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									                       WAYLAND BAPTIST UNIVERSITY
                           SAN ANTONIO, TEXAS

                                  SYLLABUS
                               FALL 2003 TERM
                 ACCT 3308 – SA02 MANAGERIAL ACCOUNTING
                               (3 credit hours)



Instructor: Robert L. Gomez, MBA                 Phone: (210) 348-2450
Office:     NW Vista College, LRC Rm 104D        Fax:   (210) 348-2004
E-mail:     robgomez@accd.edu

Class Dates:       Aug. 11 – Oct. 25, 2003     Office Hours: By Appt.
Class Hours:       Saturdays, 8:00 am – 12:10 pm
Location:          WBU Campus, Room 115



Text/Tools Needed for Every Class Session:
Warren, Fess, Reeve, Managerial Accounting, 7th Ed.
http://www.swcollege.com/acct/warren/warren_mgr_7e/warren_mgr.html
One basic calculator (Ex: business or financial calculator).


Prerequisites:     ACCT 3307



Message from the Instructor: I possess a sincere respect for your decision to
further your personal growth and education, and pledge my best efforts to
make your educational experience at Wayland Baptist University both
personally and academically rewarding.



ADA Information:

As per Section 504 of the Vocational Rehabilitation Act of 1973 and the
Americans with Disabilities Act (ADA) of 1990, if an accommodation is
needed, please inform instructor at your convenience.
Course Objectives:

This course will provide an overview of managerial accounting, to include:
job order cost systems, cost behavior, cost-volume-profit analysis,
performance evaluation using variances from standard costs, performance
evaluation for decentralized operations, differential analysis, capital
investment analysis, cost management, statement of cash flows, and
financial statement analysis.



Teaching/Learning Methodology:

Optimal learning in accounting classes is attained through proactive
classroom participation. Together, we will discuss management scenarios
using money (in form of costs and revenues) as the performance
measurement tool in a business setting.

My goal is to facilitate your learning in the field of accounting, given your
individual motivation and time constraints. I realize most students are
under tremendous pressure to succeed in college while meeting life's
challenges and commitments outside the classroom. I will make every
reasonable attempt to pace this course in a manner that is sensitive to your
time constraints.

Every student is encouraged to complete all assigned reading prior to
attending class.



Grading:                                                 Percentage:
            2 Exams                                          90%
                  Exam 1 (Ch 1, 3, 6, 7)   45 %
                  Exam 2 (Ch 8, 9, 11, 13) 45 %
            Attendance                                         5%
            Positive Class Participation                       5%
                                                      Total 100%


                  Percentage Earned             Grade Earned
                    89.5% - 100%                    A
                    79.5% - 89.4%                   B
                    69.5% - 79.4%                   C
                    59.5% - 69.4%                   D
                    Below 59.4%                     F
Exams:

2 exams will be administered during this semester (on September 20th &
October 25th). In-class exams are ―open book, open notes‖. Test questions
will require a basic, yet thorough, knowledge of management accounting
concepts. Exam #2 (final exam) will NOT be a comprehensive test. Any
student absent on days during which exams are administered should contact
instructor asap to arrange for a very challenging make-up exam.




Attendance Policy:

Regular and punctual attendance at all classes is required. (Attending
means being present for entire class period.) Evidence shows missing
multiple class sessions can have a devastating impact on student learning in
this class. A student absent for any reason is responsible for all work missed.
Please contact a classmate or the instructor to inquire about material
covered during a missed class session. Student absences are recorded from
official date of enrollment. ―Any student who misses three (3) regularly
scheduled class meetings will receive a grade of F in the course.‖ (per
University Catalog). Regular and punctual attendance will positively impact
your final grade. A positive attendance record will count 5% towards your
final grade.




