THE CHINESE UNIVERSITY OF HONG KONG

School of Accountancy
ACCT 3121C
Cost and Management Accounting
(First Term, 2015-2016)
LECTURER
Name:
Office:
Telephone:
Email:
Website:
Office hour:

Dr. Jin XIE

Room 1009, 10/F, Cheng Yu Tung Building
3943 7752
XieJin@baf.cuhk.edu.hk
http://elearn.cuhk.edu.hk
Monday 14:00 p.m. - 16:00 p.m. or by appointment

TEACHING ASSISTANT
Name:
Office Location:
Telephone:
Email:
Office hour:

Mr. Cliff S K Lee

Room 1049, 10/F, Cheng Yu Tung Building
3943 7844
cliffl@baf.cuhk.edu.hk
Monday to Friday 10:00 a.m. to 5:00 p.m.

COURSE OBJECTIVE

To be a successful professional accountant or business manager, one needs to know how to use accounting
information to do planning, controlling, and evaluating. This course emphasizes the analysis and use of cost
accounting information for managers' decision-making. Major topics include process costing, capacity
analysis, cost allocation, pricing decisions, Balanced Scorecard, performance measurement, and capital
budgeting.

LEARNING OUTCOMES
On completion of this course, students are expected to be able to:
1. demonstrate good understanding of comprehensive cost and management accounting concepts and
techniques,
2. apply cost and management accounting knowledge to analyze and solve business problems, and
3. communicate their analysis and findings in an effective way.

LEARNING ACTIVITIES

Lecture (including inclass discussion /

presentation)
(hr)
in / out class
3
0

Lab / tutorial
(hr)
in / out class

Project / Case
discussion (hr)
in / out class

Expected out-of-class
activities (hrs)
in / out class

COURSE ASSESSMENT
Assessment Item
Participation
Homework assignments
Case Analysis
Mid-term Examination
Final Examination

Weight
5%
10%
15%
30%
40%

PARTICIPATION
Participation is evaluated based on punctuality to attend classes, answering or raising questions in the class
and the quality of the questions raised, and observation of class conduct rules. uReply, a classroom
communication system for use with mobile devices, will be used to seek students input answers and check
participation.
HOMEWORK
There are five homework assignments in total, with each counting 2% of your comprehensive evaluation.
The due date of each assignment is shown on course schedule. Late submission is not acceptable.
EXAMINATIONS
Both mid-term and final examinations are closed-book examinations. No make-up examination will be
provided. Mid-term examination will cover topics from week 1 to week 6, while final examination will cover
the rest of topics introduced.
CASE ANALYSIS
There is one case analysis to be done in groups, with each group consisting of no more than 4 students. The
list of group members should be submitted to the instructor or teaching assistant by the end of the 3rd week
through email.
LEARNING MATERIALS

1.
2.
3.

Required textbook: Horngren/Datar/Rajan Cost Accounting A Managerial Emphasis, 15th

Edition. Pearson Education, Inc.
Cases and articles are provided in class to facilitate students understanding of relevant concepts and
techniques.
All lecture notes are uploaded to CU E-learning.

FEEDBACK FOR EVALUATION

Students are warmly welcomed to send their comments/feedback to the course instructor. The channels
include: (1) e-mails to the instructor; (2) appointment with the instructor; and (3) formal CTE exercise.
ACADEMIC HONESTY AND PLAGIARISM
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.

COURSE SCHEDULE
Week
Week 1: Sep 10
Week 2: Sep 17
Week 3: Sep 24

Week 4: Oct 1
Week 5: Oct 8

Week 6: Oct 15
Week 7: Oct 22
Week 8: Oct 29
Week 9: Nov 5
Week 10: Nov 12
Week 11: Nov 19

Topics
Cost allocation, Customerprofitability analysis, and
sales-variance analysis
Allocation of supportdepartment costs, common
costs, and revenues
Cost allocation: joint products
and by-products

Chapter
14
15
16

Suggested Exercises
14-32; 14-33
15-17; 15-18; 15-19
(To be submitted, due on
5:00pm of Sep 25)
16-21; 16-27
(To be submitted, due on
5:00pm of Oct 9)

Case study

Case
assigned.
Group
formed.

Cancelled due to National Day

Process costing
17
17-26;17-27
(To be submitted, due on
Spoilage, rework, and scrap
5:00pm of Oct 16)
18-30;18-31
Spoilage, rework, and scrap 18
13-17;13-22;13-24;13-30
(To be submitted, due on
Pricing decisions, target
13
5:00pm of Oct 30)
costing, product life-cycle
costing
Strategy, balanced scorecard,
12-30;12-31 (To be
12
and strategic profitability
submitted, due on 5:00pm
analysis
of Nov 13)
Midterm Exam (Nov 5, Wed)
Balanced scorecard: quality,
19
19-30; 19-34
time, and the theory of
20-27; 20-29
constraint
(To be submitted, due on
5:00pm of Nov 27)
Inventory Management, Just20
in-Time, and Simplified
Costing Methods

Week 12: Nov 26

Week 13: Dec 3

Performance Measurement

23

23-21;23-25
21-32;21-35
(To be submitted, due on
Capital budgeting and cost
21
5:00pm of Dec 5)
analysis
Dec 4-23: Final Exam Weeks
Case analysis due by Dec 30, 2014