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ACCOUNTING 202
Managerial Accounting
Spring - 2013
Instructor: Timothy Bryan Office Location: BE 2076
Phone: 812-461-5386 (office)
Cell: 812-499-5737 (Yes you may call)
Electronic Mail:
Regular Office Hours:
TR 9:00 a.m. -10:30 a.m.
and 11:45 a.m. – 1:15 p.m.
M: 4:30 p.m.-6:00 p.m.
I will meet with you at almost any other time
as needed. Just ask!
Course Prerequisites:
Acct 201. It is the your responsibility to be certain that this prerequisite has been successfully
completed. If at any time during the semester, it is determined that you have not completed this prerequisites,
you may be administratively dropped from the course without credit or tuition refund.
Course Materials:
Required: Managerial Accounting, Braun Tietz, 3rd
Edition. Pearson Publishing. Also REQUIRED: My
Accounting Lab Access Codes.
Course Description:
A study of managerial accounting information as it is used by managers in various types of business
organizations. The emphasis is on the development, interpretation, and application of managerial accounting
for planning activities, controlling operations, and making decisions.
Objectives:
1. Define and distinguish between various cost classifications, such as product costs, period costs, variable
costs, fixed costs, manufacturing costs, etc.
2. Compare and contrast the traditional costing systems (Job Order and Process) with the Activity Based
Costing system.
3. Demonstrate use of the predetermined overhead rate in job order costing.
4. Apply incremental analysis in the following types of decisions: acceptance of a special order, make or
buy, sell or process further, retain or replace equipment and the elimination of unprofitable segments.
5. Explain the benefits of the budgeting process and how to utilize a budget in controlling costs.
6. Illustrate the capital budgeting techniques for evaluating capital expenditures.
7. Expand your critical thinking skills as applied to ethical business choices and business decisions.
Grading:
Grades will be determined on the basis of total points earned. Examination and project due dates appear
on the attached schedule. The point distribution will be approximately as follows:
Three In-Class Individual Exams (100 pts. each) 300
Final Examination 150
Quizzes and homework 165
Cases 75
Professionalism 30
Total Points 720
Grades will be computed on a % basis: 90%= A, 87% = B+, 80% = B. etc. Final grades will be based on
your score being rounded to the nearest tenth of a percent and then rounded up, so a 79.1 rounds to an 80 or a B.
Professionalism Pts:
Professionalism points will be awarded based on your professional behavior during class. This includes
demeanor, attendance, attentiveness, friendliness, using proper professional etiquette as to cell phone usage
while in class, and attendance. Please do not text or use cell phones while in class. One violation will cost you
10 professionalism points and another will cost you 20.
Homework Assignments:
Accounting exercises are assigned and to be completed in My Accounting Lab. The minimum exercises
are listed in bold. Writing assignments are listed in the syllabus. These should be typed in a word processing
program and are due the day after they are assigned. Late writing assignments will not be accepted because
they are discussed in class.
Assignments are to be prepared by you individually. Due dates for each assignment will be the end of
the class period day following the completion of the chapter in question. I will accept late homework up until
the test related to the chapter covered. Late homework will only receive 70% of the earned grade. Assignments
in bold will be collected. Others may be collected at my discretion if I believe the class is unprepared for
discussions.
In-Class Exams:
There will be four exams during the term; the first three exams will cover the indicated chapters while
the fourth will be a comprehensive final. All concepts presented in the textbook chapters (whether covered in
class or not) assigned for the indicated test are subject to being tested unless otherwise noted. The final exam
will be comprehensive over all material covered during the semester. These exams will be closed-text and
closed-notebook tests. To assure academic integrity and fairness to all, make-up exams will NOT be given. If
you make arrangements in advance of missing the test and you have what I consider an acceptable excuse for
missing the exam, the 100 points for the missed exam will be added to the points for the final; otherwise, you
will receive a zero (0) on the missed exam.
Quizzes:
Quizzes may be given at the beginning of class. If you are tardy, you will not receive any additional
time to complete the quiz. If you are absent you will not be able to make up a quiz.
Class Attendance:
Regular attendance is encouraged and, indeed, is a necessary condition for satisfactory performance in
this course. While it is understandable that absence from class is occasionally unavoidable, each student is
responsible for making up any missed assignments or lecture notes. Should an anticipated absence occur, please
let the me know as soon as possible so that any change in assignments for that date may be made available.
Remember that late homework will not be docked, so if you must miss class, be sure to turn in your homework
in advance. It is very important to prepare for and participate in class discussion. This interaction is critical to
full development and understanding of many of the topics considered in this course.
