Course Syllabus
Athabasca University
Accounting (ACCT) 250
Accounting for Managers (Revision 4)
ACCT 250 closed March 7, 2008, replaced by current version.
View previous syllabus.
Delivery mode: Individualized study online or
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
ACCT 250 has a Challenge for Credit option.
**Note: Students registering in grouped study, or grouped study international mode are advised that there may be some differences in the evaluation and course materials information indicated below. To obtain the most up-to-date information, contact the School of Business Call Centre at 1-800-468-6531.
Overview
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: Introduction to Cost Systems
Unit 4: Relevant Information and Special Decision-Making
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, you must achieve a course composite grade of at least a “D” (50 percent) and a grade of at least 50 percent on the final examination. The weighting of the composite grade is as follows:
| Assignment 1 | Assignment 2 | Assignment 3 | Final Exam | Total |
|---|---|---|---|---|
| 15% | 15% | 15% | 55% | 100% |
To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.
Course Materials
Textbooks
Horngren, C. T., Sundem, G. L., Stratton, W. O., & Teall, H. D. (2002). Management accounting (4th Can. ed.). Toronto, ON: Prentice Hall. ISBN 0-13-031389-0
Horngren, C. T., Sundem, G. L., Stratton, W. O., & Teall, H. D. (2002). Management accounting: Student’s solutions manual (4th Can. ed.). Toronto, ON: Prentice Hall.
ISBN 0-13-060804-1
Other Materials
All other course materials will be accessed online.