- \r\n \t
- Module 7: Budgeting for Operations<\/strong><\/li>\r\n \t
- Module 8: Short-term Decision Making<\/strong><\/li>\r\n \t
- Module 9: Capital Investment\u00a0Analysis<\/b><\/li>\r\n<\/ul>\r\nThe 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.\r\n
- \r\n \t
- Module 1: Nature of Managerial Accounting<\/strong><\/li>\r\n \t
- Module 5: Job Order Costing<\/strong><\/li>\r\n \t
- Module 6: Process Costing<\/strong><\/li>\r\n \t
- Module 4: Allocating Manufacturing Overhead<\/strong><\/li>\r\n \t
- Module 2: Cost-Volume-Profit Analysis<\/strong><\/li>\r\n \t
- Module 7: Budgeting for Operations<\/strong><\/li>\r\n \t
- Module 3: Standard Cost Systems<\/strong><\/li>\r\n \t
- Module 10: Responsibility Accounting<\/strong><\/li>\r\n \t
- Module 8: Short-term Decision Making<\/strong><\/li>\r\n \t
- Module 9: Capital Investment Analysis<\/strong><\/li>\r\n<\/ul>","rendered":"
![\"icon](\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/2025\/2017\/07\/10205220\/stopwatch.png\")
<\/p>\nThe Managerial Accounting textbook contains ten modules\u2014some 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:<\/p>\n
- \n
- Module 1: Nature of Managerial\u00a0Accounting<\/b>\u00a0and Module\u00a02: Cost-Volume-Profit Analysis<\/strong>.<\/span><\/li>\n
- Module 3: Standard Cost Systems<\/strong>\u00a0and <\/span>Module 4: Allocating Manufacturing Overhead<\/strong>.<\/span><\/li>\n
- Module 5: Job Order Costing\u00a0<\/strong>and Module 6: Process Costing.<\/strong><\/li>\n<\/ul>\n
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.<\/p>\n
- \n
- Module 7: Budgeting for Operations<\/strong><\/li>\n
- Module 8: Short-term Decision Making<\/strong><\/li>\n
- Module 9: Capital Investment\u00a0Analysis<\/b><\/li>\n<\/ul>\n
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.<\/p>\n
- \n
- Module 1: Nature of Managerial Accounting<\/strong><\/li>\n
- Module 5: Job Order Costing<\/strong><\/li>\n
- Module 6: Process Costing<\/strong><\/li>\n
- Module 4: Allocating Manufacturing Overhead<\/strong><\/li>\n
- Module 2: Cost-Volume-Profit Analysis<\/strong><\/li>\n
- Module 7: Budgeting for Operations<\/strong><\/li>\n
- Module 3: Standard Cost Systems<\/strong><\/li>\n
- Module 10: Responsibility Accounting<\/strong><\/li>\n
- Module 8: Short-term Decision Making<\/strong><\/li>\n
- Module 9: Capital Investment Analysis<\/strong><\/li>\n<\/ul>\n\n\t\t\t
\n\t\t\t Candela Citations<\/h3>\n\t\t\t\t\t
\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tCC licensed content, Original<\/div>- Pacing. Provided by<\/strong>: Lumen Learning. License<\/strong>: CC BY: Attribution<\/a><\/em><\/li><\/ul>CC licensed content, Shared previously<\/div>
- Stopwatch. Authored by<\/strong>: Adrien Coquet, FR. Provided by<\/strong>: Noun Project. Located at<\/strong>: https:\/\/thenounproject.com\/term\/stopwatch\/1094680\/<\/a>. License<\/strong>: CC BY: Attribution<\/a><\/em><\/li><\/ul><\/div>\n\t\t\t\t\t\t <\/div>\n\t\t\t\t\t <\/div>\n\t\t\t <\/section>","protected":false},"author":169134,"menu_order":2,"template":"","meta":{"_candela_citation":"[{\"type\":\"cc\",\"description\":\"Stopwatch\",\"author\":\"Adrien Coquet, FR\",\"organization\":\"Noun Project\",\"url\":\"https:\/\/thenounproject.com\/term\/stopwatch\/1094680\/\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"\"},{\"type\":\"original\",\"description\":\"Pacing\",\"author\":\"\",\"organization\":\"Lumen Learning\",\"url\":\"\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"\"}]","CANDELA_OUTCOMES_GUID":"","pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-1908","chapter","type-chapter","status-publish","hentry"],"part":1838,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1908","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/users\/169134"}],"version-history":[{"count":8,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1908\/revisions"}],"predecessor-version":[{"id":2270,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1908\/revisions\/2270"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/parts\/1838"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1908\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/media?parent=1908"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=1908"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/contributor?post=1908"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/license?post=1908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
- Module 5: Job Order Costing<\/strong><\/li>\n
- Module 8: Short-term Decision Making<\/strong><\/li>\n
- Module 3: Standard Cost Systems<\/strong>\u00a0and <\/span>Module 4: Allocating Manufacturing Overhead<\/strong>.<\/span><\/li>\n
- Module 5: Job Order Costing<\/strong><\/li>\r\n \t
- Module 8: Short-term Decision Making<\/strong><\/li>\r\n \t