PDF Capital University of Economics and Business Overseas Chinese ...

Capital University of Economics and Business Overseas Chinese College Course Syllabus

Year and Semester Course Name Course Code Course Type

Course Credits

2019 Spring (February 25, 2019 - July 14, 2019) Performance Management ACCA F5 General Education (Required) General Education (Elective) Professional Course (Required) Professional Course (Elective) Basic Disciplinary Course 4

Course Hours Prerequisites Instructor Contact Information

64 ACCA F2 Management Accounting Amy Zheng/Catherine Bu Office: C204/C203

Tele: (010)83951085

Email: zhengzheng@cueb.buliya@cueb.

Office Hour

M: 13:30--15:30; T: 10:00--11:00; W: 9:00--10:00;

Th: 13:00--14:00; F: 8:00--9:00

Learning Centre

M: 15:30--17:30; M: 18:00--20:00

Grade/Section

2018ACCA1/Y01/Y02

Course Time/Place

Y01 M: 10:10--12:00 / A104; Y02 M: 15:40 -17:30 / A105

W: 10:10--12:00 / A104 T: 13:30-15:20 / A105

Textbook

BPP Learning Media. ACCA Performance management (PM), For exams in September 2018, December

2018, March 2019 and June 2019, 11th edition. BPP learning Media Ltd, ISBN 9781 5097 1677 7.

Reference Book

1. Jan R. Williams, Susan F. Haka, Mark S. Bettner, Joseph V. Carcello. Financial & Managerial Accounting, 17th edition. China Machine Press, ISBN 9787 1115 8011 9.

Course Description

This course aims to develop knowledge and skills in the application of management accounting techniques. It covers a number of specialist techniques, decision making, budgeting and standard costing, concluding with how business performance should be managed and controlled. PM is the middle exam in the management accounting section of the qualification structure. Management Accounting (MA) concerns just techniques and Advance Performance Management (APM) thinks strategically and considers environmental factors. PM requires you to be able to apply techniques and think about their impact on the organization.

Student Learning Objectives

After completing this course, students will be able to: Explain and apply cost accounting techniques

Overseas Chinese College ? Course Syllabus

Page 1 of 7

 Select and appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks

Identify and apply appropriate budgeting techniques and methods for planning and control and use standard costing systems to measure and control business performance and to identify remedial action

Identify and discuss performance management information and measurement systems and assess the performance of an organization from both a financial and non-financial viewpoint, appreciating the problems of controlling divisonalised business and the importance of allowing for external aspects

Website Source

1.

Teaching Methods

This course contains lectures, class discussions, homework, quizzes, presentation and exams. Textbook content will be introduced first. Then real case and practice questions will be delivered to students as a way to test their understanding of the knowledge. This will require individual or group assignment in or after class.

Grade Criterion

Component Final Exam

Mid-Term Test Homework Quizzes

Presentation Participation

Weight 20%

20% 15% 15% 10% 10%

Description A cumulative final examination will be given based on all of the contents of the class. The exam paper may be composed of multiple-choice questions, short answer questions, essay questions, problems, and preparation of financial statements. Students should rely primarily on homework assignments to give them a sense of what they may see for material on exams.

A cumulative midterm test will be given based on all of the contents that have been taught in class. The test paper may be mainly composed of multiple-choice questions and it should be completed within 15 minutes in class. Most of the assigned homework is taken from the Exercises in the textbook. Assignments will be collected at the clearly stated date. Late assignments will not be accepted. The graded assignments will be kept by the tutor for reference and won't be returned to students. There will be at least 2 quizzes during the semester. Quizzes may or may not be announced in advance. It may also be used as a way to check the attendance. Quizzes will test your knowledge of both concepts and the application of those concepts. The students will be divided into several groups to prepare a presentation. Each student is required to be involved in the presentation. The topics can be selected from the textbook or lectures. Each group need to finish a PPT related to the topic which is given and hand in the related resources to the teacher before the presentation. Individuals will be asked to participate individually in a question and

Overseas Chinese College ? Course Syllabus

Page 2 of 7

Attendance Total

10% 100%

answer at least 5 times during the semester. The performances should be counted in their participation. Refer to attendance policy listed below

Detailed Grade Computation

Attendance Participation Homework

Quizzes Presentation Midterm test Final exam

Total

Before Midterm 5% 5% 5% 5%

20%

40%

After Midterm 5% 5% 10% 10% 10%

20% 60%

Grading Policy

A+ 97-100 A 93-96

C+ 75-79

C 70-74

A- 90?92 C- 67?69

B+ 87-89 D+ 63?66

B 83-86 D 62-60

B- 80?82 F 0- 59

Exam Schedule

Midterm Test: April 22-26, 2019; Final Exam: July 8-12, 2019

Assessment of Student Performance Self-Study and Reading ability Practice

Instructor will give out the chapters or the reference books to read and use class hours to have discussion; students should be able to show a proactive attitude and ability for self-study and reading. Knowledge and oral English will be elements of homework or presentation score.

