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ACC2304 – Managerial Accounting
Class Schedule
Spring 2009
Date Topic Do before class Suggested Problems To be turned in today
Jan. 13 Course Introduction
15 Chapter 16 - Financial Statement Read Chapter 16 E16-1, 10
Analysis
20 Chapter 2 - Cost Terms, Concepts, and Read Chapter 2 E2-2, 11, 12 E 16-8 (reqs. 1-6)
Classifications P2-27
22 Chapter 2 - Cost Terms, Concepts, and Review Chapter 2 and notes from last P2-21 P2-19
Classifications class
27 Chapter 3 - Systems Design: Job- Read Chapter 3 E3-1, 10 (req. 2), 15
Order Costing P3-20
29 Chapter 3 - Systems Design: Job- Review Chapter 3 and notes from last P3-21, 31 P3-19
Order Costing class
Feb. 3 Exam 1 (Ch. 16, 2, 3)
5 Chapter 8 – Activity-Based Costing Read Chapter 8 P8-22, 24, 26
10 Chapter 8 – Activity-Based Costing Review Chapter 8 and notes from last P8-31 P8-29
class
12 Chapter 9 – Profit Planning Read Chapter 9 E9-1, 2, 3
P9-19
17 Chapter 9 – Profit Planning Review Chapter 9 and notes from last P9-21 P9-9
class
19 Chapter 11 – Flexible Budgets Read Chapter 11, pp. 474-481 E11-7, 8, 9 P9-11
P11-17
24 Chapter 5 – Cost Behavior: Analysis Read Chapter 5 E5-12 E5-10
and Use P5-21
26 Exam 2 (Ch. 8, 9, 11, 5)
March 3 Chapter 10 – Standard Costs Read Chapter 10, pp. 417-438 E10-9
Chapter 11 – Overhead Analysis Read Chapter 11, pp. 481-495 P10-17
P11-18
Date Topic Do before class Suggested Problems To be turned in today
March 5 Chapter 12 - Return on Read Chapter 12, pp. 515-519 and E12-8 P10-19
Investment and Residual 530-539 P12-22, 23
Income
10 Spring Break
12 Spring Break
17 Chapter 10 – The Balanced Read Chapter 10, pp. 438-451 P10-24 P10-20
Scorecard
19 Chapter 6 - Cost-Volume- Read Chapter 6 E6-11
Profit Relationships P6-18, 19, 20
24 Chapter 6 - Cost-Volume- Review Chapter 6 and notes from last P6-27 P6-21 (omit req. 2)
Profit Relationships class
26 Chapter 6 - Cost-Volume- Review Chapter 6 and notes from last C6-32 P6-25
Profit Relationships class
31 Exam 3 (Ch. 10, 11, 12, 6)
April 2 Chapter 13 - Relevant Costs Read Chapter 13 E13-2, 9
for Decision Making P13-16, 19, 22
7 Chapter 13 – Relevant Costs Review Chapter 13 and notes from last P13-20
for Decision Making class
9 Chapter 13 – Relevant Costs Review Chapter 13 and notes from last P13-24
for Decision Making class
14 Chapter 14 – Capital Read Chapter 14 and Appendix 14A E14-9, 11, 19
Budgeting Decisions P14-21, 23
16 Chapter 14 – Capital Review Chapter 14 and notes from last P14-22
Budgeting Decisions class
21 Exam 4 (Ch. 13, 14)
23 Diadeloso
28 Guest Speaker
30 Review for Final
May 9 Comprehensive Final Exam 11:30 AM – 1:30 PM
ACCOUNTING 2304
DR. MICHAEL ROBINSON
Spring 2009
Office Hours
Office: Accounting/B Law Suite, Room 132 MW 1:00-3:00, TR 2:00-4:00
Phone: Campus ext. 6129 or by appointment
Michael_Robinson@baylor.edu
COURSE OBJECTIVE
The objective of ACC2304 is to introduce you to the concepts and techniques that accountants use to
develop and communicate information to decision makers. Emphasis is placed on supporting the
planning and controlling decisions made by managers within organizations.
COURSE REQUIREMENTS
TEXT: Managerial Accounting, Twelfth Edition, Garrison, Noreen, and Brewer
GRADING: Exam 1 16%
Exam 2 16%
Exam 3 16%
Exam 4 16%
Final Exam 16%
Homework 20%
Total 100%
The Business School requires that you earn a C or better in any business class that
is a prerequisite for another business class.
EXAMS
Four exams and a comprehensive final will be given during the semester. Each exam will consist of
multiple choice questions. If you must miss an exam, you must contact me before the exam to
discuss your reason for missing it, otherwise, you will receive a grade of zero on the exam. If
arrangements cannot be made for you to take the exam prior to the scheduled exam date, your grade
on the final exam will be your grade on the exam you miss. If you miss more than one of the four
exams scheduled prior to the final exam, you will receive a grade of zero on the second missed exam.
HOMEWORK
Homework is due as indicated on the syllabus and should be completed individually. Each
homework assignment should be turned in on a separate sheet of 8.5 x 11" paper at the beginning of
class. Please place the problems on the desk at the front of the room as you enter for class. You
must show your work to receive credit for homework. Late homework will not be accepted.
Homework is considered late if it is not turned in at the beginning of class on the date due. If you
must miss class, make arrangements with me ahead of time concerning homework assignments.
ATTENDANCE
I will take roll at the beginning of every class period. You will receive credit for attending class only
if you are present for the entire class period. If you come in late, it is your responsibility to let me
know at the end of that class period that you are not absent. Failure to do so at that time will result in
a permanent absence recorded for that day. Being late to class twice counts as one absence.
Leaving early for any reason counts as an absence. It is Baylor policy that if you do not attend at
least 75% of the class meetings you will automatically fail the course. Thus, you will fail the course
if you have 8 or more absences, whether excused or unexcused. It is your responsibility to know
the number of absences you have.
