KOREA UNIVERSITY
International Winter Campus
Wednesday, December 28, 2016 – Tuesday, January 17, 2017
MANAGERIAL ACCOUNTING – IWC 211
PROFESSOR:
Mark Joseph Davison BSc (hons) FCA
[email protected]
COURSE:
Academic Track
Credits: 3 credits
Course Times: Session 1 - Monday thru Friday, 09.20 - 12.00
COURSE DESCRIPTION: Managerial Accounting provides economic and financial information for
managers and other internal users. The emphasis of this course is on helping
managers use accounting data and information when directing, controlling
and managing the affairs of companies.
TOPICS WILL INCLUDE: For domestic and multinational companies: Costs for decision-makers,
decision-making, planning and control, capital budgeting and evaluation of
performance.
TEXTBOOK:
Weygandt, J.; Kimmel, P.; and Kieso, D. (2012) Managerial Accounting,
6th Edition. Publisher: Wiley.
(please obtain a copy of either the US version or the International Student Version)
E-TEXT ISBN:
US: 978-1-118-21531-9 / or the International Student Version: 978-1-118-37920-2
PAPER TEXT ISBN:
US: 978-1-118-06450-4 / or the International Student Version: 978-1-118-09228-6
The cover on the left is that of the
textbook sold in the USA. The
content is the same as
‘International Student Version’ (ISV)
- this cover is shown on the right.
ISV is sold in Europe, Asia, Africa,
Middle East and other non-US stores
and may also be available to buy at
Korea University Bookstore
Note:
As noted above, the International Student Version of the text may be
available for students to purchase at Korea University campus Book Store.
Earlier Editions: Problems will be taken from the 6th edition.
There are differences between 6th and earlier editions. If you buy an earlier
edition, you are responsible for obtaining class problems from the 6th
edition.
OTHER RESOURCES:
Lecture slides, solutions to classwork problems and practice problems and
other helpful study materials will be provided on Black-Board for students to
download during the course.
IMPORTANT NOTE:
The IWC Office will not be selling any textbooks. Please purchase your text
before coming to Korea University – check availability online and all good
bookstores (perhaps at your home University Campus Book Store) etc.
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KOREA UNIVERSITY
International Winter Campus
Wednesday, December 28, 2016 – Tuesday, January 17, 2017
MANAGERIAL ACCOUNTING – IWC 211
EVALUATION:
Your final grade will be based on the following absolute points-based
system:
Points
Examination (3 exams x 100 points each)
Attendance
Class Participation
TOTAL
FINAL GRADE:
300
50
50
400
The standard academic school curve will be used: ‘A+’ for scores of 380 to
400 points; ‘A’ for scores of 360 to 379 points; ‘B+’ for scores of 340 to 359
points; ‘B’ for scores of 320 to 339; etc.
PASSING GRADES:
It is a Korea University regulation that class attendance of at least 70% is
required to earn a passing grade.
Week
Chapter /Topic
Possible Assignments1
1
C1: Managerial Accounting
C2: Job Order Costing
C3: Process Costing
C4: Activity-Based Costing
Two from Exercises: E1-1 to E1-18
Two from Exercises: E2-1 to E2-13
Two from Exercises: E3-1 to E3-20
Two from Exercises: E4-1 to E4-16
2
Exam I (Chapters 1 thru 4)
C5: Cost-Volume-Profit (C-V-P)
C6: C-V-P Analysis
C7: Incremental Analysis
C8: Pricing
C9: Budgetary Planning
Two from Exercises: E5-1 to E5-17
Two from Exercises: E6-1 to E6-19
Two from Exercises: E7-1 to E7-17
Two from Exercises: E8-1 to E8-20
Two from Exercises: E9-1 to E9-20
3
Exam II (Chapters 5 thru 9)
C10: Responsibility Accounting
C11: Standard Costing
C12: Capital Budgeting
Exam III (Chapters 10 thru 12)
Two from Exercises: E10-1 to E10-21
Two from Exercises: E11-1 to E11-23
Two from Exercises: E12-1 to E12-11
EXAMS:
Exams are multiple-choice and some questions include calculations
SOME KEY DATES:
December 28, 2016 (Wednesday):
January 17, 2017 (Tuesday):
To be advised:
1
Class begins
Class ends
Graduation
All selected Assignments will be reviewed in class. After an assignment is reviewed in class, the
model answer will be available on Korea University’s Blackboard system to help with your Exam
preparation
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