TUSCULUM COLLEGE
GRADUATE AND PROFESSIONAL STUDIES
COURSE SYLLABUS
INTRODUCTION TO MANAGERIAL ACCOUNTING AND BUDGET PLANNING
IN ORGANIZATIONS – MGMT 410
(Proposed revisions to course title and description in progress)
Instructor Name
Phone (w)
E-mail
Course Dates
(h)
BSOM
Course Description:
The study of planning and control systems in complex organizations with
emphasis on the development and administration of budgets and financial
support systems. Prerequisites: MGMT 420 or permission.
(4 credit hours)
Required Text:
Brigham, E.F., Houston, J.F. (1999). Fundamentals of financial management
(Concise 2nd ed.). Ft. Worth, TX: Dryden.
Course Goals:
The course will:

Introduce students to the importance and role of financial management within
organizations.

Introduce students to financial statements and the basics of financial analysis
and forecasting.

Introduce the concepts of risk and return, time value of money, asset
valuation, and the components of corporate financing.
Course Objectives:
Upon completion of this course, students will be able to:
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
explain the role of the financial management function and its relationship to
other functions within an organization.

identify the types of financial statements, sources and nature of company
information, and role of financial statement analysis.

discuss the types of financial markets and the role of regulatory institutions.

discuss the relationship of risk and return to the valuation of financial
instruments.
demonstrate understanding of the relationship of interest rates, cost of
capital, WACC and the forms of company financing.


perform basic computations involving the time value of money, explain the
basic principles for assessing investments, and identify the techniques
available for capital budgeting.

discuss sales forecasting techniques and the financial planning process.

explain the basic tools for managing working capital.
Foundational Competencies:
The competencies below must be addressed in the course. You should indicate
how each is addressed in your course format. Some suggestions are listed
below in italics. For Civic Arts, you may select a portion of the competency to
address specifically in the course. If you choose, you may add other
competencies if you want to measure them.

Critical Analysis - Students are required to complete a project(s) that
requires critical analysis. Students complete an analysis that demonstrates a
knowledge base of financial tools, procedures for measuring one company’s
performance against industry standards, practical ideas aimed at offering
solutions to problems, and supportive material designed to defend their
position.

Civic Arts - Students gain understanding of the changing and expanding role
that a financial manager fills in business and industry. Through this role,
students develop an understanding and appreciation for their role in a
company’s “reason for being”. They explore the relationship between their
financial knowledge and their experience, understand the importance of their
personal attributes and leadership qualities to management practices, and
know that their experiences, knowledge, skills, and abilities combine to define
their competency.
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Students With Disabilities:
Students requiring accommodations in order to function effectively in class
activities should contact Lori McCallister at (423) 636-7300, extension 651 or 1800-729-0256, extension 651.
Tusculum College Learning Center:
If any student requires additional academic support, they may obtain it through
the Tusculum College Learning Center. For this service, please contact Lori
McCallister at (423) 636-7300, extension 651; 1-800-729-0256, extension 651; or
by email at lmccalli@tusculum.edu. The Learning Center is located in Room 100
of Annie Hogan Byrd. The mailing address is Tusculum College Learning Center,
Box 5025, Greeneville, Tennessee, 37743.
Course Schedule:
Include a description of Weekly Individual Assignments and a description of
Weekly Study Group Assignments. Include both individual and study group
assignments prior to the first class meeting.
Grading System:
Instructors must reveal their own grading system.

The grading system should includes the relative weights and percentages of
assignments, tests, etc.

Instructors should be specific on how the percentages are derived and what
assessment measures are utilized to determine the grade. Separate criteria
to measure a particular assignment should be included either here in the
syllabus, or provided as an attachment to the syllabus. Grading criteria
should be aligned with the learning outcomes.

