COURSE SYLLABUS
ACCT 2302 Managerial Accounting
The Naveen Jindal School of Management
The University of Texas at Dallas
Course: ACCT 2302
Course Title: Introduction to Management Accounting
Meets: Section 003 – Tuesdays/Thursdays – 8:30 – 9:45AM (2.722)
Section 004 – Tuesdays/Thursdays – 10:00 – 11:15AM (2.722)
Section 005 –Tuesdays/Thursdays –11:30 AM –12:45PM (2.722)
Semester: Fall 2015
Contact Information:
-- Instructor: John Barden, CPA, CFE, CGMA
-- Office Location: SOM 4.429
-- Cell Phone: 607 759-0918 in case of emergency
-- Email: [Link]@[Link]
Or e-learning via webct mail
-- Office Hours: Monday & Wednesday 11:00-12:00 PM
-- Teaching assistant: OMAR JAROUN [Link]@[Link]
Course Description
This course is an introduction to the determination, development, and uses of internal accounting
information needed by management to satisfy customers while continuously controlling and containing
costs. The course is designed to benefit all students who will be future users of accounting information.
Learning Objectives
(1) Obtain a basic understanding of managerial accounting concepts
(2) Conduct cost-volume-profit analyses
(3) Differentiate between job-order and process costing
(4) Develop an understanding of the role of activity-based costing and management in decision making
(5) Preparation of schedules used for profit planning and analyses of budget variances
(6) Discuss how relevant information is used to make marketing and production decisions
Course Materials
Textbook: The textbook for this course is: IINTRODUCTION TO MANAGERIAL ACCOUNTING
Publisher: WILEY CUSTOM LEARNING
ISBN #: 978-1-11912206-7
Calculator: Will be provided for all exams.
COURSE OBJECTIVES
In this course, I will emphasize six areas. They include (1) competence in managerial
accounting (2) critical thinking, (3) global perspective, (4) ethical awareness, (5) social and
organization skills, and (6) technology. Please take a moment to understand these objectives
and how I propose to meet them during the semester.
CURRICULAR COURSE HOW OBJECTIVES ARE MET
AREAS OBJECTIVES
Functional To understand This is the main objective of the
competence accounting theory course. The class lectures via
and processes PowerPoint slides, discussions, and
and apply them to the Website readings are geared to
real-world this objective.
problems.
Critical thinking To identify The exams will test your ability to
management identify and apply the relevant
problems and theory to the class lectures & notes.
apply the
theory/tools
taught in class in
solving the
problems.
Global Perspective To understand The sessions on International
that business Organizations are geared to
decisions need to understanding policies &
be adapted to procedures.
different cultures
Ethical Awareness To recognize the The session on Ethics is geared to
ethical dilemmas this objective along with the SEC
that companies website and managerial accounting
often face in discussions.
pursuing market
share and profit.
Social/Organization To test for Think of your own business
Skills effective oral and environment & how it can change.
written
communications,
as well as the
ability to work on
projects.
Technology To understand The sessions on ethics, work out
how technology, problems and classroom
particularly the discussions are geared to this
Internet, is objective.
changing
accountants to
think.
Student Learning Objectives/Outcomes
To develop an understanding of basic financial accounting in pursuit of "organizational goals
and strategies." By the end of the course students should be familiar with the technical skills of
Managerial Accounting, Operating Decisions and Financing Decisions. As
managers/accountants you should be able to identify relevant information, the appropriate
methods for analyzing information, working together in on financial, global, and ethical
environment. In addition you will have the ability to communicate information to others in the
organization using a critical thinking approach.
Attendance
It is critical to your success that you attend each class and take notes during the lectures. You should
come to class prepared, which means that you should have read the assigned chapter prior to
attending class. This will enhance your understanding of the material discussed in class. Additionally,
Handouts for each chapter are available on eLearning for download. As a courtesy to others, please turn
off your cellular phones while in the classroom.
Instructor Assistance
I will have scheduled office hours each week. However, office hours are not a substitute for coming to
class. Accordingly, I will not go over material covered in class with you if you have missed class.
Additionally, if you are unable to attend office hours, please email any questions through
eLearning.
