...UNDERGRADUATE CURRICULA AND FACULTY 2007 – 2011 Proposed 2009 – 2013 2 Requirements for the BBA degree: Foundation Courses 40-41 Credits Core Courses 45 Credits Departmental Requirement 24 Credits Minor 15 Credits Total variable requirement for Graduation 124-125 Credits Foundation Courses Communication Skills ENG 101 ENG 102 ENG 105* ENG 106 ENG 202 Listening and Speaking Skills English Reading Skills Business English Advanced English Skills Introduction to English Literature 40-41 Credits 9 3 3 3 3 3 * Prerequisite ENG 101 & 102 Note: students not exempted from ENG 101 and ENG 102 will have to take ENG 101, ENG 102 and ENG 105. Note: students exempted from ENG 101 and ENG 102 will have to take ENG 105, ENG 106, ENG 202 Computer Skills CIS 101* CSC 101** Fundamentals of Computer System Introduction to Computer Science 3 3 3 * For students without basic knowledge of computer **For students with basic knowledge of computer & mandatory for students with Major in subjects offered from the SECS Numeracy MAT 100* MAT 210* Basic University Mathematics 1 Basic University Mathematics 2 6 3 3 3 *MAT 100 and MAT 210 mandatory for SLAS majors(English, Media & Communication, Anthropology) other than Sociology MAT 101* MAT 211* MAT 102* MAT 212* Intermediate University Mathematics II Probability and Statistics Introduction to Linear Algebra & Calculus Probability & Statistics for Sc. & Engr. 3 3 3 3 **MAT 101and MAT 211 mandatory for...
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...Leventhal School of Accounting BUAD 305: ABRIDGED CORE CONCEPTS OF ACCOUNTING INFORMATION Course Syllabus for Fall Semester 2011 |Sec. |Time |Location | |14766R |8:00-9:50 AM TTH |HOH 303 | |14772R |12:00-1:50 PM TTH |HOH 421 | |14774R |2:00-3:50 PM TTH |HOH 421 | Professor: Chrislynn Freed, CPA* Course website: http://blackboard.usc.edu/ Office: School of Accounting Building, Room 115 Office Phone: 213-740-4867 (also voicemail number) Email Address: cfreed@marshall.usc.edu My Office Hours: Tuesday & Thursday: 7:15-7:45AM; 10:00-11:00 AM; and 4:00-5:00 PM; or by appointment (also please feel free to send me an email at any time. I will respond as quickly as I can.) IA Office Hours: Mondays: 1:00-3:00PM; Wednesdays: 4:15-6:15PM Emergencies: Call (213) 740-4321 (for personal emergency) or (213) 740-9233 or tune to KUSC Radio at 91.5 on your FM dial USC Information: (213) 740-2311 Emergency Info: Call (213) 740-9233 or listen to KUSC Radio at 91.5 on your FM dial * regulated by the state of Florida I. COURSE DESCRIPTION, GOAL AND LEARNING OBJECTIVES; COURSE FORMAT This course is not a traditional financial-managerial accounting course. Instead, this course will take a new approach to accounting education. The emphasis...
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... | COST ACCOUNTING AREA: CONTROL IMBA NUMBER OF SESSIONS: 20 PROFESSOR: SALVADOR CARMONA □ Ph.D (Accounting). Universidad de Sevilla. □ Last version, November 2006 COURSE DESCRIPTION A cost accounting system collects and classifies costs and assigns them to cost objects. The goal of a cost accounting system is to measure the cost of designing, developing, producing (or purchasing), selling, distributing, and servicing particular products or services. Cost allocation is at the heart of most accounting systems. Cost behavior -how the activities of an organization affect its costs- is also fundamental to cost accounting systems. The data provided by a cost accounting system is used for various purposes, which include product costing, planning and control, and decision making. This course mainly focuses on the first of these objectives -products costing. COURSE GOALS Students, as future managers, will utilize, at a minimum, the output of cost systems, which are the primary internal information systems in a firm. Students taking this course will gain an understanding of cost accounting systems, which includes a familiarization with: The goals of cost accounting systems; the fundamental features and design of cost accounting systems; and the various uses of the data provided by cost accounting decisions. A sound understanding of these issues is necessary to interpret cost accounting system outputs; to transform them from...
