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Graduate School of Business, Chonnam National University Global MBA Program/ 2nd Term, 2011 Course Code: Course

Name: Managerial Accounting Professor: Soon Suk YOON Phone: 530-1474 E-mail: yoonss@chonnam.ac.kr Credits: 3 Course Home Page: http://mba.chonnam.ac.kr/ 1. Course Description This course is designed to provide an introduction and overview of the uses of managerial accounting information in contemporary organizations. Whereas financial accounting focuses on providing information that is relevant and useful for external users, managerial accounting focuses on providing information that is relevant and useful for internal decision makers. Such information is used by executives and management in manufacturing, high technology, and service organizations (both profit and nonprofit) for strategic planning, evaluation, and control. The first phase of this course addresses cost measurement issues. The second part of this course addresses the use of cost information in organizational planning and control processes. The third, and final, section of the course is devoted to understanding cost behavior patterns and how these patterns affect financial decision-making. 2. Course Objectives Note: The mission of MBA program is to produce competent leaders in various business sectors of society. In accordance with this mission, the MBA program has developed a set of leaning goals describing what we expect our students to achieve. Every course of MBA program is basically designed and offered in alignment with the following 4 program learning goals. Learning Goal 1: Students will acquire knowledge and understanding of the functional areas of business. Learning Goal 2: Students will demonstrate effective communication skills relevant to business settings. Learning Goal 3: Students will be able to analyze business situations, identify problems, and produce reasonable solution. Learning Goal 4: Students will develop global perspectives. Managerial accounting will be particularly aimed at achieving the following three learning objectives: Course Learning Objectives Acquire knowledge and understanding on managerial accounting Demonstrate effective communication skills relevant to business settings Acquire problem-solving skills to real world business issues

Program Learning Goals Learning Goal 1 Learning Goal 2 Learning Goal 3

Contribution (%)1 40 10 40

Methods of Assessment Exam/Homework Class Participation Exam/Homework

This column is intended to identify the percentage of contribution of the course objectives to the programs learning goals. If one of the program learning goals is related with the course-specific goal, pleases denote it.

3. Prerequisites and Background Principles of Accounting (prerequisite) Financial Accounting (encouraged) 4. Course Materials Textbook: Reeve, Warren and Duchac, Principles of Managerial Accounting - International Edition(11th ed.), SOUTH-WESTERN SENGAGE Learning. PowerPoint Slides: In order to help you study the course, PowerPoint teaching slides will be made available through the http://mba.chonnam.ac.kr website. You may download them while they are available. 5. Grading Policy and Evaluation Methods of Evaluation Attendance Two Exams Homework Assignments Participation Total GRADING POLICIES Exams. There will be two exams. Each exam will consist of problems, short answer questions, and multiple choice questions. The midterm exam(Exam 1) will be given on February 25th from 15:30 to 17:00 p.m. The final exam(Exam 2) will be given on April 14th from 15:30 to 17:00 p.m. The location of all exams will be our classroom. Exam 2 will not be cumulative, but topics covered in later chapters require that you have an understanding of concepts covered in earlier chapters. Programmable calculators are not permitted. It is expected that all students will take the exam at the scheduled time. Any student unable to take the exam at that time due to conflicts with other exams, and any students requiring additional time or in need of special arrangements, must inform their instructor by the end of the second week in class. In the interest of fairness to all students, there will be no make-up examinations. Homework Assignments. Homework will be collected twelve (12) times during the whole session and will be graded on effort. Homework assignments are taken from the exercises (EX) at the end of each chapter. Homework is due at the beginning of class on the designated date; late homework will not be accepted. The answers need not be correct; homework will be evaluated as complete if all parts of the assignment have been attempted and all work is shown. You will be allowed to drop two of your lowest homework scores. Class Participation. You are encouraged and expected to participate in discussing the lectures. It is the spirit of participation that is important, not just the right answer. Therefore, do not hesitate to speak in class. Through class participation, you can improve your communication skills and earn up to 10 points. Class Arrival & Departure. You are expected to be in the classroom when class starts (or within the first couple of Weight(%) 10 70 10 10 100 Remarks

minutes when administrative items are being tended to). Although an exception to this courtesy may be allowed due to unforeseen circumstances, persistent late arrivals will not be allowed. If you need to leave early, please notify your instructor. 6. Class Schedule Week Date Chapters and Contents 1 Jan 7 Introduction Chapter 1(Managerial Accounting Concepts and Principles) 2 14 Chapter 1 Chapter 2(Job Order Costing) 3 21 Chapter 2 Chapter 3(Process Cost Systems) 4 28 Chapter 3 Chapter 4(Cost Behavior and CVP Analysis) 5 Feb 4 Chapter 4 Chapter 5(Variable Costing) 6 11 Chapter 5 Chapter 6(Budgeting) 7 18 Chapter 6 Review 8 25 Mid-term Exam(Chapters 1-6) Chapter 7(Performance Evaluation Using 9 Mar 3 Variances from Standard Costs) Chapter 8(Performance Evaluation for 10 10 Decentralized Operations) Chapter 9(Differential Analysis and Product 11 17 Pricing) 12 13 14 15 24 Chapter 10(Capital Investment Analysis) 31 Chapter 11(Cost Allocation and ABC) Apr 7 Chapter 12(Cost Management for JIT) Review 14 Final Exam (Chapters 7-12) Homework Assignments Due

Ex1-1, Ex1-4, Ex1-5, Ex1-8,Ex1-9,Ex1-17 Ex2-4,Ex2-8,Ex2-12,Ex2-14,Ex2-17 Ex3-3,Ex3-5,Ex3-8,Ex3-12,Ex3-16,Ex3-18 Ex4-1,Ex4-5,Ex4-7,Ex4-10,Ex4-12,Ex4-17, Ex4-20,Ex4-21,Ex4-25 Ex5-2,Ex5-10,Ex5-11,Ex5-17,Ex5-21 Ex6-3,Ex6-6,Ex6-9,Ex6-16,Ex6=19,Ex6-22

Ex7-2,Ex7-4,Ex7-8,Ex7-13,Ex7-14,Ex7-22 Ex8-1,Ex8-3,Ex8-7,Ex8-10,Ex8-13,Ex8-17, Ex818,Ex8-20 Ex9-1,Ex9-7,Ex9-14,Ex9-16,Ex9-19,Ex9-20 Ex10-4,Ex10-5,Ex10-7,Ex10-15,Ex10-17 Ex11-2,Ex11-5,Ex11-10,Ex11-17,Ex11-20 Ex12-8,Ex12-11,Ex12-14,Ex12-17