Title | ACCT2200 Syllabus Evgeny Petrov |
---|---|
Author | Chen Lin |
Course | Introduction to Managerial Accounting |
Institution | 香港科技大學 |
Pages | 3 |
File Size | 191.2 KB |
File Type | |
Total Downloads | 86 |
Total Views | 147 |
Download ACCT2200 Syllabus Evgeny Petrov PDF
The Hong Kong University of Science & Technology Department of Accounting ACCT2200 – Principles of Accounting II Course Syllabus – L10, L11, L12, Spring 2019 __________________________________________________________________________________ Instructor: Office: Phone: E-mail:
Prof. Evgeny Petrov Room 6048 (LSK Business Building) 2358-7563 [email protected]
Classes:
Room LSK 1010 L10: Monday 13:30-14:50, Friday 9:00-10:20 L11: Monday 16:30-17:50, Friday 12:00-13:20 L12: Monday 15:00-16:20, Friday 10:30-11:50
Instructor office hours: Tuesday 14:00-15:00, LSK Room 6028 Class Website: http://canvas.ust.hk/ TA:
Carrie Leung [email protected] 2358-7580 ___________________________________________________________________________ Course Objectives Upon the completion of this course, you should be able to: •
Explain the role of managerial accounting information in the decision-making process of business and non-for-profit organizations.
•
Apply the analytical and technical skills developed in the accounting classes you have taken to date to prepare accounting records and reports, interpret them, and explain their limitations.
•
Discuss the fundamental principles underlying managerial accounting in the context of the tools and techniques that are covered in the course.
•
Evaluate available accounting information and provide recommendations with respect to a business decision.
Required Course Materials • •
Whitecotton, Libby, Phillips. Managerial Accounting, 3rd edition (2017), McGrawHill/Irwin. PowerPoint slides and other documents that are posted on Canvas (http://canvas.ust.hk/). Students are advised to check the course prior to every class for updates and announcements.
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Grading Scheme Description Class Participation Two Quizzes (close book, closed notes) Final Exam (open book, open notes) Total
Weight 10% 50% (25% each) 40% 100%
Quizzes and Final Exam •
No make-ups will be given for quizzes. Students who miss a quiz for medical reasons must inform me BEFORE the start of the exam by email and are required to provide supporting medical documents within one week after class. Students with an excused absence from a quiz will have the weight of that quiz added to the weight of the final exam.
•
You will need a regular calculator for the quizzes and the final exam. Programmable calculators, laptops, smartphones or any other electronic devices are not allowed during quizzes and final examination. All such devices must be turned off and put away until the examination is over.
Conduct of This Course •
Class Preparation: I highly recommend reading the appropriate chapter before coming to class so that we can have a lively discussion. A very good guidance for your self-study is the “demonstration cases” at the end of each chapter in the textbook.
•
Class Participation: I expect you to be actively involved in all class discussions, including asking and answering questions and participating in the Kahoot quizzes.
•
Professionalism: Conducting yourself in a responsible manner in the class is important for not only this course but also your own personal development. Disruptive behavior including excessive talking, arriving late to class, sleeping, eating, checking social networks, and texting during class is not permitted and decreases your participation grade.
•
Practice Problems: A set of problems from the textbook is recommended for your practice. These problems aim to improve your understanding of and familiarity with the topics. You are strongly encouraged to do additional practice in preparing for the quizzes/exams. Practice problem solutions will be posted on Canvas.
•
Integrity: Students are required to maintain the highest standards of academic integrity. HKUST has zero tolerance for academic misconduct. Cheaters are subject to academic disciplinary action.
•
Communication: Please use the discussion board on Canvas to ask questions related to course materials or come and ask me during my office hours. I will NOT answer such questions by email. The TA and I will check the discussion board regularly. Students are encouraged to reply to other students’ questions on Canvas as part of a supportive learning environment.
•
Course Schedule: The course schedule is given at the end of this course syllabus. Changes to the course schedule may be made if necessary. If this happens, I will announce on canvas and post an updated syllabus to the course website. Students are responsible to find out what has been announced during their absence from the class.
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Date
Chapter 1-Feb 4-Feb
Topic
Practice Problems
1 Introduction to Managerial Accounting
E1-1,2,4,5,10,12; PA 1-4
8-Feb 11-Feb 15-Feb 18-Feb
2 Job Order Costing
E2-23; PA2-1,2; PB2-5,8
3 Process Costing
PB3-1,2,3,4,5,6
22-Feb 25-Feb 1-Mar 4-Mar
4 Activity-Based Costing
E4-15,17; PB4-1,2,3,4
5 Cost Behavior
PB5-1,2,3,4,5,6
8-Mar 11-Mar 15-Mar
QUIZ 1 (covers Chapters 1-4) 6 Cost-Volume-Profit Analysis
PB6-1,2,3,4,5,6
Incremental Analysis for ST Decision 7 Making
PB7-1,2,3,4,6
8 Budgetary Planning
PB8-1,2,3,4,5,6
QUIZ 2 (covers Chapters 5-7) 9 Standard Costing and Variance Analysis
PB9-1,2,5,6,9
18-Mar 22-Mar 25-Mar 29-Mar 1-Apr 8-Apr 12-Apr 15-Apr 26-Apr 29-Apr 3-May
10 Decentralized Performance Evaluation
PB10-1,2,3,4,5
11 Capital Budgeting
PB11-1,2,3,4
6-May
Final Review Final Exam (covers Chapters 1-11)
TBA
3...