Cornerstones of Managerial Accounting 3Rd Edition by Mowen, Hansen, and Heitger by eyb14884

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									                                     SEATTLE UNIVERSITY
                           ACCOUNTING 231  MANAGERIAL ACCOUNTING

INSTRUCTOR:                Sarah Bee                            PHONE:            206-296-5788
OFFICE                     Pigott 425                           EMAIL:  
CLASS TIMES:              Accounting 231-01            PGT 102           Mon Wed Fri 10:00 – 11:25 am
                          Accounting 231-02            PGT 203           Mon Wed Fri 11:55 – 1:20 pm
OFFICE HOURS:                                                            Mon Wed Fri 8:45 – 9:45 am
                                                                   Mon Wed      1:30 – 2:30 pm
                                                                   Or by appointment
Class website s:               
Accounting is not an end in itself but a means to help achieve business success. Managerial accounting is concerned
with providing timely and relevant information to managers so that they can make good decisions.

This course will provide students with an understanding of the uses and limitations of accounting information used for
economic decision-making in a variety of personal, business, and other organizational contexts. The course will also
build skills in problem solving and inter-personal communications. Refer to the text, Fundamental Cornerstones of
Managerial Accounting, for details regarding objectives for each course module.

            Accounting 230-Principles of Accounting-Financial Accounting

Cornerstones of Managerial Accounting, 3rd Edition, Mowen|Hansen|Heitger (Cengage/South-
Western, 2009.)
You may use the online ($70.00) or physical version.
To register for the course web page go to , click the Register New
Student button, enter the course key KE24-77FE-8JVL, click continue and follow the
I will use various techniques in each class, which will include lecture, discussion, in-class group casework, and
practice problems. You should come prepared to ask or answer questions from your work outside of class and be
prepared to discuss related issues, other points of view, or even opposing ideas. Be sure to print out the lecture
notes – you will need these to complete in-class problems. You cannot follow the lecture without the lecture notes
– my lecture assumes you have problems included in the lecture notes.

Readings and quiz dates are shown on the Course Schedule. Homework due dates are indicated on the course schedule
and at Homework is to be completed on-line and feedback is available on the website to help clarify
concepts. Upon request, we will discuss homework problems in class. Please email me if you would like a specific
problem discussed, otherwise I will assume all students understand the homework concepts. This is a rigorous and
demanding course, and you should plan to spend at least 10 hours per week reading the chapters and completing the
homework. Working

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 assigned problems is a critical factor in successful completion of this course. Collaborative learning is used extensively
in this course to deal with assignments. Students are encouraged to discuss assignments with their classmates.
However, each student on an individual basis must do the actual preparation of individual homework assignments.
Copying of another student's assignments is considered to be unethical behavior. See the discussion of academic
honesty below.

Academic Honesty

Seattle University is committed to the principle that academic honesty and integrity are important values in the
educational process. Academic dishonesty in any form is a serious offense against the academic community. Acts
of academic dishonesty will be addressed according to the Seattle University Academic Honesty Policy. The policy
can be found at the following address:
If you are not sure whether a particular action is acceptable according to the Academic Honesty Policy, you should
check with your instructor before engaging in it. Verified instances of plagiarism, cheating and the usage of
unauthorized sources in exams, papers and other academic projects will lead to a final grade of D or F in ACCT 231,
depending on the circumstances and severity of the violation. I am required to complete an academic dishonesty
form for any occurrence of academic dishonesty. This form is forwarded to the chair of the accounting department,
the dean of the business school, and a copy is placed in your academic file. According to University policy, “a
single instance of plagiarism can be the basis for suspension or expulsion from our programs.” (Dean Joseph M.
Phillips’ letter to students, November 2003.)

Ten percent of the grade for this class will be based on participation. Participation includes not only on-time
attendance (you will receive less participation points if you are late to class) but also actively engaging in the
discussion during the class. Other items that factor into your participation points include being prepared for class by
bringing lecture notes, textbook and calculator to class.
Note: Activities that distract from the learning of your fellow students and show disrespect to students and
Arriving to class late                                  Texting on your cell phone
Leaving class early                                     Accessing the internet on your laptop
Leaving class to grab food (or whatever) and coming back

GRADING (see course schedule on last page for individual points)

                                   GRADING SCALE
                                        Grade                  Percentage of Points
                                          A                           90-100
                                          B                           80-89
                                          C                            70-79
                                          D                            60-69
                                          F                          Below 60

Exams are closed book, closed notes. The midterms and final cover chapters as specified on the schedule. Make-up
exams will be given only under the most extraordinary circumstances.

