.../ 387 BUSINESS ADMINISTRATION Master of Business Administration Accredited by AACSB International, the Association to Advance Collegiate Schools of Business with concentrations in: Accounting Cyber Security Entrepreneurship Finance Global Business Information Systems and Technology Management Marketing Management Supply Chain Management Master of Business Administration for Executives Master of Business Administration for Professionals College of Business and Public Administration Jack Brown Hall, Room 282 (909) 537-5703 mba.csusb.edu MASTER OF BUSINESS ADMINISTRATION Requirements (48 units) The Master of Business Administration (M.B.A.) program provides postbaccalaureate students with a high-quality master-level education in the field of business administration. The program is designed to prepare promising students for positions of increasing responsibility and leadership through education in the broad scope of business and through in-depth knowledge in one or more specialized areas of business. The program is open to all qualified students, regardless of undergraduate major. Students who do not have a background in the area of business administration can obtain this required capability by completing designated prerequisite courses or through individual study with competency demonstrated through credit by examination or by demonstrated work experience. Admission to the M.B.A. Program In addition to the general requirements of the university, specific requirements...
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...Curtin Business School School of Accounting Unit Outline 309875 Accounting Theory and Analysis 308 Semester 1, 2014 Unit study package number: Mode of study: Tuition pattern summary: 309875 Internal Lecture: 1 x 1.5 Hours Weekly Workshop: 1 x 1.5 Hours Weekly This unit does not have a fieldwork component. Credit Value: Pre-requisite units: Co-requisite units: Anti-requisite units: Result type: Approved incidental fees: Unit coordinator: 25.0 305229 (v.0) Advanced Financial Accounting 260 or any previous version Nil Nil Grade/Mark Information about approved incidental fees can be obtained from our website. Visit fees.curtin.edu.au/incidental_fees.cfm for details. Lisa Cullen Name: +618 9266 7567 Phone: Lisa.Cullen@curtin.edu.au Email: 407 Building: 406A - Level 4 Room: Consultation times: Tuesday 2-4pm and Thursday 12.30-2.30pm Name: Phone: Email: Building: Room: Name: Phone: Email: Building: Room: Name: Phone: Email: Building: Room: Administrative contact: Name: Phone: Email: Building: Room: Andrew Reynolds +61 8 9266 3602 A.Reynolds@curtin.edu.au 407 426 John Evans +618 9266 3156 John.Evans@curtin.edu.au 407 407 Clive Oliver +618 92667295 Clive.Oliver@curtin.edu.au 407 412 Lesley Hill +618 9266 7295 Lesley.Hill@cbs.curtin.edu.au 407 412 Teaching Staff: Learning Management System: Blackboard (lms.curtin.edu.au) 309875 Accounting Theory and Analysis 308 Bentley Campus 19 Feb 2014 School of Accounting, Curtin Business School Page: 1 of 9 CRICOS Provider...
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...ACC00146 Management Accounting Unit Information Guide Session 1 2012 © 2012 Southern Cross University Southern Cross University Military Road East Lismore NSW 2480 No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher. Copyright material indicated in this work has been copied under Part VB of the Copyright Act 1968. Contents Contacts and MySCU ............................................................................................................... 4 Unit assessor ................................................................................................................... 4 Lecturer .......................................................................................................................... 4 MySCU ........................................................................................................................... 4 Elluminate Live! ............................................................................................................. 4 Where to get help ...................................................................................................................... 5 School enquiries ............................................................................................................. 5 IT&TS helpdesk..........................................
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...Bachelor of Business (Accounting) Course Structure (commencing 2013) Course Requirements Students must complete a total of 24 units (144 credit points) to complete the Bachelor of Business (Accounting). A minimum of 16 units (72 credit points) must be taken at Monash University, Caulfield Campus. Students can complete a maximum of 10 units (60 credit points) at first-year-level. Students must complete a minimum of 6 units (36 credit points) at third-year-level, of which 4 must be from the Bachelor of Business degree family, Caulfield Campus. In addition to specific unit prerequisites, second-year level units require the successful completion of three first-year level units and thirdyear level units require the successful completion of two second-year level units. For students commencing with credit: A minimum of 8 units (48 credit points) must be taken at Monash University, Caulfield campus. A minimum of 12 units (72 credit points) must be taken at Monash University. Common Core Units Students MUST complete all 6 compulsory common core units: AFF1000 BTF1010 ECF1100 ETX1100 MGF1010 MKF1120 Principles of accounting and finance Commercial law Microeconomics Business statistics Introduction to management Marketing theory and practice Accounting Major Units Students MUST complete all 6 compulsory major units: AFF1000 Principles of accounting and finance (also completed in the common core) AFF1121 Introduction to financial accounting (Prerequisite:...
