Syllabus
Master of Business Administration
BUAC 625: Financial Accounting for Decision Making
Credits - 3
Description
This course equips students with the essential accounting knowledge and analytical tools needed to make informed decisions in business settings. The course focuses on understanding financial and managerial accounting concepts and their application in decision-making processes. Students will learn how to interpret financial statements, evaluate performance metrics, and utilize ratio analysis to make strategic business decisions. Emphasis will be placed on cost behavior, ethics and performance measurement. The course is designed to develop practical skills for assessing financial risks, maximizing profits, and achieving organizational goals through effective accounting practices.
Materials
Learning Objectives and Outcomes
- Construct and interpret accounting statements including: balance sheet, income statement, and the statement of cash flow.
- Analyze and interpret financial data to make informed decisions and assess business performance and risks.
- Compute and interpret financial ratios and performance metrics to inform business decisions.
- Interpret components of an annual report and 10-K.
- Utilize relevant industry technology (Excel and Tableau) to develop decision-making models using financial information.
Assignments
Academic Engagement Quiz
A brief quiz to affirm understanding of course structure and expectations.
Give Help and Get Help Discussions
These are weekly optional open-ended discussions to be used as a space to connect with classmates regarding questions or emerging concepts.
Extra Credit Discussion
In this discussion, you will synthesize what you have learned from the first four weeks of the course to determine what types of decisions and data companies may need to consider. This extra credit activity is worth 20 points on the Real World Perspectives Project.
Smart Book Reading
Each chapter will have assigned reading and related check questions. Refer to the Smart Book Tutorial for guidance on how this is structured with in your McGraw Text. Successful completion of the reading will allow you to complete the Real World Perspectives Project, Data Visualization, and Application Problems using Excel.
Real World Perspectives Project
This project is to be completed on-line at McGraw Hill Connect. All chapters will include problems using the annual reports from two companies (American Eagle Outfitters and The Buckle). You will apply the concepts from the chapter utilizing real annual reports and answering relevant questions. Links to the annual reports are embedded in the problems.
Data Visualization and Tableau Dashboards
Almost all chapters will include problems using data visualization and tableau dashboards with questions regarding data interpretation and analysis.
Application Problems within Text and Excel
Excel application problems with guided video support will be completed for multiple chapters. Some chapters will also have application problems outside of Excel.
Final Analysis Reflection
Final reflection and analysis of the work done with annual reports for American Eagle and The Buckle. This assignment looks into the “why” behind data and decision making.
Grading Policy
Your grade in this course will be determined by the following criteria:
Grade Breakdown
| Assignment | Point Value | Percentage Value |
|---|---|---|
| Smart Book Reading Assignments with integrated Knowledge Check Questions: Each chapter will have assigned reading and related check questions. Refer to the Smart Book Tutorial for guidance on how this is structured with in your McGraw Text. Successful completion of the reading will allow you to complete the Real World Perspectives Project, Data Visualization, and Application Problems using Excel. | 250 Points | 25% |
| Real World Perspectives Project: This project is to be completed on-line at McGraw Hill Connect. All chapters will include problems using the annual reports from two companies (American Eagle Outfitters and The Buckle). You will apply the concepts from the chapter utilizing real annual reports and answering relevant questions. Links to the annual reports are embedded in the problems. | 300 Points | 30% |
| Data Visualization/Dashboard Problems using Tableau: Almost all chapters will include problems using data visualization and tableau dashboards with questions regarding data interpretation. | 200 Points | 20% |
| Application Problems within Text and Excel: Excel application problems with guided video support will be completed for multiple chapters. Some chapters will also have application problems outside of Excel. | 200 Points | 20% |
| Real World Perspectives Problem Reflections/Final Analysis (Chapter 12) | 50 Points | 5% |
| Total | 1000 | 100% |
Grade Scale
| Grade | Points Grade | Point Average (GPA) |
| A | 94 – 100% | 4.00 |
| A- | 90 – 93% | 3.75 |
| B+ | 87 – 89% | 3.50 |
| B | 84 – 86% | 3.00 |
| B- | 80 – 83% | 2.75 |
| C+ | 77 – 79% | 2.50 |
| C | 74 – 76% | 2.00 |
| C- | 70 – 73% | 1.75 |
| D | 64 – 69% | 1.00 |
| F | 00 – 63% | 0.00 |
Schedule
Week 1: Wednesday – Sunday
Week 2: Monday – Sunday
Week 3: Monday – Sunday
Week 4: Monday – Sunday
Week 5: Monday – Sunday
Week 6: Monday – Sunday
Week 7: Monday – Sunday
Week 8: Monday – Friday
Week 1:
- Introduction Discussion
- Initial posts are due Thursday by 11:59 pm ET. Responses are due by 11:59 pm ET Sunday.
