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BUS 3304 – Managerial Accounting

BUS 3304 – Managerial Accounting


Reading Assignment

During the Basic Accounting (BUS 1102) and Financial Accounting courses we learned that the accounting profession is diverse as to purposes, goals, and tasks that accountants undertake. In this course, we will concentrate on the field of managerial accounting.

Chapter 1, What is Managerial Accounting, will describe managerial accounting and will contrast it with other fields of accounting. The chapter will also review the basics of inventory accounting and the role of Cost of Goods Sold.

In Chapter 2, How is Job Costing Used to Track Production Costs, we begin our learning journey through managerial accounting with a costing model called Job Order Costing. This will be one of a number of ways of how business leaders assign costs to specific business products or ventures.

Chapters 1-2 End-Of-Chapter Questions

Discussion Assignment

Explain how direct materials and direct labor costs are attributed to specifically produced goods or projects (jobs) using Job Order Costing. Please provide at least one example.

You are encouraged to research outside sources and, of course, cite them. Do not, however, quote sources word-for-word, but rather, respond to the Discussion Forum Question in your own words.

Accounting Assignment

Income Statement (with cost of goods sold adjustment). Required: Prepare an income statement for year ended December 31.

Rambler Company had the following activity for the year ended December 31:

Sales revenue $2,050,000
Selling expenses $ 575,000
General and administrative expenses $ 330,000
Cost of goods sold (before adjustment) $ 700,000
Under-applied overhead $ 23,000

Learning Journal

The Learning Journal is a space where you should reflect upon what was learned during the week. How it applies to your daily life and will help you with your life (career) goals.

For this week’s reflection, please write three complete and well composed paragraphs where you use, as an example, a company that operates where you live and describe how the job order costing would help the business owners managed their business.

Required Textbook and Materials: UoPeople courses use open educational resources (OER) and other materials specifically donated to the University with free permissions for educational use. Therefore, students are not required to purchase any textbooks or sign up for any websites that have a cost associated with them. The main required textbooks for this course are listed below, and can be readily accessed using the provided links. There may be additional required/recommended readings, supplemental materials, or other resources and websites necessary for lessons; these will be provided for you in the course’s General Information and Forums area, and throughout the term via the weekly course Unit areas and the Learning Guides.

Heisinger, K., & Hoyle, J. B. (2012). Managerial Accounting. Creative Commons by-nc-sa 3.0. 

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