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...| Carmelia Bell | Portfolio | | Bachelors of Science in AccountingDeVry UniversityJune 2013 | | | | | Table of Contents * Personal Mission Statement * Elevator Speech * Education * DeVry Plan of Study * DeVry Course Description and Academic History * Resume * Reference List * Career Path Section Mission Statement My mission is to continue to drive for excellence throughout my life. I will ensure that I graduate from school with my Bachelors of Science in Accounting degree from DeVry University. My mission is to also enroll in Keller’s Graduate school to get my master in Business and Management. My goal is to work for a successful company in a management position to demonstrate my skills and help the company to drive for outstanding results. I am committed to becoming a successful manager in a retail store or corporate level. I am willing to go above and beyond to reach that goal. I am a driven, compassionate, and hardworking individual. My goal is to one day get marry and have a family. I will be loving and proactive in building and maintaining my relationships with my employees, family and friends, so that I may be considered a successful wife, mother, daughter, sister, aunt, friend, co-worker, and manager. Elevated Speech Hi my name is Carmelia Bell. I am a senior at DeVry. I’m graduating June 30 of this year. I have 4 years of an assistant manager experience. I’m currently working as a team lead at...
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...Colin Drury, Management and Cost Accounting Boston Creamery Boston Creamery Professor John Shank, The Amos Tuck School of Business Administration Dartmouth College This case is reprinted from Cases in Cost Management, Shank, J. K. 1996, South Western Publishing Company. The case was prepared by Professor John Shank from an earlier version he wrote at Harvard Business School with the assistance of William J. Rauwerdink, Research Assistant. This case deals with the design and use of formal "profit planning and control" systems. It was originally set in an ice cream company in 1973, a few years before the advent of "designer ice cream". Frank Roberts, Vice-president for Sales and Marketing of the Ice Cream Division of Boston Creamery, was pleased when he saw the final earnings statement for the division for 2000 (see Exhibit 1). He knew that it had been a good year for ice cream, but he hadn't expected the results to be quite this good. Only the year before the company had installed a new financial planning and control system. This was the first year that figures comparing budgeted and actual results were available. Jim Peterson, president of the division, had asked Frank to make a short presentation at the next management meeting commenting on the major reasons for the favorable operating income variance of $71,700. Peterson asked him to draft his presentation in the next few days so that the two of them could go over it before the meeting. Peterson said he...
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... 125/19/20135/19/20135/19/2013 fraud busters In today’s world, it is knows by everyone that different developments were taken place in the last periods. Our globalized world in a state of continuous technological change and innovations has been challenged by new generation criminology risk factors. From business, government, regulatory authorities, and the courts evidence indicates that a higher level of expertise is necessary to analyze current financial transactions and events. Forensic accounting is a specialized area of an accounting practice that describes engagements which results from actual or anticipated disputes or litigations. Forensic accounting has been defined as accounting analyzers that can uncover possible fraud that is suitable for presentation in court. A Forensic accountant needs accounting, law, finance, investigative and research skills to identify and prevent fraud. Forensic accountant uses her/his knowledge of accounting, law, and criminology to uncover fraud, as well as gather any evidence and present it to the court....
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...Journal of Forensic & Investigative Accounting Vol. 4, Issue 2, 2012 The Obvious Fraud: A Short, Problem-Based Case Study to Highlight Inappropriate Fraud Examination Techniques David O’Bryan Jeffrey J. Quirin* INTRODUCTION Assume you are an internal auditor for a large, multinational, manufacturing organization with a division in Mexico. One of your responsibilities is to investigate allegations made on the company’s fraud hotline. When you arrive at work one morning you learn an anonymous tip was left on the hotline that alleges fraud involving the division manager. “Pat’s significant other is a fraudulent vendor,” was the anonymous tip left on your company’s fraud hotline. Pat is a division manager at your company. “Wow. I can’t believe this guy is so blatant,” you’re thinking as you review some accounts payable invoices while following up on this anonymous tip. The invoice that caught your attention is shown in Table 1. A quick search of the AP file reveals a total of three invoices like the one in Table 1, all for identical amounts but on different dates. The division manager, Pat, has the authority to approve payment of invoices for less than $10,000. It is obvious to you that the manager has a created a shell company. You happen to know that Pat’s significant other is named Kim, hence the name Kimco Marketing. There is no documentation to support these transactions other than the invoices, all of which are purportedly for marketing services. * The authors are, respectively...
