...Instructor Information Name: John E. Simms, Ph.D. E-mail: jacks@uh.edu Ph.: 713-775-3023 Office hours are MW 4-6pm, and by appointment in 360MH. Course Description - An examination of cost accounting principles and practices such as job order costs, process costs and standard cost controls as well as specific managerial problem areas such as budgeting pricing policies and inventory control. In addition to the acquisition of the common body of knowledge and discipline-specific mastery, we address three goals: * Critical Thinking – the ability to identify a problem, ascertain what information is relevant, and arrive at conclusions based on the evidence. * Decision Making – The identification and evaluation of different alternatives. * Ethics – the role of ethics in managerial accounting (using the Institute of Management Accountants’ Standards of Ethical Practice) Course Learning Objectives: Managerial accounting has three foci: * The role of the managerial accountant; * The product costing function; and * Cost management, decision making, and performance evaluation. The first two are the subject of the first section of the course. The role of the managerial accountant includes not only functions and positions within an organization, but also ethical standards and obligations. The product costing function is primarily quantitative. The third focus is the subject of the second and third sections of the course. The study of cost...
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...ADM 335 ACCOUNTING II: 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...
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...School of Business MANAGERIAL ACCOUNTING Course Syllabus Professor Yun Zhang Phone: 202-994-7532 Suite 601-C Funger Hall Email: yunzhang@gwu.edu 2201 G Street NW Washington DC 20052 Course Introduction Managerial accounting is concerned with the use of accounting data by managers to plan and control (evaluate) personnel and operations of the firm. The focus is on planning, decision-making, and control by the organization and on the accounting systems that managers have to assist them in their decisions about resource allocation and performance evaluation. The course is intended as an introduction for individuals who will make business decisions, evaluate business units, and evaluate others (or be evaluated) through the use of accounting systems. The course will be loosely divided into two topics: cost management systems and managerial control systems. Each topic is briefly described below. Cost Management Systems: The objective of the cost management system is to provide information about the costs of the goods and services sold by the firm. While financial accounting requires that product cost information be accumulated in particular ways for external reporting, the focus in the course will be on cost systems that aid managerial decision-making. We will start...
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...ACCOUNTING 5130 SPRING 2016 (8 WEEK) SYLLABUS AND COURSE OUTLINE INSTRUCTOR: Peggy Jimenez, PhD, CPA OFFICE: BLB 329L EMAIL: Peggy.Jimenez@unt.edu (do not email me via Blackboard). I generally respond to student e-mails within 24 hours Monday-Friday. PHONE: 940-369-3093 OFFICE HOURS: Mondays 10:30am-12:00PM and by appointment. During these times I will be in my office and you are welcome to stop by with questions or concerns. If it is more convenient, I can also discuss via e-mail, online chat, or telephone during these times; please arrange alternative meetings in advance. If you would like to meet but cannot make it to office hours please e-mail me to arrange an appointment. REQUIRED MATERIALS: Managerial Accounting by Hilton. 10th Edition. Published by McGraw Hill. McGraw-Hill Connect Accounting (Hereafter Connect; needed to complete homework, quizzes, and midterm exams; purchased online at Connect site or obtained with purchase of a new textbook) You can purchase a textbook in the UNT bookstore, rent a textbook, purchase a used book through some other source, or purchase an eText or loose leaf version of the book on the Connect website Here is the Connect accounting site for our course: http://connect.mheducation.com/class/p-jimenez-acct5130_spring2016 COURSE PREREQUISITE: ACCT 5020, ECON 5000, DSCI 5010. MATH 1190 or MATH 1400 or MATH 1710. This course cannot be taken for credit by students seeking a BS or MS in accounting. CATALOG DESCRIPTION: Designed...
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...2010 MANAGEMENT ACCOUNTING This course introduces you to a select set of topics on managerial decision-making and control, including basic cost concepts, inventory process systems, budgeting, performance measures, segments and transfer pricing. We will examine the current practices of these elements of managerial control in decentralized business organizations and conceptual issues related to designing effective managerial decision-making and control systems. The general aim of this course is to help you develop a basic but solid understanding of how management systems function, and to help you to develop a conceptual framework for critically analyzing managerial control systems. Students are expected to recognize and uphold standards of intellectual and academic integrity. The University Policy on Academic Honesty is explained in detail in the student handbook On Campus and is available online at www.gsu.edu/oncampus. The course syllabus and class schedule provides a general plan for the course; deviations may be necessary. Attendance – Each student is expected to attend all scheduled class meetings for the entire duration of the class. Most students will find MBA 8115 to be very demanding. Poor attendance will almost certainly result in poor course performance. Exams – There will be three exams, each covering specified chapters. Exams may contain any content contained in the reading assignments, homework, and material covered in class. Exams will be closed book...
