MINISTRY OF EDUCATION AND TRAINING SOCIALIST REPUBLIC OF VIETNAM

NATIONAL ECONOMICS UNIVERSITY Independence – Freedom – Happiness

DETAILED SYLLABUS
(Issued attached Decision of NEU’s President, , , 2024)

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:
Dr. Lê Ngọc Thăng Tel: (+84) 946516333 Email: thangle@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

1
5. COURSE GOALS
Table 5.1. Course goals
MIT’
Goals Goals Description PLOs
level
[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]
Participation Learning Week CLO1.1 Lecturer's teaching 10%
attitude in 1 - 15 CLO1.2 diary with evaluation
class CLO2.1 criterium : (i) Level
Answer in- of participation (ii)
CLO2.2
class questions Level of interaction;
CLO3
(iii) Quality of

2
 Answer CLO4 answers
discussion CLO5
questions
CLO1.1
Individual test CLO1.2
The test is in CLO1.3
the form of Week According to the
CLO2.1
multiple – 10 tests’ requirements
CLO2.2
choice
Individual questions. CLO2.3
test
Group 40%
Group written CLO1.1 Assessment sheet
works report: a
project CLO1.2 with the following
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
Wee
Content Required materials CLO Activities Assessment
k
[1] [2] [3] [4] [5] [6]
Students have to read the related
Datar & Rajan (2021), Horngren’s
contents before coming to class. Level of
Cost Accounting – A Managerial
Lecturer equips students with participation
1 Chapter 1: The manager and Emphasis, 17th edition, Pearson CLO1.1
theorical information. Level of interaction
management accounting Chapter 1 CLO5
Student have to discuss the Quality of in-class
Exercises 1-17, 1-18, 1-19, 1-20, 1-
circumstances and questions answers and exams
22, 1-25, 1-28, 1-30, 1-32
asked by the lecturer.
Students have to read the related
Datar & Rajan (2021), Horngren’s contents before coming to class. Level of
CLO1.2
Cost Accounting – A Managerial Lecturer equips students with participation
Chapter 2: An introduction CLO2.1
2 Emphasis, 17th edition, Pearson theorical information. Level of interaction
to cost terms and purposes CLO2.2
Chapter 2 Student have to discuss the Quality of in-class
CLO5
circumstances and questions answers and exams
asked by the lecturer.
Students have to read the related
Datar & Rajan (2021), Horngren’s contents before coming to class. Level of
CLO1.2
Chapter 2: An introduction Cost Accounting – A Managerial Lecturer equips students with participation
CLO2.1
3 to cost terms and purposes Emphasis, 17th edition, Pearson theorical information. Level of interaction
CLO2.2
(cont.) Chapter 2 Student have to discuss the Quality of in-class
CLO5
circumstances and questions answers and exams
asked by the lecturer.

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

5
Wee
Content Required materials CLO Activities Assessment
k
[1] [2] [3] [4] [5] [6]
Students have to read the related
Level of
contents before coming to class.
Datar & Rajan (2021), Horngren’s CLO1.2 participation
Lecturer equips students with
7 Cost Accounting – A Managerial CLO2.1 Level of interaction
Chapter 18: Process Costing theorical information.
Emphasis, 17th edition, Pearson CLO2.2 Quality of in-class
Student have to discuss the
Chapter 18 CLO5 answers and exams
circumstances and questions
asked by the lecturer.
Students have to read the related
Level of
contents before coming to class.
Datar & Rajan (2021), Horngren’s CLO1.2 participation
Lecturer equips students with
Chapter 18: Process Costing Cost Accounting – A Managerial CLO2.1 Level of interaction
8 theorical information.
(Cont.) Emphasis, 17th edition, Pearson CLO2.2 Quality of in-class
Student have to discuss the
Chapter 18 CLO5 answers and exams
circumstances and questions
asked by the lecturer.
Students have to read the related
Level of
contents before coming to class.
CLO1.2 participation
Exercises 18-16 18-19, 18-21, 18- Lecturer equips students with
Chapter 18: Process Costing CLO2.1 Level of interaction
9 22, 18-23, 18-36, 18-37, 18-38, 18- theorical information.
(Cont.) CLO2.2 Quality of in-class
39, 18-40, 18-43 Student have to discuss the
CLO5 answers and exams
circumstances and questions
asked by the lecturer.

6
Wee
Content Required materials CLO Activities Assessment
k
[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 coming to class. Level of
Datar & Rajan (2021), Horngren’s CLO1.2
Lecturer equips students with participation
Chapter 19: Spoilage, Cost Accounting – A Managerial CLO2.1
11 theorical information. Level of interaction
Rework, and Scrap Emphasis, 17th edition, Pearson CLO2.2
Student have to discuss the Quality of in-class
Chapter 19 CLO5
circumstances and questions answers and exams
asked by the lecturer.
Students have to read the related
contents before coming to class. Level of
CLO1.2
Lecturer equips students with participation
Chapter 19: Spoilage, Exercises 19-16 19-30, 19-32, 19- CLO2.1
12 theorical information. Level of interaction
Rework, and Scrap (Cont.) 33, 19-34, 19-40, 19-41, 19-42 CLO2.2
Student have to discuss the Quality of in-class
CLO5
circumstances and questions answers and exams
asked by the lecturer.
13 Chapter 5: Activity-Based Datar & Rajan (2021), Horngren’s CLO1.2 Students have to read the related Level of
Costing and Activity-Based Cost Accounting – A Managerial CLO2.1 contents before coming to class. participation
Management Emphasis, 17th edition, Pearson CLO2.2 Lecturer equips students with Level of interaction
Chapter 5 CLO5 theorical information. Quality of in-class

7
Wee
Content Required materials CLO Activities Assessment
k
[1] [2] [3] [4] [5] [6]
Student have to discuss the
answers and exams
circumstances and questions
asked by the lecturer.
Students have to read the related
Level of
contents before coming to class.
CLO1.2 participation
Chapter 5: Activity-Based Lecturer equips students with
Costing and Activity-Based CLO2.1 Level of interaction
14 Exercises 5-18 5-27, 5-34 5-37 theorical information.
Management (Cont.) CLO2.2 Quality of in-class
Student have to discuss the
CLO5 answers and exams
circumstances and questions
asked by the lecturer.
Students have to read the related
CLO1.1 Level of
contents before coming to class.
Datar & Rajan (2021), Horngren’s participation
CLO1.2 Lecturer equips students with
Cost Accounting – A Managerial Level of interaction
15 Review for final exam CLO2.1 theorical information.
Emphasis, 17th edition, Pearson Quality of in-class
CLO2.2 Student have to discuss the
Chapter 1, 2, 4, 5, 17, 18 answers and exams
circumstances and questions
CLO5
asked by the lecturer.

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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