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...ITM UNIVERSITY UPARWARA, NEW RAIPUR Syllabus for MASTER OF BUSINESS ADMINISTRATION EFFECTIVE FROM THE SESSION: 2012-2013 Semester –I ITM UNIVERSITY, NEW RAIPUR Master of Business Administration Semester –I List of subject for Academic Session 2012 – 13. Serial No. 1. 2. 3. 4. 5. 6. 7. 8. List of Subjects Principles of Management Managerial Economics Financial Accounting Environment Management Quantitative Techniques Business Legislation Communication Skills- I Computers for Managers ITM UNIVERSITY, RAIPUR Master of Business Administration Subject: Principles of Management Semester-I Unit I Introduction - Nature, function, definition and importance of management, Definition, nature, purpose and scope of management, Functions of a manager, an overview of planning, organizing, staffing leading and controlling. Is management a science or art? Unit II Development of Management Thought - Scientific management; Contribution of Taylor, Fayol, Mary Follet, Elton Mayo; Hawthorne experiments, Contingency approach, Indian heritage in production and consumption. Management and administration, Management as a profession, Professionalism of management in India, Management ethics and management culture, Skills required of manager, Classification of skills, Methods of skills development. Unit III Management Planning - Concept of planning, objectives, Nature, Types of plan, Stages involved in planning, Characteristics of a good plan, Importance, Limitations of planning, Making...
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...Certified completion of either the California State University (CSU) General Education Breadth pattern (CSU GE) or the Intersegmental General Education Transfer Curriculum (IGETC for CSU). 3. Completion of a minimum of 90 CSU-transferrable quarter units (De Anza courses numbered 1-99) with a minimum 2.0 GPA (“C” average). 4. Completion of all De Anza courses combined with courses transferred from other academic institutions with a minimum 2.0 degree applicable GPA (“C” average). Note: A minimum of 18 quarter units must be earned at De Anza College. Major courses for certificates and degrees must be completed with a letter grade unless a particular course is only offered on a pass/no-pass basis. Associate in Science in Business Administration for Transfer A.S.-T. Degree The Business major consists of courses appropriate for an Associate in Science in Business Administration for Transfer degree, which provides a foundational understanding of the discipline, a breadth of coursework in the discipline, and preparation for transfer to any CSU that accepts the Transfer Model Curriculum (TMC). Students transferring to a CSU campus that does accept this degree will be required to complete no more than 60 (semester) units after transfer to earn a bachelor’s degree. This degree may not be the best option for students intending to transfer to a particular CSU campus or to a university or college that...
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...Module outline Management Accounting & Applied Finance (MAAF) 12 September 2013 Chartered Accountants Program Overview Management accounting is about making better business decisions; the practical understanding of key drivers for adding value to a business; and how these are tied to the decision-making process. It’s about helping people run their businesses more efficiently and effectively in order to achieve the desired outcomes such as increasing returns or delivering improved services. MAAF includes two major integrated case studies and other practical examples and activities that will give you the skills and knowledge to identify, analyse, interpret and communicate information to help an organisation manage its resources and achieve strategic goals. The MAAF module is one of the five compulsory modules in the Chartered Accountants Program. It requires a good understanding of management accounting and applied finance from your previous tertiary studies. Units The MAAF module comprises the following units: Unit 1 2 3 4 Name of unit Introduction to management accounting (including ethics) Analysing business operations Activity-based costing and management Pricing decisions and models Online assessment 5 6 7 8 Management of revenues and costs Performance reporting Working capital management Business planning (including budgeting and forecasting) Online assessment 9 10 11 12 Performance analysis Performance measurement and management Investment decisions Short-term...