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...Tavonna Triplett Career Paper Accounting The different types of accounting careers are Public, Government, National, Management, Financial, Tax, and. Fiduciary Accounting. Public accounting is the most varied type and includes bookkeeping, account management and financial analysis for individuals, private businesses, public firms, government or NGOs, which are either based nationally are internationally. A public accounting business can have one or more accountants and both certified and non-certified accountants can provide public accounting services to their clients. Government Accounting specific to government agencies and ensures all revenues and expenditure are in accordance to law. The conventional accounting methods of double entry system in ledgers and journals are used here. Government accounting is differentiated from other types of accounting in respect of providing service that is not profit based but service based. Government accountants are employed by the federal government, either as a part of the IRS or any other budget or asset management division. National Income Accounting is mainly for the government and is responsible for providing the general public the data with reference to the gross national product about all market-related information, such as the value of the country's goods and services provided and its purchasing power. National income accounting gives an idea about the state of economy of a country and how and where money is being generated...
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...ILLINOIS STATE UNIVERSITY College of Business Department of Accounting ACC 132 –Managerial Accounting Spring 2014 Section 3, Mon/Wed 2:00 - 3:15 pm, SFHB 357 INSTRUCTOR INFORMATION Instructor: Liesel Mitchell, CPA, CMA Office: COB 314 Phone: 438-7588 E-mail: lmitch2@ilstu.edu Office Hours: Mon/Wed 1:00 – 2:00 pm and 3:15-4:15 pm, Other hours by appointment (I am in class M/W from 9:30 am-12:15 pm and off campus on T/Th until 2:30 pm) Graduate Assistant: Sam Koury, skoury@ilstu.edu Tutoring: Accounting Department tutoring, SFHB 127, times TBA Julia N. Visor Academic Center: • Provides free weekly tutoring sessions (must sign up). Also provides assistance with a variety of other skills. • (309) 438-7100; www.ucollege.ilstu.edu/tutoring/ • Location: Vrooman 012 (between Manchester and Hewett dorms) COURSE INFORMATION Course Number, Title and Credit: Accounting 132, Managerial Accounting – 3 hrs credit Objective: This course is designed to introduce students to managerial accounting information, tools, and techniques available to assist them in managing a business as well as the preparation and analysis of cost accounting information. You will be able to understand, record, and analyze the operations of a firm under various conditions of cost application; understand the creation of various budgets and cash flow analysis of a business...
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...COURSE AND SUBJECT GUIDE POSTGRADUATE MANAGEMENT PROGRAMS 2010 The information contained in this Course and Subject Guide: • • is current only at the date it is published and Melbourne Business School is under no obligation to update the information or correct any inaccuracy which may become apparent at a later date; and is not intended to provide or make recommendation on which you should rely. Melbourne Business School reserves the right to change course content, lecturers, course time, examination procedures and other course details. To the extent permitted by law, Melbourne Business School specifically excludes any liability for any error or inaccuracy in, or omissions from, the information in this Guide and any loss or damage which you or any person may suffer. Last updated: 12 March 2010 1 2 MELBOURNE BUSINESS SCHOOL 2010 ACADEMIC CALENDAR ___________________________________________________________________ TERM 1 Thursday Monday Tuesday 14 January 18 January 26 January Orientation Evening – Weekend Mode and Standard Part Time World of Management Weekend Mode and Part Time (until Friday 22 January) Australia Day Academic School Holiday Carlton Campus on Sunday operations Monday Thursday Friday Monday Thursday Friday Friday Thursday Friday Sunday 9 February 18 February 26 February 8 March 18 March 19 March 2 April 15 April 16 April 25 April Commencement Term 1 Teaching (standard 12-week format subjects) Weekend Mode – Module 1a (until...
