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Syllabus - Managerial Accounting
Syllabus - Managerial Accounting
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Domine uma nova habilidade e compartilhe essa novidade com o mundo todo. Saiba como especialização Improving Business
Finances and Operations (/specializations/businessoperations).
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Syllabus
Course Description
While financial accounting is aimed at providing information to external parties (e.g., investors & creditors), the focus of managerial accounting is providing key
information to internal parties (e.g., managers, employees, etc.) to facilitate and guide/influence business decisions.
The course will help you understand what managerial accounting is and why it is important to organizations of all types. First, this course will focus on key
fundamental concepts. Next, the course addresses multiple ways in which cost information is organized to facilitate decisions. Specifically, you will learn the
distinction between the financial and managerial accounting perspectives of accounting for cost information. Further, you will identify potential problems with relying
on this financial perspective for internal decision making.
In the next module, you will learn how a more refined costing system enhances business decisions. In particular, you will understand how activitybased costing
captures the essence of firms' consumption of resources via valuecreating activities and how this refined information system helps managers make decisions.
Finally, you will learn how managerial accounting information can help predict the outcomes of various decisions. Specifically, you will learn about costvolumeprofit
analysis, which helps managers ask and answer "whatif" questions, such that they can better identify the best course of action – both from a strategic and
operational perspective.
Course Goals and Objectives
Upon successful completion of this course, you will be able to:
Understand what managerial accounting is and why it is important.
Describe fundamental concepts of managerial accounting.
Apply the financial perspective of accounting for costs.
Identify problems associated with relying on financial accounting information for internal decision making.
Organize cost information according to the decisionmaking needs of the organization.
Apply activitybased costing (ABC) and recognize the influence of setting and decision characteristics on the relevance of ABC systems.
Address common "whatif" questions using costvolumeprofit (CVP) analysis.
Apply CVP analysis in a variety of scenarios.
Course Materials
Readings are assigned in each module. The required readings are from a variety of sources. Most readings are open access, whereas some readings require free
registration to obtain access. Instructions for registration will be reading/source specific (i.e., Harvard Business Review, JSTOR, etc.). Registration for these services
will provide you further access beyond the readings for this course.
For some of these services, articles are free for online reading, but a fee is charged for printing or downloading. You are not required to print or download for this
course, just to access for online reading.
Some of the readings will come from the virtual textbook required for this course, available free of charge at the link below:
Heisinger, K., and J. Hoyle, (DATE NOT LISTED). Managerial Accounting (https://eventing.coursera.org/api/redirectStrict/m8BOPhlv7IrXJlXzoupNIRTvu6G5q
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6oRFiwhzZJWzBLVRuMDAEFoaHE2T3nlrDGMPWPSQTjd6nZ). Saylor Books.
Course Outline
The course consists of four modules.
Module 1: Course Overview and Introduction to Managerial Accounting
Key Concepts:
Course Introduction and Concept Overview
Costing Concepts
Required Readings:
Heisinger, K., and J. Hoyle. (DATE NOT LISTED). Managerial Accounting. Saylor Books.
https://www.coursera.org/learn/managerialaccounting/supplement/LgNYe/syllabus 1/4
31/05/2015 Syllabus | Coursera
Chapter 1, pp. 1–41.
Russell, K.A., G.H. Siegel, and C.S Kulesza. (1999). Counting more, counting less: Transformations in the management accounting profession.
(https://eventing.coursera.org/api/redirectStrict/WSlF_JHJ8xiqHZkYmaSmJeS1uiD6COUUW35ZZuuS4fLHYUp_GWA8p7nbPDE5Y5Q3nWbM2za4Jsbtvf_FJpfWeA.
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Finance.
Institute for Management Accountants. IMA Statement of Ethical Professional Practice (https://eventing.coursera.org/api/redirectStrict/z2OC_Xiuql
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Module 2: Costing Systems I – Elements and Design
Key Concepts:
Financial Perspective and Costing System Approaches
The Problem of Fixed Costs
Required Readings:
Heisinger, K., and J. Hoyle. (DATE NOT LISTED). Managerial Accounting. Saylor Books.
Flow of costs through financial statements, pp. 39–57.
Job costing versus process costing (overview), pp. 75–78.
Overhead estimation and application, pp. 86–91.
Issues associated with absorption costing, pp. 350–357.
Maskell, B. (2013). Absorption costing is the enemy of lean: Chrysler and GM proved it in 2008.
(https://eventing.coursera.org/api/redirectStrict/zaniwjLqMCVCG0QnUzfsQnTuMjUNpKfsLKfZB40E1dgYGw4lUIzlAnBDn9ejZqYGd0bnhjJ2HRmFgxbkp3ZouA.M1UK
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MvYbHle8kXXLccpFPpzlcY)
Module 3: Costing Systems II – ActivityBased Costing
Key Concepts:
Fundamental Concepts and Implications
Applying ActivityBased Costing
Required Readings:
Heisinger, K., and J. Hoyle. (DATE NOT LISTED). Managerial Accounting. Saylor Books.
Activitybased costing overview, pp. 128155.
Module 4: CostVolumeProfit (CVP) Analysis
Key Concepts:
Foundations and Basic Analyses
MultiProduct Scenarios and Related Concepts
Required Readings:
Heisinger, K., and J. Hoyle. (DATE NOT LISTED). Managerial Accounting. Saylor Books.
Contributionmargin based income statement, pp. 280–285.
Introduction to CVP analysis, pp. 313–334.
"Whatif" analysis (i.e., sensitivity analysis), pp. 335–340.
Income taxes in CVP analysis, pp. 346–349.
Elements of This Course
The course is comprised of the following elements:
Lecture videos. In each module your instructor will teach you the concepts you need to know through a collection of short video lectures. You may stream these
videos for playback within the browser by clicking on their titles.
https://www.coursera.org/learn/managerialaccounting/supplement/LgNYe/syllabus 2/4
31/05/2015 Syllabus | Coursera
Readings. There are required and additional readings for every module. Content from the required readings may be included in the Module Quiz questions (for
credit quiz). The additional readings are optional. They are helpful for expanding your knowledge of the lessons.
Quizzes. Each module has two Practice Quizzes and a Module Quiz. The Practice Quizzes aim to help you review and recall the content of a section in the
module, including videos and readings. The Practice Quizzes will not count towards passing the course; you may take them as many times as you want and all
questions have feedback to help you understand the topic better. The Module Quiz includes questions about all the topics in the module. You may attempt each
Module Quiz two times per every four hours. You must pass each Module Quiz to complete the course. There is no time limit on how long you can take to
complete each attempt at the quiz.
MiniProjects. After some modules, you will complete an exercise, submit your work and review the work submitted by four of your peers. You must pass each
of the MiniProjects to complete the course.
Discussion Forums. Posting in the forums is optional, but you are encouraged to do so.
How to Pass This Course
I am continually looking to improve this course and may encounter some issues requiring us to make changes sooner rather than later. As such, this syllabus is
subject to change. I appreciate your input and ask that you have patience as we make adjustments to this course.
To qualify for a Verified Certificate, simply start verifying your coursework at the beginning of the course (with no upfront charges), and pay the $79 Signature Track
registration fee anytime before you complete the course. You can delay payment until you’re confident you’ll pass. Coursera Financial Aid
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31/05/2015 Syllabus | Coursera
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