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    Management and Cost Accounting
    ACT B313
      More information: Course Guide
    Management and Cost Accounting
    Course Start Date
    Aut 2019
    Course Level
    Higher
    Length in Terms
    1 term
    Credits
    5
    Language
    English
    Fees ($) (including lab fees)
    6,250
    Future Terms
    Aut 2020


    This course has been included in the list of reimbursable courses under the Continuing Education Fund. Click HERE for details.


    Quota and Schedule
    Course
    Start Date
    Course Level Length in Terms Credits
    Language
    Fees ($)
    (including lab fees)
    Future Terms
    Aut 2019
    Higher 1 term 5
    English
    6,250
    Aut 2020
    This course has been included in the list of reimbursable courses under the Continuing Education Fund. Click HERE for details.

    Course Coordinator: Chris Tse, MA (CityUHK), FCCA,CPA

    Course Development Coordinator: Chris Tse

    Advisory prerequisite(s)
    You are advised to have already studied BUS B171, BUS B272, ACT B211 and ACT B212.

    Aims
    This course aims to introduce learners to the fundamental internal accounting practices of management and cost accounting with regard to the planning, control and decision-making activities of an organization. It also aims to develop learners’ abilities to apply the aforesaid practices — such as cost estimation, profit planning, product costing, inventory management and budgeting — in solving commonly-encountered business problems.

    Contents
    The course covers the following topics:

    • Introduction to management and cost accounting

    • Cost estimation and job costing

    • Costing systems 

    • Inventory costing and management

    • Budgeting

    Learning support
    There will be five two-hour tutorials and two two-hour surgeries.

    Assessment
    There are two assignments and one examination. Students must use word processing software (such as Microsoft Word) to prepare the assignments, and submit the assignments via the Online Learning Environment (OLE).

    Online requirement
    The course is supported by the Online Learning Environment (OLE). Students can find the latest course information on the OLE. Through the OLE, students can communicate electronically with their tutor and Course Coordinator as well as other students. Course materials are available in printed form but students can also access them online. To access the OLE, students will need to have access to the Internet. The use of the OLE is required for the study of this course.

    Equipment
    Students will need access to a personal computer with an Internet connection.

    Software
    Access to an electronic spreadsheet package such as Microsoft Excel is recommended.

    Set book(s)
    A custom textbook will be provided.

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