MPEM 5050 -- BUS 4546
Management, Economics & Accounting

Instructor
Tim Kober, Associate Professor, Department Head, Business and Information Technology, Montana Tech of The University of Montana.

Text
Bruns, "Accounting for Managers: Text and Cases, 3rd Edition. ISBN 0324291213 Montana Tech Bookstore, contact Faye Wilson at 406-496-4274.

General Policies and Procedures
Distance learning is self directed learning.  It requires a high level of responsibility, Dedication, and self-discipline on the student's part (as I am sure you know by now). This is my first effort in this format, and in this program, and I am very excited.  Please feel free to provide input to me to help make this a better learning environment for all of us.

To succeed in this course will need to:

• Participate in all on-line activities (including threaded discussion, small group email, and any others) on a weekly basis.
• Back up every piece of work you do on disk and especially every piece of work you submit to the instructor. 
• You are responsible for solving your own technical problems.  Let me know if you are experiencing problems.  Consider finding a time of day other than those of historically heavy internet use.
• If the computer goes down it is your responsibility to contact me via an alternate route.

I expect you to submit assignments in a timely manner.  If you are having problems and you cannot make a due date you must contact me by e mail or phone and let me know the circumstances.

Email Procedures - When you are sending assignments to me I ask that you identify the assignment in the subject header of your e mail.  I will give a positive confirmation that I have received your work.  Feel free to send me general course related e mail at anytime. I read my mail often and I will do my best to respond within 48 hours. I would suggest that you send the text of your e mail messages, general or formal assignments, in the form of an attachment (i.e. work offline and paste the document to your message).

Grading Policies
The final grade you earn will be based on the instructor's evaluation of the following:

The instructor adheres to the standards of Academic Dishonesty as they appear in the Montana Tech Catalog.  You may use the work of another author (if appropriate) if you properly identify and document the use.  Failure to follow these standards will result in the grade of "F".

Students are responsible for all material covered and all announcements made.  Please feel free to check with me or another student if you have any questions.

Description
This course is an exploration into the fundamentals of decision making using accounting and economic information.  This is a graduate level course and as such we will be moving at an aggressive speed through a lot of topics. A major goal of this course is to create a non-threatening learning environment for both the students and the instructor who is new to this medium.  Another major goal is to promote as much interaction between the instructor and students as well as among the students themselves.  To achieve this I ask that all students are honest, responsive, respectful, and open.

The purpose of this course is twofold: the first objective is to understand how to use accounting information and secondly it is about using relevant information to make business decisions. The requisite skills of a manager making decisions related to a firm will be highlighted through problems, cases, as well as text material.  Students will be expected to take, and defend, a position on a specific issue.

Objectives
During this course the student will:

• become proficient in understanding the elements used in financial reporting.
• become a thoughtful and skilled user of accounting and economic information for decision making purposes.
• improve his or her analytical and critical thinking skills as they apply to decisions affecting the firm.
• work to improve his or her written communication skills through the written analysis of accounting issues and problems.
• become proficient in understanding and communicating accounting information by means of financial statements and reports.
• become proficient in using microeconomic theory in decision making situations.
• gain a strong understanding for the various types of costs that affect the firm.
• become proficient in the understanding of basic accounting concepts and the uses and limitations of financial reports including financial statements.  
• become a thoughtful and skilled user in applying his or her judgment as required in accounting and economic theory.
• gain an overview of the accounting profession.  

 Following this course, the student will:

• Be able to determine what is useful information for a specific type of business decision.
• Be skilled at making various types of business decisions.  

Have acquired the body of knowledge required to enter the course - Financial Management of Technological Enterprises.

Questions or Comments:
Kumar Ganesan ● MPEM Director ● 406-496-4239
Cindy Dunstan ● Graduate School ● 406-496-4304