SemesterFall Semester, 2020
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameCost and Management Accounting(I)
InstructorSTEPHANIE TSUI
Credit3.0
Course TypeRequired
PrerequisiteFundamental Accounting (I)、Fundamental Accounting(I)、Priciple of Accounting,Financial Accounting Q4、Fundamental Accounting (II)、Fundamental Accounting(II)
Course Objective
Course Description
Course Schedule































































































































































週次



Week



& Date



課程主題



Topic



課程內容與指定閱讀



Content and Reading Assignment



教學活動與作業



Teaching Activities and Homework



學習投入時間



Student workload expectation



課堂講授



In-class Hours



課程前後



Outside-of-class Hours



1



9/15



Introduction The Manager and Management Accounting



 



Ch.1



 



 



 



2



9/22



An Introduction to Cost Terms and Purposes



Ch.2



 



 



 



 



3



9/28



Cost-Volume-Profit Analysis



Ch.3



 



 



 



 



4



10/6



Cost-Volume-Profit Analysis



Ch.3



 



Quiz 1



 



 



5



10/13



Determining How Costs Behave



Ch.10



 



 



 



 



6



10/20


 

EXAM



 



 



 



7



10/27



 



No Class



 



 



 



8



 11/3



Job Costing



Ch.4



 



 



 



9



11/10



Process Costing



Ch.17



 



Quiz 2



 



 



10



11/17



Spoilage, Rework, and Scrap



Ch.18



 



 



 



11



11/24



Allocation of Support-Department Costs, Common Costs, and Revenues



Ch.15



 



Quiz 3



 



 



12



12/1



 



Exam 2



 



 



 



13



 12/8



Cost Allocation: Joint Products and Byproducts



Ch.16



 



 



 



 



14



 12/15



Activity-Based Costing and Activity-Based Management



Ch.5



 



Quiz 4



 



 



15



 12/22



Activity-Based Costing and Activity-Based Management



Ch.5



 



 



 



 



16



 12/29



Master Budget and Responsibility Accounting



Ch.6



 



Quiz 5



 



 



17



1/5



 



Exam 3



 



 



 



 



18



 1/12



 



Review



 



 



 




Tentative schedule and will be adjusted based on the progress.


Teaching Methods
Teaching Assistant
Requirement/Grading

Exams 60%



Assignments and Class Participation 20%



Quizzes 20%



Total 100%


Textbook & Reference

16th edition of Horngren’s Cost Accounting: A Managerial Emphasis by C.T., S.M. Datar, and M. Rajan, published by Prentice Hall.


Urls about Course
Attachment