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...Asian Journal of Finance & Accounting ISSN 1946-052X 2012, Vol. 4, No. 1 The Impact of Accounting Information System in Planning, Controlling and Decision-Making Processes in Jodhpur Hotels Dr. Omar A.A. Jawabreh Tourism and Hotels Sciences Department, Al Balqa Applied University, Jordan, Aqaba E-mail: www.ojawabreh2000@yahoo.com Ali Mahmoud Abdallah Alrabei Research scholar, Dept of Accounting, J.N.V.U E-mail: alialrabei@yahoo.com Received: February 23, 2012 doi:10.5296/ajfa.v4i1.1435 Accepted: March 25, 2012 Published: June 1, 2012 URL: http://dx.doi.org/10.5296/ajfa.v4i1.1435 Abstract The study aims to identify the reality of accounting information systems in four and five-star hotels in terms of planning, controlling and decision making. The descriptive analytical method has been used through data collection by means of a questionnaire distributed to various hotel accountants. After the statistical analysis of the questionnaire, appeared several key findings most important of which are that hotels in Jodhpur didn't use the methods of accounting information system in planning, control and decision making processes. The study finding respectively that all grouped items have a mean of (1.77, and 0.00), (1.85 and 0.00), (1.98 and 0.00) level of significance (p-value), which means that these hypothesizes is rejected. Because there is no relationship between accounting information system and planning, controlling, and decision-making in four and five star Jodhpur...
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...SQUARE TEXTILES LIMITED Definition of related terms: Cost accounting: Cost accounting involves recording of cost accumulation of cost analyzing of cost and control of cost. Material Control: The term Material Control means recognition of function of an organization relating to the procurement, storage and wages of material in such a way as to maintain and even flow of production without excessive investment in material struck. Material can be classified into two categories: 1. Direct material 2. Indirect material Elements of cost: 1) Material 2) Labor 3) Overhead Control of labor: Cost accountant can decide compiling wages cost prove himself useful by presenting information on matters such as cost of equipment and training, Labor turnover, idle time, over time, shift work labor efficiency, wastage and spoilage due to labor fault and various other analysis related to labor, Control of labor cost is important financial area where the cost accountant can make very useful contribution effective labor cost control may be exercised through: 1) Proper production planning 2) Development of labor time and wages standard and labor budget. 3) Performance report of labor 4) Installation of suitable wage structure and incentive payment and one of the tasks is to co-ordinate these activities and properly advise the executive management to achieve control. Labor can be classified into two categories: 1. Direct labor 2. Indirect labor ...
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...Total No. of Questions : 4] [Total No. of Printed Pages : 2 [3874]-101 B. B. M. (I.B.) ( Semester - I ) Examination - 2010 INDIAN BUSINESS ENVIRONMENT (New 2008 Pattern) Time : 3 Hours] Instructions : (1) All questions are compulsory. (2) Figures to the right indicate full marks. [Max. Marks : 80 Q.1) Answer in 20 words each : (Any Ten) (1) (2) (3) (4) (5) (6) (7) (8) (9) Define Environment. Parallel Economy Causes of Regional Imbalance Economic Environment Two Examples of Topography affecting Business Infrastructure Conservation of Resources Sustainable Development Water Resource Management [20] (10) List down any two effects of Global Warming on India. (11) Mention any two examples about effect of Technology on Business Environment. (12) Kyoto Protocol (13) Noise Pollution [3874]-101 1 P.T.O. Q.2) Answer in 50 words each : (Any Two) (a) (b) (c) (d) Explain concept of Indian Business Environment. Explain in brief about Green House Effect. Describe effects of River Pollution. Mention causes of Regional Imbalance. [10] Q.3) Answer the following in 150 words each : (Any Two) (a) (b) (c) (d) Describe Impact of Climate on Business Environment. Discuss Causes of Poverty. Explain Role of Tradition in Setting of Business Development. Give brief account on types of Resources. [20] Q.4) Answer the following in 300 words each : (Any Two) (a) (b) (c) (d) Examine in detail need of Environmental Studies for Business. Explain Principles of Conservation of Resources for Sustainable...
