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This course builds upon, while soul emphasizing cost and management accounting topics for manufacturing, merchandising, and service industries. Unlike financial accountants, management accountants are not constrained by externally imposed rules and regulations, e. . Generally accepted accounting principles. Therefore, there are no rulebooks or standards to memorize. Instead, the management accountant must focus on deciding what information is useful and relevant for decision making within the firm and how to provide such information in a timely, cost effective, and understandable manner. The course is designed to help you learn how to analyze complex information sets, apply concepts to new facts and situations, and explain accounting terms and concepts in non-technical Jargon.
While listed as an accounting course, this course is more concerned with the economic and managerial use of accounting information than it is with the generation of accounting numbers. The need to make financial plans and to make sound financial decisions arises frequently in both our personal and our professional lives. This course introduces concepts of financial analysis, which address this need. When you have successfully completed this course you will have a sound basic understanding of how accounting Information Is used In the economic conduct of any enterprise.
Lectures will be used to clarify, expand upon, and supplement the assigned material. All assigned reading should be completed prior to the lecture. A large portion of the learning in this course will occur outside the classroom. You should study the chapter material and PPTP slides, and you should review the assigned problems prior to class. Tentatively, your grade will be determined as follows: Points Exams Cases, articles, in-class assignments and homework* 40 200 Total 100% 500 *The number of points is approximate.
The homework problems listed in the syllabus will not be collected. Occasionally, however, you might have outside assignments that will be collected. You will be able to “drop” one of the in-class assignments.
It is expected that students will neither participate in nor condone activities such as cheating or plagiarism. You are expected to do your own work on all individual exercises and the exams. I encourage you to speak to toner students tout ten Issues, out ay not snare ark or answers. Failure to follow this policy may result in zero points for both the receiver and provider (if involved). Also, the instructor may take any other action described in the current academic dishonesty policy.
By placing their names on assignments, students are affirming that the contents are their original work. Consulting work done by students in this course in other platforms or in previous years is a violation of academic integrity. This policy will be vigorously enforced. Sharing work you do in this course with others, whether in the course with you or not, an tempt others to violate this academic integrity policy and can result in that student’s failure in the course and dismissal from his/her program.
Acts violating academic integrity include, but are not limited to, plagiarism, cheating on examinations, altering college records, submitting work done by another person, or conduct detrimental to the student or other members of the class. Please see the Academic Integrity Policy at http://provost. Ass. Du/files/ AcademiclntegrityPolicyPDF. PDF for more information. Exams should be taken during the prescribed times on the syllabus. Exceptions will quire documented evidence of a university authorized absence or an extraordinary circumstance.