MINISTRY OF EDUCATION AND TRAINING SOCIALIST REPUBLIC OF VIETNAM

NATIONAL ECONOMICS UNIVERSITY Independence – Freedom – Happiness

DETAILED SYLLABUS
(Issued attached Decision of NEU’s President, , , 2022)

1. GENERAL INFORMATION
- Title: COST ACCOUNTING
- Course number: AP12.KTQT1109

- Type of course: Optional course

- Number of credits: 3 Credits
+ Theoretical hours: 30
+ Exercise and discussion hours: 15
+ Self-study hours 90
- Prerequisite: Accounting Principles

2. LECTURERS' INFORMATION
Department: Management Accounting
Adress: R1114, 11th flr., Building A1, The National Economics University, 207
Giai Phong Road, Hai Ba Trung District, Hanoi, Vietnam.
Lecturer:
Assoc. Prof. Lê Kim Ngọc Tel: 0913.360066 Email: ngoclk@neu.edu.vn
3. COURSE DESCRIPTIONS
This course provides an understanding of various costs incurred in an entity’s
operation. The course focuses on cost allocation and cost management issues.
Students are provided with costing techniques used for decision making purposes so
that they are able to generate cost statements and make informed management
decisions.
4. LEARNING RESOURCES
Textbook
[1].Datar & Rajan (2021), Horngren’s Cost Accounting – A Managerial Emphasis, 17th
edition, Pearson
Reference books
[2].Lê Kim Ngọc (2022), Giáo trình Kế toán chi phí, NXB Đại học Kinh tế Quốc dân
[3].Drury (2021), Management and Cost Accounting, Business Press Thomson Learning
5. COURSE GOALS
Table 5.1. Course goals
MIT’
Goals Goals Description PLOs
level
1
 [1] [2] [3] [4]
G1 Introduce learners to costs incurred and costing methods. 3 3
Instruct learners in preparing cost statements and interpret cost 4 3
G2
information for performance evaluation.
G3 Create opportunities for learners to write professional reports. 7 4
G4 Offer learners chances to practice teamwork skills. 8 4
Equip learners with awareness of responsibility for their own 11 4
G5
academic achievement.
6. COURSE LEARNING OUTCOMES (CLOs)
Table 6.1. Course learning outcomes (CLOs)
MIT’
Goals CLOs CLOs Description
level
[1] [2] [3] [4]
Describe cost accounting function and identify cost incurred in
CLO1.1 3
an organization.
G1 Contrast costing techniques and apply those techniques in
CLO1.2 various types of business. 3

CLO2.1 Prepare cost reports. 3

G2
CLO2.2 Interpret cost information for performance evaluation. 3
G3 CLO3 Demonstrate writing professional reports skills. 4
G4 CLO4 Demonstrate teamwork skills. 4
Show awareness of taking responsibility for their own
G5 CLO5 4
academic achievement.
7. COURSE ASSESSMENT
Table 7.1. Course assesment
Type of Tools and Criteria Contribution
Content Week CLO
Assessment assessment to grade %
[1] [2] [3] [4] [5] [6]
Learning Week CLO1.1 Lecturer's teaching
attitude in 1 - 15 CLO1.2 diary with evaluation
class CLO2.1 criterium : (i) Level
Answer in- of participation (ii)
Participation CLO2.2 10%
class questions Level of interaction;
CLO3
Answer (iii) Quality of
CLO4 answers
discussion
CLO5
questions
Individual Individual test Week CLO1.1 According to the 40%
test The test is in 10 CLO1.2 tests’ requirements
Group the form of CLO1.3

2
 CLO2.1
multiple – CLO2.2
choice
CLO2.3
questions.

Group written CLO1.1 Assessment sheet

works report: a
CLO1.2 with the following
project comprehensive
Week CLO2.1 criteria: (i) Content;
project of (ii) Structure; (iii)
application of 13 CLO2.2
Form of the report.
costing CLO3
methods in CLO4
real life. CLO5

CLO1.1
CLO1.2
Course’s According to the
Final Exam Final exam CLO2.1 50%
exam exam requirement
CLO2.2
schedule
CLO5

