Ch

Cost Accounting

1

Accountant’s Role in the Organization

2

Introduction to Cost Terms and Purposes

3

Cost-Volume-Profit Analysis

4

Job Costing

5

Activity-Based Costing

6

Master Budgeting

7

Flexible Budgets, Direct-Cost Variances

8

Flexible Budgets, Overhead Cost Variances

9

Inventory Costing and Capacity Analysis

10

Determining How Costs Behave

11

Decision Making and Relevant Information

12

Pricing Decisions and Cost Management

13

Strategy, Balanced Scorecard

14

Cost Allocation, Customer Profitability Analysis

15

Allocation of Support Department Costs

16

Cost Allocation: Joint Products and Byproducts

17

Process Costing

18

Spoilage, Rework, and Scrap

19

Quality, Time, and the Theory of Constraints

20

Inventory Management, Just-in-Time

21

Capital Budgeting and Cost Analysis

22

Management-Control Systems, Transfer Pricing

23

Performance Measurement, Compensation

Ch

Financial Accounting Theory (Scott)

1

Financial Accounting Theory

2

Accounting Under Ideal Conditions

3

Approach to Financial Reporting

4

Efficient Securities Markets

5

Information Approach to Decision

6

Measurement Approach to Decision

7

Measurement Applications

8

Economic Consequences, Accounting Theory

9

An Analysis of Conflict

10

Executive Compensation

11

Earnings Management

12

Standard Setting: Economic Issues

13

Standard Setting: Political Issues

This course discusses concepts, techniques, and latest development in production, product, process, and activity costing. The discussion includes cost accounting and analysis techniques useful in various industries and differing circumstances. Cost budgets and cost standards are illustrated as tools for planning, performance and managerial control. After taking this course, students are expected to have a broader perspective on the production cost determination as a critical element in price setting and performance evaluation.
 

This course also provides an explanation to the determination, development, and uses of internal accounting information needed by business management to satisfy customers in conjunction with continuous cost control. This course examines basic principles of cost management and other related issues such as manager performance evaluation, management activity and process, and applications of activity-based costing and just in time manufacturing. Topics include contemporary cost accounting; activity based management; strategic cost management; capital investment decision; pricing and revenue analysis; and balanced scorecard. The aim of this course is to prepare students with comprehensive understanding on the benefits of cost management in managing corporate organizations.

This course discusses the importance of theory-building explanation and prediction of the usefulness of accounting information in economic decision making for financial information users. Topics include the history of accounting, philosophy of accounting theory, normative accounting theory, and positive accounting theory. The objective of this course is to provide knowledge to students in order to understand contemporary accounting theory.

ACCOUNTING THEORY