...MANAGERIAL ACCOUNTING COURSE DESCRIPTION Managerial accounting involves the use of economic and financial information to plan and control many of the activities of the business entity and to support the management decision-making process. The main objective of this course is to explore the relevant issues of cost accounting. Hence, this course examines the acquisition, analysis, and reporting of accounting information from the perspective of effective management decision making, with special emphasis on the planning and control responsibilities of practicing managers. It also familiarizes the student with an electronic spreadsheet package found in today’s business world. TOPICS Topics to be covered in this course: • • • • • • • • • • • • • Managerial Accounting—Definition and Perspective Cost Terms, Concepts, and Classifications Job-Order Costing Process Costing Cost Behavior Analysis Cost-Volume-Profit Relationships Profit Planning and Budgeting Standard Costs and Variance Reporting Flexible Budgets Segment Reporting and Profitability Relevant Costs for Decision Making Statement of Cash Flows Financial Statement Analysis STUDENT—1 ACCOUNTING II: MANAGERIAL ACCOUNTING This syllabus has been developed by the faculty of the College of Business and Management at Cardinal Stritch University. © 2014 Cardinal Stritch University Syllabus Control Number: 061614 STUDENT—2 ACCOUNTING II: MANAGERIAL ACCOUNTING INTRODUCTION SYLLABUS FORMAT This syllabus was developed by a College...
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...Chapter I Introduction Being in college is the most difficult phase of education. College students have to finish a specific number of units in order to graduate. These units are based from the subjects of the student’s chosen program. A college student does not only have academics to deal with. There are lots of other aspects in life such as co- and extra-curricular activities, social life, family gatherings and personal interests and hobbies. A college student: may be an officer or a member of one or many organizations; may have many engagements outside school like events, workshops, lessons, parties, gatherings and other involvements or can have preoccupations being alone. A college student also has errands and minor tasks to do and he or she may also experience problems along the way or experience sudden turn of events and eventually, time is unexpectedly consumed and it is up to the student how he or she will handle his or her duties, responsibilities and keep up with maintaining his or her academic performance. Going through college requires maximum effort and time for it will reflect in their academic performance. Therefore, they should always be in the middle of managing their time and being conscientious in doing their tasks. Performing Arts or Theatre Arts students always have rehearsals for upcoming performances. Their major subjects usually include basic acting, advanced acting, movement, choreography, drama, directing, scriptwriting, improvisation, music, voice...
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...Chapter 1 Introduction Education is “an act of taking someone out of ignorance by means of teaching”, as defined by the World Book Encyclopedia. It is considered as social institution. It includes not only the effects of schooling, but also the more pervasive effects of child rearing practices gained from family training, social exposure and other means of media that a learner experienced and accumulated as part of his maturity. It is one of the purposes of education to prepare the youth for their future places in the society and prepare them to combat the real world. Schooling is only part of education. It is the place where a person gains proper training that his family cannot provide. Thus, in a school setting, education will not be considered a full one if there is no teacher. To teach is to make an assumption about what and how the students learn. Here in the Philippines, teachers are important factor in molding the society because of their tasks in guiding the learners out in the world of ignorance. Being a teacher demands basic competencies necessary in carrying out effectively his noble mission of promoting progressive human development and study social amelioration which involves hardwork, limitless dedication, and all around knowledge and skills. As part of the education curriculum, student teaching is one of the most important elements in the training of prospective teachers. According to Lugos (1985), student teaching is “designed to...
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...Young Thomas Bachelor of Business Administration Sam Houston State University 1986 Master of Science, Hotel Administration University of Nevada, Las Vegas 2007 A dissertation submitted in partial fulfillment of the requirements for the Doctor of Philosophy in Hospitality Administration William F. Harrah College of Hotel Administration Graduate College University of Nevada, Las Vegas August 2010 Copyright by Lisa Young Thomas 2010 All Rights Reserved THE GRADUATE COLLEGE We recommend the dissertation prepared under our supervision by Lisa Young Thomas entitled Evaluating Point-of-Sale Buying Decisions: Understanding Why Consumers Purchase Timeshares be accepted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Hospitality Administration Robert H. Woods, Committee Chair Carl Branlich, Committee Member Mehmet Erdem, Committee...