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...THE APPLICATION OF INNOVATIVE MANAGEMENT ACCOUNTING PRINCIPLES FOR ENHANCING PROFITABILITY AND COMPETITIVENESS: AN EXPLORATORY STUDY OF JAMAICAN MANUFACTURERS Phillip C. James University of Technology, Jamaica College of Business and Management School of Business Administration ABSTRACT This study represents the first in management accounting research in Jamaica which seeks to determine the extent to which innovative management accounting principles (IMAPs) are applied in the manufacturing sector. The aim is to determine if manufacturers in Jamaica are using IMAPs to improve export competitiveness and enhance profitability .The study also seek to determine the factors that prevent manufacturers from adopting these management accounting principles. Five manufacturing organizations were examined using an exploratory case study approach. Results indicate that companies adopting IMAPs have more reliable information for decision making, higher levels of profitability and competitiveness when compared with non- adopting companies. Key Words: Innovative Management Accounting Principles, Profitability, Competitiveness 1. INTRODUCTION The manufacturing environment of the twenty-first century has changed considerably when compared with what existed decades ago. Arising from this development and with the increase in global competition, the need for accurate cost information has become an imperative. Manufacturers worldwide have suddenly realized that the continued...
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...Handbook of Management Accounting Research Volume 3 Edited by CHRISTOPHER S. CHAPMAN Imperial College London, UK ANTHONY G. HOPWOOD University of Oxford, UK MICHAEL D. SHIELDS Michigan State University, USA AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively visit the Science and Technology Books website at www.elsevierdirect.com/rights for further information Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for...
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...addresses the limitations of ABC in the service sectors and offers strategies for dealing with these drawbacks. Finally, the researcher outlines the managerial implications of implementing ABC in the service sector. Keywords: Activity-based costing, Service sector, Managerial decision making, Cost measurement 1. Introduction The concept of activity-based costing (ABC) was introduced in the US, initially in the manufacturing sector during 1970s and 1980s. Robert Cooper and Robert Kaplan brought the ABC concept to light and published the body of knowledge in the Harvard Business Review in 1988. Cooper and Kaplan defined ABC method as an approach to solve the problems of traditional cost management systems; that is, the conventional cost accounting systems are often unable to...
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...Influence of National Culture and Other Forces on Management Control Practices of Bangladesh. Abstract This study attempts to examine the influence of national culture and other forces on management control practices of Bangladesh by applying Schneider and Barsoux 2003 culture/ control profiles and some other alternative theories. A triangulation of research methods are followed for this purpose. Evidence from telephone interviews, researcher’s personal experience and other empirical works are used to validate the ingredients of Schneider and Barsoux control profiles for Asian region and different alternative theories on management control practices of Bangladesh. Empirical works from other scholars also suggest that several forces like institutional pressure, ecopolitical conditions and history etc. are more influential than culture in directing the course of management control practices in Bangladesh. The major limitation of this study is its usage of limited data sets. The findings will be useful in understanding different forces that are shaping management control practices in a transitional economy, Bangladesh. 1 1.0 Introduction Previous researches (Hofstede 1991; Schneider and Barsoux, 2003) confirm that management control is practiced differently in different parts of the world and the development of national management practices is a function of its environmental factors. Although it is hoped that globalization, technological development and improved methods...
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...EMPIRICAL INVESTIGATION OF THE EVOLUTION OF MANAGEMENT ACCOUNTING PRACTICES by Magdy Abdel-Kader University of Essex and Robert Luther University of Bristol WP No. 04/06 October 2004 Address for correspondence: Magdy Abdel-Kader Department of Accounting, Finance and Management University of Essex Colchester Essex CO4 3SQ UK E-mail: mabdel@essex.ac.uk 1 An Empirical Investigation of the Evolution of Management Accounting Practices Magdy Abdel-Kadera and Robert Lutherb a: Department of Accounting, Finance and Management, University of Essex, Wivenhoe Park, Colchester, CO4 3SQ (Correspondence address) b: Bristol Business School, U.W.E., Bristol, BS16 1QY The authors are grateful for the constructive comments of participants at the EIASM conference on New Directions in Management Accounting: Innovations in Practice and Research, December 2002, Brussels. Financial support from the Chartered Institute of Management Accountants is acknowledged with gratitude. 2 An Empirical Investigation of the Evolution of Management Accounting Practices Abstract This paper investigates and reports on the status of management accounting practices in UK industry. The analysis operationalises the IFAC statement on Management Accounting Concepts and its description of the evolution of management accounting. The results, based on responses from 123 practising management accountants, suggest that the management accounting employed in many UK industrial companies is not particularly...
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