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Online · School of Business · Graduate Business

Accounting for Decision Making
BUSI-601

  • CG
  • Section 8WK
  • 11/08/2019 to 04/16/2020
  • Modified 05/19/2020

Course Description

This is a graduate level course in cost management with a strategic cost emphasis. The course presents an in-depth study of contemporary management techniques used by managers in a contemporary business environment. The balanced scorecard, critical success factors, and strategic analysis are emphasized and integrated with other decision making techniques in this accounting course.

Requisites

Prerequisite

BUSI 600

Rationale

Foundational to the degree of Master of Business Administration is a thorough understanding and wise application of cost management and contemporary management techniques. No manager can consistently manage effectively or efficiently produce long-run success in a business organization without this knowledge and ability. Cost management information provides the information the manager needs to develop and implement strategies crucial to the long-run competitive success of the firm.

Measurable Learning Outcomes

Upon successful completion of this course, the students will be able to:

  1. Utilize the process that an organization goes through in choosing its competitive strategy, including the identification and measurement of critical success factors in evaluating an existing organization.
  2. Analyze the relationship between basic cost concepts and the use of information in the four business functions.
  3. Apply various cost constructs to strategic management using knowledge of the planning and decision making function.
  4. Summarize knowledge of the operational control and management control functions by applying various cost constructs to strategic management.
  5. Integrate biblical principles into decision making related to cost management.

Course Resources

Required Resources

Liberty University Custom: Blocher, E. J., & Hicks, M. (2019). Accounting for decision making: Text and study guide. Boston, MA: McGraw-Hill. (This required resource has been provided in this course as an e-book). However, if the student prefers a physical copy of the book, he or she may purchase it through the Liberty University Online bookstore, MBS Direct. The purchase of the physical copy of the textbook is optional.

Disclaimer: The above resources provide information consistent with the latest research regarding the subject area. Liberty University does not necessarily endorse specific personal, religious, philosophical, or political positions found in these resources.

Recommended Resource

American Psychological Association. Publication manual of the American Psychological Association (Current ed.). Washington, DC: Author.

Additional Materials for Learning 

    1. Computer with basic audio and video equipment
    2. Internet access (broadband recommended)
    3. Blackboard recommended browsers
    4. Microsoft Office
    5. Students should access the library link within Connect for additional resources. Students who are not familiar with cost accounting concepts should review this material for additional practice, particularly before exams. Registration is required, but it is free.

Course Assignments

Textbook readings and lecture presentations

Course Requirements Checklist

After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in Module/Week 1.

Discussion Board Forums (2)

Discussion boards are collaborative learning experiences. Therefore, the student will participate in 2 Discussion Board Forums, each spanning 2 modules/weeks. In the first module/week, the student will submit a thread of 200–400 words directly addressing the forum prompt. The student will also submit his or her thread via a SafeAssign submission link, which will check the level of originality in the thread. In the following module/week, the student will submit a meaningful reply of 200–350 words to a classmate’s thread. All posts must contain references to the textbooks and scholarly journal articles and adhere to current APA format.

Individual Learning Projects (2)

The student will submit 2 Individual Learning Projects. The first project requires the analysis and evaluation of an organization. The second project is a research paper that explores a contemporary management technique and applies it to the organization evaluated in the first project. Both projects must adhere to current APA format.

Exams (3)

The student will complete 3 exams based on the Reading & Study material for the assigned modules/weeks. The exams will be open-book/open-notes and contain 50 multiple-choice and true/false questions. The student will have 2 hours and 30 minutes to complete each exam. Some of the questions will be computational in nature; however, all will require the student to analyze, synthesize, and apply the Reading & Study material in order to produce the correct answer. Thus, despite the exams being open-book/open-notes, the student will not necessarily be able to find the exact answers in the Reading & Study material.

Course Grading

Course Requirements Checklist

10

Discussion Board Forums

 

       Threads (2 at 80 pts ea)

160

        Replies (2 at 70 pts ea)

140

Individual Learning Projects (2 at 200 pts ea)

400

Exam 1

(Modules 1–3)

100

Exam 2

(Modules 4–5)

100

Exam 3

(Modules 6–8)

100

Total

1010

Policies

Late Assignment Policy

Course Assignments, including discussion boards, exams, and other graded assignments, should be submitted on time.

If the student is unable to complete an assignment on time, then he or she must contact the instructor immediately by email.

Assignments that are submitted after the due date without prior approval from the instructor will receive the following deductions:

  1. Late assignments submitted within one week after the due date will receive up to a 10% deduction.
  2. Assignments submitted more than one week and less than 2 weeks late will receive up to a 20% deduction.
  3. Assignments submitted two weeks late or after the final date of the course will not be accepted outside of special circumstances (e.g. death in the family, significant personal health issues), which will be reviewed on a case-by-case basis by the instructor.
  4. Group projects, including group discussion board threads and/or replies, and assignments will not be accepted after the due date outside of special circumstances (e.g. death in the family, significant personal health issues), which will be reviewed on a case-by-case basis by the instructor.