3
8. LESSON PLAN
Week Content Required materials CLO Activities Assessment
[1] [2] [3] [4] [5] [6]
Datar & Rajan (2021), Students have to read the related contents before
Horngren’s Cost coming to class. Level of
Accounting – A Managerial Lecturer equips students with theorical participation
Chapter 1: The
Emphasis, 17th edition, information. Level of
1 manager and CLO1.1
Pearson Student have to discuss the circumstances and interaction
management CLO5
Chapter 1 questions asked by the lecturer. Quality of in-
accounting
Exercises 1-17, 1-18, 1-19, class answers
1-20, 1-22, 1-25, 1-28, 1-30, and exams
1-32
Datar & Rajan (2021), Students have to read the related contents before Level of
Horngren’s Cost coming to class. Each group of students must participation
CLO1.2
Chapter 2: An Accounting – A Managerial prepare a presentation about the lesson content. Level of
CLO2.1
2 introduction to cost Emphasis, 17th edition, Lecturer review and focus on the main theorical interaction
CLO2.2
terms and purposes Pearson information. Quality of in-
CLO5
Chapter 2 Student have to discuss the circumstances and class answers
questions asked by the lecturer. and exams
Datar & Rajan (2021), Students have to read the related contents before Level of
Horngren’s Cost coming to class. Each group of students must participation
CLO1.2
Chapter 2: An Accounting – A Managerial prepare a presentation about the lesson content. Level of
CLO2.1
3 introduction to cost Emphasis, 17th edition, Lecturer review and focus on the main theorical interaction
CLO2.2
terms and purposes Pearson information. Quality of in-
CLO5
Chapter 2 Student have to discuss the circumstances and class answers
questions asked by the lecturer. and exams

4
Week Content Required materials CLO Activities Assessment
[1] [2] [3] [4] [5] [6]
Students have to read the related contents before Level of
coming to class. participation
Chapter 2: An CLO1.2
Exercises : 2-212-25, 2- Lecturer equips students with theorical Level of
introduction to cost CLO2.1
4 27, 2-28, 2-30, 2-322-35, information. interaction
terms and purposes CLO2.2
2-37, 2-38, 2-40 2-44 Student have to discuss the circumstances and Quality of in-
(Cont.) CLO5
questions asked by the lecturer. class answers
and exams
Students have to read the related contents before Level of
Datar & Rajan (2021),
coming to class. Each group of students must participation
Horngren’s Cost CLO1.2
Chapter 4: prepare a presentation about the lesson content. Level of
Accounting – A Managerial CLO2.1
5 Job Costing Lecturer review and focus on the main theorical interaction
Emphasis, 17th edition, CLO2.2
information. Quality of in-
Pearson CLO5
Student have to discuss the circumstances and class answers
Chapter 4
questions asked by the lecturer. and exams
Students have to read the related contents before Level of
coming to class. participation
Exercises 4-21, 4-22, 4-23, CLO1.2
Chapter 4: Lecturer equips students with theorical Level of
4-24, 4-28, 4-29, 4-31, 4-32, CLO2.1
6 Job Costing (Cont.) information. interaction
4-33, 4-36, 4-37, 4-39, 4-40, CLO2.2
Student have to discuss the circumstances and Quality of in-
4-42, 4-43, 4-44 CLO5
questions asked by the lecturer. class answers
and exams

5
Week Content Required materials CLO Activities Assessment
[1] [2] [3] [4] [5] [6]
Students have to read the related contents before Level of
Datar & Rajan (2021), coming to class. Each group of students must participation
Horngren’s Cost CLO1.2 prepare a presentation about the lesson content. Level of
7 Chapter 18: Process Accounting – A Managerial CLO2.1 Lecturer review and focus on the main theorical interaction
Costing Emphasis, 17th edition, CLO2.2 information. Quality of in-
Pearson CLO5 Student have to discuss the circumstances and class answers
Chapter 18 questions asked by the lecturer. and exams

Students have to read the related contents before Level of

Datar & Rajan (2021), coming to class. Each group of students must participation
Horngren’s Cost CLO1.2 prepare a presentation about the lesson content. Level of
Chapter 18: Process Accounting – A Managerial CLO2.1 Lecturer review and focus on the main theorical interaction
8
Costing (Cont.) Emphasis, 17th edition, CLO2.2 information. Quality of in-
Pearson CLO5 Student have to discuss the circumstances and class answers
Chapter 18 questions asked by the lecturer. and exams

