Syllabus

Introduction to Managerial Accounting

Semester/Year: Spring 2024
Course Code: ACCT2020
Class Location: C305
Class meeting time(s):
 Session 1: Tue 13:30-16:30
 Session 2: Thu 13:30-16:30
Course readings:
1. Textbook: Garrison, R. Н., Noreen, E. W., & Brewer, P. C. (2021). Managerial
accounting, 17th edition. McGraw-Hill Education. Available at Managerial Accounting
2. Reference book: Datar, S. M., & Rajan, M. V. (2021). Horngren’s cost accounting: a
managerial emphasis, 17th edition. Pearson. Available at Horngren’s Cost Accounting: A
Managerial Emphasis
3. Additional reading materials may be added by the instructor when necessary.
Instructor and Teaching Assistant (T.A.) Information
Instructor name: Dr. Nguyen Thi Huong Lien, FCCA
Office: Level 4 - C Building
Office Phone:
Office Hours: Mon 2.00 PM - 5.30 PM
Email: lien.nth@vinuni.edu.vn
T.A. name (if applicable): Ms. Dang Thu Phuong
Office: Level 4 - C Building
Office Phone:
Office Hours: Wed 3:00 – 5:00 PM or by appointment via email/Teams.
Email: phuong.dt@vinuni.edu.vn

1. Course Description
This course provides an introduction to managerial accounting that can be used to assess the
past and improve the future performance of a business by giving managers essential
information to make informed decisions about planning, directing, and controlling the future
productivity and profitability of an organization. Topics covered focus on the relationship
between strategy and decision-making and include cost classification, costing methods,
budget setting, performance analysis, and relevant information for decision-making.

Credits: 3

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Required: This is a core requirement for students in the College of Business and
Management.

Prerequisite: Introduction to Financial Accounting (ACCT2010)

Rationale: According to VinUni’s Curriculum Framework for the BBA degree program, the
Professional Education component consists of four sets of courses: 1) College Core
Requirement, 2) Discipline Core Requirement, 3) Major (Discipline) Requirement, and 4)
Electives/Minor/2nd Major. This course contributes to meeting the professional education
component by being a required course in the College Core Requirement section.

2. Course Learning Objectives

2.1 Course Learning Goals:

By successfully completing the course, students will be able to:
 CLG1: Understand the core concepts and terminologies used in managerial
accounting.
 CLG2: Have the ability to apply managerial accounting knowledge to solve practical
business problems effectively, responsibly, and ethically and make an impact in the
real world.
2.2 Specific Course Learning Objectives:
By the end of this course, students will:
 CLO1: Understand and apply different cost classification schemes to identify relevant
costs for making business decisions;
 CLO2*: Understand different costing methods and how to apply each method to make
business decisions;
 CLO3*: Conduct cost-volume-profit (CVP) analysis to improve the quality of
management decisions;
 CLO4: Be able to prepare master budgets, flexible budgets, and performance
evaluations;
 CLO5: Apply both quantitative and qualitative skills of differential analyses for
decision-making.
 CLO6**: Effectively use a variety of communication methods to create clear,
persuasive, and audience-centered presentations and communication of managerial
accounting issues.
* These CLOs are mapped with PLO2.1.
** This CLO is mapped with PLO3.3.

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3. Format and Procedures
Teaching/Learning Methods: This course will be delivered face-to-face. It utilizes active
learning pedagogy with a combination of lectures, videos, case studies, group discussions,
quizzes, guest speakers, and in-class exercises.

Procedures: The lecture is structured once per week, which comprises lectures, practice, and
reflections. Some weeks are dedicated to case study presentations, discussions, and guest
speaker sessions. Students are encouraged to read all additional reading materials supplied in
the course CANVAS before every class. It is also important that students actively participate
in all lectures, class activities, and group discussions.

Course Logistics: All students will be invited to the ACCT 2020 - Spring 2024 CANVAS
webpage https://lms.vinuni.edu.vn/ to ensure they receive important information and have
access to all learning materials and assignment guidelines. Please check the course webpage
frequently during the week, especially one day before a class.

4. Instructor Assumptions
The textbook covers many topics that students can master on their own. Time constraints
often compel us to provide in-class coverage only for more challenging topics or topics that
are related to, but not included in, material covered in the readings. Time constraints also
limit the number of questions, exercises, and problems that will be covered during class time.
If you have any questions about topics that are not discussed in the lectures, please email
your instructor and/or TA. Students are encouraged to attend all classes, read all provided
materials before class, and practice as many additional exercises and problems as needed to
make themselves comfortable with the materials.
5. Course Requirements

5.1. Class attendance, participation and etiquette policies: Please come to class prepared,
on time and ready to participate in any learning activities in class.

