1. FINANCIAL INFORMATION FOR MANAGERS

2. Free Template from www.brainybetty.com2 Agenda Who do you meet in the class? –Tutor –Colleagues Why do you join the class? –Learning What do you expect from the class? –New insight, better comprehension, new skill What do the class expect from you? –Prepare and contribute

3. Free Template from www.brainybetty.com3 Why do you join the class? LearningParticipant Centered Learning (PCL) : –Focus on students, not on teaching material –Starting with questions provided one week ahead of the class to be researched by student –End up with better insight, gaining new knowledge or skill –Involving a lot of discussion, Q & A or even debates

4. Free Template from www.brainybetty.com4 What do you expect from the class? Sylabus : –Course description –Learning objectives –Learning methods Pleasant learning experience Gaining soft skill as well as new knowledge and skill Sharing and contribute

5. Free Template from www.brainybetty.com5 What do the class expect from you? Terms and condition : –Dress Code : business outfit –Respectable: please stay away from using your mobile phone during the class give your classmate appropriate attention as you wish others would do for you Code of conduct during PCL class –Transparent, accountable, fair –Be prepare, do the reading assignment –Participation, don’t be a ‘free rider’ –Contribute, don’t dominate, try to be open minded and understand others’ perspective. –Your contribution would be instantly rewarded

6. Free Template from www.brainybetty.com6 Typical Class Program The 2,5 hours class would be divided into two brief sessions: –The first 1,5 h (90 minutes) interactive session: 15 minutes quiz covering last week material 10 minutes introduction of current week material 65 minutes to discuss response to the questions provided the week before Provide reward for significant contributor during the discussions session –The last 1 hour (60 minutes) lecturing session 30 minutes to summarize and conclude current week discussions 30 minute to explain some examples of quantitative exercises of problems

7. Free Template from www.brainybetty.com7 Class Schedule and Reading Assignment 3 June :3 June : –The role of management accounting and cost concepts – Ch 1 & 2 –Questions: What is Management Accounting ? Does it similar to Financial Accounting? Explain! Do you think manager needs management accounting? Why?

8. Free Template from www.brainybetty.com8 Class Schedule and Reading Assignment 10 June:10 June: –Cost behavior and cost estimation – Ch. 7 –Questions: How do you classify cost? Why?How do you classify cost? Why? How do you analyze cost?How do you analyze cost? Do you think the way you analyze and classify cost would be beneficial for the company? ExplainDo you think the way you analyze and classify cost would be beneficial for the company? Explain What kind of decision needs such analysis?What kind of decision needs such analysis? What kind of problem you expect to encounter to practice the material you learn this session?What kind of problem you expect to encounter to practice the material you learn this session?

9. Free Template from www.brainybetty.com9 Class Schedule and Reading Assignment 12 June:12 June: –Cost accumulation: Job Costing – Ch.3 17 June: –Activity-Based Costing and Activity-Based Management – Ch 5 & 6 19 June:19 June: –Support Department Cost Allocation and Joint Costs – Ch 18