Before registering in this course, review all "Software Requirements" in the Materials section below.
Overview
ACCT 356 provides intermediate coverage of managerial accounting concepts and the use of managerial accounting tools for strategic planning, measurement, and analysis. Students will develop an understanding of the role of management accounting information in building and managing a company’s strategies—whether for a for-profit or nonprofit organization.
Outline
Lesson 1: Strategy, Balanced Scorecard, and Strategic Profitability Analysis
Lesson 8: Revenue and Customer Profitability Analysis
Lesson 9: Project Costing and Risk Management
Lesson 10: Budgetary Control in Nonprofit Organizations
Lesson 11: Performance Evaluation in Nonprofit Organizations
Evaluation
To receive credit for ACCT 356, you must achieve a composite course grade of at least D (50 percent) and a grade of at least 50 percent on the final examination. The weighting of the composite grade is as follows:
Activity
Weight
Data Analytics Lab
10%
Assignment 1
15%
Assignment 2
15%
Assignment 3
15%
Final Exam
45%
Total
100%
The final examination for this course must be requested in advance and written under the supervision of an AU-approved exam invigilator. Invigilators include either ProctorU or an approved in-person invigilation centre that can accommodate online exams. Students are responsible for payment of any invigilation fees. Students are responsible for payment of any invigilation fees. Information on exam request deadlines, invigilators, and other exam-related questions, can be found at the Exams and grades section of the Calendar.
To learn more about assignments and examinations, please refer to Athabasca University’s online Calendar.
Note: Students planning to transfer this course to a Chartered Professional Accountant designation are advised that they will be required to achieve a grade higher than the minimum passing grade. See CPA Requirements for details.
Materials
Datar, S. M., Rajan, M. V., Beaubien, L., & Janz, S. (2021). Horngren's Cost Accounting: A Managerial Emphasis (9th Canadian Edition) (Chapters 14, 17, 23). ISBN 978-0-13-655821-7 (eBook)
Pinto, J. (2019). Project Management (5th Edition) (Chapter 8). ISBN 13: 978-0-134-73033-2 (eText)
David, F.R.D.F.R.D.M. E. (2023). Strategic Management: A Competitive Advantage Approach (18th Edition) (Chapters 3, 4, 5, 10). ISBN-13: 978-0-13-789766-7 (eText)
You will require a Windows operating system (PC) to install the Power BI software required for the Data Analytics Lab. All other course requirements can be completed on a PC or a Mac computer. Mac users who enrol in this course may need to make special provisions to complete the Lab using a PC and may wish to contact the Course Coordinator before registering. All other learning resources will be available online.
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.