Disability Assistance

Students with a disability and those with medical conditions associated with pregnancy may contact Liberty University’s Online Office of Disability Accommodation Support (ODAS) at LUO[email protected]iberty.edu for accommodations.  Such accommodations require appropriate documentation of your condition.   For more information about ODAS and the accommodations process, including how to request an accommodation, please visit https://www.liberty.edu/online/online-disability-accommodation-support/. Requests for accommodations not related to disabilities or pregnancy must be directed to the Registrar’s Office, which generally handles medical needs support.

If you have a complaint related to disability discrimination or an accommodation that was not provided, you may contact ODAS or the Office of Equity and Compliance by phone at (434) 592-4999 or by email at [email protected].  Click to see a full copy of Liberty’s Discrimination, Harassment, and Sexual Misconduct Policy or the Student Disability Grievance Policy and Procedures.

Course Attendance

In an effort to comply with U.S. Department of Education policies, attendance is measured by physical class attendance or any submission of a required assignment within the enrollment dates of the course (such as examinations, written papers or projects, any discussion board posts, etc.) or initiating any communication with one’s professor regarding an academic subject. More information regarding the attendance policy can be found in the Academic Course Catalogs. Regular attendance in online courses is expected throughout the length of the term. Students who do not attend within the first week of a sub-term by submitting a required academic assignment (such as the Course Requirements Checklist, an examination, written paper or project, discussion board post, or other academic activity) will be dropped from the course. Students who wish to re-engage in the course are encouraged to contact Academic Advising to discuss their enrollment options. Students who begin an online course, but at some point in the semester cease attending, and do not provide official notification to withdraw, will be assigned a grade of “FN” (Failure for Non-Attendance). Students wishing to withdraw from courses after the official start date should familiarize themselves with the withdrawal policy.

Grading Scale

A- B+ B B- C+ C C- D+ D D- F
940-1010 920-939 900-919 860-899 840-859 820-839 780-819 760-779 740-759 700-739 680-699 679 and below

For courses with a Pass/NP final grade, please refer to the Course Grading section of this syllabus for the assignment requirements and/or point value required to earn a Passing final grade.

Add/Drop Policy

The full policy statement and procedures are published in the Policy Directory.

Honor Code

Liberty University comprises a network of students, Alumni, faculty, staff and supporters that together form a Christian community based upon the truth of the Bible. This truth defines our foundational principles, from our Doctrinal Statement to the Code of Honor. These principles irrevocably align Liberty University’s operational procedures with the long tradition of university culture, which remains distinctively Christian, designed to preserve and advance truth. Our desire is to create a safe, comfortable environment within our community of learning, and we extend our academic and spiritual resources to all of our students with the goal of fostering academic maturity, spiritual growth and character development.

Communities are predicated on shared values and goals. The Code of Honor, an expression of the values from which our Doctrinal Statement was born, defines the fundamental principles by which our community exists. At the core of this code lie two essential concepts: a belief in the significance of all individuals, and a reliance on the existence of objective truth.

While we acknowledge that some may disagree with various elements of the Code of Honor, we maintain the expectation that our students will commit to respect and uphold the Code while enrolled at Liberty University.

Adherence to the principles and concepts established within facilitates the success of our students and strengthens the Liberty community.

The Code of Honor can be viewed in its entirety at http://www.liberty.edu/index.cfm?PID=19155.

Schedule

 

BUSI 601

Textbook: LUC: Blocher & Hicks, Accounting for Decision Making (2019).

Module/Week

Reading & Study

Assignments

Points

1

Blocher & Hicks: chs. 1–2, Study Guide Module 1

Course Requirements Checklist

Class Introductions

DB Forum 1 Thread

10

0

80

2

Blocher & Hicks: chs. 3, 5, Study Guide Module 2

DB Forum 1 Reply

70

3

Blocher & Hicks: chs. 10, 16, Study Guide Module 3

Exam 1

100

4

Blocher & Hicks: ch. 7,

Study Guide Module 4

Individual Learning Project 1

200

5

Blocher & Hicks: chs. 8–9, Study Guide Module 5

1 presentation

DB Forum 2 Thread

Exam 2

80

100

6

Blocher & Hicks: ch. 4,

Study Guide Module 6

DB Forum 2 Reply

70

7

Blocher & Hicks: ch. 11,

Study Guide Module 7

Individual Learning Project 2

200

8

Blocher & Hicks: chs. 13, 18, Study Guide Module 8 (Additional Topics, Final Correlation)

1 presentation

Exam 3

100

Total

1010

LUC = Liberty University Custom

DB = Discussion Board

 

NOTE: Modules/Weeks 1-7 begin on Monday and end at 11:59 p.m. (ET) on Sunday

Module/Week 8 begins on Monday and ends at 11:59p.m. (ET) Friday