Managerial Accounting Whitecotton by mxl95643

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									                                MANAGERIAL ACCOUNTING
                                   ACCOUNTING 232

NAME:                                 W.R. CLARK
EMAIL:                                rclark@sfasu.edu
OFFICE PHONE:                         468-1838
OFFICE:                               BU 292B
OFFICE HOURS:                         8:30 TO 9:00–10:00 to 11:00 MWF
                                      12:00 to 1:00 MW–8:30 to 12:00 T
DEPARTMENT:                           GERALD W. SCHLIEF SCHOOL OF ACCOUNTANCY
CLASS MEETING TIME
AND PLACE:                            MWF 9:00 to 9:50 in ROOM BU 116

COURSE DESCRIPTION:
        Introduction to concepts, principles, processes applicable to the collection and reporting
of data useful for planning, controlling, and decision-making. Prerequisite: Three hours of
college-level math (may be taken concurrently).

PROGRAM LEARNING OUTCOMES:
      This is a general education core curriculum course and no specific program learning
outcomes for this major are addressed in this course.

GENERAL EDUCATION CORE CURRICULUM OBJECTIVES/OUTCOMES:
       To provide students with an understanding of those concepts that are fundamental to the
use of managerial accounting.

STUDENT LEARNING OUTCOMES:
        All business people must make decisions. Decision making involves critical evaluation
and analysis of the information at hand. To demonstrate how financial accounting is relevant to
their future careers in business, the following techniques and procedures will be presented.

       1.      To acquaint students with managerial cost concepts, job order costing and process
               costing systems.
       2.      To introduce students to an activity based costing system.
       3.      To provide the students with an understanding of cost-volume-profit relationships
               and how the relationships can be used in business decision making.
       4.      To explain incremental analysis in business decision making.
       5.      To demonstrate how pricing of products may be accomplished.
       6.      To explain budgeting basics and how it is used in controlling events.
       7.      To acquaint the students with the concept of responsibility accounting.
       8.      To explain the need for standards and how they can be used in controlling events.
       9.      To introduce students to the balanced scoreboard.

REQUIRED TEXT:
     MANAGERIAL ACCOUNTING by WHITECOTTON, LIBBY, & PHILLIPS, 1ST edition.
COURSE REQUIREMENTS:
       During the semester homework assignments are to be completed, but will not be taken up.
There will be three regular exam and a final. There will be no make-ups on the final after the
date shown in the schedule of events below. Make-ups for the other exams may be made on a
timely basis.

COURSE CALENDAR:
                                     ACCOUNTING 232
                               TENTATIVE SCHEDULE OF EVENTS
                                         FALL, 2010

DATE            CHAPTER                                      HOMEW ORK

AUG.    30 M    ORIENTATION

SEP.     1W     CHAPTER ONE                                  M1-1,M1-5,M1-8,E1-5,E1-6

         3F     CHAPTER ONE

         8W     CHAPTER ONE

        10 F    CHAPTER TW O                                 M2-3,M2-4,M2-5,M2-7,M2-10

        13 M    CHAPTER TW O                                 M2-11,E2-5,E2-10,PA2-7

        15 W    CHAPTER TW O

         17 F   CHAPTER THREE                                M3-2,M3-4,M3-12,E3-4,E3-5

        20 M    CHAPTER THREE

        22 W    CHAPTER THREE

        24 F    FIRST EXAM CHAPTERS 1-3

        27 M    CHAPTER FOUR                                 M4-3,M4-4,E4-7,E4-8,PA4-2

        29 W    CHAPTER FOUR

OCT.     1F     CHAPTER FOUR

         4M     CHAPTER FIVE                                 M5-3,M5-4,M5-6,E5-4,E5-8

         6W     CHAPTER FIVE

         8F     CHAPTER FIVE

        11M     CHAPTER SIX                                   M6-2,M6-3,M6-5,M6-6,M6-7

        13W     CHAPTER SIX                                   M6-8,E6-5

        15 F    CHAPTER SIX

        18M     SECOND EXAM CHAPTERS 4-6

        20 W    CHAPTER SEVEN                                 M7-3,M7-4,M7-6,M7-7,M7-8
       22 F   CHAPTER SEVEN                                 E7-1

       25 M   CHAPTER SEVEN

       27 W   CHAPTER EIGHT                                 E8-2,E8-3,E9-4,E8-6,E8-8

       29 F   CHAPTER EIGHT

NOV.   1M     CHAPTER EIGHT

        3W    CHAPTER NINE                                  E9-5,E9-6,E9-7,E9-8,E9-9,E9-10

        5F    CHAPTER NINE                                  E9-11

        8M    CHAPTER NINE

       10 W   THIRD EXAM CHAPTERS 7-9

       12 F   CHAPTER TEN                                   E10-6,E10-7,E10-11,E10-14,E10-15

       15 M   CHAPTER TEN                                   E10-18

       17 W   CHAPTER TEN

       19 F   CHAPTER ELEVEN                                E11-2,E11-3,E11-5,E11-7,E11-10

       22 M   CHAPTER ELEVEN                                E11-11.E11-12

       29 M   CHAPTER ELEVEN

DEC.    1W    REVIEW

        3F    REVIEW

        6M    REVIEW

        8W    REVIEW

       10 F   REVIEW

DEC.   13 F   COMPREHENSIVE FINAL 8-10



SEP.    6M    LAB OR DAY HOLIDAY

SEP.    2R    LAST DAY TO CHANGE SCHEDULE OTHER THAN DROP                                      0
              COURSES. LAST DAY TO REGISTER

