This course focuses on the context of accounting and the use of accounting information for decision making, planning, and control. It will examine how managers can utilize the tools of economics, forecasting, accounting/finance, and decision theory to aid in these critical decisions. The course will consider how differences and changes in the internal operating conditions and in the external political-economic environment can affect a manager's resource allocation decisions. Topics include incremental analysis, short- and long-run decision-making and financial analysis.
a. Internet delivery format. b. Department Approval Needed. c. This section is reserved for students enrolled in either the Risk Management or PART-TIME Marketing Management diploma programs. d. Students must receive approval to register into this course. For approval, please send an email to email@example.com that includes your BCIT student ID number and a brief explanation of why you wish to register in the course.
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Upon successful completion of this course, the student will be able to:
Differentiate the role of financial accounting from managerial accounting.
Interpret accounting and its relationship to shareholder value and corporate governance.
Demonstrate accounting and financial transactions within an accounting and information system.
Construct and differentiate various financial reports.
Interpret financial reports and alternative perspectives.
Use accounting information for management and inventory control.
Apply accounting information in making marketing, operating, and human resource decisions.
Justify strategic investment decisions and demonstrate capital budgeting techniques.
Assess the performance evaluation of business units.
Prepare operating budgets and differentiate various budgetary controls.
Evaluate strategic management accounting.
Effective as of Winter 2014
FMGT 2152 is offered as a part of the following programs:
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