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1 MGMT Intro to Managerial Accounting Syllabus Spring Semester 2015 Instructor info: Prof. George Sirogiannis Office: SSM 254B Phone: Office Hours: M/W 7:25-8:00pm Class Time: M/W 5:30-7:20pm CLSSRM 110 Course Description Managerial accounting is the field of accounting aimed at providing managers with financial information to help them make decisions and maintain effective control of their organizations. This course introduces the student to the internal accounting for business entities. General course objectives: This course is concerned with the appropriate use of accounting data to assist in the planning and control of the activities of enterprises and to measure the cost of their outputs. Student Learning Objectives: The course will consider several subject areas: product costing and cost behaviors, budgeting and profit planning, flexible budgets and performance analysis, cost control, capital budgeting decisions, and statement analysis. Students completing managerial accounting should: develop a basic understanding of managerial accounting concepts. understand how managerial accounting differs from financial accounting and the role of the management accountant. Be able to prepare reports and schedules used in the decision making process and understand the general principles of the cash flow statement. Gain an appreciation of managerial accounting as an evolving discipline and appreciate the role of technology in gathering and organizing accounting information, and understand how financial statement analysis can uncover important trends and relationships in financial statements. Understand how accounting information is used to make and communicate management decisions needed to run the entity. Come to class prepared for the exams. Bring Scantron 882, stapler, calculator, pens, pencils, paper, erasers, etc. The exam questions include questions for discussion, problems and computations, and multiple choice questions on Scantron 882. Reference Text: Managerial Accounting 14th Edition. Garrison, Noreen and Brewer McGraw-Hill Irwin Publishing. (2012). ISBN: with Connect Plus Connect PlusAccounting Card to accompany Managerial Accounting. McGraw-Hill Irwin Publishing. ISBN:

2 Note: This is the access key to McGraw-Hill s online homework managing software. You will need to buy the access key. You can acquire the Connect Accounting Card from the UC Merced bookstore or online. Course presumes two hours minimum outside class work for every hour of instruction. EVALUATION: Different weights have been assigned to the following criteria for evaluating each student's performance: Midterm Final Home Work/ Attendance Quizzes (four quizzes) Projects Total The final grade will be based on the following scale: 20 points 20 points 25 points 20 points 15 points 100 points 93 points points A 90 points - below 93 points A- 87 points - below 90 points B+ 83 points -below 87 points B 80 points -below 83 points B- 77 points -below 80 points C+ 73 points -below 77 points C 70 points -below 73 points C- 67 points -below 70 points D+ 63 points -below 67 points D 60 points -below 63 points D- below 60 points F Please note that the "points" here represent "weights" and are not the same as the "score" one earns on the exams, quizzes, homework, and projects. The total score will be translated into points at the end of the semester. (1)MIDTERM EXAM, FINAL EXAM & QUIZZES There will be one midterm, one final, and four quizzes in this semester. Everyone must plan to attend the exams and quizzes as scheduled. Each exam and quizzes will be graded on the scale PLEASE NOTE THAT NO MAKE-UP EXAMS WILL BE GIVEN. You must plan to attend the tests at the time and place scheduled. No credit will be given to those persons involved in any cheating. Please see UC Merced's Academic Integrity Policy for more details.

