UNIVERSITY OF GUAM
Spring Semester 2010
Course Title: BA201 – 03. Principles of Managerial Accounting
Course Schedule: TTH 800 am – 9:20 pm
ELIZABETH FOMA, DBA, CFE
Office Hours: 9:30 – 10:30 am TTH, MW 11:00 am-13:00 pm
Tel 735-2506 (leave a message), 734-0882 Hm
1. Course Description:
This course is the continuation of BA200. This course includes a greater emphasis on managerial
and cost accounting skills. Emphasis is on managerial accounting concepts for external and
internal analysis, reporting and decision-making.
Prerequisite: BA200 with a grade of "C" or better.
2. Course Content:
a. Accounting for Corporations
b. Long-Term Liabilities
c. Investments and International Operations
d. Reporting the Statement of Cash Flows
e. Analysis of Financial Statements
f. Managerial Accounting Concepts and Principles
m. Capital Budgeting and Managerial Decisions
g. Job Order Cost Accounting
h. Process Cost Accounting
i. Cost Allocation and Performance Measurement
j. Cost-Volume-Profit Analysis
k. Master Budgets and Planning
l. Flexible Budgets and Standard Costs
3. Rationale for the Course:
The course aims to give the student practical knowledge of managerial accounting. This course
focuses with the use of accounting data for internal purposes to help management in planning
and controlling functions in a company.
4. Skills and Background Required or Expected:
Completion of BA200 with a grade of “C” or better.
5. Teaching Methodologies and Anticipated class size:
Lectures, lecture discussion, PowerPoint presentations, research, class participation, and/or
computerized practice set.
Maximum class size is 24.
6. Learning Objectives for Students: