Manegerial AccountingⅠ |
ASAI,Koji |
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【Regional Economics・1st semester】
19-1-1431-3318 |
1. |
Outline |
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As for Ⅰ, we will learn conventional cost accounting and industrial bookkeeping. As for Ⅱ, we will learn managerial accounting for job performance evaluation and decision-making.
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2. |
Objectives |
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First, we will learn cost accounting and industrial bookkeeping. Ability to make management and decision-making quantitatively using financial data.
|
3. |
Grading Policy |
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Evaluated according to the results of the exams
|
4. |
Textbook and Reference |
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Distribute a textbook written by the lecturer.
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5. |
Requirements (Assignments) |
|
Read the textbook in advance.
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6. |
Note |
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7. |
Schedule |
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1. Introduction |
2. What is managerial accounting ? |
3. Concept of cost
|
4. Reckoning by expense |
5. Individual costing |
6. Indirect-cost on manufacturing |
7. Departmental costing |
8. Synthesis costing |
9. Costing by work-schedule |
10. Costing by grade or group |
11. Standard costing 1 |
12. Standard costing 2 |
13. Direct costing |
14. Cost Volume and Profit analysis |
15. Summary and examination |
|
1. |
Outline |
|
As for Ⅰ, we will learn conventional cost accounting and industrial bookkeeping. As for Ⅱ, we will learn managerial accounting for job performance evaluation and decision-making.
|
2. |
Objectives |
|
First, we will learn cost accounting and industrial bookkeeping. Ability to make management and decision-making quantitatively using financial data.
|
3. |
Grading Policy |
|
Evaluated according to the results of the exams
|
4. |
Textbook and Reference |
|
Distribute a textbook written by the lecturer.
|
5. |
Requirements (Assignments) |
|
Read the textbook in advance.
|
6. |
Note |
|
|
7. |
Schedule |
|
1. Introduction |
2. What is managerial accounting ? |
3. Concept of cost
|
4. Reckoning by expense |
5. Individual costing |
6. Indirect-cost on manufacturing |
7. Departmental costing |
8. Synthesis costing |
9. Costing by work-schedule |
10. Costing by grade or group |
11. Standard costing 1 |
12. Standard costing 2 |
13. Direct costing |
14. Cost Volume and Profit analysis |
15. Summary and examination |
|
|