ACC 226 Introduction to Managerial Accounting
Fall
2003
INSTRUCTOR:
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Dr. Iqbal A.
Memon
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OFFICE:
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180 Education
Business Hall
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PHONE:
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247-7210
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OFFICE HOURS:
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10:00-12:00 and
1:00-2:00 MW, and by appointment.
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MY WEBSITE:
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http://soba.fortlewis.edu/iam
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TEXT:
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Garrison and
Noreen, Managerial Accounting 10e, Boston: McGraw-Hill Irwin, 2003.
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TEXT WEBSITE:
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http://www.mhhe.com/garrison10e
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OTHER READINGS:
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The Wall
Street Journal, Financial Times
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COURSE: This course presents concepts related to
the preparation of reports useful to management in planning and controlling the
operations of a business. The primary
emphasis of the course is on using accounting information for management
planning, control, and decision-making.
The topics would include, but are not limited to, behavior of costs,
job-order and process costing, activity-based costing, standard costs,
budgeting and planning, cost-volume-profit analyses, segment reporting, and
capital budgeting decisions.
Final
course grade will be determined as follows:
|
|
% of
Final Grade |
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Three tests @ 20% |
60 |
|
Final |
20 |
|
Homework checks in class |
10 |
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Group Excel exercises |
10 |
|
Total |
100 |
Homework will be
checked in class on due dates.
No other means of turning in the homework (e.g., by Email, etc.) are
acceptable. Each time you are absent or
haven’t
done homework when due, you’ll lose 1% of your final grade with a maximum loss of
10%. No make-ups will be given. A grade
of zero will be assigned to missed exams and work turned in late. All group members are expected to fully
participate in the completion of Excel exercises, which are to be turned
in using Excel and Word.
The title page should only contain “Acc 226 Introduction to Managerial
Accounting”, 2nd Summer Session, 2003, Chapter # and Problem or
Exercise #, the names of the group members, and the date it is submitted. The name(s) of the group member(s) who
didn’t participate to the satisfaction of the rest of the group shouldn’t be
placed on the title page. Such group
member(s) will receive a grade of zero on the assignment.
Please
notify me of any learning or physical disability, or special needs, which may
affect your performance in this class.
Arrangements will be made to provide you with the appropriate
accommodation.
It is your responsibility as a student to
ensure that you are properly enrolled in this course. It is not possible
to add courses after the census date. To check your enrollment status, use
WEBOPUS and click on Student-Detail-Schedule.
Copying an assignment from another student’s disk or work and turning it
in as own work constitutes academic dishonesty. College regulations
against academic dishonesty (cheating, plagiarism) will be strictly
enforced. Missed exams cannot be made
up and late assignments will not be
accepted.
Page 2
ACC 226
- Tentative Schedule (Fall 2003)
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Week
of |
Topic |
Chap. |
Homework
Questions |
Homework
Ex./Problems |
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1 Sep |
Introduction |
1 |
2,3,5,6,7,9,11,13,14 |
1,2,5 |
|
8 |
Cost
Terms, Concepts, and Classifications |
2 |
2,3,4,5,6,7,8,10,11,12,13,14 |
1,2,4,12,15,17,18,21 |
|
15 |
Systems
Design: Job-Order Costing |
3 |
1,2,3,5,7,8,11,12,13,14,15,16,17 |
1,2,3,13,16,17,18,19,21 |
|
22 |
Systems
Design: Process Costing |
4 |
1,2,3,4,5,6,7,8,9,10,12 |
1,2,3,4,5,14,15,16,17,19 |
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Test
1 |
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29 |
Cost
Behavior: Analysis and Use |
5 |
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6 Oct |
Cost-Volume-Profit
Relationships |
6 |
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13 |
Variable
Costing |
7 |
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20 |
(Contd.) |
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27 |
Activity-Based
Costing |
8 |
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3 Nov |
(Contd.) |
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Test
2 |
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26 |
Profit
Planning |
9 |
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27 |
Standard
Costs |
10 |
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30 |
(Contd.) |
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1 Jul |
Flexible
Budgets and Overhead Analysis |
11 |
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2 |
Test
3 |
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3 |
Segment
Reporting and Decentralization |
12 |
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4 |
Relevant
Costs for Decision Making |
13 |
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7 |
(Contd.) |
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8 |
Capital
Budgeting Decisions |
14 |
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9 |
(Contd.) |
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10 |
Service
Department Costing (?) |
15 |
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11
Jul |
Final 2:30-4:30 |
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