UCC/UGC/ECCC
Proposal for New Course
Please attach proposed Syllabus in approved university format.
1. Course subject and number: BA 521
2. Units:
See upper and lower division undergraduate course definitions.
3. College:
The W.A. Franke College of
Business
4. Academic Unit:
3
MBA Program
5. Student Learning Outcomes of the new course. (Resources & Examples for Developing Course Learning
Outcomes)
Upon successful completion of the course, students will be able to:
1.
2.
3.
4.
5.
6.
7.
Learn and apply the basic principles and procedures of accountancy in the
preparation, analysis, and interpretation of general purpose financial statements
Learn fundamental concepts of accounting practices and analyze and understand
their impact on financial statements
Develop analytic and problem solving skills
Understand the planning and control function of management accounting information;
produce, analyze, and interpret financial information to inform business decisions.
Calculate basic accounting measures used in performance evaluation of managers
and business sub-units; discuss the advantages and disadvantages of the measures; and
identify conditions for their appropriate use
Use appropriate spreadsheet technology to produce reports and analyses
Competently present financial analyses orally and through written reports.
6. Justification for new course, including how the course contributes to degree program outcomes,
or other university requirements / student learning outcomes. (Resources, Examples & Tools for Developing
Effective Program Student Learning Outcomes).
Provides an efficient mechanism for students to acquire knowledge necessary for the MBA
program or for non-MBA or certificate students to gain business foundation knowledge.
Required for the Business Foundations certificate.
7. Effective BEGINNING of what term and year?
See effective dates calendar.
8. Long course title: Accounting for Managers
(max 100 characters including spaces)
9. Short course title: Accounting for Managers
(max. 30 characters including spaces)
Effective Fall 2012
Summer 2013
10. Catalog course description (max. 60 words, excluding requisites):
Students will develop an understanding of financial and managerial accounting from a user’s
perspective and will be able to prepare financial reports, analyze and appropriately use
financial information to inform business decisions.
11. Will this course be part of any plan (major, minor or certificate) or sub plan (emphasis)?
Yes
No
If yes, include the appropriate plan proposal.
Business Foundations Graduate Certificate
12. Does this course duplicate content of existing courses?
Yes
No
If yes, list the courses with duplicate material. If the duplication is greater than 20%, explain why
NAU should establish this course.
Some duplication of undergraduate course content is present, but MBA students and students
seeking increased knowledge of business at the graduate level do not need all the content
offered in the undergraduate courses. The focus in the graduate courses will be more
managerial and less procedural. The pace of material coverage will be accelerated.
13. Will this course impact any other academic unit’s enrollment or plan(s)?
If yes, include a letter of response from each impacted academic unit.
14. Grading option:
Letter grade
Yes
Pass/Fail
No
Both
15. Co-convened with:
14a. UGC approval date*:
(For example: ESE 450 and ESE 550) See co-convening policy.
*Must be approved by UGC before UCC submission, and both course syllabi must be presented.
16. Cross-listed with:
(For example: ES 450 and DIS 450) See cross listing policy.
Please submit a single cross-listed syllabus that will be used for all cross-listed courses.
17. May course be repeated for additional units?
16a. If yes, maximum units allowed?
16b. If yes, may course be repeated for additional units in the same term?
Yes
No
Yes
No
18. Prerequisites:
Post-Baccalaureate or Graduate Status
If prerequisites, include the rationale for the prerequisites.
This course is designed for academically advanced students. Both content and pace will be
suited to students who have completed undergraduate degrees.
19. Co requisites:
If co requisites, include the rationale for the co requisites.
Effective Fall 2012
20. Does this course include combined lecture and lab components?
Yes
No
If yes, include the units specific to each component in the course description above.
Kathy Savage, Kathe Shinham,
21. Names of the current faculty qualified to teach this course: Nancy Wilburn, Bob Kilpatrick
Answer 22-23 for UCC/ECCC only:
22. Is this course being proposed for Liberal Studies designation?
If yes, include a Liberal Studies proposal and syllabus with this proposal.
Yes
23. Is this course being proposed for Diversity designation?
If yes, include a Diversity proposal and syllabus with this proposal.
Yes
Scott Galland
Reviewed by Curriculum Process Associate
10/9/2012
Date
Approvals:
Department Chair/ Unit Head (if appropriate)
Date
Chair of college curriculum committee
Date
Dean of college
Date
For Committee use only:
UCC/UGC/ECCC Approval
Date
Approved as submitted:
Yes
No
Approved as modified:
Yes
No
Effective Fall 2012
No
No
COURSE SYLLABUS –BA 521 ACCOUNTING FOR MANAGERS
General Information
 The W.A. Franke College of Business
 BA 521, Accounting for Managers
 3 credit hours Units
 Summer Only, time to be determined (TBD)
 Instructor’s name: TBD
 Office address: TBD
 Office hours: TBD
Course prerequisites:
Post baccalaureate or graduate status
Course description:
Students will develop an understanding of financial and managerial accounting from a user’s perspective and
will be able to prepare financial reports, analyze and appropriately use financial information to inform business
decisions.
Student Learning Expectations/Outcomes for this Course:
Upon completion of this course, students should be able to:
A. Learn and apply the basic principles and procedures of accountancy in the preparation, analysis, and
interpretation of general purpose financial statements
B. Learn fundamental concepts of accounting practices and analyze and understand their impact on
financial statements
C. Develop analytic and problem solving skills
D. Understand the planning and control function of management accounting information; produce,
analyze, and interpret financial information to inform business decisions.
E. Calculate basic accounting measures used in performance evaluation of managers and business subunits; discuss the advantages and disadvantages of the measures; and identify conditions for their
appropriate use
F. Use appropriate spreadsheet technology to produce reports and analyses
G. Competently present financial analyses orally and through written reports.
Course structure/approach:
The course will be a combination of lecture and problem based learning supplemented with
business case analysis and project-based assignments requiring written deliverables and presentations.
Textbook and required materials:
Textbooks such as: Edmonds, Olds, McNair, and Tsay (2012). Survey of Accounting (3rd ed.). New York:
McGraw-Hill Irwin.
Or, Breitner and Anthony, (2012) Essentials of Accounting (11th ed.). New York: Prentice Hall.
and, Ansari, Bell, and Klammer (2004). Management Accounting: A Strategic Focus, A modular Series. New
York: Houghton-Mifflin.
Recommended optional materials/references (attach reading list):
Business cases from Harvard, Darden, or the Ivy schools, or from similar sources.
Effective Fall 2012
Course outline:
Financial Reporting Process and Financial Statements
Basic Concepts of Accrual Accounting
The Income Statement
Revenue measurement and recording
Expense measurement and recording
The Balance Sheet
Asset measurement and recording
Liability and equity measurement and recording
Statement of Cash Flows and Direct Cash Budgeting
Analysis and Interpretation of Financial Statements
Strategic Cost Management, Planning, and Control
Cost Behavior and Profitability Analysis
Cost Accumulation Systems
Job costing
Cost allocation and activity based costing
Planning and Control
Budgeting as a plan
Control function of budgets
Performance Assessment
Relevant costs for short-run business decisions
Assessment of Student Learning Outcomes:
 Methods of Assessment
In-class individual examinations
Individual problem assignments
Individual projects or cases
Group projects or cases
Participation
60%-70%
10%
10%-15%
10%-15%
5%

