Instructor: Anna M. Addonisio, CPA, MBA
Email: aaddonis@binghamton.edu
Phone: 777-4941
Office: Library North Room 2430
Office Hours: by appointment
Text: Financial and Managerial Accounting, by Needles, Powers, & Crosson, 9e edition, Houghton Mifflin Co. (required)
Cases: Harvard Business School Cases (required)
Wall Street Journal (recommended)
Financial Calculator: Texas Instruments BAII Plus is required
Course Objective:
This course integrates financial accounting and managerial accounting. The objective is to provide students with an understanding of accounting information from the managers’ perspective and develop students’ ability and analytical skills necessary to use accounting information to make decisions in the business world. The first part of this course introduces financial accounting with the emphasis on financial statement preparation by accountants, selection of reporting strategies by managers, and interpretations by users of corporate financial reports. The second part of this course introduces managerial accounting, which is primarily concerned with data gathering and presentation for purpose of internal management evaluation and decision-making. The objective is to understand the determination of cost structure and develop techniques for evaluating alternative courses of action and decision-making and planning skills.
Student Learning Objectives: 1. Basic Comprehension and Application: • MBA/M.S. Accounting students will demonstrate comprehension of basic financial and managerial accounting terminology and concepts. 2. Understanding the Financial Statements and the Use of Information Technology •
