(大学的课程描述.docVIP

XXX University Faculty of Business Business ##### – Managerial Accounting Course Syllabus – XXXX 2008 Professor:XXXOffice:XXXPhone:XXXe-mail:XXX@XXX.comSections:XXXCourse Description Managerial accounting is concerned with the internal generation, communication, and interpretation of information for both operational and strategic decision-making purposes. This course continues the accounting survey sequence that began with the introduction to financial accounting in Principles of Accounting. Business ##### introduces managerial accounting by developing your ability to prepare and interpret accounting information that supports management decisions. We also consider the limitations inherent in this information. For example, a product cost system seldom perfectly satisfies the information requirements of both external (financial accounting) and internal (managerial accounting) users.In summary, it is expected that when this course is completed, students will be able to:(i)identify, understand, and discuss the nature, purpose, and importance of different types of decision-relevant managerial accounting information;(ii)identify, understand, and apply fundamental quantitative techniques used to generate decision-relevant managerial accounting information; (iii)make sound strategic and operational business decisions based on your development and evaluation of supporting managerial accounting information; and(iv)identify, understand, and discuss ethical issues involving managerial accounting information.Course Prerequisite Business ##### – Principles of Accounting. Course Materials The course text is available from the university bookstore: Managerial Accounting, McGraw Hill, #####??edition, 2007, XXXXX (ISBN ##### ).Pedagogy Business #####??will have two 150-minute class sessions per week that will each usually blend lecture, problem solving, and discussion.An important aspect of the teaching philosophy for introductory managerial accounting