Homework Students should finish their homework by themselves. Copying from others will be treated as cheating and the homework scores will be lowered. Students should hand in all assignments on time. Late assignments will be accepted at the discretion of the instructor (i.e., when the student was ill or had an excused absence). Late assignments without reasonable proof will be reduced in score by 50%.

Attendance Because the course covers a great deal of material, attending every class session is very important for performing well.

Being late for 15 minutes or more is considered an absence. Five hours or above of unexcused absences will result in the lower level of the final grade by one

grade band (e.g. from C ? to D +). Any excused absence must be discussed directly with the teacher. Absence which is more than 1/3 of the total teaching hours will cause an F (a failing grade) directly. but students are welcome to continue attending classes. An incomplete grade (I) will be considered in case of medical or family emergencies.

Overseas Chinese College ? Course Syllabus

Page 3 of 7

 Participation Students should participate in classes actively. Half of participation grade is determined by their presentation in class. They are encouraged to ask questions relevant to the subject and express their own opinions. Every student should respect the ideas, opinions, and questions of their classmates. Students should also use office hours to ask questions or talk with the instructor for good communication and effective learning. Frequent visiting the instructor and chatting in English during office hours is highly recommended. Any misbehavior and non-class related activities in class will result in the lower level of the participation grade, including ringing cell phones. All above behaviors will be solely evaluated by the instructor for scoring.

Textbook Students must bring the textbook to class.

Topical Course Outline

Week

Date

Topics

Syllabus

Chapter 1

Revision of absorption costing

Feb. 25

Marginal costing

Chapter 2a

1

Activity based costing

Exercises for Ch1

Feb. 27

Chapter 2b Target costing

Exercises for Ch2

Chapter 2c

Life cycle costing March. 4 Chapter 2d

2

Throughput accounting

Chapter 2e

March. 6

Environmental accounting

Exercises for Ch2

Chapter 3

March. 11

Single-product break-even analysis Multi-product break-even analysis

Exercises for Ch3

3

Chapter 4

limiting factor analysis

March. 13

The graphical method

Slack and surplus

Exercises for Ch4

Chapter 5

Pricing policy and the market

March. 18

Demand

4

The profit-maximizing price/ output level

Chapter 5 March. 20 Decisions to increase production and sales

Homework

Practice & Revision Kit 36-40, 41-45

---- Practice & Revision Kit 61-65/ 56-60, 66-

70 ----

Practice & Revision Kit 141

Practice & Revision Kit 121-125/ 137

Practice & Revision Kit 131-136, 138 ----

Overseas Chinese College ? Course Syllabus

Page 4 of 7

 Price strategies

Exercises for Ch5

Chapter 6

March. 25

Identifying relevant costs Make or buy decisions

Outsourcing 5

Chapter 6

March. 27

Further processing decisions Shutdown decisions

Exercises for Ch6

April. 1

Chapter 7 Risk and uncertainty Probabilities and expected value Other decision rules

6

Chapter 7

Decision trees

April. 3

The value of information

Sensitivity analysis

Exercises for Ch7

Quiz 1

Chapter 8

April. 8

Revision ? Objectives of budgeting systems

Planning and control in the performance hierarchy

7

Incremental budgeting

Chapter 8

April. 10

Fixed and flexible budgeting Zero-based budgeting

Activity based budgeting

April. 15

Chapter 8 Rolling budget Beyond budgeting

Exercises for Ch8

8

Chapter 9

High-low method

April. 17

Learning curves

Expected values in budgeting

Exercises for Ch9

April. 22 Mid Review 9

April. 24 Midterm Test

Chapter 10

The use of standard costing

April. 29 10

Deriving standards Flexible budgets

Exercises for Ch10

May. 1 -- (Labor Day Holiday)

Chapter 11

Basic variances

May. 6

The reasons for variances

11

Operating statements

Investing variances

May. 8

Chapter 11 Materials mix and yield variances

Overseas Chinese College ? Course Syllabus

Practice & Revision Kit 111-115, 139/ 106-110, 129-130

----

Practice & Revision Kit 116120, 131-135, 140

----

Practice & Revision Kit 218, 219, 222, 225

----

----

Practice & Revision Kit 172-

176, 177-181 ---- ----

----

----

----

Practice & Revision Kit 192-

Page 5 of 7

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download