CB2101 - Introduction to Managerial Accounting

Offering Academic Unit
Department of Accountancy
Credit Units
Course Duration
One Semester
FB2100 or CB2100
Equivalent Course(s)
FB2101 or AC2101
Course Offering Term*:
Semester A 2023/24, Semester B 2023/24

* The offering term is subject to change without prior notice
Course Aims

This course aims to:

  1. provide students with basic knowledge of management accounting for a career in business as well as being a foundation for advanced management accounting courses. Basic management accounting knowledge includes: technical knowledge in identifying, evaluating and computing costs by applying various tools of management and product costing systems for strategic decision-making; preparing reports and analyzing strategic planning and management performance in order to enhance decision making; implementing a competitive strategy using the balanced scorecard; and
  2. extend knowledge of inventory valuation gained in CB2100 to cover inventory valuation in a manufacturing company. 

Assessment (Indicative only, please check the detailed course information)

Continuous Assessment: 50%
Examination: 50%
Examination Duration: 3 hours
Detailed Course Information


Useful Links

Department of Accountancy