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...UNIVERSITI KUALA LUMPUR Report ID : PQR029 Page : 1 of 10 Exam Schedule Draft Date : 25-NOV-2015 11:36 AM Semester September 2015 Date 28/12/2015 MON Session 1 Code Tot Student Name Institute EAB11103 MANAGEMENT 44 UniKL BiS EAB41703 BUSINESS RESEARCH 66 UniKL BiS EBB20203 USUL FIQH & QAWAID FIQHIYYAH 120 UniKL BiS EDB20203 CONSUMER BEHAVIOR 107 UniKL BiS EIB20503 09:00 AM BUSINESS RESEARCH METHODS 366 UniKL BiS Total 2 703 59 UniKL BiS FINANCIAL ACCOUNTING AND REPORTING 4 219 UniKL BiS EBB30803 INVESTMENT MANAGEMENT 149 UniKL BiS EIB10703 CREATIVE PROBLEM SOLVING 137 UniKL BiS EIB10903 02:00 PM FINANCE 2 98 UniKL BiS EAB21403 STATISTICS FOR BUSINESS EAB30703 Total 29/12/2015 TUE 3 662 EAB20903 TAXATION 1 254 UniKL BiS EAB41603 GLOBAL ENTREPRENEURSHIP 140 UniKL BiS EBB20103 ISLAMIC LAW OF CONTRACTS 138 UniKL BiS EIB10203 09:00 AM PRINCIPLES OF ECONOMICS 252 UniKL BiS Total 4 02:00 PM 784 EAB31103 AUDIT 2 121 UniKL BiS EBB20303 ISLAMIC BANKING OPERATIONS 190 UniKL BiS ECB20403 E-MARKETING 350 UniKL BiS Total 661 Venue UNIVERSITI KUALA LUMPUR Report ID : PQR029 Page : 2 of 10 Exam Schedule Draft Date : 25-NOV-2015 11:36 AM Semester September 2015 Date 30/12/2015 WED Session ...
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...us at: SUPPORT@ACTIVITYMODE.COM LEG 505 ASSIGNMENT 5 LEG 505 Assignment 5 - Recommendations to Manage Common Compliance Issues A guide to best practices for contract administration•Refer the following resources to complete this assignment: (http://www.acquisition.gov/bestpractices/bestpcont.html) As the Contract Officer, you know it is time to assemble a team to manage compliance of the contract. Create a PowerPoint presentation based on the scenario you created to bring the team you have assembled up-to-date on what has occurred thus far. Prepare a twelve to twenty (12-20) slide PowerPoint presentation with speaker notes in which you: Analyze the importance of roles and responsibilities of contracting officers and administrators. Identify the various options of administrative and judicial processes available and select the appropriate process to resolve the dispute. Analyze the importance of improving methods of creating contract schedules and using a compliance matrix in government contract situations. Present ideas for brainstorming with your team in order to develop a policy that explains the role the Contract Officer should have played in the dealings between the government and the contractor, from the time the contract was awarded through completion of the work. Recommend three (3) best practices (one [1] from each section presented on Contracting Officer’s Technical Representative [COTR], voucher processing, and contract closeout) that will lend...
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...National Taiwan University College of Management Department of Accounting Accounting for Managerial Decisions Spring 2014 Instructor: Liao, Chih-Hsien Class Time: Wednesday 14:20－17:20 Office: Room 912, Building 2, College of Management Phone: (02) 3366-1121 Email: Office Hours: Monday 10:00－12:00, or by appointment Teaching Assistant (TA): COURSE DESCRIPTION This course is designed to provide an overview of basic cost accounting systems and how cost information is applied in an organization’s internal management. Cost accounting systems provide valuable information for managerial planning and control. The first part of this course focuses on how to determine the precise costs an enterprise incurs to make products or deliver services. The second part of this course introduces how managerial accounting helps organizations to evaluate product/customer profitability, improve cost management and create more value. Managers rely on accurate cost information to make a variety of decisions, including product pricing, budgeting, sales mix, inventory management, and employee performance evaluation. The class focuses primarily on lectures, supplemented by case discussions designed to stimulate students’ critical thinking and analytical skills. COURSE OBJECTIVES 1) Demonstrate an understanding of important characteristics and elements of various cost systems. 2) Develop the ability to use cost information to make business decisions and solve management...