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...SECTION 1 Career/ Manpower Planning and Recruitment Among the highlights are: advice on effective new employee induction programmes; a comparison of general management and technical roles, skills and career paths; a look at succession planning at AT&T; a report on recruitment and development of international managers; and an examination of age discrimination in recruitment. Personnel Review, Vol. 22 No. 5 1993, pp. 5-14. ©MCBUniversity Press, 0048-3486 Employment effects of changing multinational strategies in Europe J. Hamill in European Management Journal (UK), Sep 92 (10/3): p. 334 (7 pages) Presents a broad overview of changing multinational enterprise strategies in Europe in recent years—such as the shift from multiple-domestic to globally/regionally co-ordinated production/logistics systems; the wave of cross-border mergers, acquisitions and strategic alliances; the rapid increase in foreign direct investment, mainly by Japanese companies and by emerging MNEs in sectors such as IT and electronics; and transnational strategies involving dispersion of product/market responsibilities to regional centres of excellence—and their associated positive and negative employment effects. WF18 Manpower Planning and Recruitment 7 Focus from the start (new employee induction) J. P. McCarthy in HRMagazine (USA), Sep 92 (37/9): p. 77 (4 pages) Based on the experience of Metropolitan Property and Casualty Insurance, which recently reviewed its strategy for introducing new...
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...Leadership Development Seminars and ECQ-based Readings The success or failure of any endeavor depends on leadership. Now, more than ever before, we need leaders in our organizations and in our world. Great leaders create and communicate a vision and move people into action to achieve it. They ignite our passion and inspire us to do our best. Government leaders in the 21st century are experiencing change at a more rapid pace than previous generations. Rapid advances in technology have expanded the quantity of work we are capable of accomplishing, and also where it’s accomplished. We have a more highly educated workforce, yet face diminishing resources with an increased demand for productivity, and the essential services we provide to the American public. To be successful at navigating these challenges leaders must develop the essential skills to motivate their employees, effectively communicate with others, fine-tune critical thinking skills, and build and leverage partnerships. Future leaders must also be visionary; i.e., possess the ability to identify trends and the courage to be innovative. Being technically adept in your field will no longer be enough. In response to these demands on senior executives, the U.S. Office of Personnel Management identified five Executive Core Qualifications (ECQs) that all aspiring government leaders and executives must possess. These ECQs and Fundamental Competencies were developed by OPM after extensive research on the attributes...
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...Leadership Development Seminars and ECQ-based Readings The success or failure of any endeavor depends on leadership. Now, more than ever before, we need leaders in our organizations and in our world. Great leaders create and communicate a vision and move people into action to achieve it. They ignite our passion and inspire us to do our best. Government leaders in the 21st century are experiencing change at a more rapid pace than previous generations. Rapid advances in technology have expanded the quantity of work we are capable of accomplishing, and also where it’s accomplished. We have a more highly educated workforce, yet face diminishing resources with an increased demand for productivity, and the essential services we provide to the American public. To be successful at navigating these challenges leaders must develop the essential skills to motivate their employees, effectively communicate with others, fine-tune critical thinking skills, and build and leverage partnerships. Future leaders must also be visionary; i.e., possess the ability to identify trends and the courage to be innovative. Being technically adept in your field will no longer be enough. In response to these demands on senior executives, the U.S. Office of Personnel Management identified five Executive Core Qualifications (ECQs) that all aspiring government leaders and executives must possess. These ECQs and Fundamental Competencies were developed by OPM after extensive research on the attributes...
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...director, Don Martin, according to my desire that they be from four very different people and of average quality for those admitted. In other words, these essays will show you exactly what you are competing against. They are of perfectly acceptable quality, but they should not discourage you. If you follow the lessons of this book you should be able to surpass each of these efforts. The second set of three applicants—Melissa, Doreen, and Carol—is taken from Columbia University’s files. Columbia’s admissions director, Linda Meehan, was asked to supply several applications, again from people of widely differing backgrounds, but this time of superior quality. I think that this group’s applications are of a somewhat higher average standard than the Chicago applications, true to my request, but I do not think that any of them should prove daunting to readers of this book. The remaining applicants feature a high proportion of candidates whom Education U.S.A. helped apply. This is not true for all of them, but what is true is that all of their applications are of a high standard....
