ACCT 5320

Accounting for Management Control

Syllabus

Fall 2017

Contact Information:

Dr. Roger Lirely COB 154B Ph. 903-565-5762 Email: rlirely@uttyler.edu Office hours: Tuesday 9:00 – 11:00 a.m. Face-to-face or via Canvas by prior arrangement. Other

hours by appointment only.

Course Objectives: Managerial accounting is a sub-discipline of accounting concerned with the

information needed by managers to effectively plan, control and make decisions about company

operations. The study of managerial accounting crosses disciplines, because the managerial accounting

system must provide information that is useful in financing, operating, marketing, research and

development and myriad other activities of a company. The primary objective of this course to provide

you with the knowledge and tools to effectively use managerial accounting information. The specific

knowledge and tools objectives include:

Understand how to allocate costs and why.

Develop basic concepts of various cost allocation methods and their implications.

Understand cost behavior and cost, volume and profit relationships

Understand how to use accounting information for planning, decision making and continuous

improvement.

Develop insight into the evaluation and managing of performance.

Text: Pearson MyAccounting Lab Access Code (includes e-Book access). Register via link in Canvas. If

you want a hardcopy textbook, rather than an e-Book, then Braun and Tietz, Managerial Accounting, 5th

Edition (Pearson). Course # is lirely51535.

Assessment: Your grade will be based on the following:

Financial Accounting Quiz 50 pts. Exam 1 (Chapters 1 – 3) 80 pts. Exam 2 (Chapters 1-6) 120 pts. Exam 3 (Chapters 7-8) 60 pts. Exam 4 (Chapters 7-8, 9, 11) 90 pts. Homework 50 pts. Total 450 pts.

Grades will be assigned based on a 90, 80, 70, 60 percentage scale based on total points earned.

Therefore, students who earn 405 or more points will be assigned a grade of A, 360 points or more a

grade of B, 315 or more a grade of C, 270 or more a grade of D and less than 270 points a grade of F.

My Accounting Lab Homework: Homework is a part of your course grade and is essential to good

performance on the exams. All homework is assigned through the homework management system,

MyAccountingLab. You may access the Lab within the course menu.

Caution: MyAccountingLab grades your homework automatically, so your answer must be exact.

If the solution requires two decimal points, 38.20 is correct, but 38.2 is not. Similarly, if the

solution requires that the answer be in percentages, 28% is correct but .28 is not. If you find that

your solution is marked incorrect when you use the “Check Answer” feature, make sure you

have expressed your solution exactly as the problem requires.

Exams: All four exams and the Quiz are administered online. Exams 1 and 3 are not proctored, Exams 2

and 4 are proctored via ProctorU. You must register with ProctorU in advance of taking Exam 2. There is

a modest cost, approximately $25, to take each of the two ProctorU exams. To take an exam in

ProctorU, you must select a time slot most convenient for you and schedule it well in advance (at least

72 hours) with ProctorU. Scheduling with less than 72 hour notice is possible but it may cost you extra.

Make sure you have a good internet connection and your browser settings permit full Canvas access

during exams (e.g., popups allowed).

UT Tyler Policies

UT Tyler policies regarding matters such as disability access, University-approved absences, student

rights and responsibilities and other important policy information can be found at:

http://www.uttyler.edu/academicaffairs/files/syllabuspolicy.pdf

Course Schedule

Date Topic/Reading My Lab HW* and other

8/28 – 9/4 Financial Accounting

9/4 – 9/11 Financial Accounting

9/11 – 9/18 Financial Accounting Financial Accounting Quiz due 9/18

9/18 – 9/25 Introduction to Managerial Accounting Chapter 1

Due 9/25

9/25 – 10/2 Building Blocks of Managerial Accounting Chapter 2

Due 10/2

10/2 – 10/9 Job Costing Chapter 3

Due 10/9

10/9 – 10/16 EXAM 1 (Chs. 1-3)

10/16 – 10/23 Activity-Based Costing, Lean Operations, and the Costs of Quality

Chapter 4

Due 10/23

10/23 – 10/30 Process Costing Chapter 5 (245-257 only)

Due 10/30

10/30 – 11/6 Cost Behavior Chapter 6

Due 11/6

11/6 – 11/13 EXAM 2 (Chs. 1-6) with ProctorU

11/13 – 11/20 Cost-Volume-Profit Analysis Chapter 7

Due 11/20

11/20 – 11/27 Relevant Costs for Short-Term Decisions Chapter 8

Due 11/27

11/27 – 12/4 EXAM 3 (Chs. 7-8)

12/4 – 12/11 The Master Budget Chapter 9 (507-513 only) AND

Standard Costs and Variances Chapter 11 (653-666 only)

Due 12/11

12/11 – 12/13 EXAM 4 (Chs. 7-9,11) with ProctorU

*I accept HW submitted through My Lab only. I will not accept HW submitted as email attachment or in any other

form. HW, Exams and Quizzes must be completed on or before the due dates.