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Topics: Management accounting, Grade, Cash flow Pages: 7 (1895 words) Published: September 19, 2013
Community College of Philadelphia
Business Administration Department

Managerial Accounting – ACCT 102 (On-Line)

The Early summer session for ACCT 101-900, CRN 50415, begins May 13, 2013, and the Late summer session for ACCT 101-901, CRN 50995, begins July 8, 2013.

Instructor: Alan E. Davis, CPA
Office: B2-24C (Note: during the summer sessions, I am on campus infrequently) Office Hours: Contact me by telephone or e-mail, and if I’m not immediately available, I will reply to you as soon as possible. Phone: 215-751-8711

E-mail: adavis@ccp.edu
Web Page: http://faculty.ccp.edu/faculty/adavis/

Course Description: Emphasis is placed on the evaluation of financial statements and development of decision-making techniques. Specialized topics include: statements of cash flows, analysis of financial statements, time-value of money, capital budgeting, cost-volume analysis, and an introduction to cost accounting.

Course Prerequisite: ACCT 101 with a C or better.

Student Learning Outcomes: Upon completion of this course, the student will be able to: * Discuss the different cost accumulation systems found in a manufacturing environment. * Accumulate and report product costs in both job order and processing costing systems, applying overhead using traditional plant wide application rates and activity based costing. * Isolate the fixed and variable components of a mixed cost, prepare an income statement in both traditional and contribution format. * Explained the difference, and apply absorption costing and variable costing, to prepare an income statement in the contribution format. * Discuss, and perform, cost-volume- profit analysis.

* Discuss, and perform, variance analysis.
* Apply variance analysis.
* Apply various analytic tools to perform capital budgeting decisions making. * Measure and classify cash flows to prepare a statement of cash flows using the indirect approach in the statement and direct approach to operating activities as a supporting schedule. * Discuss the 3 principle ratio groups and apply key ratios to evaluate an organization.

Course Organization: This course is divided into 3 broad sections, each section consisting of several related topics. Within each section are multiple modules or sessions. Each of the 12 modules is analogous to a topical presentation in a ‘live’ class environment generally covering one chapter in the text. Within each module (or session) are * Readings, in the form of text based and on-line overview/supplementary materials will be required for each module.

* Homework problems will be assigned for each module. Answers will be provided within each module's assignment page for those exercises and problems assigned that do not have to be submitted for grading. Practice assignments - not graded, have been setup in WileyPlus for each module, or session, to reinforce what you have read. Each module/session will also have an assignment that is to be completed for inclusion in your course grade using WileyPlus, the on-line learning and assessment tool used with the course.

Within each section of the course, the student will be expected to participate in one or two gradable discussions of material covered in the section, and will be tested on the material covered in the section. Your participation in the gradable discussions must occur by the announced time and date to be eligible to receive the points for the gradable discussion. Exams must be taken within the allotted testing period. Make-up exams – defined as before or after the scheduled testing period, will not be given regardless of the reason.

Graded homework done in WileyPlus, gradable discussions, and examinations, will count toward the your final grade for this course.

Required Text: Managerial Accounting - ACCT 102 with WileyPlus. ISBN: 9781118431610. (consisting of selected chapters from Financial and...
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