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BA 213 - Managerial Accounting
This page contains information common to how all sections will be taught. For information that is specific to your specific section, click on the name of your instructor below.
CATALOG
DESCRIPTION
Accounting information from the perspective of management users with an emphasis on data accumulation for product costing, planning, and performance evaluation and control. PREREQ: BA 211 and sophomore standing. (4 credits)
CLASS SCHEDULE: See individual instructor’s pages.
REQUIRED TEXT: Introduction to Managerial Accounting, 3rd Edition, McGraw-Hill Irwin
LEARNING OUTCOMES
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1 |
Each student shall be able to prepare a cash budget
and supporting budgets and schedules. |
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2 |
Each student shall be able to distinguish between
variable costs and fixed costs, and conduct cost-volume-profit analysis. |
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3 |
Each student shall be able to prepare and interpret
flexible budgets |
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4 |
Each student shall be able to apply commonly-used techniques
for evaluating managerial performance. |
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5 |
Each student shall be able to apply commonly-used
techniques for evaluating capital budgeting decisions. |
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6 |
Each student shall be able to apply commonly-used techniques
for evaluating operation decisions. |
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7 |
Each student shall be able to identify sunk costs,
opportunity costs, and relevant costs, and use these concepts appropriately
in a variety of short-run, intermediate-run, and long-run decision contexts. |
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8 |
Each student shall be able to distinguish between
financial accounting and managerial accounting, and synthesize managerial
accounting concepts and techniques with concepts from economics, finance, and
financial accounting. |
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9 |
Each student shall understand how to resolve ethical
conflicts in an appropriate way |
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10 |
Each student shall be able to apply basic knowledge
regarding accounting methodologies related to cost flows and cost allocation
including how methodologies affect the decision usefulness of information. |
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11 |
Each student shall be able to explain how transfer
pricing can be used to manage the country in which profit is recognized. |
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12 |
Each student shall be able to identify economic, environmental,
and social measures of performance. |
DEPARTMENTAL POLICIES REGARDING EXAMS
· CALCULATORS: No programmable calculators, cell phones, head phones or computers may be used during exams. Only departmental approved calculators will be allowed. Currently, only simple 4 function calculators and financial calculators such as the TI BA series are approved for exam use. The bookstore sells simple 4 function calculators for about $4.
· NO NOTES will be allowed on exams.
· NO MAKE UP OR EARLY FINAL EXAMS will be allowed. An exam session will be scheduled following the