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Accounting (ACCT) 250
Accounting for Managers (Revision 2)

Revision #2 closed. Replaced by Revision #3, open May 3/00 ViTAL only.

Overview

Accounting 250 provides an alternative to the current requirement of ACCT 253 in the Bachelor of Administration degree program and the University Certificate in Administration. Accounting 250 provides an introduction to financial accounting concepts and reports, emphasizing managerial accounting and decision making for students who wish to become managers and administrators and have no interest in becoming professional accountants.

Method of Delivery: Individualized study.
Credit Weight/Area of Study: 3 credits - Applied Studies
Telephone Course Registration No. 2513
Prerequisite: None
Precluded Course: ACCT 245. ACCT 250 cannot be taken for credit if credit has already been granted for ACCT 245.

Outline

  • Unit 1 Introduction to Accounting
  • Unit 2 Cost Behaviour and Analysis
  • Unit 3 Cost Systems
  • Unit 4 Relevant Information and Special Decisions
  • Unit 5 Basic Principles of Financial Accounting
  • Unit 6 Interpretation of Financial Statements
  • Unit 7 The Budgeting and Planning Process
  • Unit 8 Capital Budgeting
  • Unit 9 Management Control Systems and Responsibility Accounting

Evaluation

To receive credit for Accounting 250, students must achieve a course composite grade of at least 50 per cent and a grade of at least 50 per cent on the examination. The weighting of the composite grade is as follows:

Assignment 1Assignment 2Assignment 3Final ExamTotal
15%15%15%55%100%

Course Materials

Textbook

Horngren, Charles T., Gary L. Sundem, William O. Stratton, and Howard D. Teall. 1996. Management Accounting, 2d ed. Prentice Hall.

Other Materials

The course materials include a study guide, a student manual, and a solutions manual.

Athabasca University reserves the right to amend course
outlines occasionally and without notice. Courses offered by other
delivery methods may vary from their home-study counterparts.
[AU Home Page] 
1 University Drive
Athabasca, AB T9S 3A3
(780) 675-6111, (800) 788-9041
auinfo@athabascau.ca
Closed Revision 2, May 3/00
This page was updated by E. Comrie