Scribd
Upload
77 views

OSU Mba Program

The document outlines the course details for an MBA Financial and Managerial Accounting course. The 2 credit hour course will be taught by Dr. Keno T. and covers 6 chapters on accounting principles, financial statements, analysis, management accounting, budgets, and decision making. Students will learn to understand accounting principles, apply management controls, prepare financial reports, use financial reports, and explain the role of management accounting. Assessment will include assignments, presentations, a term paper, and a final exam.

Uploaded by

Gemechis ta
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
77 views

OSU Mba Program

The document outlines the course details for an MBA Financial and Managerial Accounting course. The 2 credit hour course will be taught by Dr. Keno T. and covers 6 chapters on accounting principles, financial statements, analysis, management accounting, budgets, and decision making. Students will learn to understand accounting principles, apply management controls, prepare financial reports, use financial reports, and explain the role of management accounting. Assessment will include assignments, presentations, a term paper, and a final exam.

Uploaded by

Gemechis ta
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 2

OSU

MBA PROGRAM

Course Out line:


Course Title: Financial and Managerial Accounting
Course Code: MBA 641
Credit Hours: 2 Hr
Course Instructor: Dr. Keno T.(PhD)
Email id: [email protected]
Course Description
The course 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 objectives
Up on successfully completing the course, students will be able to:
 Understand different accounting principles
 Apply management control system
 Prepare financial reports
 Use financial reports
 Explain the role of management accounting
COURSE OUTLINE
Chapter One: Accounting: Information for Decision-Making
1.1 The historical development of accounting
1.2 Accounting As an Information System
1.3 Business Goals, Activities, and Performance Measures
1.4 Financial and management Accounting
1.5 Basic Functions of An Accounting System
1.6 Accounting Vs. Bookkeeping
1.7 Decision-Makers: The Users of Accounting Information
1.8 Types of Business Organizations
1.9 The Corporate form of Business
1.10 Accounting Measurement
1.11 Financial Position and the Accounting Equation
1.12 Communications through Financial Statements
1.13 Objectives of Financial Reporting
1.14 Objectives of Managerial Reporting
1.15 Generally Accepted Accounting Principles (GAAP)
1.10. The Accounting Cycle – Capturing Economic Events
1.10.1. The Role of Accounting Records
1.10.2. The use of Accounts
1.10.3. The Ledger
1.10.4. Debit and Credit Entries
1.10.5. Double Entry Accounting
Chapter Two: Basic Financial Statements
2.1 Introduction to Financial Statements
2.2 Statement of Financial Position
2.3 The Concept of Business Entity
2.4 Analyzing Business Transactions
2.5 Income Statement
2.6 Statement of Cash Flows
2.7 Balance Sheet
Chapter Three: Financial Statement Analysis
3.1 Purposes of analysis

Page 1 of 2
3.2 Tools of Analysis
3.3 Trend Analysis
3.4 Ratios
3.5 Uses and Limitations of Financial Ratios
3.6 Measures of Profitability: Return on Assets (ROA) and Return on Equity (ROE)
Chapter Four: Management Accounting – A business Partner
4.1. Management Accounting: Basic Framework
4.2. Comparing Financial Accounting and Management Accounting
4.3. Accounting for manufacturing Operations
4.4. Direct Material, Direct Labor, and Manufacturing Overhead
4.5. Product Costs Vs. period Costs
4.6. Inventories of a Manufacturing Business
4.7. Overhead Application Rates
4.8. Determining the Cost of Finished Goods Manufactured
Chapter Five: Operating Budgets
5.1 The Fundamentals of Budgets
5.2 Budgets and the Budget Cycle
5.3 Reason for Budgeting
5.4 Benefits of Budgeting
5.5 Strategy, Planning, and Budgets
5.6 Time Coverage of Budgets
5.7 The Master Budget
5.8 The Cash Budget
5.9 kaizen Budgeting
5.10 Activity-Based Budgeting
Chapter Six: Relevant Costs and Alternative Choice Decisions
6.1 The Accountants Role in Special Decisions
6.2 Relevant Costs
6.3 Alternative choice Decisions
6.4 The Cost indifference Point
6.5 Using Relevant Costs
6.5.1 Special Order Decisions
6.5.2 Product Mix Decisions
6.5.3 Make or Buy Decisions
6.5.4 Joint-Product Decisions
MODE OF TEACHING-LEARNING PROCESES
A combination of Lecture, Individual & or group Assignment /projects, Class presentation and discussion by
students, and Case analysis methods will be employed.
Assessment Scheme
Article Review, Case studies and Presentations (Individual/Groups) 25%
Project Works (Term Paper) (Individual/Groups) 25%
Final Exam 50%
Total 100%
Text book
 Anthony A. Atkinson. [et al.]. Management Accounting: Information for Decision-Making and
Strategy Execution, 6th Edition, Pearson Education, Inc., Upper Saddle River, New Jersey, 2012.
References
 Paul M. Collier , Accounting for Managers : Interpreting Accounting Information for Decision
Making, 2009, John Wiley and sons
 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” 9 th Edition , Mc Graw Hill inc, USA
 Keown M.P.S. “Financial Management principles and applications “10th Edition Prentice Hall.

Page 2 of 2

You might also like