Effective Term: 200830 ACT 2300 - Managerial Accounting

NOVA SOUTHEASTERN UNIVERSITY
H. Wayne Huizenga School
of Business and Entrepreneurship
Undergraduate Programs

ACT 2300 - Managerial Accounting


I. COURSE DESCRIPTION
Integrates the accounting process with the planning, coordinating, and control functions of the business organization. Topics include strategic planning, tactical and operational decision making, budgeting, responsibility accounting, and performance measurement. Prerequiste: ACT 2200 or equivalent.

II. PREREQUISITES
( ACCT 2200 OR ACT 2200 )

III. LEARNING OUTCOMES
1)        Describe the strategic planning process and explain all aspects of confrontation theory, including the balanced scorecard and value chain analysis.
2)        Explain how costs can be used to make decisions, using sensitivity analysis, cost-volume-profit analysis, and relevant costing.
3)        Understand the budgeting function and its behavioral impact on the organization.
4)        Identify different types of performance measurement tools and the responsibility accounting process.
5)        Explain the main features of activity based costing and management.




IV. COURSE MATERIAL
  1. Required Materials

    1. Textbooks
    2. Managerial Accounting for Managers - 1.Edition - 2008
      Noreen, Brewer, & Garrison
      McGraw-Hill
      ISBN: 9780073526973


    APA Manual
    The APA Manual 5th Edition is a recommended textbook for all courses.
    Effective August 1st 2009, the 6th edition of the APA Manual is recommended for all courses.

    NSU Bookstore
    Textbooks and Case Studies may be purchased from the NSU Bookstore (located in the University Park Plaza) by calling 1-800-509-2665 or online at http://www.nsubooks.bkstore.com.


The NSU libraries comprise the Alvin Sherman Library, Research, and Information Technology Center, East Campus Branch Library, Health Professions Division Library, Law Library and Technology Center, North Miami Beach Branch Library, University School Library Media Centers, and the William S. Richardson Ocean Science Library. Students are strongly encouraged to visit one of the physical locations and/or take advantage of the vast electronic library available for research. For more information, please visit http://www.nova.edu/library.

Please note that all required and recommended materials should be referenced in APA style.