Manegerial AccountingⅠ

ASAI,Koji
  Elective  2 credits
【Regional Economics・1st semester】
19-1-1431-3318

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
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