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1、AcademicInquiries:MinzuUniversityofChinaE-mail:bjiss@muc.edu.cnPhone:86-010-68932713MinzuUniversityofChinaACCT221ManagerialAccountingBasicInformationClasshours:MondaythroughThursday,17:40-19:40,2hours(2*60minutes)eachdayDiscussion:Friday,1hour(60minutes)ReviewSection:Friday,1hour(60minutes)
2、Fieldtrip:AccordingtoProfessors'teachingplanCredit:4Totalcontacthours:60hours(50minuteseach)Instructor:KevinWall,HarvardUniversityOfficeHours:Wednesday09:00-11:00TextbookandCourseMaterialsGarrison,RayH.,Noreen,EricW.,andBrewer,PeterC.,ManagerialAccounting,14thedition,2012,publishedbyMcGraw-
3、HillIrwinISBN(10digit)0-07-811100-5ISBN(13digit)978-0-07-811100-6Studentsmayorderthebookbyvisitingthepublisher’swebsiteandorderdirectlyonline.Thereisalsoalessexpensiveloose-leafversionofthetextavailable.Inaddition,othermaterial—copiesofoverheadtransparencies,supplementaryreadings,specialpro
4、blems,andpartialsolutionstoproblemswillbedistributedinclass.CourseObjectivesandPrerequisitesThecourseemphasizestheuseofaccountinginformationforpurposesofmanagerialdecision-makingandcontrol.ItassumesthatallstudentswillhavecompletedacourseinFinancialAccountingasaprerequisite.Thespecificobject
5、ivesofthecoursearetoenableyouto:Understandmanagement’susesofaccountinginformationinplanning,control,decision-making,andproductcosting.Interpretaccountinginformationpreparedforinternaluses.Structureandevaluateinternalaccountingreportsandschedules.Understandtherelationshipofmanagementacco
6、untingtootherdisciplinesaswellasthebehavioralimplicationsofmanagementaccountingtools.Solvemanagementproblemsusingaccountingdata.Befamiliarwithsomeofthenewconceptsassociatedwiththedesignofmodernmanagementcontrolsystems.AssignmentsandAttendanceHomeworkassignmentsconsistofproblemsfromthetext
7、bookandspecialproblems(SP)preparedbytheinstructor.Unlessindicatedtothecontrary,thesewillnotbecollectedorgraded.However,experiencehasshownthatonlyrarelydostudentsperformsatisfactorilyinthecoursewithoutspendingsignificanttimeontheproblemmaterial.Lecturesan