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...The Difference Between Managerial Accounting and Financial Accounting ACC 560 Term Paper In this term paper the author will discuss Managerial Accounting and the components of Managerial Accounting. The author will also compare the different components of financial accounting compared to managerial accounting. According to McGraw Hill, Managerial Accounting is concerned with providing information to managers, people inside an organization who direct and control its operations.” (Garrison & Noreen) Financial Accounting according to McGraw Hill “is concerned with providing information to stockholders, creditors and others who are outside an organization.” (Garrison & Noreen) In managerial accounting a wide variety of reports are prepared. Reports in managerial accounting focus on how well managers and businesses have performed. Most of these reports provide timely, frequent updates on information regarding when orders are received, sales, order backlog, and utilization. Also, according to McGraw Hill, “financial accounting is oriented toward providing a limited set of specific annual and quarterly financial statements in accordance to the Generally Accepted Accounting Principles (GAAP).” (Garrison & Noreen) Managerial Accounting does not have too followed the Generally Accepted Accounting Principles (GAAP). For this reason, managers set aside their own rules concerning the content and form of internal reports. The only...
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...Introduction to Managerial Accounting The course meets in Pellegrino Hall, Room 114, from 10:30 to 11:20 A.M. each Monday, Wednesday, and Friday . The first class meeting is on January 23, 2012. Credit hours: 3. Instructor: Jui-Chin Chang, Ph.D., CMA, CFM, Assistant Professor Office Hours: WHTC- 218B (956) 326-2501 Monday 11:30AM-12: 30 PM& 1:30 – 3:00 PM Wednesday 11:30AM-12: 30 PM &1:30 – 3:00 PM Friday 11:30AM-12: 30 PM E-mail: E-Learning (Angel): www.tamiu.edu/elearning/?id=2 Required Text: Introduction to Managerial Accounting (6th Ed) with Connect (Loose Leaf), P. Brewer, R. Garrison, & E. Noreen, McGraw-Hill/ ISBN: 9780078005305. Recommended: Wall Street Journal and BusinessWeek Prerequisite: ACC2301 with a grade “C” or better Course Description: This course will demonstrate the flexibility of the use of managerial accounting information to supply managers and other internal stakeholders for business decision-making. Upon completion of this course, students should possess a basic working knowledge and understanding of the accounting information systems used to provide information to internal stakeholders. The course gives students opportunities to prepare and analyze business transactions, prepare budgets, journal entries and financial statements. Course Goals: This course provides students with both an opportunity to learn accounting rules and to...
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...In 1972, the first CMA exam and accreditation was administered to accounting professionals (CMA Handbook, 2012). Forty years later, the program has developed into an internationally recognized program. Individuals who wish to distinguish themselves from thousands of other accountants have the opportunity for a board of regents to review their credentials and pass a two-part examination, which will provide certification. The areas of expertise include: financial planning, analysis, control, and decision support (CMA Handbook, 2012). This paper will cover the basic requirements of following the CMA designation and benefits it will bring. The first step that must be taken by a candidate is becoming a member of the Institute of Management Accountants. Becoming a member requires paying dues and upholding the ethical/professional stance of the organization. To fulfill the educational requirements of a CMA, an individual must receive a bachelor’s degree, in any major, from an accredited university or college. A complete listing of pre-approved schools is found at http://univ.cc/world.php (CMA Handbook, 2012). Just because a school is not on the list, does not mean a person cannot meet this particular criterion. He or she will need to submit the school and a notarized official transcript for evaluation. An entrance fee into the program is required of everyone. However, this payment provides much more than just a lighter wallet. Not only does this provide CMA exam support documents for...
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...CPA certification is state issued and not issued by the federal government. With that being said, the state in which you reside will determine the steps you will need to take to become a CPA and also specify what if any additional or different requirements my state New York has. Generally, there are three requirements for a CPA licensing, the three E’s: 1. Education 2. Exam 3. Experience New York also require you to have good moral character and be 21 years of age. 1. Education According the Aicpa.org website most states require 150 semester hours of schooling, which usually means you have at least a bachelor’s degree. Out of those 150 semester hours each state also requires a certain amount of accounting hours to be completed. This requirement has one exception in certain states- a number of years of verifiable experience in public accounting can be used in lieu of this education requirement. NYS requires a bachelors degree or higher and specifies certain classes that your degree of study must include. As part of your 150 semester hours, 33 semester hours in accounting is needed, along...
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