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Topics: Net present value, Cash flow, Cost accounting Pages: 10 (1102 words) Published: October 1, 2013
EL CAMINO COLLEGE
BUSINESS 1B - MANAGERIAL ACCOUNTING
COURSE SYLLABUS
COURSE SECTION NUMBER 3066
Instructor:
Contact:

Ana Milosevic, MS Accountancy, CPA
310-660-3593 ex. 3784
amilosevic@elcamino.edu
NOTE : The best way to contact me is during office hours, otherwise - via email or in class. I also make myself available to students after class or by appointment.

Course Meeting:
Office Hours:

Tuesday & Thursday - 6:00 - 8:30pm in MBA 110
Monday - 10:15-10:45 & 5-6:00pm; Tuesday - 5:30-6pm; Wednesday - 10:15-10:45 & 1:30-2:30pm; Thursday - 5:30-6pm in MBA 350.
Last day to add - 9/6/13; Last day to drop with a "W"- 11/15/13; Last day to drop without notation (and be eligible for refund) - 9/6/13

NOTE:

Course Materials:
* Text Book - Financial & Managerial Accounting, the Basis for Business Decisions, 16th edition; Williams, Haka, Bettner, & Carcello; ISBN 978-0-07-811104-4

* Calculator (No graphing calculators; basic calculator only ) Course Objectives:
Objectives 1. Differentiate between financial and managerial accounting 2. Prepare basic corporate financial statements and accounting notes such as Income Statements, Balance Sheets, Statements of Stockholders'' Equity and Statements of Cash Flow 3. Interpret and evaluate basic corporate financial statements, notes and information as presented in public annual reports.

4. Analyze problems pertaining to cost variances and standards used by management in controlling costs in manufacturing environments
5. Solve problems pertaining to the three basic types of manufacturing costs, product costs versus period costs, manufacturing cost flows, direct versus indirect costs, and overhead application rates. 6. Evaluate and solve problems pertaining to cost accounting, job order cost accounting systems, process accounting systems, and the meaning of equivalent full unites of production. 7. Examine problems related to accounting factors and relationships required in cost-volume-profit analysis. 8. Assess problems pertaining to incremental analysis and decision making by using established managerial accounting analysis

9. Analyze and solve problems pertaining to corporate budgeting and required supporting schedules. 10. Evaluate and solve problems pertaining to corporate segment performance by using established managerial accounting analysis

11. Evaluate and solve problems pertaining to capital investment proposals using payback period, return on investment, discounted cash flows, and net present value
12. Collaborate in a group environment to analyze ethical implication of managerial accounting decisions.

Student Learning Outcomes:
1. Student will demonstrate competency in preparing the Statement of Cash Flow for a business entity. 2. Student will be able to analyze and solve problems pertaining to various costing systems, operational budgeting, and capital budgeting.

Other Important Course Information:
Attendance:
Poor class attendance typically leads to an unsatisfactory grade in this course. Attendance includes arriving on time, being prepared for class, and being respectful. Attendance is taken daily and will contribute to the final grade (please see Grading section below ). It is understood that students may encounter emergency situations or have prior important engagements and therefor need to be excused from class. Please see me in advance to discuss such absences. (NOTE : Excessive absences or tardiness may result in larger grade impact than noted below.)

Academic Dishonesty/ Cheating:
Cheating and/ or dishonestly by any means will not be tolerated. Cheating and/ or dishonestly will result in an automatic "F/ no credit" on that particular assignment. In addition, the student will be removed from class for the day of the incident and one additional class day. Please see ECC catalog for further details.

Cell phones/ Electronic Devices:
All forms of electronic devices (excluding calculator designated for this class) will not be...
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