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Course Syllabus Managerial Cost Accounting (ACCT3330) – SPRING 2012

Dr. Sak Bhamornsiri

Email: sbhamorn@uncc.edu Phone: 704-687-7708

Prerequisite You must have completed Principles of Accounting II (ACCT2122) or its equivalent to be eligible to enroll in Managerial Cost Accounting (ACCT3330). Textbooks Required: A package containing Managerial Cost Accounting (ACCT3330). The University of

North Carolina at Charlotte. Pearson Customer Business Resources and access code to MyAccountingLab. (This is a customized version of Horngren, Datar and Rajan. 2012. Cost Accounting: A Managerial Emphasis. 14th edition. Pearson Prentice-Hall. Both UNC Charlotte bookstore and Gray’s Bookstore carry these course materials.

Course ID: To register for on-line homework, go to www.peasonmylab.com. When asked for a

course ID, use the following course ID: bhamornsiri27888. Resources: Additional materials and resources for this course will be posted on Moodle as the

semester progresses. Course Description in the University Catalog ACCT 3330. Managerial Cost Accounting. (3) Prerequisite: ACCT 2122. Analysis of the uses of accounting data in the planning, controlling and decision-making processes of business enterprises. Enrollment limited to majors in the College of Business. (Spring) (Evenings Course Objectives Managerial Accounting is a study of costs for the purposes of

(1) Determining product costing, (2) Planning, control of costs and evaluating the performances of managers, and (3) Making tactical (short-term) and capital budgeting (long-term) decisions.

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Additional objectives: (A) Enhance students’ skills in analyzing business situations in order to make proper decisions. (B) Increase students’ understanding of the role of accounting information in making business

decisions. (C) Increase students’ skills in the use of technology to compile data that can be used to make

decisions. Office Consultations My scheduled office hours are between 10:30 AM and 12:00 NOON every Monday and Wednesday. I am also available for consultation after my classes end at 3:15. If you need to see me at any other time, talk to me after class and we will make an appointment at a mutually convenient time. Email messages I do not respond to every email message. So, do not expect me to always answer your email.

Grading Policy A student's grade will be determined on the basis of his/her accomplishment in the following areas: Four exams (100 points each) ........................................ 400 Participation (attendance) ............................................. 20 Homework (to be submitted online) ............................. 80 Total available points ............................................... 500 See the schedule of class activity on the last page of this syllabus for exam dates The following grading scale will be used: Total Number of Points Letter grade

450 and over .............................................................................. A 400 to 449 .................................................................................. B 350 to 399 ...................................................................................C 300 to 349 .................................................................................. D Below 300 ................................................................................... F

Note that the determination of your final course grade will be based on the total amount of points you earned and not by the percentage of the points you earned to the total amount of points available (500). For example, if you earned a total of 399 points your course grade is a “C.” Therefore, you should always study for an entire exam and not for only a part of it. For the University’s policy relating to course grades click on the following link: http://www.legal.uncc.edu/policies/GradeAppeal.html

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Examinations: 400 points Examinations will be given on the dates and times that are shown above and on the planned schedule of class activity. No make-up examinations will be given during the semester. A request for missing an exam must be made prior to the time that the exam is scheduled to be given. A request for missing an exam after it has been given will not be considered. I will evaluate a request for missing an exam on a case by case basis. If a permission to take a makeup exam is granted, the makeup exam will be given on the last day of classes. Participation (20 points) Record of attendance will be maintained. Four points will be deducted for an absence in excess of 6 absences during the semester. Students with less than 6 absences will receive the maximum 20 participation points. If you have to miss a class due to your responsibility as a representative of UNC Charlotte, your absence will not be counted. Homework: (80 points) Doing homework is part of all accounting students’ lives. If you hate homework, you should not be an accounting major. Selected homework will be required for submission through MyAccounting Lab. Classroom Conduct You are required to have access to your textbook while attending class. You should bring with you to every class a pencil, notebook papers and a calculator so that you can follow my illustrations on how to solve problems. All electronic devices and wireless phones must be turned off during class. On-line shopping, emailing and other activities on the Internet that are not related to the class are prohibited. You will be dismissed from class if your wireless phone rings or if you get caught shopping on-line during class. You are on the path to becoming a professional. Appropriate classroom etiquette and conduct are expected. You are expected to come to class on time and to remain the entire time. Eating, reading, and use of tobacco products in class are considered inappropriate and disrespectful. General expectations Students are expected to come to class prepared. Assignments are to be read prior to the class period for which they are assigned. Written answers to the assigned homework are to be prepared prior to the class period for which they are assigned.