3 (2) TEAM PROJECTS Team projects are an indispensable part of this course. Enrolling in this class mandates your commitment to these projects. Since teamwork has been recognized as a critical component for companies to compete effectively in today's highly dynamic and global business environment, it is important for the class to learn how to work effectively with other people. Each member of this class is required to join a project team of 3-4 persons. Each group must its member list to me by 2/2/2015. Our teamwork approach requires each individual work closely together with other members on the same team and make contribution to the completion of each project. EACH PROJECT REPORT MUST REPRESENT YOUR OWN GROUP S EFFORT. COPYING ANOTHER GROUP S OUTPUT, IN ANY FORM, IS ABSOLUTELY PROHIBITED. FAILING TO OBSERVE THIS RULE WILL RESULT IN NO GRADE FOR THE PROJECT REPORT. IN ADDITION, I MIGHT NEED TO QUESTION THE SOURCE OF YOUR PROJECT REPORT WHENEVER THE SITUATION WARRANTS. Homework: Homework will be completed using the Connect Accounting website set up for this class. All homework problems must be completed in order to get full credit. Other Course Components: Class meetings are very important for a better understanding of the course material, for taking additional notes, and for improving your ability to communicate and cooperate with your colleagues. You are expected to have read the assigned material before class and to participate in all class discussions. Unannounced quizzes might be used to assess class preparation. Class attendance and participation will be recorded daily. Should you miss class for any reason, you are responsible for getting the notes or any other missed material from one of your fellow classmates. In addition to your readings and group work, small assignments will enhance the quality of the class meetings; for example, you may be asked to bring a recent newspaper article and discuss a current accounting issue in the class. The use of cell phones in any way (texting, reading, listening, etc.) is not allowed during class. All cell phones should be silenced and stored away. Accommodations for Students with disabilities: Any student who feels he or she may need an accommodation based on the impact of a disability should contact me privately to discuss his or her specific needs. Also contact Disability Services at (209) as soon as possible to become registered and thereby ensure that such accommodations are implemented in a timely fashion. This syllabus is subject to change.

4 Proposed Lectures, Assignments, and Examination Schedule may be revised. Exam dates, and other assignments will be confirmed in class or via . IMPORTANT DATES February 2 (Monday) Team Member List Due February 11 (Wednesday) Quiz 1 February 23 (Monday) Quiz 2 March 4 (Wednesday) MIDTERM EXAM March Spring Break (No Classes) April 1 (Wednesday) Quiz 3 April 27 (Monday) Quiz 4 May 14 (Thursday) FINAL EXAM (3:00AM-6:00PM) Project Due dates to be announced Deadlines: Change Grading Option: Monday, February 2, 2015 Late Registration: Monday, February 2, 2015 Course Add: Monday, February 9, 2015 Course Drop (without a W ): Monday, February 9, 2015 Course Withdrawal (with a W ): Monday, April 6, 2015 COURSE CONTENT (If you miss any class, you must assume the responsibility for any information or material that was missed, including any additional class or project requirement.)

5 WEEK DATES CHAPTER 1 1/21 Managerial Accounting: An Overview (Ch. 1) 2 1/26, 1/28 Managerial Accounting and Cost Concepts (Ch. 2) 3 2/2, 2/4 Job Order Costing (Ch. 3) 4 2/9, 2/11 Statement of Cash Flows (Ch. 14) Quiz 1 (2/11) 2/16 President's Day (No Classes) 5 2/18 Financial Statement Analysis (Ch. 15) 6 2/23, 2/25 Process Costing (Ch. 4) Quiz 2 (2/23) 7 3/2, 3/4 Cost Volume Profit Relationships (Ch. 5) MIDTERM EXAM (3/4) 8 3/9, 3/11 Variable Costing and Segment Reporting (Ch. 6) Midterm Exam Discussion 9 3/16, 3/18 Activity Based Costing (Ch. 7) 3/23, 3/25 SPRING BREAK (No Classes) 10 3/30, 4/1 Profit Planning (Ch. 8) Quiz 3 (4/1) 11 4/6, 4/8 Flexible Budgets and Performance Analysis (ch. 9) 12 4/13, 4/15 Standard Costs and Variances (Ch. 10) 13 4/20, 4/22 Performance Measurement in Decentralized Operations (Ch.11) 14 4/27, 4/29 Differential analysis (Ch. 12), Capital Budgeting (Ch. 13) Quiz 4 (4/27) 15 5/4, 5/6 Capital Budgeting (Ch. 13 ) (continued) 16 5/14 FINAL EXAM Thursday (3:00-6:00pm)

6 student registration information course Managerial Accounting with LearnSmart instructor George Sirogiannis section MGMT SPRING15 registration dates 01/21/ /28/2015 online registration instructions Go to the following web address and click the "register now" button. This is a unique address for MGMT SPRING15 Having trouble registering? Get help here: McGraw-Hill Education. All rights reserved.

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