The University of Hong Kong Faculty of Business and Economics School of Business BUSI0027 Management Accounting I Course Syllabus and Outline SEM2‚ 2011/12 Subclasses C‚ D‚ and E I. COURSE INFORMATION Lecturer: Dr. Yanling GUAN Email: ylguan@business.hku.hk Office: 716‚ Meng Wah Complex Phone: 2857-8346 Consultation Times: By Appointment Tutor: Mr. Kelvin Kwok (Subclass C) Email: hfkwok@hku.hk Office: 601B‚ Meng Wah Complex Phone: 2219-4490 Tutor: Ms. Carol Kwok
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evolution of strategic management accounting. In order to understand the future of strategic management research‚ it is important to provide a historical perspective on the origins of the observed changes and evolutions in the development of the field. The evolution of management accounting in the last century can be also assessed on historical grounds. Figure 1 below shows four main theoretical frameworks that can be used to describe the development of management accounting. Contingency Theory
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understanding of the scope and purposes of management accounting and the concepts which underpinned it was summarized by the International Federation of Accountants (IFAC) in a statement. Later on in 1998‚ the statement was revised and released as Management Accounting Concepts – Number 1 in the series of International Management Accounting Practice Statements. The purpose of this article is to explain the IFAC’s perspective of the change in management accounting. This can be justified by the author when
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INTERNATIONAL ACCOUNTING Sources: 1) Financial knowledge enables central control to determine what is happening in different subsidiaries. That enable the integration and control of subsidiaries by the central control. (Belkauoi‚ 1991) 2) Management accounting’ involvement in currency management is also important as the fluctuations in the exchange rates can distort the financial results of the subsidiaries. (Eiteman‚ Stonehill and Moffet‚ 1992). 3) Management accounting is a means
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Bangkok Hilton begins as Hal Stanton (Denholm Elliott) leaves Bangkok by ship in the present day. He explains that he has been travelling for years‚ since a shameful incident when he was a prisoner of the Japanese right there in Bangkok in WWII. He then takes us to 1960s Sydney‚ where he was working as a lawyer under the assumed name of Graham Greene. He falls in love with Katherine Faulkner (Judy Morris)‚ the lovely but sheltered daughter of a wealthy family who live in a huge‚ isolated mansion
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1.0 Introduction Management accounting is the application of professional knowledge and skill in the preparation of accounting information in such a way as to control the operations of an undertaking. It is the presentation of accounting information in such a way as to assist management in the creation of policy for the day-to-day operation of an undertaking as it provides information needed by managers to determine how resources should be obtained and used. It includes the methods and concepts
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Introduction to Management Accounting Terms and examples Accounting is the process of analyzing and recording transactions for the purpose of preparing reports for statutory reporting‚ decision making and control. Types of accounting Bookkeeping is the recording of financial transactions. Transactions include sales‚ purchases‚ income‚ receipts and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with accounting. The accounting
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My Amazing 9th Grade teacher As a freshman‚ I met Mrs. Chinwe Agbogu. She was from the same state and city as me. Mrs. Agbogu was very understanding‚ courageous and a very friendly lady. Mrs. Agbogu was a very down to earth kind of a lady‚ very understanding when it comes to listening to people and their problems and also their school life challenges. She is always there for me to help me get through my freshman student life challenges. She never judges me or make me feel bad about what ever my
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Pre-Referral Processes to Special Education Pre-Referral Processes to Special Education Bion Mills Grand Canyon University SPE-529N Spec. Educ. Foundation/Frmwrk. May 23‚ 2012 Response to Intervention (RTI) & Positive Behavior Intervention and Supports (PBIS) Pre-referral Processes to Special Education With the passage of the No Child Left Behind Act (NCLB) in 2001 and revisions of Individuals with Disabilities Education Act (IDEA)‚ schools have implemented the
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REFLECTION JOURNAL Name: ____________________________ Modules 3 & 4 How to submit: 1. Click on ASSESSMENTS 2. Click on Module 4 Reflection Journal 3. Copy and Paste your Journal into the Student Comments Section 4. Click “Submit for grading” AND “Submit” Module 3: Natural Forces Affecting the Driver Vocabulary: Please define six (6) of the following terms in your own words. Please do not just copy and paste the definition. 1. Gravity- A force/pull the planets have 2. Inertia-Resistance
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