Former Southern Methodist University Course Number:
EF 710-N
The deadline for web registration for this course has passed.
Please call Academic Registration at 1-800-582-9976,
and press option #2 for late registration into this course.
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Course Description:
The course provides an introduction to accounting concepts, with a focus on financial and managerial accounting. Financial accounting reports are prepared primarily for decision-makers outside of the organization and follow legal and generally accepted principles. The basic terminology and principles underlying corporate financial statements are developed and applied in this portion of the course. Managerial accounting reports are for internal use and are designed to enhance management's planning, decision-making and control functions. Presented are introductions to: the budgeting process, the proper use of costs in decision-making, and the design of accounting systems to support quality and process improvement programs.
Course Objectives:
To become familiar with the language of business, accounting, so as to understand financial statements and the budget process used by all major organizations. To prepare for management duties or interactions through an understanding of the uses of accounting information for planning, controlling, and decision-making. To focus on the key accounting concepts and applications, rather than the bookkeeping details.
Course Outline by Topical Areas:
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Basic accounting concepts and terminology
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Understanding corporate annual reports
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Analysis of financial statements
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Inventory pricing and measuring income
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Cost-volume relations and patterns: fixed and variable costs
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Relevant costs for decision-making
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Planning with the master budget and flexible budgeting
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New issues for management: JIT, activity-based costing
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Course Requirements:
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Homework: Optional assignments
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Examinations: Three exams, no final
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Computer Facilities: PC, e-mail, and Internet access is desirable but not required.
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Degree Applicability: |
CE[AA] |
CH[NA] |
CS[AA] |
EE[E] |
EM[CE] |
ESM[NA] |
MAT[NA] |
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MBA[AA] |
ME[BE] |
MES[E] |
MSE[E] |
SE[NA] |
SY[AA] |
Click here for further information on degree applicability.
NTU Semester Credit Hours:
3
Number of Lecture Hours:
Three hour lectures
Days Class Meets on Campus:
Wednesday
Contributing Scholar:
Dr. Richard S. Barr
School of Engineering and Applied Science
Southern Methodist University
Department EMIS
Science Information Center 356
Dallas, TX
75275-0112
Phone: 214-768-2605
214-768-1100
Fax: 214-768-1112
barr@engr.smu.edu
http://faculty.smu.edu/barr/pom
Note: Contributing Scholars are responsible for the design, organization, content, and presentation of NTU courses. Online classroom management, student management, and other matters related to academic administration of courses are the responsibility of support "Faculty". Either person is often called "Instructor". To identify and differentiate between these roles, we use the terms "Contributing Scholar" and "Faculty".
Academic/Administrative Contact:
Mr. James L. Dees
Phone: 214-768-1456
Fax: 214-768-3778
jdees@engr.smu.edu
Prerequisites:
Graduate standing.
Textbooks: (Order Materials)
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Textbook - To be announced.
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| Tuition for EF 710-N , Fall Semester 2001 |
| Semester Credit Hours (SCH): | 3 |
| Tuition per 1 SCH, for Credit: | $807.00 |
| Total Tuition 3 SCH, for Credit: | $2421.00 | | |
| Tuition per 1 SCH, Audit: | $560.00 |
| Total Tuition 3 SCH, Audit: | $1680.00 |
| *** Please note that the above tuition amounts do not include any delivery fees, textbook fees, or special fees that may be applicable - see Notes section above. *** |
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