Cornerstone of Managerial Accounting by uqr69538

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									                                      Maryville University
                                         Course Syllabus



Course Information:

Semester/Year: Summer, 2008

Class: ACCT-610-01

Title: Managerial Accounting

Meetings: Tuesday, 6:00pm – 9:50pm

Dates: May 6 – June 24

Room: ABAC 2275

************************************************************************************************************


Karen Tabak, PhD, CPA                      Office Hours:       Tuesday       4:00 – 6:00pm
Associate Professor
Office: ABAC 2210
Telephone: 529-9678                                            Email: tabak@maryville.edu

Required Textbook : Cornerstone of Managerial Accounting, Mowen and Hansen, Thompson
Southwestern (Second edition)
Prerequisite: Acct 509 Financial Accounting

Pre-assignment:. Read Chapters 1 & 2

Attendance:

You are expected to attend every class. If you need to miss a class session, contact me
BEFORE the class period. Homework and quizzes cannot be made up. Exams may only be
made up when I am contacted in advance and supplied with an excuse that is both appropriate
and verifiable. In those rare occasions when a make-up exam is given a 10% penalty may be
applied to the score.

               This syllabus is subject to change at the discretion of the instructor to
                          accommodate instructional and/or student needs.
Course Description:

To provide a framework for addressing managerial issues; to build upon and expand accounting
skills acquired in the study of Financial Accounting, particularly as accounting relates to the
entity’s internal management decisions. The material in this course is of value to all students who
will work with accounting information whether in a managerial position, an accounting position, a
consulting position or serving on committees of not-for-profit organizations. Specifically, this
course will enhance your understanding of the costs required in producing a product or service
and will further develop economic decision making skills.

Examination and Grading Procedures:

         Exams                                    275 pts.
         Case Study                                100 pts.
         Home Work                                 50 pts
         Excel Project                             25 pts.
         Total                                    400 pts.

Scale:
         A    = 94% and above                 C+ = 78% to 79%
         A-   = 90% to 93%                    C = 73% to 77%
         B+ = 88% to 89%                      C- = 70% to 72%
         B    = 83% to 87%                    D = 60% to 69%
         B-   = 80% to 82%                    F   = 59% and below

(*) Cheating will result in a failing grade.

Accommodations: If there is any student in class who has a special need for test taking
accommodation, or any other special need, please feel free to discuss this with me.



Homework: The assigned learning activities are to be completed and turned in at the
beginning of Class 8. 50 Points




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Syllabus for Managerial Accounting - ACCT 610-01, Summer, 2008
Class Assignment Schedule:

    Session                           Chapter                                Learning Activity

May 6           Ch. 1 – Introduction to Management Accounting

                Ch. 2 – Basic Management Accounting Concepts     Ex. 2-23, 24, 25, 26, 30, 31,32, 33, 34

                Ch. 3 – Cost Behavior                            Ex. 3–15, 18, 19, 23, 24, 25

May 13          Ch. 4 – Cost-Volume-Profit Analysis:             Ex. 4-13 (part 4 only), 14 (part 1 only),
                A Managerial Planning Tool                       15, 16(part 1&2), 17, 18, 19, 32
                Ch. 5 – Job Order Costing                        Ex. 5-17, 18 (part 1 only), 19, 21, 23, 24
                Ch. 7 – Activity-Based Costing and Management    Ex. 7-43, Handout

May 20          EXAM # 1 (Chapters 1 – 5) (100 points)

                Ch. 6 – Process Costing                          Ex. 6-23, 24, 25, 26, 27, 30

                Chapter 7                                        Add: 7-45

May 27          Ch. 8 – Profit Planning                          Ex. 8-22, 23, 26, 27, 28, 32

                Ch. 9 – Standard Costing: A Managerial Control   Ex. 9-22, 23, 24, 25, 26, 27, 28
                Tool

                Ch. 11 – Performance Evaluation, Variable
                                                                 Ex. 11-18, 19, 20, 23 add 11-28
                Costing, and Decentralization



June 3          Ch. 10 – Flexible Budgets and Overhead           Ex. 10-22, 23, 24, 25
                Analysis.
                Incentives
                SOX
                Review (Ch. 6 – 11)

June 10         Exam # 2 (Chapters 6 – 10) (100 points)

                Team Time

June 17         Ch. 12 – Short-Run Decision Making: Relevant     Ex. 12-17, 18, 19, 21, 22
                Costing and Inventory Management

                Ch. 13 – Capital Investment Decisions            Ex. 13-21, 23, 25 Add 31,35 Handout

                                                                 Excel Project is Due

June 24         Final Exam (Ch. 11 – 13) (75 points)

                Case Presentations




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Syllabus for Managerial Accounting - ACCT 610-01, Summer, 2008

								
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