Grading for study group assignments should be included in the system (the
study group assignments should equal around 20% of the grade). Individual
performances of study group members should be evident in the grading of
study group assignments. Instructors should guard against the some
members of the study group "carrying" weak students.
Grading Scale:
The scale set forth by Tusculum College must be used for all courses. The
grading system used by instructors must be converted to this grading scale.
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93 - 100
90 - 92
87 - 89
83 - 86
80 - 82
77 - 79
73 - 76
70 - 72
67 - 69
63 - 66
<63
A
AB+
B
BC+
C
CD+
D
F
Explanation of Assignments:
All assignments should be described. Information may include nature and
objectives of assignments, length, grading criteria, due date, and any other
relevant information. Collectively, all of the assignments, tests, and any other
activities should contribute to measuring the extent to which students are
performing on the course objectives and the competencies. All individual and
study group assignments should be included in this section.
Library Assignment:
Faculty members should ensure that there is a specific research assignment that
requires the students to utilize the Tusculum College library resources either in
person or via the Tate Library website: http://library.tusculum.edu. Librarians
are available to assist faculty in developing assignments and in instructing and
assisting students in their research. Several of the online resources may also be
accessed from home with a username and password provided by library staff.
For more information, contact Anne Reever, Asst. Library Director for Distance
Education, in Greeneville at 423-636-5320 or 1-800-729-0256 extension 5801 or
Mary Halliburton, Distance Education Librarian Southeast, in Knoxville at 865693-1177 or 1-800-729-0116 extension 5016.
Attendance Policy:
The Tusculum College Professional Studies attendance policy is found in
the college catalog. It indicates that attendance is mandatory and that any
student missing more than one third of any course will receive an “F”.
Instructors must adhere to Tusculum’s policy, but may specify additional
policies on attendance, lateness, and making up work.
Instructors must carefully document student attendance including late
arrivals and early departures. Any combination of missing that is greater
than 1/3 of the class time is an automatic "F" , and the student is to be
assigned the "F" by the instructor. · Instructors are expected to hold
students accountable for class time missed due to absences. Instructors
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are encouraged to require that additional assignments/activities be
completed to insure that the student has covered the material missed. A
statement to this effect and how the absence may affect the grade should
be included.
Academic Dishonesty:
Plagiarism is a violation of the Ethics of Social Responsibility competency.
As stated in the Graduate and Professional Studies Student Handbook
and Research Guide and the Tusculum College Catalog, plagiarism is a
form of academic dishonesty. It consists of knowingly presenting in writing
or in speech the intellectual or creative work of others as if it were one's
own. This includes, but is not limited to:
1. Failing to identify direct or word-for-word quotations by use of
appropriate symbols and reference to the source
2. Restating in your own words the work (ideas, conclusions, words) of
another without reference to the source
3. Presenting as your own the creative work (for instance, music or
photographs) of another without proper acknowledgment.
See the Graduate and Professional Studies Student Handbook and
Research Guide and the Tusculum College Catalog for other forms of
academic dishonesty and the sanctions for dishonest performance.
Other Policies:
Instructors should provide students with any other policies that they will adhere
to during the course.
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Sample Study Group Activities
This section is for the use of instructors and serves as a guide in
establishing Study Group activities. It is not to be included in the syllabus
given to the students.
(Make sure that students have meaningful assignments that fulfill the
requirement of meeting an additional four hours per week in study group. The
faculty member may want to have a weekly assignment as well as a large project
that will take several seeks preparation.)
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




Case studies from end of chapters.
Wall Street Journal – discussing current events and applying to class topics –
have each group review an article form the Wall Street Journal and prepare
a written summary of the article three to four pages in length.
Do a financial analysis of the balance sheet and income statement to use in
making an investment decision (i.e. invest or not invest), to analyze a troubled
company and make recommendations for improvement.
Discuss specific end of chapter questions assigned by instructor.
Simulate a real world money stock investment. (i.e. select randomly 10 stocks
and select 10 stocks specifically chosen by a group of professionals and
follow the prices from beginning to end of class and compare).
Interview a person who works in a financial field.