ࡱ> CEBy ibjbj 48{{iXXXXXllll$Dl"z"|"|"|"|"|"|"$$W'"X```"XX"`XXz"`z"V@R }rvF f""0"x(v(R (XR L6G,s""2v"````( : 91Թ School Of Business Spring Semester, 2012 COURSE OUTLINE AND ASSIGNMENTS Managerial Accounting BUS 220 David Mitchell 805:445-7121  HYPERLINK "mailto:david@mscg.com" david@mscg.com Office: Sage Hall 2042 Hours: MW 1:30p 3:00p F 8:00a 10:00a OBJECTIVES: Students who successfully complete this course will be able to: Explain the relevance of accounting data to managerial tasks. Identify data and analyses to assist managers in identifying, conceptualizing and developing solutions for management decisions. Apply concepts and methodologies to aid management in decision-making. Work with profitability and risk analysis concepts. Exercise analytical skills and judgment. Communicate logical reasoned business information to support business decisions. REQUIRED TEXT Introduction to Managerial Accounting, Brewer, Garrison and Noreen, McGraw-Hill, Fifth Edition In addition to the regular readings assigned in this course, it is highly encouraged to keep abreast of current events in finance and economics by reading at least one of the following materials on a regular basis: Wall Street Journal, Business Week, Fortune. GENERAL PROCEDURES Class meetings are held Friday evenings from 10:00 am to 12:50 pm. Please do not use electronic devices (e.g. laptops, cell phones) during class. Grade Determination Your grade will be based on the following scale (note the +\- system will be used): A 93 100 A- 90 92 B+ 87 89 B 83 86 B- 80 82 C+ 77 79 C 73 76 C- 70 72 D+ 67 69 D 63 66 D- 60 62 F 0 59 Your results on tests, quizzes, homework assignments and projects will determine your grade. The weights will be as follows: Exam 1 20% Exam 2 20% Final Exam 30% Project 10% Homework 10% Quizzes 10% No makeups will be given. If you are not available to take an exam on the planned date, you must make plans with the instructor to take the exam prior to the planned date. Homework must be turned in prior to reviewing it in class in order to receive credit. This is essential because much of the discussion in each class will be based upon the concepts presented in the assignments. Homework received late will not earn any credit. Homework will be assigned at least one class prior to its due date. It is your responsibility to know what the homework is. Quizzes and classroom problems should be worked on in groups. There are no makeups for quizzes. The project will be a comprehensive problem that must be completed using a computer spreadsheet program. There will be a handout. Make sure to include your name on all assignments in order to receive proper credit. Class Procedure The general approach of this course is lecture, problem-solving, and discussion of matters relevant to the topic. The lectures will emphasize applications of the concepts using examples. Although each topic will be introduced in class, the lectures are not meant to be a substitute of reading the text. Students who read the material ahead of attending class will benefit most from the class presentations. Lectures will be presented based on the assumption that attendance is necessary for success in college study and is important as a means for acquiring skills and clarification with respect to financial accounting topics. Assignment changes and announcements may be made in class. Students are responsible for these, irrespective of attendance or nonattendance at the time of the announcement. Academic Dishonesty This class will adhere strictly to the schools policy on academic dishonesty. Disabilities This school and the instructor are committed to equal educational opportunities for qualified students with disabilities in compliance with Section 504 of the Federal Rehabilitation Act of 1973 and the Americans with Disabilities Act (ADA) of 1990. The school provides accommodations to assist students with disabilities to realize their academic and personal potential. Students with physical, learning, or other disabilities are encouraged to contact the Disability Accommodation Services office at 805:437-8510 for personal assistance and accommodations. Subject to Change Information contained in this syllabus, other than that mandated by the University, may be subject to change with advance notice, as deemed appropriate by the instructor. Class Preparation You are expected to come to class prepared. The section below indicates the subject matter we will discuss and problems we will solve in class. Read the appropriate chapters prior to the lecture and try to solve the problems prior to class. In addition to the problems given below, you will be assigned homework which will be reviewed in class after turning it in. ASSIGNMENTS (Subject to Change at Instructors Discretion) 1/27/12 Introduction Review Fundamentals of Accounting 2/3/12 Review Fundamentals of Accounting 2/10/12 Ch. 1 Managerial Accounting and Cost Concepts 2/17/12 Ch. 5 Cost Behavior Analysis and Use Ch. 6 Cost Volume-Profit Relationships 2/24/12 Ch. 6 Cost Volume-Profit Relationships 3/2/12 Exam 1 3/9/12 Ch. 2 Systems Design Job Order Costing 3/16/12 Ch. 4 Systems Design Process Costing 3/23/12 Ch. 3 Systems Design Activity-Based Costing 3/30/12 No class - Holiday 4/6/12 Ch. 9 Standard Costs 4/13/12 Exam 2 4/20/12 Ch. 10 Segment Reporting, Decentralization, and the Balanced Scorecard Ch. 12 Capital Budgeting Decisions 4/27/12 Ch. 11 Relevant Costs for Decision Making 5/4/12 Ch. 13 How Well Am I Doing? Statement of Cash Flows 5/11/12 Ch. 14 How Well Am I Doing? 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