OCT.   20 W   MID-SEMESTER

OCT.   27 W   LAST DAY TO DROP COURSES, LAST DAY TO W ITHDRAW W /O W P OR W F

NOV.   24 W   THANKSGIVING DAY HOLIDAY BEGINS AT 8AM

NOV.   11 R   LAST DAY TO W ITHDRAW FROM THE UNIVERSITY

DEC.   10 F   MENTOR RING DIP CEREMONY
GRADING POLICY.
       Grades will be determined based on the total points accumulated: QUIZZES
(50 POINTS) AND REGULAR EXAM S (300 POINTS). FINAL (200 POINTS)

ATTENDANCE POLICY:
         You are expected to meet class on schedule days. Homework and quizzes will not be excepted late without a
valid excuse. This will result in a lowering of your grade for this course.

      ALL CELL PHONES/PAGERS, IPODS W ILL BE TURNED OFF DURING CLASS. PLACE ALL
CELL PHONES/PAGERS IN YOUR BACKPACK OR POCKET DURING CLASS.

      DEPARTM ENTAL RULES: CALCULATORS WILL BE SUPPLIED TO YOU AND ARE THE
ONLY ONES (OR SIM ILAR) ALLOW ED ON ALL TEST. IF YOU BRING A CALCULATOR OTHER
THAN DESCRIBED ABOVE YOU W ILL NOT BE ALLOW ED TO USE IT ON ANY TEST.

      EACH INDIVIDUAL M UST HAVE AVERAGED A M INIM UM OF 60% (SIXTY PERCENT) ON
THE EXAM S GIVEN BEFORE ANY OF THE ADDITIONAL POINTS FROM QUIZZES W ILL BE
ADDED TO THEIR TOTAL POINT ACCUM ULATION. THE 60% AVERAGE M UST BE ATTAINED TO
RECEIVE A PASSING (D OR BETTER) GRADE IN THIS COURSE .

ACADEMIC INTEGRITY:
         Academic integrity is a responsibility of all university faculty and students. Faculty members promote
academic integrity in multiple ways including instruction on the components of academic honesty, as well as abiding
by university policy on penalties for cheating and plagiarism.

         Definition of Academic Dishonesty
         Academic dishonesty includes both cheating and plagiarism. Cheating includes but is not limited to (1) using
         or attempting to use unauthorized materials to aid in achieving a better grade on a component of a class; (2)
         the falsification or invention of any information, including citations, on an assigned exercise; and/or (3)
         helping or attempting to help another in an act of cheating or plagiarism. Plagiarism is presenting the words
         or ideas of another person as if they were your own. Examples of plagiarism are (1) submitting an
         assignment as if it were one’s own work when, in fact, it is a least partly the work of another; (2) submitting a
         work that has been purchased or otherwise obtained from an Internet source or another service; and (3)
         incorporating the words or ideas of an author into one’s paper without giving the author due credit.

         Please read the complete policy at http://www.sfasu.edu/policies/acdemic_intergrity.asp

W ITHHELD GRADES SEM ESTER GRADES POLICY: (A-54)
         Ordinarily, at the discretion of the instructor of record and with the approval of the academic chair/director, a
grade of WH will be assigned only if the student cannot complete the course work because of unavoidable
circumstances. Students must complete the work within one calendar year from the end of the semester in which they
receive a W H, or the grade automatically becomes an F. If students register for the same course in future terms the
W H will automatically become an F and will be counted as a repeated course for the purpose of computing the grade
point average.

STUDENTS W ITH DISABILITIES:
          To obtain disability related accommodations, alternate formats and/or auxiliary aids, students with
disabilities must contact the Office of Disability Services (ODS), Human Services Building, and Room 325, 468-
3004/ 468-1004 (TDD) as early as possible in the semester. Once verified, ODS will notify the course instructor and
outline the accommodation and/or auxiliary aids to be provided. Failure to request services in a timely manner may
delay your accommodations. For additional information, go to http://www.sfasu.edu/disabilityservices/.
ACCEPTABLE STUDENT BEHAVIOR:
         Classroom behavior should not interfere with the instructor’s ability to conduct the class or the ability of
other students to learn from the instructional program (see the Student Conduct Code, policy (D-34.1). Unacceptable
or disruptive behavior will not be tolerated. Students who disrupt the learning environment may be asked to leave
class and may be subject to judicial, academic, or other penalties. This prohibition applies to all instructional forums,
including electronic, classroom, labs, discussion groups, field trips, etc. The instructor shall have full discretion over
what behavior is appropriate/inappropriate in the classroom. Students who do not attend class regularly or who
perform poorly on class projects/exams may be referred to the Early Alert Program. This program provides students
with recommendations for resources or other assistance that is available to help SFA students succeed.

								
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