Students will learn to reconsider accounting information for managerial decision making, and will then take this information and transform it into financial guidelines for deciding among capital ventures, product and service offerings, funding options, and budgets. Prerequisite: ACTP 5001 or equivalent, FINP 5008, and QNT 5040.

( GMPF 5001 OR ACTP 5001 OR ACCT 2200 OR ACT 2200 )
AND ( GMPF 5008 OR FINP 5008 OR FINC 3010 OR FIN 3010 )
AND ( GMP 5040 OR QNT 5040 )

Upon completion of this course, students should be able to:

a.        Compare and contrast the roles of financial and managerial accounting in different types of organizations and understand how managers use financial statements as an aid in decision making.

b.        Understand how the organization's strategic planning cycle promotes the use of management accounting tools and drives the need for different types of management information.

c.        Exhibit a knowledge of the behavioral and ethical issues faced by decision makers and the necessity to effectively communicate management accounting information to the appropriate users.

d.        Define, classify, and recognize the different types of costs and cost behavior patterns necessary to make both short and long term decisions.

e.        Explain the budgetary cycle within the organization, including the identification of different types of budgets, performance analysis, and the behavioral impact of budgets.

f.        Understand the tools of management control systems and how they are applied to the performance measurement function of the organization.

1. Required Materials


1. Textbooks

Management Accounting - 5.Edition - 2007
Atkinson, Kaplan, Matsmura
Pearson
ISBN: 0137134231


CAP SIM: Simulation Package (DAY students only)


Notes: DAY STUDENTS ONLY. Simulation package to be distributed in class. Cost per student is $40.


APA Manual
Effective October 1^st 2009, the 6th edition of the APA Manual is required 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.



2. Recommended Materials

The Prentice hall PHLIP/CW's (Prentice Hall Learning on the Internet Partnership/Companion Websites) contain a wealth of information to assist students using a Prentice Hall book, at no charge.

Students will find: Current Events, Internet Exercises, On-line Study Guides (with automatic computer grading), "Ask the Tutor" (managed by Professor teaching with that specific course), Study and Career Tips.

Online Course Resources

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.