Single Courses - School of Business

Single Master’s-Level Business Courses

At CalSouthern, students are permitted to enroll in a course at the master’s level without committing to a particular degree program. It’s a great option for students who want to:

  • Get a feel for online learning at CalSouthern before pursuing a master’s degree
  • Earn credits that can be applied toward a master’s degree at CalSouthern or another institution*
  • Gain master’s-level knowledge and expertise in a topic of interest

Choose any master’s-level course offered by CalSouthern’s School of Business. You’ll find a vast selection of subjects available, on topics as diverse as finance, human resources, change management, international business and project management.

Getting started is a quick and simple process. No entrance exams are required and you don’t have to provide official transcripts. A bachelor’s degree is not required to take master’s-level courses. (However, if you wish to enroll in CalSouthern’s Master of Business Administration program, a bachelor’s degree is a prerequisite.) Courses start every month; you’ll never encounter a closed course or waiting list!

*Although credits from regionally accredited institutions like CalSouthern are readily accepted by other universities, acceptance is at the discretion of the receiving institution.

Graduate Business Courses

MGT 86512 Managerial Accounting for Decision Making

Credits : 3

This course is a study of the use of accounting information in planning, control, and special decision-making. It involves the uses of accounting data internally by managers in directing the affairs of business and non-business organizations. It focuses on the needs of the manager for financial information and timely reports on the firm’s operations in order to make sound managerial decisions.

Learning Outcomes:
  • Describe how managers use the internal accounting activities.
  • Discuss cash and/or assets that must be surrendered to achieve a specific organizational goal.
  • Identify the process of choosing an investment project by estimating the future cash flows from the project.
  • Analyze an organizational architecture in terms of decision making.
  • Discuss costs charged by one segment of an organization for a product or service supplied to another segment of the same corporation
  • Identify the budget forecast of expenses and revenues to occur within a future period of time.
  • Review the basics of cost allocation theory by distribution or assignment of indirect, common or joint costs to different departments.
  • Summarize the goals of internal managerial accounting systems.
  • Discuss the assignment of indirect, common or joint costs to appropriate organizational departments.
  • Discuss the effect of overproduction in terms of internal accounting systems.
  • Discuss the implications of assigning inaccurate costs to organizational departments.
  • Analyze an organizational architecture in terms of decision making.
  • Summarize overhead manufacturing costs that cannot be directly traced to a product.
  • Review the essential components of an internal accounting system.
  • Evaluate the effectiveness of internal accounting systems.
  • Introduce self and explain course expectations.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Access information efficiently and effectively
  • Evaluate information critically and competently
  • Practices ethical behavior in regard to information and information technology
  • Deliver an effective oral presentation through an informative and persuasive presentation

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