FIN 5405 Syllabus

FIN 5405 Syllabus - Semester: Course Numbers: Spring 2009...

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1 Semester: Spring 2009 (Last Updated: July 28, 2009) Course Numbers: ACG 6305 (10828) (Tuesday-Thursday, 3:05-4:20 p.m.) ACG 6305 (12159) (Tuesday-Thursday, 6:00-7:15 p.m.) Classrooms: Section 10828: 42/1111 Section 12159: 42/1111 Course Title: Management Accounting Catalog Description And Prerequisite: Prerequisite: FIN 5405 or equivalent with “C” or better. A study of the basic cost flows through an organization; the accounting systems that are used to capture the cost data and the managerial uses of the cost data in routine and non-routine decision- making situations. This course may not be used to satisfy CPA requirements in Florida and should not be taken by MBA students who were undergraduate accounting majors. Course Objectives: ACG 6305 is a course designed to acquaint students with the uses of accounting information as part of the overall management decision-making process within an organization. This is accomplished through an examination of: (1) how management accounting is incorporated into the overall planning and control cycle, and (2) the way accounting information is considered in special management decisions. Theoretical management accounting concepts are presented in the textbook reading assignments and journal articles. Practical applications of management accounting are emphasized in the assigned homework, computer work, group case analysis, individual case analysis, and journal articles. Instructor: Dr. John B. MacArthur, Kathryn and Richard Kip Professor of Accounting and Cost Management Office: Building 42, Room 3240 Office Hours: TR 9:45-10:15 a.m., 1:50-2:50 p.m., and 4:45-5:45 p.m. Other times by appointment. Contact info: Tel: 620-1689 (including voice-mail); fax: 620-3861; jmacarth@unf.edu Coggin Learning Objectives: The Coggin College has identified seven learning objectives for the MBA degree program. Of those seven, the following three receive high or moderate coverage in this course: Coggin College of Business MBA students will acquire knowledge in the major functional areas of business and understand the interrelationships among them, and will demonstrate a capacity to apply this knowledge and understanding in new and unfamiliar circumstances. [High coverage] Coggin College of Business MBA students will demonstrate the ability to think critically and innovatively to identify problems, and propose alternatives to these problems and implement solutions, including in unforeseen and unpredictable situations. [High coverage] Coggin College of Business MBA students will identify and reconcile ethical issues in decision- making. [Moderate coverage]
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2 Required Text: Managerial Accounting , 12 th Edition, Garrison, Noreen, and Brewer, McGraw-Hill Irwin, 2008. Optional Text:
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FIN 5405 Syllabus - Semester: Course Numbers: Spring 2009...

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