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accounting for managers syllabus

understanding annual reports and earnings releases. IMPORTANT NOTE: Even though the Discussion deadline shows up every week in the following schedule, you need to post your response to one of the three topics by the end of Week 7. 4 0 obj ACCOUNTING FOR MANAGERS MODULE ONE: CONCEPTUAL BASIS FOR ACCOUNTS 6 HOURS. For more information about Blackboard's Accessibility Commitment, click here. The College of Business cares about the quality of your education. 80% of the course) and managerial accounting (20%). Introduction, Meaning and definition, understanding forms of Business Organizations, Basic framework of Accounting, objectives and purpose of Accounting information, users of Accounting information, Branches of Accounting, Basic terminology, Fraud and Ethical Issues in accounting. stream x��\�r�8}w�����T�7^R[[g&3Ɍ��ě}���Љ7��e���7$@*�\S�Hb���h4� �]��"��H.�NOH��$��g�N�\d�&��NO��3�������,{�I�$_|K�E��|�M��z�.�"I��\�>=��]�j+3Z�j�e��9�w����b ��r�5�3"T�W�VE��V�EԿ�d��v\�T$�ER�,�����js�.�b��^N0$W�.9O���I�l��?㟶�����J�)���% +�(݆��3��a�Ѐ���3���,�}�.����}�����������yzRYU��$�i����M����_?%�]�lPx�s/(�ќbc��B{�O���5�s����pcu���7��h[� Nature of Accounting, Branches of Accounting, Types of ownership- Capital Structure , GAAP- Concepts and Conventions, Accounting Cycle, ... their future careers as managers. of Accounting, objectives and purpose of Accounting information, users of Accounting information, Analyze cost behavior and link cost behavior to key business activities and business profitability. <> In addition, the US has begun to progressively adopt international financial reporting standards. Objectives of financial statements analysis, sources of information, standards of comparison, Quality of endobj Reporting, Target Costing, Life Cycle Costing. Dr. Krishnamurthy Surysekar is an Associate Professor of Accounting at Florida International University’s School of Accounting. Income statement, Balance sheet and notes to accounts – Terms and Jargons in financial statements, 3. Description As these activities have Please sign in or register to post comments. The chapters covered in each test are provided in the course schedule at the end of the syllabus.

behavior. “Mark-to-market” has evolved from a technical accounting treatment of certain types of investments to much talked-about on cable television and even dinner table conversations. However, if you are not satisfied with your grade, you can post another paper on any of the other two topics. Introduction, Meaning and definition, understanding forms of Business Organizations, Basic framework The objective of the managerial accounting component is to understand cost, its measurement, analysis, relationship to profits, and its use in budgeting and performance evaluation by managers. All these meetings will be recorded and the link to the recording will also be available as part of the Adobe Connect tab in the course website. This is a fully online course. Master the basic accounting cycle and pass journal entries. The course would highlight critical areas of divergence between US GAAP and International Financial Reporting Standards.

Firms should be allowed to report long-term assets at either their current market value or their original purchase price. Critically analyze complex business issues, and develop/assess sound strategies in local and global environments. j�LO!Mm��q4v���#�^��0\$��R�Y����)~��\�ۛ���q��R�m�:�5����ęF���׌Qh7����e�֬����Jh�(��|��c��]\��^\j���u��>y��ec>�+������ *�h��+DWb�|\� +/ �C�DC��������`@[ L��#j)�8��7]�1�P�R���T��;@ߢ��Ɨk�Bj� �����j\�u���n��F2���8@+�7>zU�q,>��]�@ު�꾮�fW��:�Z@� ��vk+��2V���nz���p^p=-�.BK7��cD�̍�呄S�U����x�3A4u�2�s3�s���_*�J��낯��X�K�Re����H����r����H�z}|�U��y�,�d� \��^,�iȁ�����9��LיoP�B���s�Oݯ��\��Zi����=��i�z�E���`�˔VO�����������jk+�P��T�ƫxU�@Cy��([9���+����a�ަ��� Each question is worth 2 points. 3 0 obj The reason for this system is the possibility that, despite our best efforts, the test bank may have questions that do not display correctly, have wrong answer choices, etc. For detailed information about the specific limitations with the technologies used in this course, please click here. Research Paper and Presentation 15% of grade! Please log out of from the Blackboard system just prior to starting the test and log back in to start the test. Make sure your test is SUBMITTED by this time, otherwise the system may cut you off from working on the test. Use accounting information for managerial decisions and performance evaluation.

Will there be one set of accounting standards in use throughout the world in the next five years?2. Make strategic decisions that meet expectations and requirements in all functional areas. That is the reason your grade will be reset to 100 if your raw score exceeds 100.Once you start the test, you will have 3 hours (180 minutes) of continuous availability to complete. Tests 1-4 will close at 11:30pm on Sundays in their respective weeks.

The extensive use of accounting information to evaluate organizational and managerial performance has been going on for decades.

Statistical thinking and analysis ; 2. LIFO, FIFO, average cost), leading to earnings management. Wiley (2011) Depreciation methods (AS-6), Liabilities and its classification. However, the test will not be available after 11:30 p.m. on the Sunday, when the availability window closes. MODULE FIVE: ORIENTATION TO COST ACCOUNTING 12 HOURS Prof. Surysekar researches in the cost/managerial accounting area and has several publications in the Journal of Accounting and Public Policy, Journal of Accounting Auditing and Finance, Management Accounting Research, and European Journal of Operational Research, among others. 2 0 obj The objective of the financial accounting component is to develop an understanding of how business transactions are accounted for according to GAAP (Generally Accepted Accounting Principles), how financial statements are prepared and the analysis of information in the financial statements. The current economic environment has put financial accounting at the center of national debate, and highlighted the ethical dilemmas faced by corporate executives and financial analysts and institutions. Analyze disclosures in the income statement, balance sheet, statement of owners’ equity, and statement of cash flows. Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso endobj Deadline: 11:30 p.m. Thursday, November 15. If you score above 100, then your score will be reset to 100. Accounting for Managers Syllabus Course Description As the language of business and the cornerstone of our capital markets, accounting provides terminology, frameworks, and concepts with which to analyze and understand the financial consequences of business activities. This course takes the broad picture approach, and seeks to provide the accounting and finance essentials needed for today’s non-financial manager. Cost Management – Techniques for controlling and reducing cost – Marginal 1 0 obj The objective of the managerial accounting component is to understand cost, its measurement, analysis, relationship to profits, and its use in budgeting and performance evaluation by managers. To imbibe the student with fundamental understanding of managerial accounting and how it assists an organization's manage-ment team in the overall management process. Four meetings through Adobe Connect are offered during this term for this course. For detailed information about the technical requirements, please click here. He has 20 years of teaching experience at University of Maryland, Georgia Institute of Technology, University of Iowa, and Florida International University.

You should complete the navigation quiz within the first 2 weeks of the class.

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