Sco2000

[pic 1]        FALL 2019

École des sciences de la gestion

Département des sciences comptables

Université du Québec à Montréal

Introduction to Managerial Accounting

SCO 2000

DS-M425

Thursday 14h-17h

Course Outline  

Fall session 2019

Introduction 

The course SCO2000, Introduction to Managerial Accounting, is a core course open to undergraduate students in the École des sciences de la gestion (ESG). This course was developed to initiate students to management accounting and, more precisely, to how Management Accounting helps corporate decision making. In addition, the course initiates students to the roles and responsibilities of management accountants in organizations.

Course objectives

The course presents three management accounting methods: basic methods to calculate costs, methods to help evaluate projects, and an overview of current management accounting methods to help organizational performance and decision making.

The different concepts are presented in a decision making perspective and not an accounting entry perspective. Accounting journal entries are not covered; and all the course subjects are presented in a way to help future managers understand the fundamentals of Management Accounting without becoming experts.  

Educational approach

Various methods are used to obtain the course objectives: class lectures, class discussions, group work, and presentations. Students are expected to participate actively in class discussions. This course requires 6 to 10 hours of individual work per week.    

Evaluation

Final grading scale