1、Managerial Accounting & Cost Control 成本控制與管理會計 Syllabus Spring 2002 Professor Chak-Tong Chau, Ph.D., CPA 仇澤棠博士 Fulbright Scholar Zhongshan University Textbook: Accounting for Decision Making and Control, Jerold L. Zimmerman, Irwin/McGraw-Hill and Dongbei University of Finance and Economics Press, 19
2、97. Course Administration: 1. Students are required to attend classes on time as scheduled and be fully prepared for the assigned chapter(s) and homework. 2. Classes will be a combination of lectures, question-and-answer sessions, quizzes, and in-class exercises. Class performance can significantly
3、affect the final grade. 3. All quizzes, tests, examinations are closed-book. No reference to materials nor talking among students be allowed. There is no sharing of calculators among students during tests. Laptop computers and programmable calculators are NOT allowed in all examinations. Tentative T
4、opic Coverage and Schedule: Sequence of Coverage Chapter Specific Problems to Study Case Presentations and Discussions Introduction 1 None Nature of Costs 2 P2-31, P2-33, P2-34 Case 2-2 Agency Theory -* Organizational Architecture 4 P4-16 Case 4-1 Responsibility Accounting and Transfer Pricing 5 P5-17, P5-19 Case 5-1, Case 5-2 Budgets and Budgeting 6 P6-20, P6-29 Case 6-3 Cost Allocation 7 & 8 P7-13, P7-19, P8-18 Case 7-2 Absorption Cost Systems 9, 10 & 11 P9-23, P10-14, P11-11 Olat Corp., Case 11-2 Standard Cost Systems 12 & 13 P13-15, P13-20 Case 13-2 Final Examination (Comprehensive)
