MASTER SYLLABUS

Course Number & title:         Managerial Accounting -301

Department(s):                       Accounting/MIS

Credit hours:                          3 Semester Hours

Prerequisites:                         BUS 108

Fees and charges:                  None
 

Effective catalog date for this master syllabus:       2006/2007

* * * * * * * * * * * * * * * * * * * * * * * * * *

1.         Catalog description:

A study of the accounting information necessary for managers to plan operations, control activities, evaluate performance, and make decisions as well as how to collect the information, and interpret it.

2.         Course content:

            1.         Managerial accounting and the business organization

            2.         Introduction to cost behavior and cost-volume relationships

            3.         Measurement of cost behavior

            4.         Cost management systems and activity-based costing

            5.         Relevant information and decision making:  marketing decisions

            6.         Relevant information and decision making:  production decisions

            7.         The master budget

            8.         Flexible budgets and variance analysis

            9.         Management control systems and responsibility accounting

            10.       Management control in decentralized organizations

            11.       Capital budgeting

3.         Student learning objectives:

  A.  Specialized Body of Knowledge:  Students will learn the specialized body of knowledge  

         relating to the course content above.

   B.  Managerial Thinking Skills:  Students will be required to think logically and top apply

         accounting and business concepts to quantitative problems and conceptual issues.

   C.  Communication Skills:  Students will be required to apply business communication skills

         to accounting data.  Both quantitative, numerical communication and written, verbal

         communication will be required.

   D.  Time Management:  Students will be required to adhere to schedules and deadlines

   E.   Accountability:  Students are expected to attend all classes and prepare all assignments on

         time.  Responsibility for all course material belongs to the student.

 

4. Student assessment criteria:

Assessment will include tests, quizzes, homework, class grade, communication assignments, and competency assessment.

5. Additional information (optional):
            Introduction to Accounting  by Horngren/Sundem/Stratton, 13th Edition,      2005.

Back to Master Syllabi