Positive Class Participation:

Being present for class sessions and constructively contributing to the class
discussion will positively impact your final grade. Please contribute to a
cordial, professional, and scholarly learning environment at all times. Be
respectful towards others at all times. Bring a positive attitude and
enthusiastic spirit with you to class sessions. Maintain a cordial,
professional, non-disruptive, and collaborative learning environment at all
times. Please, listen intently—and without disruption--to peer questions and
answers.

As a courtesy to all present in the classroom, please mute all cellular phones
and/or pagers during class sessions. Please set all cell phones and/or
pagers to ―silent‖ mode during class sessions. If you must take a phone call,
please do so outside the classroom. Thank you for your consideration.
Positive Class Participation will count 5% towards your final grade.
Strategies for success in this Managerial Accounting class:

Accounting is viewed as a challenging college course as students must learn
new terminology, concepts, and a new information system in a relatively
short period of time, and must demonstrate a level of mastery in solving
accounting problems on assignments and examinations.

Please be prepared to dedicate sufficient time to this class based on your
current background in accounting.


Learning Strategies:
   Read! Read! Read the chapters before attending class! I suggest an
    initial reading of each chapter for content and perspective, followed by a
    second reading for detail and analysis.
   This instructor will takes test questions directly from the text that
    requires a basic, yet thorough, knowledge of fundamental management
    accounting concepts.
   Sacrifices you make to prepare for this class will be well worth it during
    exam sessions. Trust me on this one!


Classroom Preparation and Etiquette! In your preparation, please:
   Plan to begin class promptly at 8:00 a.m. and plan to remain for entire
    session. Attend every class in its entirety.
   Come to class energized, focused, and on-time.
   Maintain group awareness. To maintain positive benefit of a large class
    discussion, please observe your classmates, and pause when you see a
    classmate raising a hand to speak. Thereafter, politely contribute your
    thoughts to the discussion or raise a new topic of discussion. Patience,
    energy, and respect will carry us through these long class sessions.


Positive Participation Strategies
   Be creative and courageous when participating in group and class
    discussions. Dare to make mistakes in class! (Inaccurate answers still
    earn valuable participation points.)
   This is going to be a fast 11-week term! Work diligently and try not to
    fall behind!
   Sacrifice but don’t neglect! Plan to study 1.5 times harder than you did
    for Financial Accounting course. Remember, there’s no substitute for
    sleep.
   Please don’t hesitate to call me for assistance! (348-2450-office)
COURSE CONTENT:

Day 1           Saturday, August 16, 2003                                 Topics / Assignments


Introduction            Syllabus / Student Info Forms
                        Introduction to Accounting Concepts & Terminology

Begin                   CHAPTER 1                INTRO. TO MANAGERIAL ACCOUNTING
                                                 & JOB ORDER COST SYSTEMS


        Preparation for next class session

               Read Chapter 1 & 2 (for context and foundation).

        Read for next class session

               End-of-Chapter Exercise 1-6 (p30); Exercise 1-12 (p32); Exercise 1-18 (p34).
               Problem 1-6A (p40).
               Activity 1-4 (p47).




Day 2           Saturday, August 23, 2003                                 Topics / Assignments


Complete                CHAPTER 1                INTRO. TO MANAGERIAL ACCOUNTING
                                                 & JOB ORDER COST SYSTEMS

                        Discuss End-of-Chapter exercises, as assigned.

Begin                   CHAPTER 3                COST BEHAVIOR & COST-VOLUME-
                                                 PROFIT ANALYSIS

                        Discuss End-of-Chapter exercises, as assigned.


        Preparation for next class session

               Read Chapter 3 (for context and details).

        Read for next class session

               End-of-Chapter Exercise 3-5 (p116); Exercise 3-7 (p117); Exercise 3-6 (p116);
                Exercise 3-9 (p117); Exercise 3-13 (p118); Exercise 3-11 (p118); Exercise 3-18
                (p119); Exercise 3-20 (p120); Exercise 3-22 (p120).
               Activity 3-2 (p127); Activity 3-3 (p127).