Class attendance is required for all students in this course. Instructors can check students’
attendance using different methods (e.g., checklist or quizzes in every session). Students are
only allowed to miss a maximum of 20% of class hours (3 class sessions). Above this
limitation, students become “persistent absentees” and will automatically fail the course
unless there are exceptional circumstances to be considered.

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 Absence procedure: In case of absence above the limitation of 20%, students must inform the
instructor and/or teaching assistants as soon as possible with the reason for the absence and
valid evidence/proof. The instructor will assess a student request for absence case-by-case
based on the evidence/proof provided by the student and make the final decision of granting
an authorization of absence.

Exceptional circumstances for absence: Students are expected to attend at least 80% class
hours of the course in which they are enrolled, except the following circumstances:
• Where an absence from university class is recommended by a health professional as part
of a student’s rehabilitation from a medical or emotional issue.
• The death or terminal illness or funeral of a close relative, only if the instructor is
satisfied that the circumstances are truly exceptional.
• Out of curriculum programs such as field trips, student competitions, internship/job
interviews operating at a high standard of achievement, only if the instructor is satisfied
that the circumstances are truly exceptional.
Where there are exceptional and unforeseen circumstances that fall outside of the above, the
instructor agrees to consult with the Dean/Vice-Dean prior to any authorization being given
to the student.

Valid evidence/proof for absence: Students must provide valid evidence/proof for their
request of absence. The evidence should be in written form for further investigation if
necessary. For example,
• Medical evidence in case of illness (e.g., doctor prescriptions, appointment cards, etc. )
• Certification of student attendance in extra-curriculum programs (e.g., field trip program
and certification of student participation, competition registration/invitation, interview
invitation, etc.)
NOTE: In case of doubt, the instructor may request the student to provide more written
evidence with (possibly) certifications of relevant parties.

6. Grading Scheme
Assessment Item Type CLOs Assessment method Weights (%)
Homework & Students need to complete all
Individua 20
Class CLO1-5 homework and be actively
l
participation involved in class activities.
CLO1-5 Students complete 03 quizzes in
Individua
03 Quizzes class. The two highest scores on 15
l
these quizzes are counted.
Case study Group CLO2-6 Students are assigned into groups 15

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 PLO2.1, to solve case studies and present
presentation
3.3 their solutions in class.
Individua CLO1-5 The exam will include multiple-
Mid-term exam 25
l PLO1.1 choice and long-form questions.
CLO1-6 The assignment will include
Individua
Final assignment PLO1.1, problems, long-form questions, and 25
l
2.1 practical case studies.
Total 100

Letter grades are assigned as follows.

Points Grade Points Grade
94-100 A 74-76.99 C
90-93.99 A- 70-63.99 C-
87-89.99 B+ 67-69.99 D+
84-86.99 B 64-66.99 D
80-83.99 B- 61-63.99 D-
77-79.99 C+ 0-60.99 F

Grade Component Description

1. Participation: Full attendance (20%), homework completion (30%), active
contribution in class by raising hands, giving excellent answers, and gaining bonus
points (50%).
2. Quizzes: Quizzes will consist of multiple-choices and/or short-form questions. The
three quizzes are closed book, calculator is allowed to be used. The two highest scores
on these quizzes are counted.
3. Case study presentation: This will consist of accounting topics and/or related case
studies that will require explanation, analysis, and interpretation of results. Teams of
5-6 students will be randomly assigned by the instructor. Further details will be
provided with the group assignment.
4. Midterm exam: This is a combination of multiple-choices and long-form questions.
This exam requires students to understand the basic concepts of managerial
accounting, apply costing methods, conduct CVP analysis, and prepare budgets.
5. Final assignment: This will consist of problems, long-form questions, and practical
case studies. Students are required to complete the assignment within 02 weeks from
the end of the course. This assignment requires students to apply managerial
accounting knowledge and skills to solve practical business problems effectively,
responsibly, and ethically. Further details will be provided with the final assignment.

