Course Syllabus
MBA 505: Managerial Accounting
Syllabus Overview
This syllabus contains all relevant information about the course: its objectives and outcomes,
the grading criteria, the texts and other materials of instruction, and weekly topics, outcomes,
assignments, and due dates.
Consider this your roadmap for the course. Please read through the syllabus carefully and ask
questions if you would like anything clarified. Please print a copy of this syllabus for reference.
Course Description
3 Credits
Prerequisites: MBA501: Strategic Leadership and Management
MBA502: Applied Quantitative Methods for Business
Managerial Accounting at the graduate level offers real world tools for decision making within
the context of organizational strategy. Effective tools are linked with management concepts
such as strategic position analysis, value chain analyses, and affects on decisions of how a
business competes in the marketplace. Both financial and non-financial information is
integrated for better strategic, organizational and operational decisions.
The course objective is to offer todays managers effective tools to use comparatively when
considering alternative strategies and making decisions. This is the insiders perspective to
keeping an entity competitive. Traditional cost behavior concepts, cost-volume-profit (CVP)
analysis, and product costing are updated with real world examples and decision cases. New
measures for relevant costs and reflective performance reports are prepared with reporting
alternatives by segment, with transfer pricing and ending with an overall balanced scorecard.
In this era of global competition, continuous improvement, process reengineering and employee
empowerment, decision makers at all levels within the organization can benefit from special
tools. Ethical dilemmas within the context of measurement and decision situations also receive
extensive coverage. This experience will provide valuable references for comparative decision
making on multiple levels, well into the future of your organization.
Course Outcomes
At the completion of this course, students should be able to:
Apply their accounting knowledge to solve real business problems.
Make informed critical business decisions using financial and non-financial tools.
Reasonably estimate and pick out relevant costs and benefits for decision making.
Use cost behavior, volume and activity analysis to impact planning.
Analyze and contrast traditional job costing, variable and process product costing.
2010 New England College of Business and Finance
Page 1 of 9
Faculty Information
Faculty information can be found in the Getting Started section of your course, under the title of
Meet Your Professor.
Page 2 of 9
Page 3 of 9
Outcomes
Readings
Discussion
Our discussions will emphasize different tools that may be more effective for
financial assessment and decision making at different levels and units of an
organization. We will also discuss the ethical standards we all have to believe
are in place, for an organization to function and be profitable.
Bloom Level: Application
Assignments
Week 2
Outcomes
Page 4 of 9
Readings
Discussion
Assignments
First Case is due Saturday by mid-night. Please use APA style to reference
all resources used.
Exercises
Bloom level: Evaluation
Week 3
Outcomes
Readings
Discussion
Assignments
First part of the second case is due Saturday by mid-night. Students build a
comprehensive financial model supporting planning and decision-making.
Part 1 is a team oriented Excel project constructing a baseline model.
Bloom level: Evaluation
Week 4
Outcomes
Page 5 of 9
Readings
Discussion
Assignments
Week 5
Outcomes
Readings
Discussion
Assignments
Page 6 of 9
% of Grade
Exercises
11
Discussions
14
Mini Cases
33
Case 1
11
Case 2
17
Exams
14
Total
100%
Please refer to the rubrics provided in the course for specific grading criteria.
The final course grading criteria is described in the table below.
Letter Grade
Grade %
Description
94 100%
A-
90 93%
B+
87 89%
83 86%
B-
80 82%
C+
77 79%
73 76%
C-
70 72%
60 69%
Below 60%
Page 7 of 9
Page 8 of 9
Page 9 of 9