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BA213

Managerial Accounting

Winter 2015

Course Credits: 4

Prerequisites: BA211 with a C-

or better & Sophomore standing

Instructor: Huichi Huang, Ph.D.

Office: 402 Austin Hall, College of Business

Email: Huichi.Huang@bus.oregonstate.edu

Phone: (541) 737-3973 (Do not leave a message)

Course Details: Section 1 Kelly 1001 8am to 9:50am

Section 2 Kelly 1001 10am to 11:50am

Section 3 Weniger 153 2pm to 3:50pm

Office hour: Wednesdays 3 5 p.m. and Fridays 11 a.m. 12 p.m. or by appointment

Teaching Assistant: Berry, Nathaniel Edward

Office Hour (TA): Mondays 2 3 p.m. and Thursdays 12 p.m. (Location will be posted on Canvas)

Course Description:

BA 213 Managerial Accounting is the second introductory accounting course. The central

objective of the course is to introduce students to the ways in which owners, executives, and

managers use accounting information to make business planning and operating decisions within a

company or enterprise.

Course Objectives:

Upon completion of the course, the student will be able to

1. Distinguish between managerial and financial accounting: information, uses, and users

2. Determine product costs using job-order and activity-based costing

3. Company budgeting, planning, variance analysis, and performance evaluation

4. Short-term operating decision making and long-term investment decision making

5. Develop and improve capacities in the following areas:

a) Critical thinking skills

b) Problem solving and personal initiative

c) Awareness of ethical issues and conflicts

d) Professionalism of work output and personal demeanor

Required Course Materials

1. Textbook: Introduction to Managerial Accounting, 6e, Brewer, Garrison, and Noreen.

The proper edition of this textbook is REQUIRED. Old editions of the same book often do not

provide the same practice problems or do not present the material in the same order/manner.

We will base on this edition to assign homework. You should have this textbook before the next

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class in order to avoid not falling behind. Please bring your textbook to every class as we will

refer to it often.

2. A basic calculator.

Try and bring a calculator to each class with you. We will not be doing any complex math, but a

calculator will be useful for simple adding, subtracting, multiplying and dividing. You will need

to bring your own calculator in quizzes or exams. However, NO PROGRAMMABLE CALCULATORS

MAY BE USED FOR EXAMS. This includes any calculators on cell phones, tables, or computers.

3. Connect: online homework manager is REQUIRED. Access codes usually come with the book

but can be purchased separately online. Registration information will be posted on Canvas.

Canvas: We make extensive use of canvas in this course. Make sure you are fully functional in that regard. I

will post announcements, power point slides, and any supplement materials. In addition, all grades

will be posted there throughout the semester.

Classroom Procedures:

In my experience, the best way to learn accounting is by an active hand-on learning approach. It

cannot be learned passively, i.e. merely reading the material, and listening to lectures. In other

words, practices will be a significant determinant to get you familiar with accounting concepts and

principles. What you gain from this course depends very much upon YOU; your own preparation

prior to attending class and the effort you put in will determine the extent of your learning on this

course.

In order to pursue an active hand-on learning approach, it is important that you come to class

prepared. Review the power point slides on canvas prior to class. After that, review some of the

exercises/examples after class and do the assignments in particular. We will also do some

exercises and quizzes in class to reinforce your understanding of materials.

Grading and Assessment Criteria:

Exam scores will be maintained in Canvas and homework scores will be maintained in Connect.

This course is graded as follows:

Points

Cases 20

Homework Assignments - Connect 100

Quizzes 100

Mid-Term 150

Final Exam 200

Professionalism (Attendance, Participation, etc.) 30

Total 600

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Grade Distribution:

A 560 600

A- 540 559

B+ 520 539

B 500 519

B- 480 499

C+ 460 479

C 440 459

C- 420 439

D+ 400 419

D 380 399

D- 360 379

F < 360

Conduct & Professionalism:

Our accounting program here at Oregon State University is a highly-regarded professional program

and delivers exceptional education and training for careers in accounting and the business world.

