Master Syllabus: MBAI 66911

TROYUNIVERSITY
MASTERSYLLABUS
SORRELLCOLLEGE OF BUSINESS

MBAI 6691
Financial and Managerial Accounting for the International Executive

Prerequisites

Graduate standing,acceptance into the MBAI program and all undergraduate business pre-requisite courses or equivalent completed.

Description

A study of sources and classifications of accounting data, classification and behavior of revenues and costs, use of accounting data for profit planning and cost control, and use of accounting data for special analysis.

Objectives

On completion of the course, the student should be able to:

  1. Describe the contents and components of the balance sheet, income statement, and statement of cash flows and the relationships among these statements;
  2. Understand how business transactions affect financial accounting statements;
  3. Understand the basic operating characteristics and cost terms used by business organizations; identify and classify cost behaviors; understand the basic concepts associated with cost measurement; and understand how cost behavior and measurement are used in decision making in organizations;
  4. Understand the nature of the management control process and the use of accounting information in that process;
  5. Understand how accounting information is used in strategic planning, budgeting, and evaluation;
  6. Analyze and interpret accounting information for use in making planning and control decisions within organizations;
  7. Apply problem solving, critical thinking, and communication skills that are necessary for communicating accounting information;
  8. Use financial and managerial accounting information by identifying accounting problem requirements, identifying relevant information needed for problem solving, and adapting knowledge to problem situations;
  9. Critically analyze and discuss (oral and written) the book selected for the reading initiative for the current year.

Purpose

To introduce the concepts of managerial accounting, explain the relationship between financial and managerial accounting, and introduce the use of accounting information for decision-making in organizations.

Approved Texts

Anthony, R. N., Hawkins, D.F., & Merchant, K.A. (current edition).Accounting: Text and cases.McGraw-Hill.

Supplemental Materials

Book for the common reading initiative

Troy University Faculty Handbook(2010): Section 3.9.2.8 [extract] — essential elements of the syllabus (somewhat modified for space):

  1. Course title
  2. Course number + section
  3. Term
  4. Instructor
  5. Prerequisites
  6. Office hours
  7. Class days, times
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  1. Classroom location
  2. Office location + e-mail address
  3. Office telephone
  4. Course description, objectives
  5. Text(s)
  6. Other materials
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  1. Grading methods, criterion weights, make-up policy, mid-term grade reports
  2. Procedure, course requirements
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  1. General supports (computer works, writing center)
  2. Daily assignments, holidays, add/drop & open dates, dead day, final exam
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  1. ADA statement
  2. Electronic device statement
  3. Additional services, statements
  4. Absence policy
  5. Incomplete-work policy
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  1. Cheating policy
  2. Specialization requirements (certification, licensure, teacher competencies)