- Real World Perspectives: RWP1-5, 6, & 7
- Data Visualization: 1-1 – Question 1
- Applying Excel 1-1: Critical Relationships in Accounting: Questions 1, 2, 3
- Due Sunday by 11:59 pm ET
Week 2:
- Real World Perspectives: RWP2-5, 6, & 7
- Data Visualization: 2-1 – Question 1, 2
- Exercise 3-9 – Prepare preliminary financial statements
- Applying Excel 3-1
- Due Sunday by 11:59 pm ET
Week 3:
- Real World Perspectives: RWP4-5, 6, & 7 – RWP5-5, 6, & 7
- Data Visualization: 4-1 – Question 1, 2 & 5-1 – Questions 2, 6
- Applying Excel 4-2: Parts 3-4
- Application Problems: 5-8 & 5-2
- Due Sunday by 11:59 pm ET
Week 4:
- Extra Credit Discussion
- Initial posts are due Thursday by 11:59 pm ET. Responses are due by 11:59 pm ET Sunday.
- Real World Perspectives: RWP6-5, 6, & 7 – RWP7-5, 6, & 7
- Data Visualization: 6-1, 2 (no J/E), 7-1 (no J/E), 2
- Tableau Dashboards: 6-2, 7-1
- Due Sunday by 11:59 pm ET
Week 5:
- Brief Exercises: 8-1, 8-6, 8-17, & 8-18
- Real World Perspectives: RWP8-5, 6, & 7 – RWP9-5, 6, & 7
- Data Visualization: 9-1 (no J/E), 9-2 (no J/E)
- Tableau Dashboard: 9-1 (no J/E), 9-2, & 9-4
- Due Sunday by 11:59 pm ET
Week 6:
- Real World Perspectives: RWP10-5, 6, & 7 –
- Application Problems: 10-1 & 10-6
- Data Visualization: 10-1 (no J/E)
- Due Sunday by 11:59 pm ET
Week 7:
- Real World Perspectives: RWP11-5, 6, & 7
- Applying Excel: 11-2, Parts 1 & 2 – 12-1, Parts 1 & 2 – 12-2, Parts 1 & 2
- Tableau Dashboard: 11-2 (no J/E)
- Due Sunday by 11:59 pm ET
Week 8:
- Real World Perspectives: RWP12-5, 6, & 7
- Final Reflection
- Due Sunday by 11:59 pm ET
Student Resources
Online Student Support
Your Student Support Specialist is a resource for you. Please don't hesitate to contact them for assistance, including, but not limited to course planning, current problems or issues in a course, technology concerns, or personal emergencies.
Questions? Visit the Student Support Public Health page
UNE Libraries:
- Library Access for all students: Your library login ID and password are the same as the ones you use to log into Brightspace.
- Public Health Databases: https://library.une.edu/library-materials/find/research-by-subject/public-health/
- Library Questions: Ask a librarian or phone library staff at (207) 602-2361 or (207) 221-4330.
UNE Student Academic Success Center
UNE's Student Academic Success Center (SASC) offers a range of free online services to support your academic achievement. Writing support, ESOL support, study strategy and learning style consultations, as well as downloadable resources, are available to all matriculating students. The SASC also offers tutoring for GPH 712 Epidemiology, GPH 716 Biostatistics, GPH 717 Applied Epidemiology, GPH 718 Biostatistics II, and GPH 719 Research Methods. To make an appointment for any of these services, go to une.tutortrac.com. For more information and to view and download writing and studying resources, please visit:
Information Technology Services (ITS)
- ITS Contact: Toll Free Help Desk 24 hours/7 days per week at 1-877-518-4673
Accommodations
Any student who would like to request, or ask any questions regarding, academic adjustments or accommodations must contact the Student Access Center at (207) 221-4438 or pcstudentaccess@une.edu. Student Access Center staff will evaluate the student's documentation and determine eligibility of accommodation(s) through the Student Access Center registration procedure.
