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Master Syllabus

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Administrative Unit: Business Administration Department
Course Prefix and Number: BUSI 562
Course Title: Managerial Accounting
Number of:
Credit Hours 3
Lecture Hours 3
Lab Hours 0
Catalog Description:

Examination of the strengths and limitations of an organization's accounting system in many different organizational settings. Discussions focus on the different roles of managers within organizations; the importance of cross-functional skills; being an integral part of the firm's organizational infrastructure; and analysis of the information generated by the accounting system for both planning and control decisions.  Does not count toward the MBA Accounting Emphasis.

Text(s): Most current editions of the following:

Most curent edition of the one of the following:

Introduction to Managerial Accounting
By Brewer (McGraw-Hill)
Software: Microsoft Excel Spreadsheet

Course Objectives

  • To demonstrate oral, written and analytical competency in the concepts of managerial accounting.
  • To understand cost behavior, cost estimation and cost allocation.
  • To use accounting information to make pricing and product mix decision.
  • To build and use budgets.
  • To gain an awareness of management accounting in a changing environment.

    Measurable Learning

    1.  Describe the role of Managerial Accounting and related cost concepts.

    2.  Perform Job-order and Activity Based Costing.

    3.  Conduct Cost/Volume/Profit Analyses.

    4.  Prepare a Master Budget, a Flexible Budget, and compare the two using variance analysis.

    5.  Demonstrate decision-making through differential analysis and capital budgeting.

    6.  Analyze a firm’s operations by means of Performance Measurement and Financial Statement Analysis.

    Topical Outline:

    Managerial Accounting and Cost Concepts, Job-order Costing, Activity Based Costing, Cost-Volume-Profit Analysis, Master Budgeting, Flexible Budgeting, Variance Analysis, Differential Analysis, Capital Budgeting, Financial Statement Analysis


    Recommended maximum class size for this course: 15

    Library Resources:

    Online databases are available at the Columbia College Stafford Library.  You may access them using your CougarTrack login and password when prompted.

    Prepared by: Thomas Stauder Date: May 10, 2013
    NOTE: The intention of this master course syllabus is to provide an outline of the contents of this course, as specified by the faculty of Columbia College, regardless of who teaches the course, when it is taught, or where it is taught. Faculty members teaching this course for Columbia College are expected to facilitate learning pursuant to the course objectives and cover the subjects listed in the topical outline. However, instructors are also encouraged to cover additional topics of interest so long as those topics are relevant to the course's subject. The master syllabus is, therefore, prescriptive in nature but also allows for a diversity of individual approaches to course material.

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