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Business Administration: Managerial Accounting

BSAD 061 Z1 (CRN: 60056)

3 Credit Hours

About BSAD 061 Z1

Introduction to use of accounting for planning, cost behavior, budgeting, analysis, and decision making. Prerequisites: BSAD 060; Business Administration, Engineering Management, Dietetics, Nutrition and Food Sciences, Computer Science & Information Systems major, Business Administration minor; Minimum Sophomore standing.


Related Program

Pre-Master of Accountancy


Dates: June 20 - July 15, 2016; Prereq: BSAD 060; Required course specific fee of $25

More Information

Section Description

This course seeks to enhance your appreciation of the quantitative accounting information managers can use to make their organizations effective and efficient. In particular, the course discussions and materials will provide opportunities to apply and examine various accounting concepts and techniques that facilitate the decision making, planning, and control functions of management. By the end of this course, you should understand basic managerial accounting concepts well enough to: - Differentiate between financial and managerial accounting, - Identify product cost elements, - Identify cost objects and classify costs as direct or indirect with respect to cost objects chosen, - Explain how indirect cost allocations affect product (or service) cost, - Compute manufacturing costs, cost of goods manufactured, cost of goods available for sale, and cost of goods sold, - Identify when a product/service cost is reflected on the income statement, - Determine the cost per unit using a job order cost system, - Explain how the cost system is utilized in the managerial duties of planning, directing and control, - Explain how the production process can influence the type of cost system that an organization chooses to use, - Distinguish between fixed and variable costs and explain the difference in their behavior, - Determine fixed and variable costs using various cost estimation methods, - Compute the contribution margin and contribution margin ratio and explain their importance, - Prepare CVP analyses in single-product and multi-product situations both with and without tax implications, - Determine the activity level required for achieving a desired target profit, - Evaluate the impact of cost structure on company profitability, including the concept of operating leverage, - Prepare various operating budgets, - Prepare a cash budget, - Explain how the cash budget assists in cash management, - Compute material, labor and overhead variances, - Identify the possible causes of material, labor and overhead variances, - Identify and utilize relevant information in short-term and long-term decisions, - Explain how accounting information may be used in subunit and managerial performance evaluations, and - Use ROI and residual income to evaluate investment center and managerial performance.

Section Expectation

This course primarily focuses on internal uses of accounting in making informed decisions, plans, and assessments for an organization. Accordingly, the course will explore product costing and analysis, the use of accounting information for planning and control, and financial models for short- and long-term business decisions. The course uses a lecture format with numerous in-class exercises.


Grades will be based on at-home assignments and in-class exams.




Waterman Bldg 427 (View Campus Map)


to on Tuesday, Wednesday and Thursday

Important Dates

Note: These dates may change before registration begins.

Last Day to Add
Last Day to Drop
Last Day to Withdraw with 50% Refund
Last Day to Withdraw with 25% Refund
Last Day to Withdraw


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