Therefore, we strive to develop and enhance a professional and courteous atmosphere here in our

class. Our class policies are intended to promote and encourage an appropriate learning

environment reflective of our professional pursuits. Respect for each other is a cornerstone

principle here in class as we engage in the adventure of learning.

To this end please be seated and ready when class begins, turn off or silence all cell phones and

other electronic gadgetry, and leave newspapers or other reading material outside of class. Please

remember that sleeping, excessive talking, and other disruptive behavior is disrespectful to all

others in the classroom.

Attendance and Participation:

Students will be evaluated on various dimensions: good attendance record, active participation in

class discussions, volunteering a response to questions, asking a pertinent question during

discussion. I reserve the right to adjust grades based on class attendance and participation.

Homework:

Homework Exercises accompany each assigned chapter. Most of the homework assignments are

due after the corresponding chapters have been presented in class. In order to successfully

complete the homework assignments, you should thoroughly read the related chapter before

attempting the exercises.

The homework assignments have no time limits other than the submittal deadline as shown in

course schedule. Homework assignments are to be completed individually.

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Cases/Quizzes:

We will have in-class cases and quizzes prepared for use in our class throughout the term designed

to illustrate and test your comprehension of concepts and ideas. Some of these activities are graded

while others are intended to provide an active learning experience.

Exams:

Exams are a significant part of your grade for the course. We will have two exams as indicated on

the course schedule. All exams are closed book exams. Exams will be based on the concepts and

materials covered in class and homework assignments.

If you are involved in campus activities that will prevent you from taking a midterm exam at the

scheduled time, you must make arrangements to take the exam. If an unavoidable emergency

arises preventing you from taking a midterm exam when scheduled and you provide sufficient

evidence of the emergency, your remaining midterm exam and final exam scores will be averaged

for the midterm exam not taken. Students who miss an exam without an excused absence will not

be given a make-up exam and will be given a score of zero (0).

The final exam is comprehensive and must be taken at the scheduled time during finals week. The

final exam is mandatory. Students who miss the final exam will receive a failing grade for the

course.

Important Notice:

You are subject to the no-show drop for this class if you dont attend any class for the first week.

Email Communications:

All OSU students have an ONID email address. These individual email addresses are combined into

group distribution lists for each course. I will use the group distribution lists to communicate with

the class by email. Please ensure that either you check your ONID email address regularly or set up

a forwarding rule to the email account that you use most often.

Please include BA 213 in the subject line of all emails.

I will use Canvas for announcements and disseminating information in addition to the work we

perform in Connect Accounting. You are responsible for the content of any e-mail, Canvas or

classroom announcements.

Students with Disabilities:

"Accommodations are collaborative efforts between students, faculty and Disability Access Services

(DAS). Students with accommodations approved through DAS are responsible for contacting the

faculty member in charge of the course prior to or during the first week of the term to discuss

accommodations. Students who believe they are eligible for accommodations but who have not yet

obtained approval through DAS should contact DAS immediately at 737-4098.

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Academic Integrity:

Students are expected to follow University and College policies. Cheating will be subject to

receiving an F for the test at least (no tolerance).

a) Academic or Scholarly Dishonesty is defined as an act of deception in which a Student seeks to

claim credit for the work or effort of another person, or uses unauthorized materials or fabricated

information in any academic work or research, either through the Student's own efforts or the

efforts of another.

b) It includes:

(i) CHEATING - use or attempted use of unauthorized materials, information or study aids, or an act

of deceit by which a Student attempts to misrepresent mastery of academic effort or information.

This includes but is not limited to unauthorized copying or collaboration on a test or assignment,

using prohibited materials and texts, any misuse of an electronic device, or using any deceptive

means to gain academic credit.

(ii) FABRICATION - falsification or invention of any information including but not limited to

falsifying research, inventing or exaggerating data, or listing incorrect or fictitious references.