Students have to read the related contents before Level of

coming to class. participation
Exercises 18-16 18-19, CLO1.2 Lecturer equips students with theorical Level of
Chapter 18: Process 18-21, 18-22, 18-23, 18-36, CLO2.1 information. interaction
9
Costing (Cont.) 18-37, 18-38, 18-39, 18-40, CLO2.2 Student have to discuss the circumstances and Quality of in-
18-43 CLO5 questions asked by the lecturer. class answers
and exams

6
Week Content Required materials CLO Activities Assessment
[1] [2] [3] [4] [5] [6]
CLO1.1 Students take the exam.
Examination
CLO1.2
10 Mid-term Test answer key
CLO2.1
CLO2.2
Students have to read the related contents before Level of
Datar & Rajan (2021),
coming to class. Each group of students must participation
Horngren’s Cost CLO1.2
prepare a presentation about the lesson content. Level of
Chapter 19: Spoilage, Accounting – A Managerial CLO2.1
11 Lecturer review and focus on the main theorical interaction
Rework, and Scrap Emphasis, 17th edition, CLO2.2
information. Quality of in-
Pearson CLO5
Student have to discuss the circumstances and class answers
Chapter 19
questions asked by the lecturer. and exams
Level of
Students have to read the related contents before
participation
CLO1.2 coming to class.
Chapter 19: Spoilage, Exercises 19-16 19-30, Level of
CLO2.1 Lecturer equips students with theorical
12 Rework, and Scrap 19-32, 19-33, 19-34, 19-40, interaction
CLO2.2 information.
(Cont.) 19-41, 19-42 Quality of in-
CLO5 Student have to discuss the circumstances and
class answers
questions asked by the lecturer.
and exams
13 Chapter 5: Activity- Datar & Rajan (2021), CLO1.2 Students have to read the related contents before Level of
Based Costing and Horngren’s Cost CLO2.1 coming to class. Each group of students must participation
Activity-Based Accounting – A Managerial CLO2.2 prepare a presentation about the lesson content. Level of
Management Emphasis, 17th edition, CLO5 Lecturer review and focus on the main theorical interaction
Quality of in-

7
Week Content Required materials CLO Activities Assessment
[1] [2] [3] [4] [5] [6]
information. class answers
Pearson
Student have to discuss the circumstances and and exams
Chapter 5
questions asked by the lecturer.
Students have to read the related contents before Level of
coming to class. participation
Chapter 5: Activity- CLO1.2 Lecturer equips students with theorical Level of
Based Costing and Exercises 5-18 5-27, 5-34, CLO2.1 information. interaction
14 Activity-Based
Management (Cont.) 5-36 CLO2.2 Student have to discuss the circumstances and Quality of in-
CLO5 questions asked by the lecturer. class answers
and exams

Students have to read the related contents before Level of

Datar & Rajan (2021), CLO1.1 coming to class. participation
Horngren’s Cost Lecturer equips students with theorical Level of
CLO1.2
Accounting – A Managerial information. interaction
15 Review for final exam CLO2.1
Emphasis, 17th edition, Student have to discuss the circumstances and Quality of in-
Pearson CLO2.2 questions asked by the lecturer. class answers
Chapter 1, 2, 4, 5, 17, 18 CLO5 and exams

8
9. COURSE REQUIREMENT & EXPECTATION
9.1. Requirements for taking the final exam
- Students are allowed to take the final exam (50%) if their attendance score (10%)
reaches 5 points or more (on the scale of 10).
9.2. Requirements for in-class behaviour
- All cell phones & other electronic devices must be put on vibrate or turned off during
class.
- Students are responsible for what transpired if they miss a class. It is the student’s
responsibility to contact the lecturer or a classmate to determine what was missed.
- Talking and other disruptive behavior are not permitted while classes are in session.
9.3. Requirements for academic integrity
- Students must do ORIGINAL work for all assignments.
- Cheating on any exam will result in an automatic failing grade for the course.
Head of Department Faculty Dean NEU’s President