II.+Topic+Outline

=II. Module 1000 Topic Outline=

I. Cost & Management Accounting

A. Introduction

B. Definitions  1. Cost Accounting  2. Managerial Accounting  3. Financial Accounting

C. Compare & Contrast Managerial & Financial Accounting

II. Ethical Behavior in Business & Accounting

A. Definitions

 1. Ethics: A basic definition  2. Ethics in Business  3. Ethics in Cost & Managerial Accounting  4. Ethics in Public Accounting

B. Benefits of Ethical Behavior

C. Standards of Ethical Conduct for Managerial Accountants: Statement of Ethical Professional Practice by the Institute of Management Accountants (IMA)  1. Objectives <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> 2. Principles <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> a. Honesty <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> b. Fairness <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> c. Objectivity <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> d. Responsibility <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> 3. Standards <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> a. Competence <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> b. Confidentiality <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> c. Integrity <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> d. Credibility <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> 4. Resolution of Ethical Conflict

<span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;">III. Certifications in Accounting

<span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;">A. CMA: Certificate of Management Accounting <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> 1. Institute of Management Accountants (IMA) <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> 2. Topics on CMA exam: <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> a. Business analysis <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> b. Management accounting & reporting <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> c. Strategic Management <span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;"> d. Business applications

<span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;">B. CPA: Certificate of Public Accounting

<span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;">C. CIA: Certificate of Internal Auditing

<span style="background-color: transparent; color: #000000; display: block; font-family: 'Times New Roman'; text-align: left; text-decoration: none;">Source: Dr. Ferry's original outline (I wasn't sure whether or not to change it, then accidentally erased it and copied with what Dr. Ferry had previously put for this section).