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Accounting Decisionmaking
DECISIONMAKING
CLASS CODE: ACCTG 402 CREDITS:  3
DIVISION: BUSINESS & COMMUNICATION
DEPARTMENT: ACCOUNTING
GENERAL EDUCATION: This course does not fulfill a General Education requirement.

DESCRIPTION: This accounting capstone course adopts the case method of instruction to give students practice in applying their accounting skills in solving a variety of business problems. Instead of a "one-right-answer" approach, the cases contain ambiguities and complexities which model the reality of the business world.
TAUGHT: Winter, Summer, Fall
CONTENT AND TOPICS:

  • Diversity and changes in accounting principles.

  • Reading between the lines of financial statements.

  • Auditors and their opinions: the new regulatory environment.

  • Understanding costs for management decisions: cost behavior, flexible budgets, activity based costing.

  • Measurements for management control: standard costing, balanced scorecard, control systems.


GOALS AND OBJECTIVES:

  1. Acctg 402 is a capstone course which synthesizes accounting content presented in previous courses.

  2. By analyzing cases which are “slices of reality,” students are being prepared for the unstructured problems they will be solving upon graduation.

  3. Develop communication skills in the written answers to case questions and the oral presentation of cases before the class.

  4. Practice interpersonal skills by working together in teams.

REQUIREMENTS: The course requires extensive analysis of cases utilizing accounting tools learned in previous classes, the written submission of case questions each class period, the occasional leading of the class discussion of the case, and the ability to interact with other students in team projects.
PREREQUISITES: ACCTG 302
OTHER:
EFFECTIVE DATE: January 2002