Homework
I have suggested exercises and/or problems to be worked for each chapter. While there will be no points
allocated to homework, there is a direct correlation between working problems and performing
successfully on examinations. It is your responsibility to ask for help when you feel you need it. You are
encouraged to ask questions.
Solutions to the suggested exercises and/or problems are posted on eLearning.
Quizzes (30 points)
There will be TEN short quizzes over the material discussed in class. These quizzes will have a time
limit, and they MUST be taken & completed before the final exam. This will give you a little flexibility.
The purpose of these quizzes is to ensure that you are keeping up with the material covered in class.
There will be NO opportunities for makeup quizzes. It is your responsibility to ensure that you attend
class on the designated dates. All quizzes will be closed the LAST day of class before the final exam
cumulative exam, no exceptions!!
Exams 1 & 2 Midterm & Final (70 points)
There will be two cumulative examinations in this course. These examinations are closed book and
closed notes. Exams 1 & 2 will be taken in class 55 minutes.
FINAL WILL BE GIVEN DURING FINALS WEEK. Final exam will be comprised of
multiple choice questions and many questions will require calculations. You will need an 882 Scantron
for each exam. There will be no practice exams distributed on eLearning.
Makeup exams are given only for excused absences, which must be determined prior to the exam.
Excused absences may be given for verifiable medical or family emergencies. Written documentation
must be provided to qualify for an “excused absence”.
Class Expectations: Students are expected to come prepared for every class, which
includes reading the assigned chapter and cases before class and completing the
assigned homework problems. Attendance will not be taken; however, class participation
will be factored into your grade, as well as team member evaluations. Remember: you will
gain from this class what you put into it - learning the material is your responsibility.
For Accounting majors it is required that you receive a
C or better in this class to take Intermediate Financial
Accounting 1 (ACCT 3331).
DO NOT CHEAT OR PLAGARIZE. IF YOU ARE
CAUGHT CHEATING MY RECOMMENDATION TO
STUDENT AFFAIRS WILL BE AN F FOR THE
COURSE.
WHEN PROFESSOR STATES PENCILS DOWN,
PUT PENCILS DOWN!!!
Grades
Your final grade in this course will be determined as follows:
EXAM 1 …………………… 20 points
EXAM 2 …………………… 25 points
EXAM Final Cumulative…………… 30 points
Quizzes…Due 12/9………………… 25 points
TOTAL 100 points
A = 100-93, A- 92-89, B+ 88-85, B84-80, C+79-75, C71-74, C-70-68,
D 68-65, BELOW 65 F.
Please note that there will be NO extra credit opportunities for this course.
ACCT 2302 – FALL 2015 COURSE OUTLINE
DATE TOPIC CH EXERCISES & PROBLEMS
WEEK OF
8/24 Course Introduction
8/30 Introduction to Management 1 Do Multiple Choice & Practice
Accounting Problems; E1-4, E1-8, P 1-1 &
P 1-5 DO QUIZ 1
9/7 NO CLASS ON MONDAY LABOR
DAY!!
