Managerial Accounting

MANAGERIAL ACCOUNTING

Subject code
IM2019
Number of hours
45
Number of credits
3
Level
Bachelor Full-Time
Major
Industrial Management
Minor
Business Administration, Industrial Management
Semester
4
Campus
2 (Linh Trung)
Department
Finance
Lecturer
Dương Như Hùng, Lê Tuấn, Võ Thị Thanh Nhàn

The objective of the course is to help students understand the roles and responsibilities of Management Accountants in enterprises. Know how to apply some basic accounting tools to collect and provide information for use in planning, control and decision-making for internal entities.

This course focuses on the introduction of basic concepts and presents various methods regarding information supplied in management accounting field. It includes (1) describing the roles of managerial accountants in information supply used for planning, controlling and evaluating the performance; (2) recognizing how to evaluate the effective accounting information system; and (3) applying tools of management accounting to gather and deliver information based on managers’s special requirement.

  • Classify and analyze the structure of managerial accounting reports
  • Explain the theory of accounting and interpret the impacts of costing methods on the accounting reports
  • Prepare financial statements for a manufacturer, prepare and analyze the managerial accounting statements

Through this course, students are able to identify, classify expenses in business entities as well as apply tools used in managerial accounting to collect and supply information in planning, controlling and making better decision for managers in entity.