Online Peer Support
Togetherall is a 24/7 communication and emotional support platform monitored by trained clinicians. It’s a safe place online to get things off your chest, have conversations, express yourself creatively, and learn how to manage your mental health. If sharing isn’t your thing, Togetherall has other tools and courses to help you look after yourself with plenty of resources to explore. Whether you’re struggling to cope, feeling low, or just need a place to talk, Togetherall can help you explore your feelings in a safe supportive environment. You can join Togetherall using your UNE email address.
Information Technology Services (ITS)
Students should notify their Student Support Specialist and instructor in the event of a problem relating to a course. This notification should occur promptly and proactively to support timely resolution.
ITS Contact: Toll-Free Help Desk 24 hours/7 days per week at 1-877-518-4673.
Career Ready Program
The College of Professional Studies supports its online students and alumni in their career journey!
The Career Ready Program provides tools and resources to help students explore and hone in on their career goals, search for jobs, create and improve professional documents, build professional network, learn interview skills, grow as a professional, and more. Come back often, at any time, as you move through your journey from career readiness as a student to career growth, satisfaction, and success as alumni.
Policies
Passing Grade Statement
A grade of 80% or higher is required to pass the course. A grade lower than 80% will result in you having to repeat the course. Obtaining two "Fs" in the program will result in dismissal from the program.
AMA Writing Style Statement
The American Medical Association Manual (AMA) of Style, 11th edition is the required writing format for this course. Additional support for academic writing and AMA format is provided throughout the coursework as well as at the UNE Portal for Online Students.
Online resources: AMA Style Guide
Artificial Intelligence (AI) Statement
Learning to use Artificial Intelligence (AI) responsibly and ethically is an important skill in today’s society. AI is not a substitute for developing and enhancing skills in creativity, logic, critical thinking, analysis, evaluation, theorization, and writing essential to a public health professional. If you choose to use AI tools, such as ChatGPT and DALL-E2, they must be used wisely and intelligently to deepen your understanding of a subject matter and support learning. You are not allowed to use AI tools to generate your work. Content produced using AI tools cannot be used as a substitute for your original work.
Students in the Graduate Programs in Public Health (GPPH) must take ultimate responsibility for the accuracy of AI-generated content used in any work. You are expected to think critically about the results and alignment with the questions or tasks in the assignment and never substitute AI-generated results for professional human judgment and logic. GPPH students are also expected to understand that the information generated is not always accurate and, in some cases, propagates discrimination and bias. You must stay abreast of AI best practices, and the changing risks and benefits, and monitor AI for biases and risks for vulnerable populations and underrepresented groups.
Within GPPH, using AI-generated content in academic work falls under our academic integrity policies. All instructors will continue to use our AI detection software for each assignment submitted so it will be flagged.
Using any AI tool in your work must be acknowledged in-text every time it is used, not in your list of references. You will include a summary of what the AI tool was used to do, followed by the AI tool brand name, version/extension #, manufacturer/owner, and date used in parentheses.
For example,
Themes from participant responses were identified using a chatbot session (ChatGPT, model GPT-4, OpenAI, May 17, 2024).
Failure to acknowledge the inclusion of AI-generated content in any work submitted violates our academic integrity policies and will be considered an infraction with the associated penalties for plagiarism as outlined in the Student Handbook.
The Student Orientation has a module "Artificial Intelligence Literacy for Students", please refer to this module for more information about navigating the use of AI.
Turnitin Originality Check and Plagiarism Detection Tool
The College of Professional Studies uses Turnitin to help deter plagiarism and to foster the proper attribution of sources. Turnitin provides comparative reports for submitted assignments that reflect similarities in other written works. This can include, but is not limited to, previously submitted assignments, internet articles, research journals, and academic databases.
Make sure to cite your sources appropriately as well as use your own words in synthesizing information from published literature. Webinars and workshops, included early in your coursework, will help guide best practices in APA citation and academic writing.
You can learn more about Turnitin in the guide on how to navigate your Similarity Report.
Technology Requirements
Please review the technical requirements for UNE Online Graduate Programs: Technical Requirements
Course Evaluation Policy
Course surveys are one of the most important tools that University of New England uses for evaluating the quality of your education, and for providing meaningful feedback to instructors on their teaching. In order to assure that the feedback is both comprehensive and precise, we need to receive it from each student for each course. Evaluation access is distributed via UNE email at the beginning of the last week of the course.
