Module Title : Management Accounting
Module Code : BBA410, CM410, BIT420 Management Accounting

Course Objective
A primary objective of this course is to provide a basic knowledge of how accounting information systems function in today’s business environment.    Transaction flowcharting and internal controls of the revenue, expenditure and conversion cycles are covered in detail.  Attention is also focused on basic computer terminology, EDP controls, and relational databases. You can no longer separate accounting information systems from technology so another, equally important, objective of this course is to make you an efficient, reasonably sophisticated user of computer technology.  IT IS ASSUMED THAT YOU ENTER THIS COURSE WITH A WORKING KNOWLEDGE OF WINDOWS; WORD; AND EXCEL.

Course Description
Topics covered include Introduction to Accounting Information Systems and basic flow charting techniques, Internal Controls, Revenue Cycle - Manual Systems Controls & Weaknesses, Basic Computer Fundamentals Computerized Revenue Cycle, EDP, Expenditure Cycle -- Controls & Weaknesses, Electronic Data Interchange, Expenditure, EDI & Conversion Cycle and related topics.

Course Requirement
There will be 7 multiple-choice exams and course assignments (Reaction Papers). The objective is not to test your memorization skills but your ability to readily assimilate principles of economics and then apply the data and concepts to everyday problems and situations. 

Course Assignments: Reaction Papers

The reaction paper is your opportunity to reflect and consider each chapter presented in this course.  It should contain your own thoughts, reactions, opinions, areas of agreement or disagreement that you arrive at as you progress through the course.  It may be a reaction to something you read in the text, or outside lecture material.  The paper should be hand-written in ink and a minimum of one page (front & back), single-spaced.

All papers must be submitted at the end of the course.

Grading Procedure
Multiple-choice exams are valued at 70% of final grade; assignment is 30% of final grade.