Syllabus

Master of Business Administration

BUAC 625: Financial Accounting for Decision Making – Fall B 2025

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

Required:

McGraw-Hill Connect course platform

Requires purchase through Brightspace course.

Financial Accounting for Managers (2024 Release, 1st Edition); Spiceland, J. David; Nelson; Thomas, Wayne B.; Drake, Michael; Thornock, Jake; McGraw-Hill Connect with e-text access code is mandatory. Materials may be purchased from the UNE Bookstore or other online sources at the student’s discretion.

ISBN per UNE Bookstore: 9781265316280 / 180 days

Learning Objectives and Outcomes

By the end of this course, students will be able to:

  • 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/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 towards 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 Hill 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 through 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

AssignmentPercentage 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.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.30%
Data Visualization/Dashboard Problems using Tableau: Almost all chapters will include problems using data visualization and tableau dashboards with questions regarding data interpretation.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.20%
Real World Perspectives Problem Reflections/Final Analysis (Chapter 12)5%
Total100%

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
  • Optional Give Help/Get Help Discussion

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
  • Optional Give Help/Get Help Discussion

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
  • Optional Give Help/Get Help Discussion

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
  • Optional Give Help/Get Help Discussion

Week 6:

  • Application Problems: 10-1 & 10-6
  • Data Visualization: 10-1 (no J/E)
    • Due Sunday by 11:59 pm ET
  • Optional Give Help/Get Help Discussion

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
  • Optional Give Help/Get Help Discussion

Week 8:

  • Real World Perspectives: RWP12-5, 6, & 7
  • Final Reflection
    • Due Sunday by 11:59 pm ET
  • Optional Give Help/Get Help Discussion

Student Resources

Online Student Support

Your Enrollment and Retention Counselor 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? Please reach out to your student success team member.

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.
  • Research by Subject: Business & Entrepreneurship Collection
  • 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. 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:

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 success team member 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 

Phone: Mon-Fri: (207) 602-2487

After Hours/Weekends: (877) 518-4673

Career Ready Program

UNE Online 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.

Artificial Intelligence (AI) Statement

Generative AI (GenAI) applications (like ChatGPT) have proven to be powerful and effective tools, and students are encouraged to become familiar with and use them. However, as with any tool, students must use GenAI in ways that support their roles as learners and professionals. The use of AI in academic work falls under our academic integrity agreement, ensuring that all AI applications are used in alignment with our commitment to honest and responsible learning.

In situations in which AI tools are used as a resource, students must:

  • Ensure that all submitted academic work adequately demonstrates student learning (i.e., that the student, rather than a machine, has met the learning outcomes related to the assessment).
  • Acknowledge, in written assessments and extra-curricular applications, the role played by AI tools in producing the student’s work (this can usually be done in a citation or by including a session transcript).
  • Take ultimate responsibility for accuracy of results, think critically about them, and never substitute them for professional human judgment.
  • Monitor GenAI output for bias and risks for vulnerable populations and underrepresented groups.

As GenAI continues to evolve, students should also stay abreast of best practices and changing risks and benefits.

Please note that individual courses or assignments may have specific guidelines regarding AI use — please refer to your faculty’s directions or assignment instructions for details.

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

UNE 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. 

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.

Late Policy

Students are responsible for submitting work by the date indicated in Brightspace.

Please make every effort ahead of time to contact your instructor and your enrollment and retention counselor if you are not able to meet an assignment deadline. Arrangements for extenuating circumstances may be considered by faculty.

Student Handbook - Policies and Procedures

The policies contained within this document apply to all students at the University of New England. It is each student's responsibility to know the contents of this handbook.

UNE Student 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.

Attendance Policy

Students taking online graduate courses through the College of Business will be administratively dropped for non-participation if a graded assignment/discussion post is not submitted before Sunday at 11:59 p.m. ET of the first week. Reinstatement is at the purview of the Dean’s Office.

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:

  1. Cheating, copying, or the offering or receiving of unauthorized assistance or information.
  2. Fabrication or falsification of data, results, or sources for papers or reports.
  3. Action which destroys or alters the work of another student.
  4. Multiple submissions of the same paper or report for assignments in more than one course without permission of each instructor.
  5. 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.