Late Policy
Students are responsible for submitting work by the date indicated in Brightspace.
Quizzes and Tests: Quizzes and tests must be completed by the due date. They will not be accepted after the due date.
Assignments: Unless otherwise specified, assignments will be accepted up to 3 days late; however, there is a 10% grade reduction (from the total points) for the late submission. After three days the assignment will not be accepted.
Discussion posts: If the initial post is submitted late, but still within the discussion board week, there will be a 10% grade reduction from the total discussion grade (e.g., a 3 point discussion will be reduced by 0.3 points). Any posts submitted after the end of the Discussion Board week will not be graded.
Please make every effort ahead of time to contact your instructor and your student support specialist if you are not able to meet an assignment deadline. Arrangements for extenuating circumstances may be considered by faculty.
Student Handbook Online - Policies and Procedures
The policies contained within this document apply to all students in the College of Graduate and Professional Studies. It is each student's responsibility to know the contents of this handbook.
UNE Course Withdrawal
Please contact your Enrollment and Retention Counselor if you are considering dropping or withdrawing from a course. Tuition charges may still apply. Students are strongly urged to consult with Student Financial Services, as course withdrawals may affect financial aid or Veterans benefits.
Academic Integrity
The University of New England values academic integrity in all aspects of the educational experience. Academic dishonesty in any form undermines this standard and devalues the original contributions of others. It is the responsibility of all members of the University community to actively uphold the integrity of the academy; failure to act, for any reason, is not acceptable. For information about plagiarism and academic misconduct, please visit https://www.une.edu/studentlife/plagiarism.
Academic dishonesty includes, but is not limited to the following:
- Cheating, copying, or the offering or receiving of unauthorized assistance or information.
- Fabrication or falsification of data, results, or sources for papers or reports.
- Action which destroys or alters the work of another student.
- Multiple submissions of the same paper or report for assignments in more than one course without permission of each instructor.
- Plagiarism, the appropriation of records, research, materials, ideas, or the language of other persons or writers and the submission of them as one's own.
Charges of academic dishonesty will be reviewed by the Program Director. Penalties for students found responsible for violations may depend upon the seriousness and circumstances of the violation, the degree of premeditation involved, and/or the student’s previous record of violations. Appeal of a decision may be made to the Dean whose decision will be final. Student appeals will take place through the grievance process outlined in the student handbook.
Attendance Policy
6- to 8-week courses: Students taking online graduate courses through the College of Professional Studies will be administratively dropped for non-participation if a graded assignment/discussion post is not submitted before Sunday at 11:59 pm ET of the first week of the term. Reinstatement is at the purview of the Dean's Office.
10+ -week courses: Students taking online graduate courses through the College of Professional Studies will be administratively dropped for non-participation if a graded assignment/discussion post is not submitted before Friday at 11:59 pm ET of the second week of the term. Reinstatement is at the purview of the Dean's Office.
Student Handbook Online - Policies and Procedures
The policies contained within this document apply to all students in the College of Professional Studies. It is each student's responsibility to know the contents of this handbook.
UNE Course Withdrawal
Please contact your Enrollment and Retention Counselor if you are considering dropping or withdrawing from a course. Tuition charges may still apply. Students are strongly urged to consult with Student Financial Services, as course withdrawals may affect financial aid or Veterans benefits.
Academic Integrity
The University of New England values academic integrity in all aspects of the educational experience. Academic dishonesty in any form undermines this standard and devalues the original contributions of others. It is the responsibility of all members of the University community to actively uphold the integrity of the academy; failure to act, for any reason, is not acceptable. For information about plagiarism and academic misconduct, please visit UNE Plagiarism Policies.
Academic dishonesty includes, but is not limited to the following:
- Cheating, copying, or the offering or receiving of unauthorized assistance or information.
- Fabrication or falsification of data, results, or sources for papers or reports.
- Action which destroys or alters the work of another student.
- Multiple submissions of the same paper or report for assignments in more than one course without permission of each instructor.
- Plagiarism, the appropriation of records, research, materials, ideas, or the language of other persons or writers and the submission of them as one's own.
Charges of academic dishonesty will be reviewed by the Program Director. Penalties for students found responsible for violations may depend upon the seriousness and circumstances of the violation, the degree of premeditation involved, and/or the student’s previous record of violations. Appeal of a decision may be made to the Dean whose decision will be final. Student appeals will take place through the grievance process outlined in the student handbook.