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MASTER SYLLABUS

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

Most curent edition of the one of the following:



Management Accounting
By Atkinson, Kaplan & Young (Prentice-Hall)
Recommended
Introduction to Managerial Accounting
By Brewer, Peter C. (Irwin/McGraw-Hill)
Recommended
Managerial Accounting
By Dominiak & Louderback (Southwestern Publishing)
Recommended
Software: Microsoft Excel Spreadsheet

Recommended
 
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 Outcomes:
  • Explain the accountant’s role in the organization.
  • Explain the nature of costs.
  • Estimate product costs using traditional and activity-based cost accounting.
  • Conduct product planning decisions in a variety of organizations and environments.
  • Prepare and use budgets to support the decision-making process.
  •  
    Topical Outline:

     Organizations and accounting • The nature of costs • Cost estimation • Estimating product costs and activity-based costing • Product planning decisions • Controlling organizations • Role of accounting within decentralized organizations • Budgets and budgeting • Cost allocations • Traditional absorption costing systems • Management accounting in a changing environment

     
    Culminating Experience Statement:

    Material from this course may be tested on the Major Field Test (MFT) administered during the Culminating Experience course for the degree. 
    During this course the ETS Proficiency Profile may be administered.  This 40-minute standardized test measures learning in general education courses.  The results of the tests are used by faculty to improve the general education curriculum at the College.

     

    Recommended maximum class size for this course: 15

     
    Library Resources:

    Online databases are available at http://www.ccis.edu/offices/library/index.asp. You may access them from off-campus 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.

    Office of Academic Affairs
    12/04