المحاسبة المالية والإدارية
|#||Course Name||Credit Hrs||Prerequisite|
|ACCT 601||Financial And Managerial Accounting||3||None|
This course teaches students how to demonstrate the financial accounting framework, the accounting cycle, how to prepare and analyze financial statements, and how to extract and modify costs in order to make informed managerial decisions. In addition, the course provides an overview of theoretical and practical managerial accounting information. Planning is covered through important topics such as job order cost systems and overhead allocations, process costing, operational budgeting, standard cost systems and cost-volume-profit analysis.
After completing this course, the student will be able to:
- Discuss the financial accounting framework and the accounting cycle.
- Illustrate how to prepare and analyze financial statements.
- Describe concepts and tools of managerial accounting needed in all the different managerial levels in an organization.
- Analyze and interpret both historical (real) and future (predicted) data used by management to conduct daily operations and plan future operations.
- Demonstrate improvement in oral communication skills through class involvement.
- Participate actively and effectively in critical thinking in order to deal with developing future rational decisions.
- Accounting: Information for Decision Making
- Basic Financial Statements
- The Accounting Cycle: Capturing Economic Events
- The Accounting Cycle: Accruals and Deferrals
- The Accounting Cycle: Reporting Financial Results
- Statement of Cash Flows
- Financial Statement Analysis
- Management Accounting: A Business Partner
- Cost-Volume-Profit Analysis
- Responsibility Accounting and Transfer Pricing
- Rewarding Business Performance
Williams, J. R., Haka, S. F., Bettner, M. S., & Carcello, J. V. (2020). Financial and Managerial Accounting. New York, NY: Mc Graw-Hill Irwin.
- Atkinson, Kaplan, Matsumura and Young (2012). Management Accounting Information for Decision-Making and Strategy Execution. 6th Edition. International edition, Pearson Publishing.
- Garrison, Noreen and Brewer. (2010). Managerial Accounting. 13th Edition. McGraw-Hill Irwin Publishing.
- Hilton, R. W. (2009). Managerial Accounting: Creating Value in a Dynamic Business Environment. McGraw-Hill Irwin: New York, NY. 140, 141.
- Weygandt J. J., Kimmel, P. D., & Kieso, D. E. (2008). Managerial Accounting:, Tools for Business Decision Making. John Wiley & Sons, Inc: Hoboken, NJ. 105.
- Horngren, C. T., Datar, S. M., Foster, Madhav, G., Rajan, V., & Ittner, C. (2009). Cost Accounting: A Managerial Emphasis. Pearson Prentice Hall: Upper Saddle River, NJ. 640.