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...Unit 4 Assignment 1 1. Accrual Basis Accounting: Under the accrual basis accounting, business transactions specifically those relating to income and expenses are recognized and recorded in the books the moment the substance of the transaction has been perfected. Generally Accepted Accounting Principles (GAAP) prefers that financial statements are based entirely on the accrual basis accounting instead of the cash basis accounting. In its simplest terms, the accrual basis accounting assumes that income is recognized when earned regardless of the date of payment. On the other hand, expenses are recorded when incurred regardless of whether it was paid in cash or in credit terms. Going Concern Assumption: Every financial statement reports a business firm’s capacity and performance based on the understanding that the business will continue its operations indefinitely – except if there is evidence that the business firm will close its operations in the near future. A business firm whose status is going concern reports assets based on their historical value. Similarly, assets carry a book value equivalent to the difference between their historical value and accumulated depreciation. Under this assumption, market values are ignored as the business firm will continue operating indefinitely. Accounting Entity Assumption: Basically, the accounting entity assumption is the same as the business entity principle. In this system, a business firm is considered a separate and distinct entity...
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... |Updated information on the courses will be sent to successful candidates by Aalto | | |University, School Of Economics. | | | | | |*The same course can be transferred only as 1 course. | |First Level Modules | | |ACC1006 Accounting Information Systems |International Technology Venturing | |BSP1005 Managerial Economics |TU91.2010 Managerial Economics | |MKT1003 Principles of Marketing |23A00210 Introduction to Marketing (6 ECTS)...
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...MANAGEMENT ACCOUNTING Introduction: Accounting may be broadly classified into two categories – accounting which is meant to serve all parties external to the operating responsibility of the firms and the accounting which is designed to serve internal parties who take care of the operational needs of the firm. The first category which is conventionally referred to as financial accounting, looks to the interest of those who have primarily a financial stake in the organization’s affairs – creditors, investors, employees etc. On the other hand the second category of accounting is primarily concerned with providing information relating to the conduct of the various aspects of a business like cost or profit associated with some portions of business operations to the internal parties viz., management. This category of accounting is called as Management accounting. In order to perform the primary task of decision making managers of business enterprises need information about the past, present and future in the functional areas of management such as personnel, finance, marketing and production. Right decision making has to be based on quantitative and qualitative information. The management thus constantly needs accounting information to base its decisions upon. Thus management accounting provides the information needed by management personnel. Definition: The Institute of Chartered Accountants of England has defined management accounting as: “Any form of accounting which enables...
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...Basic Accounting Concepts The basic accounting concepts are referred to as the fundamental ideas or basic assumptions underlying the theory and practice of financial accounting and are broad working rules for all accounting activities and developed by the accounting profession. The important concepts have been listed as below: • Business entity; • Money measurement; • Going concern; • Accounting period; • Cost • Dual aspect (or Duality); • Revenue recognition (Realisation); • Matching; • Full disclosure; • Consistency; • Conservatism (Prudence); • Materiality; • Objectivity. 2.2.1 Business Entity Concept The concept of business entity assumes that business has a distinct and separate entity from its owners. It means that for the purposes of accounting, the business and its owners are to be treated as two separate entities. Keeping this in view, when a person brings in some money as capital into his business, in accounting records, it is treated as liability of the business to the owner. Here, one separate entity (owner) is assumed to be giving money to another distinct entity (business unit). Similarly, when the owner withdraws any money from the business for his personal expenses(drawings), it is treated as reduction of the owner’s capital and consequently a reduction in the liabilities of the business. The accounting records are made in the book of accounts from the point of view of the business unit and not that of the owner. The personal assets and Theory base of Accounting25 ...
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...regarding the accounting for goodwill in US and abroad had existed since the early 1900s. The controversy focused on the recognition of goodwill as an asset, on its treatment and its link to the income statement. A search of the accounting literature yields two definitions of goodwill. One is that goodwill is the excess of purchase price over fair value of the net assets acquired. Alternatively, goodwill is defined as the price paid for excess earnings where excess earnings are defined as the difference between the earnings of the acquired asset over the normal earnings for a similar business. Historically, there are three views on the treatment of goodwill. The first suggests that goodwill should be written off immediately against retained earnings. The second view holds that goodwill is a wasting asset and it should be amortized over a useful life. Further, the amount of goodwill amortized should be allocated to periods where it contributes to company’s earnings. Goodwill arises is calculated as the difference between the value of the business as a whole and the aggregate of the fair values of its various identifiable assets both tangible and intangible. As outlined in Financial Accounting Standards Board Accounting Standards Codification 350: Intangibles - Goodwill and Other (formerly Statement of Financial Accounting Standards No. 142), Goodwill is “an asset representing future economic benefits arising from other assets acquired in a business combination...
