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      Please contact me if you have any questions or if I can help in any way!

      Dr. Smith, tsmith1@bsc.edu, 205.862.7022


  • Start Here! Course Information

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    Click the blue link above to open this module.


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      Course Description: Students examine how internal managers for planning and control operations, as well as other managers, use accounting data. Course emphasis is on the manager’s ability to add value using financial analyses for effective decision making.

      Course Objectives: 

      The study of managerial accounting provides information that is useful in financing, operating, marketing, research & development, and many other activities of a business. This course provides the opportunity for you to accomplish the following specific objectives:

      (1)  Understand how to allocate costs and why.

      (2)  Develop basic concepts of various cost allocation methods and their implications.

      (3)  Understand cost behavior and cost-volume-profit relationships.

      (4)  Develop insight into the evaluation and managing of performance.

      (5)  Understand how to use accounting information for planning, decision-making and continuous improvement.

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      Schedule

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      Learning Process for Each Module

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      Interactive Lessons & Videos
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      Assignments
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      Resources
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      All I wanna do is go the distance. (Rocky Balboa)


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      Virtual Class Session
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  • Module 7 (due Tuesday, 8/2)

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    This Module opens on July 26th and assignments are due on Tuesday, August 2nd, at 11:55pm. 

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      This module discusses relevant costing for profit planning, or budgeting. Budgets help business owners and managers to plan ahead, and later, exercise control by comparing what actually happened to what was expected in the budget. Budgets formalize managers' expectations regarding sales, prices, and costs. This module covers select material from chapter 9 of the textbook. The specific learning objectives we will cover are:

      LO7-1: Define budgeting and discuss its role in planning, control, and decision making.

      LO7-2: Define and prepare the operating budget, identify its major components, and explain the interrelationships of its various components.

      LO7-3: Define and prepare the financial budget, identify its major components, and explain the interrelationships of its various components.

      LO7-4: Prepare a flexible budget, and use it for planning and for performance reporting.

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      M7, LO1 - Budgeting

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      Sales & Production Budgets

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      DM, DL & OH Budgets

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      S&A Exp, FG Inv, CoGS, & Income Statement Budgets

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      M7 Cash Budget

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      Assignments
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      Module 7 Homework

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      Resources
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      Module 7 Reading

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      M7 Powerpoint (Not Graded)

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      Module 7 ADS

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      Virtual Class Session
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  • Module 8 (due Thursday, 8/9)

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    This Module id due on August 9th at 11:55pm. 

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      This module discusses standard costing and variance analysis. This process involves using budgets to compare actual costs and actual revenues with the corresponding budgeted amounts, adjusted for the level of activity. This allows companies to evaluate managerial efficiency. This module covers select material from chapter 10 of the textbook. The specific learning objectives we will cover are:

      LO8-1: Explain how unit standards are set, explain why standard cost systems are adopted, and describe the purpose of a standard cost shet.

      LO8-2: Describe the basic concepts underlying variance analysis, and explain when variances should be investigated.

      LO8-3: Compute the materials and labor variances, and explain how they are used for control.

      LO8-4: Compute the overhead variances, and explain how they are used for control.

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      M8 Concept Videos

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      M8 Problem Videos

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      Assignments
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      Module 8 Homework

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      Resources
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      Module 8 Reading

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      M8 Powerpoint

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      Virtual Class Session
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  • Exam 3 - Modules 7 & 8 (opens Friday, 8/12

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    This Exam covers Modules 7& 8 and opens at 8am on Friday, August 12th. It must be completed no later than 8pm on Friday, August 12th. 

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      Review Materials for Exam 3

      These review materials are NOT part of your course grade. Completion is optional on your part! 

      I did assign points (5 each) in Cengage but I only did that so you would have more practice with the exam clock that will be on your exam.

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      Copy of Module 8 Homework

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      Exam 3 MC (M 7 & 8)

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  • Projects

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      Project 1 - Introductory Video (10 points)
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      Project 1 information and submissions are on the "Start Here!" page.

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      Project 2 - Movie/TV Clip (25 points)
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      Project 2 - Movie/TV Clip

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      Project 3 - MidTerm Course Evaluation Survey (5 points)
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      Project 3 - Submission Verification

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      Project 4 - Team Project (50 points)
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      Team Project Info

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      Team Project Worksheet To Complete

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      Submit Team Project HERE

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      Project 5 - Personal Budget Project (50 points)
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      Personal Budget Project Instructions

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      Personal Budget Project - Excel Worksheet To Complete

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    • Assignment

      Submit Personal Budget Excel Worksheet and Powerpoint File HERE

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