Electronic Mail and the Internet:
This class will make use of email and Blackboard provided by the university to promote communication
between us and to facilitate the administration of the course. For example, you may receive such items as a
revised syllabus, take-home assignments, or other miscellaneous informational items through email or
Blackboard. Please use email to ask me any questions you have concerning the course or its subject matter,
particularly if regular office hours cannot be met or another time cannot be scheduled. Therefore, you must
possess a functioning email account and be proficient in the use of e-mail and blackboard.
Standards of Conduct and Academic Integrity:
This course will be conducted according to all applicable standards as specified by the University of
Southern Indiana for student conduct and expectations.
Quizzes & Exams - A student caught cheating on a quiz will receive a zero (0) on the quiz. In addition, the
assistant dean in the COB will be notified and a memo will be placed in the student’s file. Students caught
cheating on an exam will receive a zero on the exam and will automatically fail the class; the assistant dean in
the COB will be notified and a memo will be placed in the student’s file. Cheating or plagiarism may also result
in additional penalties. If the student has previously committed an act of academic dishonesty, then the student
may be required to leave the College of Business and/or may be suspended from the university.
Cell Phones, Beepers & Other Electronic Devices:
Because these items represent potential disruptions to our class, you must turn them off and put them away
before each class. If your electronic device disturbs the class, you may be asked to leave class for the rest of the
day. The only exception to this policy will occur due to a family medical situation that you discuss with me at
the beginning of the semester (or as soon as you become aware of the medical problem) and for which you
present written proof. On test day, all electronic devices (except calculators) must be stowed away; if I see any
electronic device other than your calculator on your desk on test day, you will receive a zero (0) on your test.
CAREER ADVISING
Career advising is available through your academic advisor or any accounting professor. Please take advantage
of this opportunity to discuss the career paths open to accounting graduates and to ask relevant questions.
ACCT 202
Spring – 2013 Planned Course Schedule
Homework
DATE IN-CLASS DISCUSSION (Bold assigned in My Accounting Lab)
1/15/13 Chapter 1 My Accounting Lab Intro
Chapter 1
A1-44 Ethical Dilemma
(Turn in 1/22)
1/17/13 Chapter 2 E2-15A,E2-19A, E2-21A
1/22/13 Chapter 2 P2-50A
Chapter 3
1/24/13 Chapter 3 E3-13A, E3-15A, E3-17A, E3-25A
P3-49A A3-35 Issues with Cost of a Job
Turn in 1/31/13
1/29/13 Chapter 4
1/31/13 Chapter 4 E4-22A, E4-23A, E4-29A,
P4-51A 2/5/13 Chapter 5
2/7/13 Chapter 5 E5-25A, E5-27A, E5-30A, E34A
P5-56B 2/12/13 Examination 1 (Chapters 1-5)
2/14/13 Review exam and Chapter 6
2/19/13 Chapter 6 E6-21A, E6-22A, E6-24A, E6-30A
P6-72A 2/21/13 Chapter 7
2/26/13 Chapter 7 E7-17A, E7-19A, E7-25A, E7-29A
P7-67A 2/28/13 Chapter 8 S8-1, S8-3, S8-11,
Ethics Case A8-58
3/5/13 Chapter 8 E8-16A, E8-18A, E8-25A
3/7/13 Examination 2 (Chapter 6-8)
3/12/13 SPRING BREAK – Make good choices
3/14/13 SPRING BREAK
3/19/13 Review exam and Chapter 9
3/21/13 Chapter 9 P9-55A, E9-32A
3/26/13 Chapter 10 S10-14, A10-61 (Turn In 4/2/13)
You must Use Proctor and Gamble
2012 Annual Report
3/28/13 Chapter 10 E10-20A, E10-22A, E10-26A
P10-51A 4/2/13 Chapter 11 Case 11-64 due 11/9
4/4/13 Chapter 11 E11-14A, E11-19A,
P11-53A 4/9/13 Chapter 12
4/11/13 Chapter 12 E12-16A, E12-18A, E12-19A,
P12-58A
4/16/13 Assessment Day – No Class
4/18/13 Chapter 14 E14-22A, P14-36A
P14-44B 4/23/13 Examination 3 Chapt. 9, 10, 11, & 14
4/25/13 Review Exam 3, Chapter 15 S15-1, S15-3, S15-4, S15-5
4/30/13 Review for final examination
5/2/13 FINAL EXAM for 202.003