{"id":32,"date":"2024-09-27T17:47:52","date_gmt":"2024-09-27T17:47:52","guid":{"rendered":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/chapter\/pacing\/"},"modified":"2024-09-27T17:47:52","modified_gmt":"2024-09-27T17:47:52","slug":"pacing","status":"publish","type":"chapter","link":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/chapter\/pacing\/","title":{"raw":"Pacing","rendered":"Pacing"},"content":{"raw":"\n<img class=\"aligncenter wp-image-260\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/2025\/2017\/07\/10205220\/stopwatch.png\" alt=\"icon of a stopwatch\" width=\"200\" height=\"212\">\n\nThe Managerial Accounting textbook contains ten modules\u2014some modules can be covered at a pace of one module per week, and others will need two weeks to cover for a sixteen-week semester. If you need to modify the pace and cover the material more quickly, the following modules work well together:\n<ul>\n \t<li><b>Module 1: Nature of Managerial&nbsp;Accounting<\/b>&nbsp;and <strong style=\"color: #373d3f; font-size: 1em;\">Module&nbsp;2: Cost-Volume-Profit Analysis<\/strong><span style=\"color: #373d3f; font-size: 1em; font-weight: normal;\">.<\/span><\/li>\n \t<li><strong>Module 3: Standard Cost Systems<\/strong>&nbsp;<span style=\"font-size: 1em;\">and <\/span><strong style=\"font-size: 1em;\">Module 4: Allocating Manufacturing Overhead<\/strong><span style=\"font-size: 1em;\">.<\/span><\/li>\n \t<li><strong>Module 5: Job Order Costing&nbsp;<\/strong>and<strong> Module 6: Process Costing.<\/strong><\/li>\n<\/ul>\nWe recommend NOT doubling up the following modules, because they are long and especially challenging. Students will need more time for mastery and completion of assignments.\n<ul>\n \t<li><strong>Module 7: Budgeting for Operations<\/strong><\/li>\n \t<li><strong>Module 8: Short-term Decision Making<\/strong><\/li>\n \t<li><b>Module 9: Capital Investment&nbsp;Analysis<\/b><\/li>\n<\/ul>\nThe Managerial Accounting textbook can be rearranged in different orders depending on faculty preference. Another common order is suggested below. Note that in this order Module 7 and Module 3 are grouped together so that the students learn how to create budgets before learning about budget variances in standard cost systems.\n<ul>\n \t<li><strong>Module 1: Nature of Managerial Accounting<\/strong><\/li>\n \t<li><strong>Module 5: Job Order Costing<\/strong><\/li>\n \t<li><strong>Module 6: Process Costing<\/strong><\/li>\n \t<li><strong>Module 4: Allocating Manufacturing Overhead<\/strong><\/li>\n \t<li><strong>Module 2: Cost-Volume-Profit Analysis<\/strong><\/li>\n \t<li><strong>Module 7: Budgeting for Operations<\/strong><\/li>\n \t<li><strong>Module 3: Standard Cost Systems<\/strong><\/li>\n \t<li><strong>Module 10: Responsibility Accounting<\/strong><\/li>\n \t<li><strong>Module 8: Short-term Decision Making<\/strong><\/li>\n \t<li><strong>Module 9: Capital Investment Analysis<\/strong><\/li>\n<\/ul>\n","rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-260\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/2025\/2017\/07\/10205220\/stopwatch.png\" alt=\"icon of a stopwatch\" width=\"200\" height=\"212\" \/><\/p>\n<p>The Managerial Accounting textbook contains ten modules\u2014some modules can be covered at a pace of one module per week, and others will need two weeks to cover for a sixteen-week semester. If you need to modify the pace and cover the material more quickly, the following modules work well together:<\/p>\n<ul>\n<li><b>Module 1: Nature of Managerial&nbsp;Accounting<\/b>&nbsp;and <strong style=\"color: #373d3f; font-size: 1em;\">Module&nbsp;2: Cost-Volume-Profit Analysis<\/strong><span style=\"color: #373d3f; font-size: 1em; font-weight: normal;\">.<\/span><\/li>\n<li><strong>Module 3: Standard Cost Systems<\/strong>&nbsp;<span style=\"font-size: 1em;\">and <\/span><strong style=\"font-size: 1em;\">Module 4: Allocating Manufacturing Overhead<\/strong><span style=\"font-size: 1em;\">.<\/span><\/li>\n<li><strong>Module 5: Job Order Costing&nbsp;<\/strong>and<strong> Module 6: Process Costing.<\/strong><\/li>\n<\/ul>\n<p>We recommend NOT doubling up the following modules, because they are long and especially challenging. Students will need more time for mastery and completion of assignments.<\/p>\n<ul>\n<li><strong>Module 7: Budgeting for Operations<\/strong><\/li>\n<li><strong>Module 8: Short-term Decision Making<\/strong><\/li>\n<li><b>Module 9: Capital Investment&nbsp;Analysis<\/b><\/li>\n<\/ul>\n<p>The Managerial Accounting textbook can be rearranged in different orders depending on faculty preference. Another common order is suggested below. Note that in this order Module 7 and Module 3 are grouped together so that the students learn how to create budgets before learning about budget variances in standard cost systems.<\/p>\n<ul>\n<li><strong>Module 1: Nature of Managerial Accounting<\/strong><\/li>\n<li><strong>Module 5: Job Order Costing<\/strong><\/li>\n<li><strong>Module 6: Process Costing<\/strong><\/li>\n<li><strong>Module 4: Allocating Manufacturing Overhead<\/strong><\/li>\n<li><strong>Module 2: Cost-Volume-Profit Analysis<\/strong><\/li>\n<li><strong>Module 7: Budgeting for Operations<\/strong><\/li>\n<li><strong>Module 3: Standard Cost Systems<\/strong><\/li>\n<li><strong>Module 10: Responsibility Accounting<\/strong><\/li>\n<li><strong>Module 8: Short-term Decision Making<\/strong><\/li>\n<li><strong>Module 9: Capital Investment Analysis<\/strong><\/li>\n<\/ul>\n","protected":false},"author":6,"menu_order":2,"template":"","meta":{"_candela_citation":"[{\"type\":\"cc\",\"description\":\"Stopwatch\",\"author\":\"Adrien Coquet, FR\",\"organization\":\"Noun Project\",\"url\":\"https:\/\/thenounproject.com\/term\/stopwatch\/1094680\/\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"\"},{\"type\":\"original\",\"description\":\"Pacing\",\"author\":\"\",\"organization\":\"Lumen Learning\",\"url\":\"\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"\"}]","pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"part":30,"module-header":"","content_attributions":[{"type":"cc","description":"Stopwatch","author":"Adrien Coquet, FR","organization":"Noun Project","url":"https:\/\/thenounproject.com\/term\/stopwatch\/1094680\/","project":"","license":"cc-by","license_terms":""},{"type":"original","description":"Pacing","author":"","organization":"Lumen Learning","url":"","project":"","license":"cc-by","license_terms":""}],"internal_book_links":[],"video_content":null,"cc_video_embed_content":{"cc_scripts":"","media_targets":[]},"try_it_collection":null,"_links":{"self":[{"href":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/32"}],"collection":[{"href":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/wp-json\/wp\/v2\/users\/6"}],"version-history":[{"count":0,"href":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/32\/revisions"}],"part":[{"href":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/wp-json\/pressbooks\/v2\/parts\/30"}],"metadata":[{"href":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/32\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/wp-json\/wp\/v2\/media?parent=32"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=32"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/wp-json\/wp\/v2\/contributor?post=32"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/wp-json\/wp\/v2\/license?post=32"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}