(iii) ASSISTING - helping another commit an act of academic dishonesty. This includes but is not

limited to paying or bribing someone to acquire a test or assignment, changing someone's grades or

academic records, taking a test/doing an assignment for someone else by any means, including

misuse of an electronic device. It is a violation of Oregon state law to create and offer to sell part or

all of an educational assignment to another person (ORS 165.114).

(iv) TAMPERING - altering or interfering with evaluation instruments or documents.

(v) PLAGIARISM - representing the words or ideas of another person or presenting someone else's

words, ideas, artistry or data as one's own, or using one's own previously submitted work.

Plagiarism includes but is not limited to copying another person's work (including unpublished

material) without appropriate referencing, presenting someone else's opinions and theories as

one's own, or working jointly on a project and then submitting it as one's own.

c) Academic Dishonesty cases are handled initially by the academic units, following the process

outlined in the University's Academic Dishonesty Report Form, and will also be referred to SCCS for

action under these rules.

For more information see http://oregonstate.edu/studentconduct/code/index.php#acdis.

In the event of a second instance of academic dishonesty by a student enrolled in the College of

Business, the student will not be allowed to continue progression towards completing their major

requirements within the College and will be evaluated for dismissal from the College. Please see the

following URL for additional information regarding the Professional Behavior Standards for the

College:

http://business.oregonstate.edu/about/academic-policies-standards#cob-professional-behavior-

standards

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Class Schedule: (Subject to Change)

This is the tentative schedule and assignments. Assignments are to be worked in class or assigned

for next class period. At times your section may be slightly ahead or behind the schedule. In

addition, this schedule and assignments may be subject to changes with prior announcements. You

are responsible for making yourself aware of these changes.

Week Class/Date Topic Homework

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1

3/31 (T) Introduction and Prolog

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4/2 (TR) CH1 Managerial accounting

E: 1-3,1-4,1-5

P: 1-17A,1-20A,1-23A

2

3

4/7 (T) CH 6 Variable Costing

E: 6-1,6-2,6-3,6-4

P: 6-21A,6-22A

4

4/9 (TR) CH 7 Profit Planning

E: 7-1,7-2,7-3,7-4,7-5,

7-6,7-7,7-8,7-9

3

5

4/14 (T) Beaver Baseball Company

P: 7-17A

6

4/16 (TR) CH 8 Flexible Budgets

E: 8-1,8-2,8-4,8-5,8-6

P: 8-18A, 8B-44

4

7

4/21 (T)

CH 8 Flexible Budgets

CH 2 Job Order Costing

E: 2-1,2-2,2-3,2-4,2-

5,2-6,2-7

P: 2-24A

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4/23 (TR)

CH 2 Job Order Costing

CH 3 Activity-Based Costing

E: 3-2,3-3,3-7

5

9

4/28 (T) CH 3 Activity-Based Costing

P: 3-16A

10

4/30 (TR) MIDTERM EXAM REVIEW

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11

5/5 (T) MIDTERM EXAM (CH 1,2,3,6,7,8)

12

5/7 (TR) CH 5 Cost-Volume-Profit

E: 5-1,5-2,5-4,5-5,5-

6,5-7,5-8,5-9

7

13

5/12 (T) CH 5 Cost-Volume-Profit

P: 5-21A

14

5/14 (TR) CH 9 Performance measurement

E: 9-1,9-2,9-9

P: 9-16A

8

15

5/19 (T) CH 9 Performance measurement

16

5/21 (TR) CH 10 Differential Analysis

E: 10-2,10-3,10-4,10-7

9

17

5/26 (T) CH 10 Differential Analysis

P: 10-27A

18

5/28 (TR) CH 11 Capital Budgeting

E: 11-1,11-3,11-4,11-8

10

19

6/2 (T) CH 11 Capital Budgeting

P: 11-11A

20

6/4 (TR) FINAL EXAM REVIEW

11 6/11 (TR)

4 p.m.

FINAL EXAM (All Chapters Covered)

Location: TBA

Comprehensive

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