Timeline for Assessment
Examinations will be given a minimum of twice during the term (midterm and final)
Assignments, cases, and projects will be spread throughout the term.

Grading System
Grades will be assigned on the basis of total points earned relative to the following scale:
90% or greater A
80% to 89% B
70% to 79% C
60% to 69% D
below 60% F
Final grades may be based upon a curved scale representing lower point values than those above.
Effective Fall 2012
Course policy:

Retests/makeup tests
Exams may include problems, essay questions, and case analyses relating to class discussions, lectures,
assigned reading, cases, and homework. If you are unable to take an exam, you must notify your
instructor before the exam is given. If you miss an exam without notifying your instructor beforehand or
without a valid excuse, you will receive a zero on the exam. If you have a valid reason for missing the
exam, alternative arrangements will be made. No exams will be given early, nor will retests be given.

Attendance
Failure to attend class will reduce a student’s participation grade.

Statement on plagiarism and cheating
Graduate business students are expected to meet the highest standards of professional integrity. Student
behavior should set an example of integrity and serve to elicit trust from those that work with them.
Graduate business students are held accountable to their peers and their faculty for their actions. (MBA
Oath, adapted.) Academic dishonesty is not tolerated in any course within the graduate business
program. Academic dishonesty includes, but is not strictly limited to the following: cheating by way of
using any unapproved written or digital notes, study aides, or the work of someone other than yourself;
the falsification, fabrication, or use of misleading data, information, or citations in any assignment;
plagiarism; submitting academic work prepared for a different class without the knowledge and approval
of the instructor; unsanctioned collaboration between students or groups of students; misrepresentation
of personal circumstances to justify an extended deadline or makeup exam or assignment; forgery;
violation of copyright; taking undue personal credit for team projects and activities; assisting or
knowingly allowing another student to violate the academic dishonesty policy. If suspected, violations
of the academic dishonesty policy will be investigated by the instructor and will be reported according to
the policies set forth by the W. A. Franke College of Business and Northern Arizona University.
Confirmed violations will result at a minimum in a point deduction of twice the grade for the specific
work in question and may result in a failing grade for the course.
University policies:
Attach the Safe Working and Learning Environment, Students with Disabilities, Institutional Review
Board, and Academic Integrity policies or reference them on the syllabus. See the following document
for policy statements: http://www4.nau.edu/avpaa/UCCPolicy/plcystmt.html.
Effective Fall 2012