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...Unit 1 Introduction to Financial Accounting Learning Outcome After reading this unit, you will be able to: • Explain succinctly financial accounting concepts • Elucidate on different principles of financial accounting • Explicate the importance and scope of financial accounting • Understand Generally Accepted Accounting Principles(GAAP) • Identify limitations of Financial Accounting Time Required to Complete the unit 1. 2. 1st Reading: It will need 3 Hrs for reading a unit 2nd Reading with understanding: It will need 4 Hrs for reading and understanding a unit 3. 4. 5. Self Assessment: It will need 3 Hrs for reading and understanding a unit Assignment: It will need 2 Hrs for completing an assignment Revision and Further Reading: It is a continuous process Content Map 1.1 1.2 1.3 1.4 1.5 1.6 Introduction Role of Financial Accounting Principles of Financial Accounting Importance of Financial Accounting Benefits of Financial Accounting Limitations of Financial Accounting 1 Accounting for Managers 1.7 1.8 1.9 1.10 1.11 1.12 Accounting Principles Accounting Concepts and Conventions Accounting Standards in India and International Accounting Standards Summary Self-Assessment Test Further Reading 2 Accounting for Managers 1.1 Introduction Financial accountancy (or financial accounting) is the field of accountancy concerned with the preparation of financial statements for decision makers, such as stockholders, suppliers, banks, employees, government agencies...
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...Nature & Scope of Staffing, Manpower Planning, Selection & Training, Performance Appraisal. 5. Controlling: - Concept or Managerial Control, Control aids, Score Responsibilities of Managers. Books Recommended: by Paul Hersey & Ken Blanchard 1. Management & Organizations Behaviour 2. Essentials of Management by Koontz & O Donald 3. Principal and Practice of Management by L.M. Prasad 4. Human Behavior at Work by Kaith Devis 5. Organizational Behavior by Robbins 1. Course : 2: Business Organization Introduction: - Nature & Scope of Business System, Objectives of Business and Social Responsibilities of Business 2. Organizing a Business: - Forms of Ownership Organization Sole Proprietor, Partnership, Private & Public Ltd. Companies, Choice of suitable form of Business Organization. Public Sector: - Central Government, Public Corporation, Local Government, Organization 3. neither Public nor Private Sector, Clubs & Society, Cooperative Societies, Worker s Cooperatives, Building Societies. 4. Elements of Insurance: - Meaning and Causes of Business Risks, Insurance of Business Risks. 5. Marketing Functions: - The Marketing Concept, Product Planning, Choice of Channels of Distribution, Advertising and Salesmanship. 6. Financial Functions: - Objectives and Scope, Estimation of Financial Requirements Long Term, Medium Term, Short Term, Sources of Finance. Books Recommended: by R.K. Sharma 1. Business Organisation &...
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...Organizacija, Volume 41 Research papers Number 6, November-December 2008 DOI: 10.2478/v10051-008-0023-5 Accounting Treatment of Goodwill in IFRS and US GAAP Mateja Jerman, Massimo Manzin University of Primorska, Faculty of Management, Cankarjeva 5, 6000 Koper, Slovenia, mateja.jerman@fm-kp.si, massimo.manzin@fm-kp.si The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards and American Generally Accepted Accounting Principles. Goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite the fact that the objective of the new International Financial Accounting Standard has been to move towards international convergence; significant differences between standards still exist. The article presents the main changes of the regulation in the last years and the key differences between the two accounting treatments. In spite of the new accounting approach there are still lots of discussions, which indicate that the field is still not properly regulated. Finally, the article offers possible directions for future research and reporting practice. Key words: goodwill treatment, impairment of goodwill, intangible assets 1 Introduction We are facing a new era of economic development with...
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