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IC262613 Managerial Accounting

COURSE INFORMATION

. Credits: 4

. Semester: 2026 Summer

. Teaching Methods: Online

. Time: May 18 - July 31, 2026

COURSE DESCRIPTION

This course provides a practical introduction to managerial accounting, focusing on how accounting information supports planning, decision-making, and performance evaluation  inside organizations. Topics include cost behavior, budgeting, product costing, short-term decisions, and investment analysis. Students will also learn how to assess organizational  performance  using  tools such as variance analysis and the Balanced Scorecard. The course lays a solid foundation for further study in management accounting and business strategy.

PREREQUISITES

IC162202 Fundamental Accounting

COURSE OBJECTIVES

By the end of this course, students should be able to:

1.   Understand the role of managerial accounting in supporting internal business decisions;

2.   Identify and apply key cost concepts and product costing methods;

3.   Use budgeting and variance analysis to plan and control operations;

4.   Evaluate short-term decisions using relevant cost analysis;

5.   Analyze investment opportunities using capital budgeting techniques;

6.   Prepare and interpret basic performance and financial reports;

7.   Apply the Balanced Scorecard to link strategy with performance measurement.

*Since there is no physical class attendance in online courses, it is crucial to regularly log in to the course platform, submit assignments on time, take exams, or communicate with instructors. You must engage in these activities to ensure that your participation is properly recognized and documented.

COURSE POLICIES

Technology Policy

You need to have access to a personal computer or laptop with a working webcam and microphone in order to access all features of the course. Exams are proctored remotely using Zoom, which records you and your environment during the exam. You must  install Zoom to take an  exam. Any student who accesses a phone or any internet-capable device during an exam for any reason automatically receives a score of zero. All such devices must be turned off, put away, and made inaccessible during the exam. Since there is no physical class attendance in an online class, online instructors will certify last days attended/participated based on verifiable participation only, such as submitted assignments, exams taken, participation in online discussions, or communicating with the instructor by email.

Academic Honesty

Academic integrity is of utmost importance. All students are expected to adhere to the university's policies on academic honesty. Plagiarism, cheating, and other forms of academic misconduct will not be tolerated and will result in disciplinary action, which may include failure of the assignment, failure of the course, or further action by the university.

Course Withdrawal

Students may withdraw from the course according to the university's withdrawal policy. It is the student's responsibility to be aware of the deadlines and procedures for withdrawing from a course. Withdrawal forms must be submitted by Withdrawal Deadline.

Late Work Policy

Assignments are expected to be submitted on time. Late submissions will incur penalties as follows: a 10% deduction per day for submissions 1-3 days late, a 20% deduction per day for submissions 4-7 days late, and submissions more than 7 days late will not be accepted without prior arrangement. Students are allowed one 48-hour grace period for one assignment per semester, provided  they notify the instructor before the original deadline. Extensions may be granted for documented emergencies, and students observing religious or cultural events should notify the instructor in advance to arrange alternative deadlines.

Special Needs or Assistance

Students with disabilities or who require special accommodations should contact the instructor as early as possible. The  university provides resources and support for students with special needs, and the instructor will work with the university's disability services to ensure that appropriate accommodations are made.