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...Library and Information Center Management Recent Titles in Library and Information Science Text Series Library and Information Center Management, Sixth Edition Robert D. Stueart and Barbara B. Moran United States Government Information: Policies and Sources Peter Hernon, Harold C. Relyea, Robert E. Dugan, and Joan F. Cheverie Library Information Systems: From Library Automation to Distributed Information Access Solutions Thomas R. Kochtanek and Joseph R. Matthews The Complete Guide to Acquisitions Management Frances C. Wilkinson and Linda K. Lewis Organization of Information, Second Edition Arlene G. Taylor The School Library Media Manager, Third Edition Blanche Woolls Basic Research Methods for Librarians Ronald R. Powell and Lynn Silipigni Connoway Library of Congress Subject Headings: Principles and Application, Fourth Edition Lois Mai Chan Developing Library and Information Center Collections, Fifth Edition G. Edward Evans and Margaret Zarnosky Saponaro Metadata and Its Impact on Libraries Sheila S. Intner, Susan S. Lazinger, and Jean Weihs Organizing Audiovisual and Electronic Resources for Access: A Cataloging Guide, Second Edition Ingrid Hsieh-Yee Introduction to Cataloging and Classification, Tenth Edition Arlene G. Taylor LIbRaRy and InfoRMaTIon CenTeR ManageMenT Seventh Edition Robert D. Stueart and Barbara B. Moran Library and Information Science Text Series Library of Congress Cataloging-in-Publication Data Stueart, Robert D. Library and information...
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...Beyond Feelings A Guide to Critical Thinking NINTH EDITION Vincent Ryan Ruggiero Professor Emeritus of Humanities State University of New York, Delhi BEYOND FEELINGS: A GUIDE TO CRITICAL THINKING, NINTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2009, 2007 and 2004. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOC/DOC 1 0 9 8 7 6 5 4 3 2 1 ISBN: MHID: 978-0-07-803818-1 0-07-803818-9 Vice President & Editor-in-Chief: Michael Ryan Vice President EDP/Central Publishing Services: Kimberly Meriwether David Editorial Director: Beth Mejia Senior Managing Editor: Meghan Campbell Executive Marketing Manager: Pamela S. Cooper Senior Project Manager: Joyce Watters Buyer: Nicole Baumgartner Design Coordinator: Margarite Reynolds Media Project Manager: Sridevi Palani Compositor: Glyph International Typeface: 10/13 Palatino Printer: R...
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...chapter one Sociology: Perspective, Theory, and Method What sets human beings apart from all other forms of life? Why is sociology an important tool for your future? How should you respond to people whose way of life differs from your own? ISBN: 0-536-12116-8 Societ y: The Basics, Eighth Ed itio n by Jo hn J. Ma cio nis. Published b y Prentice -Hall. Co pyright © 2006 by Pear son Edu cation, In c. ISBN: 0-536-12116-8 L The sociological perspective shows us patterns of behavior common within a society. Here, a member of Brazil’s Pataxo tribe offers a traditional greeting to a visitor. Societ y: The Basics, Eighth Ed itio n by Jo hn J. Ma cio nis. Published b y Prentice -Hall. Co pyright © 2006 by Pear son Edu cation, In c. I f you were to ask 100 people, “Why do couples marry?” it is a safe bet that at least ninety would reply, “People marry because they fall in love.” Indeed, it is hard for us to imagine a happy marriage without love; likewise, when people fall in love, we expect them to think about marriage. But is the decision about whom to marry really so simple and so personal? There is plenty of evidence that if love is the key to marriage, Cupid’s arrow is carefully aimed by the society around us. In short, society has a number of “rules” about whom we should marry. What are they? Right off the bat, society rules out half the population because U.S. laws (despite recent actions in cities such as San Francisco and likely...
