Pacing

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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