Accounting (ACCT) 250
Accounting for Managers (Revision 3)

Revision 3 closed July 30, 2002 replaced by current version.
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Delivery modes: Individualized study (May be offered online or online-enhanced. Confirm status before registering.)

Grouped study
Credits: 3 - Applied Studies
Prerequisite: None
Precluded course: ACCT 245. (ACCT 250 may not be taken for credit if credit has already been granted for ACCT 245.)
Centre: School of Business
Challenge for Credit: ACCT 250 has a Challenge for Credit option

>> Overview | Outline | Evaluation | Course Materials | Course Fees | Course Availability


Overview

ACCT 250 provides an alternative to the requirement of ACCT 253 in the Bachelor of Administration degree program. ACCT 250 provides an introduction to managerial accounting and decision making for students who wish to become managers and administrators and have no interest in becoming professional accountants. The course also briefly introduces financial accounting concepts and analysis of financial reports.

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 ACCT 250, students must achieve a course composite grade of at least 50 percent and a grade of at least 50 percent on the examination. The weighting of the composite grade is as follows:

Assignment 1 Assignment 2 Assignment 3 Final Exam Total
15% 15% 15% 55% 100%

Course Materials

Textbook

Horngren, Charles T., Gary L. Sundem, William O. Stratton, and Howard D. Teall. 1999. Management Accounting, 3d 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 individualized-study counterparts.

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Open in Revision 3, Dec. 20.00
Revision 2 archived May 3/00
This page was updated by G. Zahara