SemesterFall Semester, 2019
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameCost and Management Accounting(I)
InstructorTSUI AIAN
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



9/10



Introduction and The Manager and Management Accounting



Ch.1



 



 



 



 



2



9/17



An Introduction to Cost Terms and Purposes



Ch.2



 



 



 



 



3



9/24



An Introduction to Cost Terms and Purposes



Ch.2



 



Quiz 1



 



 



4



10/1



Determining How Costs Behave



Ch.10



 



 



 



 



5



10/8



Exam



 



Exam 1



 



 



6



10/15



Cost-Volume-Profit Analysis



Ch.3



 



 



 



7



10/22



Job Costing



Ch.4



Quiz 2



 



 



8



10/29



Process Costing



Ch.17



 



 



 



 



9



11/5



Process Costing



Ch.17



 



Quiz 3



 



 



10



11/12



Spoilage, Rework, and Scrap



Ch.18



 



 



 



11



11/19



Exam  



 



Exam 2



 



 



12



11/26



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



Ch.15



 



 



 



 



13



12/3



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



Ch.15



 



Quiz 4



 



 



14



12/10



Cost Allocation: Joint Products and Byproducts



Ch.16



 



 



 



 



15



12/17



Activity-Based Costing and Activity-Based Management



Ch.5



 



 Quiz 5



 



 



16



12/24



Master Budget and Responsibility Accounting



Ch.6



 



 



 



 



17



12/31



Master Budget and Responsibility Accounting



Ch.6



 



Quiz 6



 



 



18



1/7



Exam



 



Exam 3



 



 




Tentative schedule and will be adjusted based on the progress.



 






 

Teaching Methods
Teaching Assistant
Requirement/Grading

Exam 1 20%



Exam 2 20%



Exam 3 20%



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