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. 

Continuous Assessment: 50%

Examination: 50%

Examination Duration: 3 hours

Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course. The passing mark is generally 50.