Syllabus_for_BUS_209_C - American University in Bulgaria...

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COURSE SYLLUBUS SPRING SEMESTER 2009 INTRODUCTORY ACCOUNTING II, BUS 209C, Mon., Thur. 10:45 am – 12 noon, MB 4B I. INSTRUCTOR : Zlatinka Gougoumanova, M.A., M.S. Office: MB 242 Ext.: 413 [email protected] Office hours: Tuesdays and Wednesdays 10:30 am to 12 noon or by appointment II. COURSE MANUAL : PRINCIPLES OF ACCOUNTING BY NEEDLES, POWERS, AND CROSSON, 2005. III. COURSE OBJECTIVES AT THE END OF THIS COURSE, STUDENTS SHOULD BE ABLE TO: Describe and discuss financial performance evaluation by internal and external users, Apply horizontal analysis, vertical analysis, and ratio analysis to financial statements, Apply ratio analysis to financial statements in a comprehensive evaluation of a company’s financial performance, Distinguish between direct costs and indirect costs, Define cost allocation and explain how cost objects, cost pools, and cost drivers are used to assign overhead costs, Use the traditional method and activity based costing to assign manufacturing overhead costs, and calculate product unit cost, Apply cost concepts to a service organization, Explain cost flow in a job order costing system, prepare a job order cost card and compute product unit cost, Explain the role of activity Based Systems and discuss its relationship to the supply chain and value chain. Define the Just In Time operating system and identify the elements
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This note was uploaded on 02/07/2011 for the course BUS 209 taught by Professor Z.gougoumanova during the Spring '11 term at American University in Bulgaria.

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Syllabus_for_BUS_209_C - American University in Bulgaria...

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