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CB2101 - Introduction to Managerial Accounting

Offering Academic Unit
Department of Accountancy
Credit Units
3
Course Duration
One Semester
Pre-cursor(s)
FB2100 or CB2100
Equivalent Course(s)
FB2101 or AC2101
Course Offering Term*:
Semester A 2021/22, Semester B 2021/22
Semester A 2022/23 (Tentative), Semester B 2022/23 (Tentative)

* The offering term is subject to change without prior notice
 
Course Aims

This course aims to:

  1. provide students with basic knowledge of management accounting for a career in business as well as being a foundation for advanced management accounting courses. Basic management accounting knowledge includes: technical knowledge in identifying, evaluating and computing costs by applying various tools of management and product costing systems for strategic decision-making; preparing reports and analyzing strategic planning and management performance in order to enhance decision making; implementing a competitive strategy using the balanced scorecard; and
  2. extend knowledge of inventory valuation gained in CB2100 to cover inventory valuation in a manufacturing company. 

Assessment (Indicative only, please check the detailed course information)
Continuous Assessment: 50%
Examination: 50%
Examination Duration: 3 hours
 
Detailed Course Information
CB2101.pdf

Useful Links
Department of Accountancy