III.+Module+1000+Explanations+and+Examples+Introduction+to+cost+and+Managerial+Accounting

=III. Module 1000 Explanations and Examples Introduction to Cost and Manaagerial Accounting=

To see an explanation of a topic in the outline, click on the topic and go to a new page. See II. B 3 c Integrity Below as an example.

**I. Cost and Managerial Accounting ** A. Introduction B. Definitions 1. Cost Accounting 2. Managerial Accounting 3. Financial Accounting C. Compare and Contrast Managerial and Financial Accounting

II. **Ethical Behavior in Business and Accounting** A. Definitions
 * 1) Ethics: A Basic definition of ethics
 * 2) Ethics in business
 * 3) Ethics in Cost and Managerial Accounting
 * 4) Ethics in Public Accounting

<span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">B. Benefits of Ethical Behavior <span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">C. Standards of Ethical Conduct for Managerial Accountants:Statement of Ethical Professional Practice. Institute of Management Accountants (IMA)

<span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">a. Honesty <span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">b. Fairness <span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">c. Objectivity d. Responsibility
 * 1) <span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">Objectives
 * 2) <span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">Principles

<span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">3. Standards a. Competence b. Confidentiality c. Integrity d. Credibility

<span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">4. Resolution of Ethical Conflict

<span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">**III. Certifications in Accounting**

<span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">A. CMA: Certificate in Management Accounting
 * 1) <span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">Institute of Management Accountants (IMA)
 * 2) <span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">Topics on CMA exama. Business Analysisb. Management Accounting and Reportingc. Strategic Managementd. Business Applications

<span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">B. CPA: Certificate in Public Accounting <span style="background-color: transparent; color: #000000; font-family: Times New Roman; font-size: 19px; text-decoration: none; vertical-align: auto;">C. CIA: Certificate in Internal Auditing


 * References**:

Principle of Accounting Website: A free comprehensive textbook, support, and credit. @http://principlesofaccounting.com/

Institute of Management Accountants (IMA), Statement of Ethical Professional Practice. @http://www.imanet.org/PDFs/Statement%20of%20Ethics_web.pdf