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...Y METHODS IN EDUCATIONAL RESEARCH From Theory to Practice Marguerite G. Lodico, Dean T. Spaulding, Katherine H. Voegtle METHODS IN EDUCATIONAL RESEARCH Y METHODS IN EDUCATIONAL RESEARCH From Theory to Practice Marguerite G. Lodico, Dean T. Spaulding, Katherine H. Voegtle Copyright © 2006 by John Wiley & Sons, Inc. All rights reserved. Published by Jossey-Bass A Wiley Imprint 989 Market Street, San Francisco, CA 94103-1741 www.josseybass.com 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, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600, or on the Web at www.copyright.com. Requests to the publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008, or online at http://www.wiley.com/go/permissions. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this...
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...Forecasting. Emerging Trends in HRM Outsourcing and its HR Dimensions; Human Resource Planning and Downsizing: Voluntary Redundancy and Ways of Downsizing Processing; Importance of Bench Marking; Case Study: Bench Marking VRS Practices and Compensation Management. Job Analysis: Recruitment and Selection Job Analysis: 6 Steps, Job Description vs. Job Specification, Methods of Collecting Job Analysis Information; Role of Recruitment and Selection: Situational Factors in Recruitment, Recruitment Policy, External and Internal Sources of Recruiting and its Merits and Demerits, Selection Process and its Types, Structured Interview Guide. Training and Development Orientation; Training and Development; the Steps in Training Process; Career and Succession Planning: Career Stages, Career Development, Career Management Succession Planning; Case Discussion on Succession Planning. Compensation Introduction: Meaning, Objectives of Compensation; Components of Compensation System; Compensation Management Process; Factors of Determining Pay Rates; Pay Incentives; Employee Benefits and Services; Case Study: Comparing Industry Trends in Pay Rates such as FMCG. Performance Appraisal Introduction; Methods of Performance Appraisal; 360 Degree Feedback;...
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...Instructor’s Manual and Test Bank to accompany A First Look at Communication Theory Sixth Edition Em Griffin Wheaton College prepared by Glen McClish San Diego State University and Emily J. Langan Wheaton College Published by McGrawHill, an imprint of The McGrawHill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright Ó 2006, 2003, 2000, 1997, 1994, 1991 by The McGrawHill Companies, Inc. All rights reserved. The contents, or parts thereof, may be reproduced in print form solely for classroom use with A First Look At Communication Theory provided such reproductions bear copyright notice, but may not be reproduced in any other form or for any other purpose without the prior written consent of The McGrawHill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. PREFACE Rationale We agreed to produce the instructor’s manual for the sixth edition of A First Look at Communication Theory because it’s a first-rate book and because we enjoy talking and writing about pedagogy. Yet when we recall the discussions we’ve had with colleagues about instructor’s manuals over the years, two unnerving comments stick with us: “I don’t find them much help”; and (even worse) “I never look at them.” And, if the truth be told, we were often the people making such points! With these statements in mind, we have done some serious soul-searching about the texts that so many teachers—ourselves...
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...This text was adapted by The Saylor Foundation under a Creative Commons Attribution-NonCommercial-ShareAlike 3.0 License without attribution as requested by the work’s original creator or licensee. Saylor URL: http://www.saylor.org/books Saylor.org 1 Project Management in a Complex World Faster, cheaper, and better has become the mantra of not only profit-making organizations seeking to increase market share and profits but also nonprofits and governmental organizations seeking to increase their value to clients. Organizations are increasingly using projects to meet these goals. Projects are goal directed and time framed, and when managed well, projects deliver on time and within budget. This book is about how to manage projects well. All projects have common characteristics: every project has a scope, budget, and schedule. Projects also differ. Understanding how projects differ and what that difference means to the management of the project is critical to successfully managing a project. Large, complex projects need project management tools, systems, and processes that are very different from the small and less complex project. Within this text, we provide a tool for profiling a project based on the complexity of the project and describe the different project management approaches needed for the difference in project profiles. Project management is complicated. In some ways, this is a good thing because students who learn how to manage projects well...
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