Syllabus_Fall09

Syllabus_Fall09 - SANFRANCISCOSTATEUNIVERSITY...

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SAN FRANCISCO STATE UNIVERSITY College of Business Fall 2009 ACCOUNTING 101 – Managerial Accounting Instructor: Mark Landis, Ph.D. Office Hours: T Th:  3:30 – 5:30 P.M. Telephone: I do not respond to voicemails.  Please email me instead. Email: landism@sfsu.edu Course Objective To explore the uses of accounting in planning and controlling business operations, analyzing  costs, budgeting, and product costing.  A special emphasis will be placed on the use of  information for decision making. Determinants of Success Welcome to managerial accounting!  I believe that managerial accounting is perhaps the most  interesting and accessible branch of accounting.  Managerial accounting originated because  companies that had grown during the Industrial Revolution needed information that was more  relevant to the companies’ operations than the information that was reported on a set of financial  statements.  Because this information was provided to internal managers for decision making,  managerial accounting evolved based on logical mathematical analyses rather than a set of  regulatory-based accounting standards such as GAAP or IFRS (which are intended to 
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Syllabus_Fall09 - SANFRANCISCOSTATEUNIVERSITY...

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