Quizzes will be taken after chapter coverage as specified on the schedule.. Your lowest score quiz will be dropped
There are no make-up quizzes. Please do not ask for an exception to this policy.

You are allowed a standard (non-programmable) calculator for exam. Programmable calculators will not be allowed
during quizzes and exams. You may not use the calculator on your cell phone for exams. Be aware that I am not
knowledgeable about all the brands of calculators and their functionality, so I may disallow a calculator for an exam
that you think is acceptable. Buy the cheapest, least featured calculator you can find at an office supply store. Please
check with me if there is a question about whether your calculator is allowable.

Besides the usual in-class and office hour opportunities for communication, I will often communicate with you
online. Two ways are available for this: the course’s website and email. Please keep in mind that online
communications are not meant to substitute for class attendance. Some materials will be distributed only in class,
and most course-related announcements will be made only in class. Furthermore, the fact that you did not receive
materials by electronic means is not acceptable as a reason for failing to meet assignment deadlines.
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I will use email mostly to let you know about new materials that have been included in the website, or to send
information regarding the course. New information will also be posted on Angel. Make sure you check this website
frequently. The main purpose of the website is to facilitate the distribution of materials, such as lecture notes. Please
visit the website early on in the course to become familiar with its structure and contents. The best way to get in
touch with me is via email. I check email several times a day on weekdays. I do not check the email on Angel, so
please use my Seattle University email ( for correspondence. Please do not use email to ask
questions that can be answered by reading the syllabus, the schedule, or by accessing the course’s website. Also
keep track of your grades throughout the quarter; do not ask me to calculate your grades to date for the class. You
may view your grades on Angel. Please note that the percentage specified in angel may be calculated
incorrectly – use the raw score to calculate your own percentage. I look forward to your messages with
comments, requests, or suggestions for class discussion. Whenever the issue addressed is of general interest I
will reply via the website or in class. Please always include the course title (ACCT 231-01 or 231-02) in the
subject line of your messages to me. The section number is especially important in the subject line. Due to the
constant threat of viruses, I delete without reading any messages without a subject, or with a subject that I find

Notes: I will only send messages to your Seattle U address. Please be sure to maintain free space in your mailboxes
so that you can receive messages with attached documents. Let me know during the first week of classes if you are
not receiving email from me. After the first week I will assume that you are receiving and reading my messages. If
you find that you have missed important messages, try to obtain copies from your classmates.

To do well in this course, a student must commit to becoming an "active learner" at each class session. This requires
that you come to class regularly and be well prepared to discuss assigned readings and individual homework
assignments. The student must actively contribute to small-group and full-group discussions of assigned materials. A
strong effort at individual and group assignments and discussions will provide you with a solid foundation of
knowledge for taking the three examinations.

Note that the "active learning" mode will frequently require you to search through information contained in cases and
the readings. This "active learning" process is purposely introduced in elementary accounting to provide greater realism
as to how financial problems are actually addressed in the real world.

Accounting 231 is a rigorous and time-consuming course. It requires in-depth study and analysis and should not be
undertaken casually. It also tends to be cumulative which means that if you fall behind or fail to understand early it
is very difficult to catch up. Please feel free to contact me if you need any help with your course work (see office
hour schedule above). In addition you should rely on each other as additional resources, which is the way it works in
the real world. I would encourage the formation of study groups as explaining the materials to each other and
working through problems will enhance your own learning.

If you have, or think you may have, a disability (including an ‘invisible disability’ such as a learning disability, a
chronic health problem, or a mental health condition) that interferes with your performance as a student in this class,
you are encouraged to arrange support services and/or accommodations through Disabilities Services staff in the
Learning Center, Loyola 100, (206) 296-5740. Disability-based adjustments to course expectations can be arranged
only through this process.

