ACY2002 - 管理會計(一)

學分: 3
時間: 45小時
先修單元: ACC2001 Principles of Accounting 1 or ACY2001 Financial Accounting
This module is an introduction to management accounting. It aims to provide students with an understanding of the basic concepts and techniques of management accounting with the emphasis on the uses of management accounting information by different levels of managers in planning, controlling, and decision making. This module also emphasizes on the terminology used in management accounting and the basic knowledge of various costing systems and methods applicable to different business situations.
Upon completion of this module, students should be able to:

  1. understand and apply the principles of basic managerial accounting concepts;

  2. explain cost behaviour and cost accounting techniques in product costing systems;

  3. prepare accounting entries and compute costs for jobs, batches and processes;

  4. apply activity based costing for cost allocation and activity based management for control; and

  5. appraise the income effects of alternative cost accumulation systems and application for economic order quantity.