9/8 Job Costing 2 Do Multiple Choice & Practice
Problems; E2-2, E 2-3, E2-8 E 2-13 P2-
1A DO QUIZ 2
9/8 Process Costing 3 Do Multiple Choice & Practice
Problems; E3-3, E 3-6, E3-8 E 3-9
E3-10 E 3-11 P3-3 Do Quiz 3
9/14 ABC: Activity Based Costing 4 Do Multiple Choice & Practice
Problems; E4-1, E 4-2, E4-3 E 4-4
E4-5 E 4-6 E4-9 P4-1Do Quiz 4
9/22 EXAM 1 20 points Chapters 1, 2, 3 & 4
9/24 Take Day Off Take Day off & Catch up on other
materials
9/29 Cost Volume Profit analysis 5 Do Multiple Choice & Practice
Problems; E5-1, E 5-9, E5-10 E5-11
E5-14 E 5-15 E5-16 P5-1 P-5-5
DO QUIZ 5
10/6 Cost Volume Profit analysis 6 Do Multiple Choice & Practice
Additional issues Problems; E6-1, E 6-2, E6-4 E6-5
E6-10 E6-11 E6-13 E 6-14 P6-1 P-6-2
P6-2 DO QUIZ 6
10/13 Pricing 8 Do Multiple Choice & Practice
Problems; E8-2, E 83-2, E8-4 E8-5
E8-10 P8-1 P-8-2, P8-3
P6-2 DO QUIZ 8
10/20 Budgets & Planning 9 Do Multiple Choice & Practice
Problems; E6-1, E 6-2, E6-4 E6-5
E6-10 E6-11 E6-13 E 6-14 P6-1 P-6-2
P6-2 DO QUIZ 6
11/3 Budgets & Planning 9 P9-2, P9-3 Do Quiz 9
11/10 EXAM 2 25 points Chapters 5,6,8 & 9
11//17 Balance Scorecard 11 Do Multiple Choice & Practice
Problems; E11-1, E 11-2, E11-4 E11-5
11/24 Balance Scorecard&Standard Cost 11 E11-1, E 11-2, E11-4 E11-5
E11-6 E11-7 E11-12 E11-19 P11-1
P11-2 P11-5P DO QUIZ 11
11/26 Happy Thanksgiving NO CLASS
12/1 Statement of Cash Flows & Financial 13 Do Multiple Choice & Practice
Statement Analysis & Problems; Do Quiz 13
14 We will do various problems
Start studying for Finals!!
12/8 Review & ETHICS
12/11 & CUMULATIVE FINAL EXAM TBD
12/15 30 POINTS STUDY!!
You should also complete the multiple choice exercises at the end of each chapter.
The solutions for those exercises are also posted on eLearning.
The University of Texas System and The University of Texas at Dallas
have rules and regulations for the orderly and efficient conduct of their
business. It is the responsibility of each student and each student
organization to be knowledgeable about the rules and regulations
which govern student conduct and activities. General information on
student conduct and discipline is contained in the UTD publication, A
to Z Guide, which is provided to all registered students each academic
year.
Student The University of Texas at Dallas administers student discipline within
Conduct and the procedures of recognized and established due process. Procedures
Discipline are defined and described in the Rules and Regulations, Board of
Regents, The University of Texas System, Part 1, Chapter VI, Section 3,
and in Title V, Rules on Student Services and Activities of the
university’s Handbook of Operating Procedures. Copies of these rules
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interpreting the rules and regulations (SU 1.602, 972/883-6391).
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responsibilities of citizenship. He or she is expected to obey federal,
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regulations, and administrative rules. Students are subject to discipline
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Plagiarism, especially from the web, from portions of papers for other
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with under the university’s policy on plagiarism (see general catalog
for details). This course will use the resources of [Link], which
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In attempting to resolve any student grievance regarding grades, evaluations, or other
Grievance
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Procedures
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unavoidably missed at the semester’s end and only if 70% of the course work has
Incomplete
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Grades
the first day of the subsequent long semester. If the required work to complete the
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the incomplete grade is changed automatically to a grade of F.
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educational opportunities equal to those of their non-disabled peers.
Disability Services is located in room SSB 3.200 in the Student
Service Building. Office hours are Monday to Thursday, 8:00 a.m. to
6:00 p.m.; and Friday, 8:00 a.m. to 5:00 p.m.
The contact information for the Office of Disability Services is:
972-883-2098 Telephone
studentaccess@[Link]
StudentAccessAbility
[Link].,SSB32
Richardson, TX 75080
Disability
Services Essentially, the law requires that colleges and universities make those reasonable
adjustments necessary to eliminate discrimination on the basis of disability. For
example, it may be necessary to remove classroom prohibitions against tape recorders
or animals (in the case of dog guides) for students who are blind. Occasionally an
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It is the student’s responsibility to notify his or her professors of the need for such an
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The University of Texas at Dallas will excuse a student from class or other required
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places of worship are exempt from property tax under Section 11.20, Tax Code,
Religious Holy
Texas Code Annotated.
Days
The student is encouraged to notify the instructor or activity sponsor as soon as
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reasonable time after the absence: a period equal to the length of the absence, up to a
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If a student or an instructor disagrees about the nature of the absence [i.e., for the
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Instruction and Information regarding these rules and regulations may be found at
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