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                SPRING QUARTER 2010 SCHEDULE                                      
Dates           Topics                                                     Homework (due on date specified PRIOR to class time)
03/29    Mon    Ch 1- Introduction to Managerial Accounting                       
                Ch 1 and Ch 2 Basic Managerial Accounting
03/31    Wed                                                                    1‐1 1‐2 1‐5 1‐6 1‐12  
04/02     Fri   Good Friday No Class                                              
04/05    Mon    Ch 2- Basic Managerial Accounting Concepts                        
04/07    Wed    Ch 2- Basic Managerial Accounting Concepts    Quiz Ch 1 & 2     2‐5 2‐11 2‐13 2‐21 2‐22 2‐23 2‐24 2‐31 2‐37 2‐38  
04/09     Fri   Ch 3 - Cost Behavior                                              
04/12    Mon    Ch 3 - Cost Behavior                                            3‐8  3‐16 3‐18 3‐19 3‐20 3‐23 3‐28 
04/14    Wed    Ch 4 - Cost Volume Profit Analysis                                
04/16     Fri   Ch 4 - Cost Volume Profit Analysis                                
04/19    Mon    Ch 4 - Cost Volume Profit Analysis            Quiz Ch 3 & 4     4‐1 4‐2 4‐3 4‐4 4‐6 4‐7 4‐11 4‐14 4‐18 4‐19 4‐21 4‐23 4‐24 
04/21    Wed    Ch 5 - Job Order Costing                                          
04/23     Fri   Midterm 1 Ch 1 2 3 4                                              
04/26    Mon    Ch 5 - Job Order Costing                                          
04/28    Wed    University Mission day No Class                                   
04/30     Fri   Ch 5 - Job Order Costing                                        5‐1 5‐2 5‐3 5‐22 5‐23 5‐29 5‐37  5‐40 5‐43 
05/03    Mon    Ch 7 Activity Based Costing                                       
05/05    Wed    Ch 7 Activity Based Costing                                       
05/07     Fri   Ch 7 Activity Based Costing                   Quiz Ch 5 & 7     7‐1 7‐3 7‐4 7‐29 7‐30 7‐31 7‐32 7‐33 7‐39 7‐49 
  05     Mon    Ch 9 Profit planning                                              
05/12    Wed    Ch 9 Profit planning                                              
05/14     Fri   Ch 9 Profit planning                                            9‐1 9‐3 9‐5  9‐14 9‐21 9‐22 9‐23 9‐24 9‐25 9‐26 9‐27  9‐50 
05/17    Mon    Ch 11 Flexible Budgets pages 460-467                            11‐1 11‐2 11‐4 11‐19 11‐20 
05/19    Wed    Ch 10 Standard Costing                                            
                                                              Quiz Ch 9 10
05/21     Fri   Ch 10 Standard Costing
                                                              11                10‐1 10‐4 10‐5 10‐6 10‐20 10‐22 10‐23 10‐24 10‐25 10‐35 10‐41 
                Ch 13 Short Run Decision Making-Relevant
05/24    Mon
05/26    Wed    Midterm 2 Ch 5 7 9 10 11                                        Note‐ chapter 11 ‐ Flexible budgets only 
                Ch 13 Short Run Decision Making-Relevant
05/28     Fri
                Costing                                                         13‐1 13‐2 13‐3 13‐4 13‐5 13‐10 13‐13 13‐14  
05/31    Mon    Memorial Day No Class                                             
                Ch 13 Short Run Decision Making-Relevant
06/02    Wed
                Costing                                                         13‐15 13‐16 13‐17 13‐18 13‐20 13‐21 13‐32 13‐36  
06/04     Fri   Ch 14 Capital Investment decisions            Quiz Ch 13          

06/07    Mon    Ch 14 Capital Investment decisions                              14‐1 14‐2 14‐4 14‐6 14‐10 14‐21 14‐22 14‐23 14‐24 14‐25 14‐31 14‐36 

06/09    Wed    FINAL Wed 10:00 - 11:50 am (ch 9 11 12)                           
06/11     Fri   FINAL Fri 10:00 - 11:50 am (ch 9 11 12)                           
                Exams 100 points each                                  300        
                Homework 5 points                                          50     
                Quizzes 20 points each (lowest dropped)                    80     
                Participation                                              50   (in class, on time,  AND actively engaged) 
                Total points                                           480        

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