Management and Cost Accounting

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ACT B313

More information: Course Guide
Management and Cost Accounting

ACT B313

More information: Course Guide

Management and Cost Accounting

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Course Coordinator: Lam Sau Yee, BBA (CUHK); PGCPA (CityU of HK); MPA (PolyU HK); CPA; FCCA

Advisory prerequisite(s)
You are advised to have already studied:

– BUS B170; or

BUS B171 and either BUS B172 or BUS B272; or

BUS B270; or

 BUS B273.

You are also advised to have already studied:

ACT B210; or

ACT B211 and ACT B212.

Aims
This course aims to introduce learners to the fundamental internal accounting practices of management and cost accounting with regard to the planning, control and decision-making activities of an organization. It also aims to develop learners’ abilities to apply the aforesaid practices — such as cost estimation, profit planning, product costing, inventory management and budgeting — in solving commonly-encountered business problems.

Contents
The course covers the following topics:

  • Introduction to management and cost accounting
  • Cost estimation and job costing
  • Costing systems 
  • Inventory costing and management
  • Budgeting

Learning support
There will be five two-hour tutorials and one two-hour surgery.

Assessment
There are two assignments and one examination. Students must use word processing software (such as Microsoft Word) to prepare the assignments, and submit the assignments via the Online Learning Environment (OLE).

Online requirement
The course is supported by the Online Learning Environment (OLE). Students can find the latest course information on the OLE. Through the OLE, students can communicate electronically with their tutor and Course Coordinator as well as other students. Course materials are available in printed form but students can also access them online. To access the OLE, students will need to have access to the Internet. The use of the OLE is required for the study of this course.

Equipment
Students will need access to a personal computer with an Internet connection.

Software
Access to an electronic spreadsheet package such as Microsoft Excel is recommended.

Set book(s)
A custom textbook will be provided.