The Managerial Accounting textbook contains ten modules—some modules can be covered at a pace of one module per week, and others will need two weeks to cover for a sixteen-week semester. If you need to modify the pace and cover the material more quickly, the following modules work well together:
- Module 1: Nature of Managerial Accounting and Module 2: Cost-Volume-Profit Analysis.
- Module 3: Standard Cost Systems and Module 4: Allocating Manufacturing Overhead.
- Module 5: Job Order Costing and Module 6: Process Costing.
We recommend NOT doubling up the following modules, because they are long and especially challenging. Students will need more time for mastery and completion of assignments.
- Module 7: Budgeting for Operations
- Module 8: Short-term Decision Making
- Module 9: Capital Investment Analysis
The Managerial Accounting textbook can be rearranged in different orders depending on faculty preference. Another common order is suggested below. Note that in this order Module 7 and Module 3 are grouped together so that the students learn how to create budgets before learning about budget variances in standard cost systems.
- Module 1: Nature of Managerial Accounting
- Module 5: Job Order Costing
- Module 6: Process Costing
- Module 4: Allocating Manufacturing Overhead
- Module 2: Cost-Volume-Profit Analysis
- Module 7: Budgeting for Operations
- Module 3: Standard Cost Systems
- Module 10: Responsibility Accounting
- Module 8: Short-term Decision Making
- Module 9: Capital Investment Analysis
