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: ST MANAGERIAL ACCOUNTING by WHITECOTTON, LIBBY, & PHILLIPS, 1 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 HOMEWORK AUG. 30 M ORIENTATION SEP. 1 W CHAPTER ONE M1-1,M1-5,M1-8,E1-5,E1-6 3 F CHAPTER ONE 8 W CHAPTER ONE 10 F CHAPTER TWO M2-3,M2-4,M2-5,M2-7,M2-10 13 M CHAPTER TWO M2-11,E2-5,E2-10,PA2-7 15 W CHAPTER TWO 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. 1 F CHAPTER FOUR 4 M CHAPTER FIVE M5-3,M5-4,M5-6,E5-4,E5-8 6 W CHAPTER FIVE 8 F 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. 1 M CHAPTER EIGHT 3 W CHAPTER NINE E9-5,E9-6,E9-7,E9-8,E9-9,E9-10 5 F CHAPTER NINE E9-11 8 M 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. 1 W REVIEW 3 F REVIEW 6 M REVIEW 8 W REVIEW 10 F REVIEW DEC. 13 F COMPREHENSIVE FINAL 8-10 SEP. 6 M LAB OR DAY HOLIDAY SEP. 2 R LAST DAY TO CHANGE SCHEDULE OTHER THAN DROP COURSES. LAST DAY TO REGISTER 0 OCT. 20 W MID-SEMESTER OCT. 27 W LAST DAY TO DROP COURSES, LAST DAY TO WITHDRAW W/O WP OR WF NOV. 24 W THANKSGIVING DAY HOLIDAY BEGINS AT 8AM NOV. 11 R LAST DAY TO WITHDRAW 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 EXAMS (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 WILL BE TURNED OFF DURING CLASS. PLACE ALL CELL PHONES/PAGERS IN YOUR BACKPACK OR POCKET DURING CLASS. DEPARTMENTAL RULES: CALCULATORS WILL BE SUPPLIED TO YOU AND ARE THE ONLY ONES (OR SIMILAR) ALLOWED ON ALL TEST. IF YOU BRING A CALCULATOR OTHER THAN DESCRIBED ABOVE YOU WILL NOT BE ALLOWED TO USE IT ON ANY TEST. EACH INDIVIDUAL MUST HAVE AVERAGED A MINIMUM OF 60% (SIXTY PERCENT) ON THE EXAMS GIVEN BEFORE ANY OF THE ADDITIONAL POINTS FROM QUIZZES WILL BE ADDED TO THEIR TOTAL POINT ACCUMULATION. THE 60% AVERAGE MUST 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 WITHHELD GRADES SEMESTER 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 WH, or the grade automatically becomes an F. If students register for the same course in future terms the WH will automatically become an F and will be counted as a repeated course for the purpose of computing the grade point average. STUDENTS WITH 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.