This document provides an introduction to a managerial accounting course. It outlines the following key points: - The course objectives are to help students understand managerial accounting concepts and develop communication skills for decision making. - Evaluation will consist of video quizzes, a group project, in-class quizzes and a final exam. - The group project involves reviewing an accounting topic, interviewing companies, and analyzing practices with a 9-12 page written report. - Course materials will come from the Garrison textbook and online resources, and students will complete self-practice problems and Socrative quizzes each chapter.

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Introduction to Managerial
Accounting
Dương Như Hùng, PhD
Fall 2021

2. 1
Dương Như Hùng, Ph.D.
• Dean, School of Industrial Management
• PhD Finance (Old Dominion University, Virginia, US)
• MBA (Asian Institute of Technology, Bangkok,
Thailand)
• Electrical engineer (Budapest, Hungary)
• E-Mail: duongnhuhung@gmail.com
• Office Hours: Thursday, 9.30 -11.30

3. 2
Objective
• Help students understand the concepts
and uses of managerial accounting
information in the context managerial
decision-making.
• Develop students’ oral and written
communication skills in addition to
technical accounting knowledge.

4. 3
Materials
• Ebook: Ray H. Garrison, Eric Noreen, Peter C. Brewer
(2012). Managerial Accounting, 14th edition, McGraw-Hill
Education.
– This book has a Vietnamese translation, which is sold on Tiki
• Garrison’s online materials:
http://novella.mhhe.com/sites/007802563x/student_view0/cha
pter1/index.html
• Other references: Kieso
– http://bcs.wiley.com/he-
bcs/Books?action=resource&bcsId=5200&itemId=0470477148&reso
urceId=19392

5. Garrison’s online materials
4

6. Self-Practice with answer keys
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7. 6
Evaluation
• video quizzes/e-learning quizzes : 10%
• Group project : 15%
• In-class Socrative quizzes : 25%
• Final Exam : 50%
• Total : 100%
• Important note: if you fail to get at least 50% for the Video
quizzes, you will fail the class!!!

8. Video quizzes (10%)
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9. Group project (15%)
1. Introduction to your project: Background? why? Objective? 1 page
2. Theory: Review of a managerial accounting topic in (1 -2 page)
– Job order costing, process costing, ABC, CVP, Budgeting, standard
costing,…
3. Practice: How do firms implement the activities related to your
topic?
– Interview qualified workers from at least 3 different companies (1
page/firm x 3 firms)
– make sure you have the transcripts which can be Vietnamese, plus a
photo/interview
4. Analysis: What are the similarities/ differences among the
practices? (2 pages)
5. Conclusion: What lessons do you get? (1 pages)
6. Reference (1 page)
7. Appendix (transcripts of your interviews, photos)
• Note: The main body of the project should have at least 9 pages
(4000 words) but no more than 12 pages (6000 words), not
including appendix
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10. Group project grading
• Writing skills (grammar, clarity, formatting):
30%.
• Contents: 60%
• Presentation: 10%
9

11. Group Work
• form groups of 4 (C03) or 5 (C01 or C02)
members
– do group project
– Help each other in self-study homework
• Changing group is NOT possible. Splitting
is possible.
• Deadline for changing group: one week
after the first class
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12. General requirements for assignments
• Typed
• Double space, font Time New Roman 12,
margin 1”
• Cover page: Project title, group name, and
group members.
• Submitted via E-learning
• Penalty of 10% will be imposed if any of the
above requirements are not met. Any acts
of plagerism will result in zero grade!
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13. Socrative quizzes (25%)
• Install Socrative student version app
• 3 multiple choice each chapter
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14. Final exam (50%)
• Comprehensive: cover all materials
discussed in class.
• Multiple choice section: similar to those on
the publisher’s website.
• Problems: picked from the textbook
homework
• Essay section: similar to those in the group
project/ homework/ case studies discussed
in class
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15. 14
Communication
• Email
– Should mention “Managerial Accounting” in the subjects
– Include your name
• Face to face meeting: Finance dept. Thursday
(2.30 – 5.30pm)

16. 15
Class disciplines
• Turn off all electronic devices
• Don’t leave early
• Don’t come late