THE CHINESE UNIVERSITY OF HONG KONG

School of Accountancy
ACCT 2121
Introductory Management Accounting
Section G/J/K
(January 2016)
Note:

This course syllabus is for coordinating teaching activities only.

announced in the class after consulting with students.

INSTRUCTOR
Andy Y. Ng
Office:
Phone:
E-mail:
Office hour:

If necessary, certain changes may be

Room 1036, Cheng Yu Tung Bldg, No.12 Chak Cheung Street

3943-7770
andyng@cuhk.edu.hk
regular office hour and by appointment

TEACHING ASSISTANT
Ms. Delicia Li
Office:
Room 1049, Cheng Yu Tung Bldg, No.12 Chak Cheung Street
Phone:
3943-7644
E-mail:
yurama@baf.msmail.cuhk.edu.hk
Office hour:
Monday to Friday 9:00 a.m. - 5:30 p.m. and by appointment
COURSE OBJECTIVE
This course is an introduction to managerial accounting. It is designed to provide students the concepts and
techniques of managerial accounting, with the emphasis on the uses of management accounting information by
managers in planning, controlling, and decisions making. The course emphasizes the links between accounting
information and management activities such as strategic and operational decision making, financial planning
and control, organizational design, and performance evaluation. Major topics will include costing systems,
activity-based costing, cost-volume-profit relationship, budgeting, standard costing and relevant costs for
decision making.
The classes will be a combination of lectures and discussions of problems. Most of the concepts and techniques
taught in this course are best illustrated and learned through problem solving. Therefore, we will analyze many
problems in class. In addition to attending the classes, reading the relevant chapter of the textbook before
coming to class will be vitally helpful for students to understand the lectures.
LEARNING OUTCOMES
After completing this course, students should be able to:
(1) Understand the management accounting concepts and apply the knowledge to both manufacturing and
service companies.
(2) Use the information from management accounting systems to improve the competitiveness of the
companies in operational excellence, product leadership, and customer service.
(3) Develop analytical skills and ability to solve problems that they will need to succeed in a business
environment.
(4) Learn how to study and manage their own tasks that will help them acquire further knowledge on their
own.

LEARNING ACTIVITIES
Lecture (including in-class
discussion / presentation) (hr)
in / out class
3
0

Lab / tutorial (hr)

in / out class
2

Project / Case
discussion (hr)
in / out class
0
1

Expected out-of-class
activities (hr)
in / out class
0
4

COURSE ASSESSMENT
Course grade will be based on the following elements:
Uniform Final Exam
Mid-term Exam
Homework and Class Participation
Case Assignment (individual)
Total

50%
30%
10%
10%
100%

Grades in this course will be based on a combination of absolute achievement and relative performance.
EXAMINATIONS
Mid-term examination will be on 09 March 2016 (Wednesday).
A uniform final comprehensive examination will be given to all ACCT2121 students. The specific date, time
and the location of the final exam will be announced.
All exams in this course will be closed book. You may use a non-programmable calculator. The Section Rule
to be Observed by Candidates at Examination Centre of the Undergraduate Student Handbook provides the
University Regulations for the conduct of exams. At an exam, students must be able to present their student ID
card or other acceptable photo identification.
If a student is absent from the mid-term exam for a legitimate and adequately documented reason, the
weight of the missed mid-term exam will be reallocated to the final exam. There will be no individual makeup exams in this course.
HOMEWWORK
Students are required to submit assigned homework for grading. Late homework will not be accepted. The
specific due-date for each chapters assignment will be announced during the class. Generally, students will be
given 1 week to submit each chapters homework after the completion of the lecture for the chapter.
CASE ASSIGNMENT
There will be an individual case assignment. The details of the case will be released around the middle of the
term and due latest before 5:00 p.m. on 22 (Friday) April 2016.
CLASS PARTICIPATION
Students obtain marks in participation either by offering a solution to a problem or exercise, or making quality
comments in the class discussions.
RECOMMENDED TEXTBOOK
Horngren, Datar, & Rajan, Cost Accounting A Managerial Emphasis, Pearson, 15th edition (Global Edition)
POLICY ON SCHOLASTIC DISHONESTY
The Chinese University of Hong Kong places very high importance on honesty in academic work submitted by
students, and adopts a policy of zero tolerance on cheating and plagiarism. Any related offence will lead to
disciplinary action including termination of studies at the University. Attention is drawn to University policy
and regulations on honesty in academic work, and to the disciplinary guidelines and procedures applicable to
breaches of such policy and regulations. See http://www.cuhk.edu.hk/policy/academichonesty/ for details.
2