Cost Acct HW Schedule

Cost Acct HW Schedule - ACCT 5100- Managerial Accounting...

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1 ACCT 5100- Managerial Accounting Spring 2011 Course Outline Instructor Dr. Santhosh Ramalingegowda TA Greg Yakrus Office 220 Brooks Hall Office 220 Brooks Hall Phone 706-542-3612 E-mail smr@uga.edu E-mail yakrusg@uga.edu Office Hours Mon: 4.00pm - 5.15 p.m. Wed: 10.15am - 11.30 a.m. and by appointment This class will use eLC as our main form of communication. You are responsible for checking the eLC website regularly as we will use it for announcements, assignments, grade status, etc. Please do not email me via eLC as I will not check that e-mail. You may email me at smr@uga.edu (please state “ ACCT 51 00” in the subject line). COURSE DESCRIPTION The design of accounting systems to serve the internal needs of management with an emphasis on underlying theory. Product costing, including activity-based costing; budgeting and other planning applications, information for decision making, planning and control application for decentralized organizations. COURSE PREREQUISITES For ACCT 5100 participants, course prerequisites include ACCT 2102 or ACCT 2102H. Knowledge from ACCT 5000 will also be beneficial. ACCT 5100/7100 assumes that you understand basic financial accounting covered in the introductory financial accounting courses. Class participants must understand the financial statements, debits and credits, business terms, and other fundamental financial accounting concepts, such as revenue and expense recognition. For ACCT 7100, the prerequisite is ACCT 6000 or ACCT 6015. COURSE OBJECTIVES Substantive Knowledge After completing this course, you will be able to: 1) Prepare and interpret management accounting information for both operational and strategic decision making. a) We will start by learning how to determine the costs and profitability of different products, services, and customers. Specifically, you will learn to determine the cost of completing a service or production job, including how to allocate indirect costs to various jobs or client engagements. You will learn how to use that cost information along with other cost and revenue data to prepare cost-volume profit analyses, including breakeven points. b) You will also learn to make informed strategic and operational business decisions based on the management accounting information you have prepared. For example,
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2 you will learn to identify relevant revenues and costs for special short-term decisions, such as accepting or rejecting one-time only special orders. c) We will end with a segment on using cost information to plan business operations. For example, you will learn to evaluate the performance of different responsibility centers and their managers, using techniques such as variance analysis. 2)
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Cost Acct HW Schedule - ACCT 5100- Managerial Accounting...

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