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ACCT3314 001 Cost Managerial Syllabus Fall 2018.pdf - ACCT...

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ACCT 3314 001, Cost Managerial Accounting, Fall 2018, Syllabus, Dr. Beu (Eve) Lee Page 1of 7ACCT 3314 001, Cost Managerial Accounting, Fall 2018, CRN: 201910 Department of Accounting and Finance, College of Business Course Syllabus Class Meeting Time and Place: T R 12:30 - 1:45 PM, Science & Technology 269 Class Duration: 08/23/2018-12/15/2018Instructor:Dr. Beu (Eve) Lee, CPA, CFA Office: CAB 427 F Tel: 210-784-2372 E-Mail: [email protected] Student emails will receive a reply within two business days. Course Website: Office Hours: MW 3:30 5:30 PM TR 11:30 AM 12:30 PM and 1:45 PM 2:45 PM or by appointment Catalog Course Description: This course comprises an examination of the determination and allocation of costs to specific accounting entities, such as specific products, specific processes, specific tasks, business divisions, and business departments. Additionally, methods of determining the cost of specific business activities are studied. Methods are studied for using costing, especially activity-based costing (ABC), for the five purposes of management, e.g. planning, organizing, staffing, directing, and controlling. Special attention is given to methods for using accounting information for decision making, such as make or buy, outsourcing, project acceptance, and capital investment. Course Objectives: This course will cover cost accumulation concepts and techniques for Product Costing and Planning and Control, as well as Managerial Decisions. Modern management accountants are not only concerned with how cost data are transformed into cost accounting information but more importantly how to use cost accounting information to aid managerial goals.The course should develop the student's understanding, skill, and analytical ability in management accounting to the level where he or she can function effectively (and efficiently) as a professional management accountant in industry, public accounting, management consulting, government, or personal business management. Prerequisites: ACCT 3301/3302. Students who do not meet the pre-requisites must contact the instructor immediately. Student Learning Outcomes:After successful completion of this course, students will be able to: 1.Define and discuss cost behaviors 2.Be able to identify cost allocation 3.Be able to compute break even and target profit analysis 4.Identify direct material, direct labor, and overhead costs 5.Distinguish between job order and process costing 6.Calculate allocated overhead

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Managerial Accounting, 1968, 1973, 1970, 1965, 1978
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Accounting
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