Recognize The Significance And Limitations Of Accounting Numbers And Their Cause And Effec

Recognize The Significance And Limitations Of Accounting Numbers And Their Cause And Effect Relationship With The Operations Of A Business.

Accounting for Senior Managers (ACCT601)

This course is designed to help students appreciate the role of accounting and the functions accounting performs inside and outside the business entity. It comprises two distinct but related components:

(1) Financial accounting and the development of financial accounting systems that perform stewardship and governance functions of business entities. Students will be exposed to issues related to agency relationships, financial reporting, concepts and theoretical foundations underlying financial statements, financial statement analysis and diagnosis, use of accounting information in managerial planning, decision making, control, and performance evaluation.

(2) Managerial accounting, covering internal cost management, cost control, cost analysis in developing organizational budgets, performance evaluation, and strategic decision making.

Learning Outcomes

At the end of the course, students will be able to :

  1. Appreciate The Stewardship Function And Accountability Role Of Senior Managers Inside And Outside The Business Entity.
  2. Make Effective Short And Long-Term Strategic Business Decisions, Such As, Pricing, Outsourcing, In-Sourcing, Make Or Buy, And Takeover Decisions
  3. Recognize The Significance And Limitations Of Accounting Numbers And Their Cause And Effect Relationship With The Operations Of A Business.
  4. Select And Correctly Use Accounting Numbers To Evaluate The Results Of Their Decisions, Diagnose The Financial Health Of A Business And Take Corrective Actions As Necessary.
  5. Select Relevant Non-Financial Information To Complement Financial Information To Make Successful Business Decisions In The Areas Of Resource Allocation And Performance Evaluation.
  6. Use State-Of-The-Art Modern Cost Accounting Tools And Techniques Of Analyzing Cost Behavior Patterns To Measure, Allocate, Plan And Control Costs Within An Organization

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