||ACC604 - Managerial Accounting
||For the correct edition of the textbook assigned to a specific class, go to: http://www.nutextdirect.com
A study of accounting concepts and reporting techniques applied in a management decision-making context, Students analyze accounting data from real-world case studies and present their analysis, conclusions, and recommendations. Managerial accounting models used by diverse enterprises in virtually all industrialized nations include cost accounting and the behavior of costs, budgeting, differential analysis, and responsibility accounting are examined. Reporting techniques involving the use of current spreadsheet and graphic presentation technology are presented.
|Course Learning Outcomes:
- Evaluate the reporting of managerial accounting information in terms of ethical considerations, and identify the importance of ethical standards in a market economy.
- Apply both the single cost-driver approach and activity-based costing (ABC) to the allocation of manufacturing overhead, and compare them in terms of cost information quality.
- Apply various techniques for analyzing mixed costs into variable vs. fixed components, and use the results to predict costs at forecasted levels of activity.
- Analyze accounting data by application of cost-volume-profit concepts.
- Evaluate operational budgeting in terms of the process by which it is implemented and its possible benefits to the organization.
- Apply the concept of flexible budgeting and demonstrate why it may be more appropriate than a static budget for measuring a manager's performance.
- Apply commonly used techniques such as ROI (DuPont method) and Residual Income for measuring the performance of investment center managers.
- Evaluate proposed capital budget expenditures on the basis of commonly used project assessment techniques.
- Analyze a segment report, and for a low-performing segment, provide rationale for continuance if appropriate, along with recommendations for performance improvement.
|Specified Program Learning Outcomes:
- Communication and Presentation - Demonstrate effective written communication and oral presentation skills in a collaborative, problem-solving setting.
- Critical Thinking - Examine information, ideas, belief, problems or arguments through an intellectual process that judges relevance, clarity, accuracy, and importance.
- Diversity and Ethics - Assess and manage ethical issues and multicultural diversity.
- Globalization and Cultural Awareness - Assess the risk and opportunities associated with operating within multi-cultural, global business environment.
- Leadership and Governance - Formulate the appropriate business policies and strategies within an environment of change to meet the objectives of the organization's stakeholders.
- Problem Solving - Apply the basic theories of leadership, economics, and business statistics to solving business problems and taking advantage of business opportunities
- Strategic Planning - Evaluate the financial position of an enterprise, and plan the use of its financial resources to achieve its objectives.
- Subject Knowledge - Synthesize information from functional areas within an organization, such as operations, finance, accounting, management, and marketing, as they support decision-making processes throughout an organization.
- Technology - Utilize current methodologies, systems and technology in order to plan, execute and implement the strategies needed for effective management.
Students with Disabilities:
Students seeking special accommodations due to a disability must submit an application with supporting documentation, as explained under this subject heading in the General Catalog. Instructors are required to provide such accommodations if they receive written notification from the University.
Writing Across the Curriculum:
Students are expected to demonstrate writing skills in describing, analyzing and evaluating ideas and experiences. Written reports and research papers must follow specific standards regarding citations of an author's work within the text and references at the end of the paper. Students are encouraged to use the services of the University's Writing Center when preparing materials.
The following website provides information on APA, MLA, and other writing and citation styles that may be required for term papers and the like: http://nu.libguides.com/citations
National University Library:
National University Library supports academic rigor and student academic success by providing access to scholarly books and journals both electronically and in hard copy. Print materials may be accessed at the Library in San Diego or through document delivery for online and regional students. Librarians are available to provide training, reference assistance, and mentoring at the San Diego Library and virtually for online or regional students. Please take advantage of Library resources:
Contact the Library:
- (858) 541-7900 (direct line)
- 1-866-NU ACCESS x7900 (toll free)
Use the Library Training Tools (on the Library Homepage) for additional help
- Recorded class presentations
- Tutorials & Guides (APA/MLA, Peer-Review, and more)
Plagiarism is the presentation of someone else's ideas or work as one's own. Students must give credit for any information that is not either the result of original research or common knowledge. If a student borrows ideas or information from another author, he/she must acknowledge the author in the body of the text and on the reference page. Students found plagiarizing are subject to the penalties outlined in the Policies and Procedures section of the University Catalog, which may include a failing grade for the work in question or for the entire course. The following is one of many websites that provide helpful information concerning plagiarism for both students and faculty: http://www.indiana.edu/~wts/pamphlets/plagiarism.shtml
Ethical behavior in the classroom is required of every student. The course will identify ethical policies and practices relevant to course topics.
Students are expected to be competent in using current technology appropriate for this discipline. Such technology may include word processing, spreadsheet, and presentation software. Use of the internet and e-mail may also be required.
Learning to work with and value diversity is essential in every class. Students are expected to exhibit an appreciation for multinational and gender diversity in the classroom.
As a diverse community of learners, students must strive to work together in a setting of civility, tolerance, and respect for each other and for the instructor. Rules of classroom behavior (which apply to online as well as onsite courses) include but are not limited to the following:
- Conflicting opinions among members of a class are to be respected and responded to in a professional manner.
- Side conversations or other distracting behaviors are not to be engaged in during lectures, class discussions or presentations
- There are to be no offensive comments, language, or gestures