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7. Academic Integrity
Each student in this course is expected to follow the VinUniversity Code of Academic
Integrity. Students must submit their own work for receiving academic credit in this course.
In the case of group assignments or projects, students must follow the instructions for co-
operative work provided by faculty.
Students are encouraged to study together and to discuss information and concepts covered
in the lecture and the sections with other students. However, no student may copy all or part
of the work done by someone else. If copying occurs, both the student who copied work from
another student and the student who gave material to be copied will both automatically
receive a zero for the assignment. Students may also receive a failing grade for the course and
face further disciplinary action. Students may not copy information from online sources,
books, articles, any other public or private source, and submit it as your own work. When
using someone else’s work to support students’ work, students must cite the appropriate
reference. If students use someone else’s work without properly citing it, it is
considered Plagiarism. All submitted materials at VinUniversity are subject to Plagiarism
check using Turnitin. The penalties for plagiarism are the same as those for copying.
During examinations, students must do their own work. Talking or discussion is not
permitted during the examinations. Students may not compare papers or answers, copy from
others, or collaborate in any way. If students fail to follow these rules, students will receive
an automatic fail in the exam. Students may also receive a failing grade for the course and
face further disciplinary action.

8. Accommodations for students with disabilities

If you have a disability-related need for reasonable academic adjustments in this course,
provide (Instructor, TA) with an accommodation letter from Student Affairs. Students must
declare the need for accommodations at least two weeks ahead of time or within the first two
class meetings.

9. Inclusivity Statement
VinUniversity supports an inclusive learning environment that acknowledges, seeks to
understand, and respects the differences among individuals, and welcomes diversity as a
source of our individual and collective strength. Students and instructors in this class are
expected to respect differences and demonstrate diligence in understanding how other
peoples' perspectives and behaviors may be different from their own. Adapted from
the inclusivity statement at Cornell University, found here
https://teaching.cornell.edu/resource/getting-started-constructing-syllabus.

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10. Class Schedule (The schedule is tentative and subject to change.)
Read & Do Prior Assignment/
Week Topic Objectives
to Class Session Exam
Introduction to - Understand the course learning goals, - Read textbook chapter 1
Week 1 course syllabus objectives, assessments, and structure - Online videos
and managerial - Understand different types of costs and how - Slides
accounting cost classification assists decision-making - Questions for discussions
- Read textbook chapters 2-3
- Understand the cost flow and journal entry
- Online videos
of job order costing
Week 2 Job order costing - Slides
- Compute the total cost and unit product cost
- Multiple-choice questions
of a job
- Exercises
- Understand and differentiate between - Read textbook chapter 4
process costing and job order costing - Slides
Week 3 Process costing
- Assign costs to units using the weighted- - Multiple-choice questions
average method - Exercises

Revision Chapters - Multiple-choice questions

Week 4 - Exercises Quiz 01
1-4

- Read textbook chapter 5

Cost-Volume-
- Master CVP formula - Slides
Profit
Week 5 - Understand and be able to apply break-even - Online videos
Relationships
and targeted profit analyses - Multiple-choice questions
(Part 1)
- Exercises
Cost-Volume- - Understand additional applications of CVP - Read textbook chapter 5
Week 6
Profit analysis - Slides

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 Relationships - Online videos
(Part 2) - Case study preparation

Case study - CVP - Case study solving and presentation

Week 7 - Solve CVP case study Case study presentation
analyses

- Read textbook chapter 6

Variable costing - Understand variable costing and differentiate
- Slides
Week 8 and Segment it from absorption costing
- Multiple-choice questions
reporting - Understand the segment reporting
- Exercises

Revision Chapters - Multiple-choice questions

Week 9 - Exercises Quiz 02
5-6

- Read textbook chapter 7

- Understand activity-based costing and how
Activity-based - Slides
Week 10 it differs from a traditional costing system
costing - Multiple-choice questions
- Apply the process of ABC
- Exercises
- Understand the master budget - Read textbook chapter 8
- Be able to construct a a sales budget, - Slides
production budget, selling & administration - Multiple-choice questions
Week 11 Master budgeting
budget - Exercises
- Be able to construct a cash budget, budgeted
Balance Sheet and Income Statement
Week 12 Flexible budgets - Understand flexible budget and how to do - Read textbook chapter 9
and performance performance analysis - Slides
analysis - Understand how to apply costing methods, - Online videos
Guest speaker budgeting process, and performance - Multiple-choice questions
evaluation of a real-life firm (Guest speaker)

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 - Exercises
- Q & A with guest speaker

Revision Chapters - Multiple-choice questions Midterm

Week 13 - Long-form questions
1-9 exam

- Understand the concepts of differential - Read textbook chapter 13

Differential
analyses and relevant costs - Slides
Week 14 Analyses and
- Apply differential analyses in making - Multiple-choice questions
decision-making
various business decisions - Exercises
Revision chapter - Multiple-choice questions
13 - Short-form/long-form questions
Week 15 Quiz 03
Final Assignment
Guidance