Day 3           Saturday, August 30, 2003                                Topics / Assignments


Complete                CHAPTER 3                  COST BEHAVIOR & COST-VOLUME-
                                                   PROFIT ANALYSIS

                        Discuss End-of-Chapter exercises, as assigned.



        Preparation for next class session

               Read Chapter 6 & 7 (for context and details).

        Read for next class session

               End-of-Chapter Exercise 6-1 (p243); Exercise 6-19 (p248).




Day 4           Saturday, September 6, 2003                              Topics / Assignments


Complete                CHAPTER 6                  PERFORMANCE EVALUATION USING
                                                   VARIANCES FROM STANDARD COSTS

                        Discuss End-of-Chapter exercises, as assigned.


Begin                   CHAPTER 7                  PERFORMANCE EVALUATION FOR
                                                   DECENTRALIZED OPERATIONS

                        Discuss End-of-Chapter exercises, as assigned.



        Preparation for next class session

               Re-read Chapter 7 (for details).

        Read for next class session

               End-of-Chapter Exercise 7-2 (p280); Exercise 7-13 (p284); Exercise 7-10 (p283);
                Exercise 7-12 (p284); Exercise 7-11 (p284); Exercise 7-17 (p285).



Day 5           Saturday, September 13, 2003                              Topics / Assignments


Complete                CHAPTER 7                  PERFORMANCE EVALUATION FOR
                                                   DECENTRALIZED OPERATIONS

                        Discuss End-of-Chapter exercises, as assigned.




Day 6           Saturday, September 20, 2003                              Topics / Assignments


6:00 p.m.       IN-CLASS EXAM #1                   Chapters 1, 3, 6, 7
                                                   Open book, open notes. Bring calculator.




Day 7           Saturday, September 27, 2003                              Topics / Assignments


6:00 p.m.       Discuss results of Exam #1.


Begin           CHAPTER 8                DIFFERENTIAL ANALYSIS & PRODUCT PRICING



        Preparation for next class session

               Re-read Chapter 8 (for details).

        Read for next class session

               End-of-Chapter Exercise 8-1 (p321); Exercise 8-2 (p321); Exercise 8-3 (p322);
                Exercise 8-6 (p323); Exercise 8-7 (p323); Exercise 8-9 (p323); Exercise 8-10
                (p324); Exercise 8-12 (p324); Exercise 8-13 (p324).


Day 8           Saturday, October 4, 2003                                Topics / Assignments


Complete                CHAPTER 8                DIFFERENTIAL ANALYSIS & PRODUCT
                                                 PRICING

                        Discuss End-of-Chapter exercises, as assigned.




        Preparation for next class session

               Read Chapter 9 (for details).

        Read for next class session

               End-of-Chapter Exercise 9-1 (p354); Exercise 9-3 (p355); Exercise 9-5 (p355);
                Exercise 9-7 (p356); Exercise 9-14 (p358); Exercise 9-15 (p358).




Day 9           Saturday, October 11, 2003                               Topics / Assignments


Complete                CHAPTER 9                CAPITAL INVESTMENT ANALYSIS

                        Discuss End-of-Chapter exercises, as assigned.


Discuss                 CHAPTER 11               COST MGMT. FOR JIT ENVIRONMENTS

                        Discuss End-of-Chapter exercises, as assigned.



        Preparation for next class session

               Read Chapter 13 (for details).

        Read for next class session

               CISCO Systems, Inc. Problem (p540).
Day 10      Saturday, October 18, 2003              Topics / Assignments


Complete         CHAPTER 13       FINANCIAL STATEMENT ANALYSIS

                 Discuss End-of-Chapter exercises, as assigned.




Day 11      Saturday, October 25, 2003              Topics / Assignments


6:00 p.m.   IN-CLASS EXAM #2      Chapters 8, 9, 11, 13
                                  Open book, open notes. Bring calculator.

								
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