TROY UNIVERSITY
MASTER SYLLABUS
SORRELL COLLEGE OF BUSINESS
MGT 6695
Accounting Analysis
Prerequisites
Graduate standing.
Description
The development of an understanding of how accounting information can be interpreted and
used by management to aid in the planning and controlling functions of business.
Objectives
On completion of the course, the student should be able to:
1. List and describe the components of the balance sheet, income statement, and statement of
cash flows.
2. Explain how business transactions affect financial accounting statements.
3. List and explain the basic operational and cost terms used by business organizations.
4. Identify and classify cost behaviors, and explain how cost measurement is used in decisionmaking in organizations.
5. Describe the management control process and how accounting information is used in it.
6. Identify problem requirements and the information needed for problem solving in situations
involving business finance and accounting.
7. Apply accounting information to strategic planning, budgeting, and evaluation in an apt
scenario.
Purpose
To introduce the concepts of managerial accounting, explain the relationship between financial
and managerial accounting, and introduce the use of accounting information for decision-making
in organizations. MSM unspecified elective. MSHRM elective.
Approved Texts
Anthony, R. N., Hawkins, D., & Merchant, K. (2004 or current). Accounting: Text and cases
(11th ed.). Boston, MA: McGraw-Hill.
Garrison, R. H., Noreen, E., & Brewer, P. C. (2006 or current). Managerial accounting (11th
ed.). Boston, MA: McGraw-Hill.
Master Syllabi are developed by the senior faculty in each business discipline. This Master Syllabus must be used as the basis for developing the
instructor syllabus for this course, which must also comply with the content specifications outlined in the Troy University Faculty Handbook.
The objectives included on this Master Syllabus must be included among the objectives on the instructor’s syllabus, which may expand upon the
same as the instructor sees fit. The statement of purpose seeks to position the course properly within the curriculum and should be consulted by
faculty as a source of advisement guidance. Specific choice of text and other details are further subject to Program Coordinator guidance.
1 August 2005
Master Syllabus: MGT 6695
2
Horngren, C. T., Foster, G. M., & Datar, S. M. (2006 or current). Cost accounting: A managerial
emphasis (12th ed.). Upper Saddle River, NJ: Prentice Hall.
Supplements
Baxendale, S. J. (2002 or current). Lambers CMA review (1st ed.). North Andover, MA:
Lambers Publications.
Baxendale, S. J., Coppage, R., & Levitan, A. B. (2001 or current). The CMA/CFM exam: An
introduction to all five parts of the CMA/CFM exam, featuring questions, answers,
explanations, test-taking tips and strategies (1st ed.). North Andover, MA: Lambers
Publications.
Gleim, I. N. (2002 or current). CMA review: Financial accounting and reporting (11th ed.).
Gainesville, FL: Gleim Publications.
Gleim, I. N. (2002 or current). CMA review: Management reporting, analysis, and behavioral
issues (11th ed.). Gainesville, FL: Gleim Publications.
Gleim, I. N. (2002 or current). CMA/CFM review: Decision analysis and information systems
(11th ed.). Gainesville, FL: Gleim Publications.
Gleim, I. N. (2002 or current). CMA/CFM review: Economics, finance, and management (11th
ed.). Gainesville, FL: Gleim Publications.
Stickney, C. P., Brown, P. R., & Wahlen, J. M. (2004 or current). Financial reporting and
statement analysis: A strategic approach (5th ed.). Mason, OH: Thomson/SouthWestern.
Troy State University Faculty Handbook (2001): Section 3.8.2.8 [extract]—22 essential elements of the syllabus (somewhat modified for space):
a.
b.
c.
d.
e.
f.
g.
Course title
Course number
Term
Instructor
Prerequisites
Office hours
Class days, times
h.
i.
j.
k.
Classroom location n. Grading methods,
Office location
criterion weights,
Office telephone
make-up policy,
Course description,
mid-term grade
objectives
reports
l. Text(s)
o. Procedure, course
m. Other materials
requirements
p. General supports
r. Additional services u. Cheating policy
(computer works,
(Americans with
v. Specialization
writing center)
Disabilities Act,
requirements
q. Daily assignments,
other statements)
(certification,
holidays, add/drop s. Absence policy
licensure, teacher
& open dates, dead t. Incomplete-work
competencies)
day, final exam
policy