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Queens' University College School of Gradutate Studies Badm 682: Accounting and Finance For Managers Credit Hours: 2 Pre-Requisite: None

This document provides an overview of the BADM 682: Accounting and Finance for Managers course offered at Queens’ University College. The 2-credit course emphasizes interpreting accounting information rather than constructing it, and encourages a critical perspective. The course outline covers topics such as accounting concepts and principles, financial accounting, managerial and cost accounting, and financial statement analysis. Student assessment includes presentations, reports, exams, and class participation. Recommended textbooks and references are also listed.

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49 views

Queens' University College School of Gradutate Studies Badm 682: Accounting and Finance For Managers Credit Hours: 2 Pre-Requisite: None

This document provides an overview of the BADM 682: Accounting and Finance for Managers course offered at Queens’ University College. The 2-credit course emphasizes interpreting accounting information rather than constructing it, and encourages a critical perspective. The course outline covers topics such as accounting concepts and principles, financial accounting, managerial and cost accounting, and financial statement analysis. Student assessment includes presentations, reports, exams, and class participation. Recommended textbooks and references are also listed.

Uploaded by

Agat
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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QUEENS’ UNIVERSITY COLLEGE

SCHOOL OF GRADUTATE STUDIES

BADM 682: ACCOUNTING AND FINANCE FOR MANAGERS


Credit Hours: 2
Pre-requisite: None
Course Description

Accounting for Managers emphasizes the interpretation rather than the construction of accounting
information and encourages a critical, rather than unthinking acceptance of the underlying assumptions
behind accounting. It links theory with practical examples and case studies drawn from real life
business situations across a range of industries.

Course Outline

Objective: To acquaint students with Concepts of A c c o u n t i n g Cost and Management


and financial management accounting and their application in managerial decision making.

Contents:
PART 1: Accounting: Information for Decision Making
An introduction; Meaning of Accounting; Accounting as an Information S system; Importance,
Scope and limitations of financial accounting. Accounting Concepts and Principles; Accounting
Equation, Capital and Revenue items; Accounting Standards, and International Financial
Reporting Standards (IFRS).
PART II : INTRODUCTION TO Financial Accounting
transaction Analysis and Accounting Process: transaction analysis, Recording of
Transactions in Primary Books ; General Journals; Posting to Ledger Accounts, Preparation
of Trial Balance; adustinsments and adjusting entries Preparation of Financial Statements
including Corporate Entities ( complete accounting cycle ).Framework for the Preparation and
Presentation of Financial Statements. Reporting profitability: the Income Statement. Reporting
financial position: the Balance Sheet. Accruals accounting. Depreciation. . Reporting cash flow: the
Cash Flow Statement. Interpreting Financial Reports and Alternative Perspectives: Annual Reports.
Operating and Financial Reviews
Part III-Managerial & COST Accounting
Objectives and importance of Cost Accounting; Cost concepts; Classification of Cost
including Cost for Managerial Decision making; Elements of Cost; Cost Centre; Cost Unit;
Cost Allocation, Cost Apportionment and Ascertainment; Cost Sheet; schedule of cost of goods
manufactured , A brief Introduction of Methods of Costing (Theory Only); Cost Control and Cost
Reduction. Marginal Cost Statement/Equation; P/V ratio; Break Even Point (BEP), Break
Even Chart; Margin of Safety; Decisions relating to Key Factor, cvp and constraint resources
high- low method , Make or Buy, Deletion or Addition to Product/Services, Sell or Process
Further, etc.

Part IV-Financial Management


Financial Statement Analysis: Analyzing Financial Statements through Ratios: Liquidity
analysis ratios; Profitability analysis ratios; Capital Structure; Activity analysis ratios; Coverage
ratios, limitations of Ratio Analysis.

MODE OF TEACHING-LEARNING PROCESES

A combination of the following major methods of delivery will be used for each course of the MBA
programm:

 Lecture (for practically) all courses


 Individual & or group Assignment /projects / term papers,
 Class presentation and discussion by students.
 Case analysis depending on the nature of the course.

ASSESSMENT SCHEME

1 Presentations (group and individual ) 20%


2 Reports 10%
3 Mid examination 25%
4 Final examination 40%
5 Class participation 5%
Total 100%
Text books

 Paul M. Collier , Accounting for Managers : Interpreting Accounting Information for Decision
Making, 2009, John Wiley and sons
References

John Glynn, Bill Wilkinson, Michael P. Murphy, Anne Abraham , Accounting for Managers , 2008 ,
Thomson learning

 Eric Noreen, Peter Brewer, Ray Garrison, Managerial Accounting for Managers, 1st Edition,
MCGRAW-HILL, 2008
 Van Home, “ Fundamentals of Financial Management” 9th Edition , Mc Graw Hill inc, USA
 Keown M.P.S. “Financial Management principles and applications “10th Edition Prentice Hall.
 Lal, Jawahar, Financial Accounting, S. Chand & Company, New Delhi.
 Lal, Jawahar, "Advanced Management Accounting, Text and Cases, S. Chand & Company,
New Delh
 Horngren, Charles T., Introduction to Management Accounting, Prentice Hall of
IndiaPrivate Ltd., New Delhi.

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