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Do not underestimate the difficulty of this course. Many students struggle with Management Accounting. I hope you will not have too much trouble with this course. But if you do, here are some suggestions:

1. Study the material in advance of class coverage. Class time should be used to reinforce what you have already learned and to seek further explanation from the instructor.

2. Do homework in advance.. Struggling with the material is expected and is a natural part of the learning process in this course.

3. Do not hesitate to ask questions in class and participate in class discussion. 4. Persist in your attempt to understand the material & let me know immediately if you

experience any difficulty. 5. Practice, practice and more practice. You cannot “read” accounting. The only way to

learn accounting is to spend hours completing problems and exercises. Academic Integrity All UNC Charlotte students are expected to strictly observe the UNC Charlotte Code of Student Academic Integrity. The text of the Code can be found at http://www.legal.uncc.edu/policies/ps-105.html Belk College Policy on Diversity The Belk College of Business strives to create an inclusive academic climate in which the dignity of all individuals is respected and maintained. Therefore, we celebrate diversity that includes, but is not limited to ability/disability, age, culture, ethnicity, gender, language, race, religion, sexual orientation, and socio-economic status.

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Week Date Day Topic Assignments

1 9-Jan M The Management and Management Accounting See MyAccountingLab

11-Jan W The Management and Management Accounting See MyAccountingLab

2 16-Jan M

18-Jan W Job Costing See MyAccountingLab

3 23-Jan M Job Costing See MyAccountingLab

25-Jan W Activity-based Costing and Activity-based Management See MyAccountingLab

4 30-Jan M Activity-based Costing and Activity-based Management See MyAccountingLab

1-Feb W Process Costing See MyAccountingLab

5 6-Feb M Process Costing See MyAccountingLab

8-Feb W Process Costing See MyAccountingLab

6 13-Feb M Exam 1

15-Feb W Spoilage, Rework and Scrap See MyAccountingLab

7 20-Feb M Allocation of Support-department Costs, Common Costs and Revenues See MyAccountingLab

22-Feb W Allocation of Support-department Costs, Common Costs and Revenues See MyAccountingLab

8 27-Feb M Master Budget and Responsibility Accounting See MyAccountingLab

29-Feb W Master Budget and Responsibility Accounting See MyAccountingLab

9

10 12-Mar M Master Budget and Responsibility Accounting See MyAccountingLab

14-Mar W Exam 2

11 19-Mar M Flexible Budgets, Direct-cost Variances, and Management Control See MyAccountingLab

21-Mar W Flexible Budgets, Direct-cost Variances, and Management Control See MyAccountingLab

12 26-Mar M Flexible Budgets, Overhead Cost Variances, and Management Control See MyAccountingLab

28-Mar W Decision Making and Relevant Information See MyAccountingLab

13 2-Apr M Decision Making and Relevant Information See MyAccountingLab

4-Apr W Pricing Decisions and Cost Management See MyAccountingLab

14 9-Apr M Pricing Decisions and Cost Management See MyAccountingLab

11-Apr W Exam 3

15 16-Apr M Management Control Systems, Transfer Pricing, and Multinational

Considerations See MyAccountingLab

18-Apr W Management Control Systems, Transfer Pricing, and Multinational

Considerations See MyAccountingLab

16 23-Apr M Capital Budgeting See MyAccountingLab

25-Apr W Capital Budgeting See MyAccountingLab

17 30-Apr M Capital budgeting See MyAccountingLab

7-May M Exam 4 for the 12:30 - 1:45 PM class

9-May W Exam 4 for the 2:00 - 3:15 PM class

Managerial Cost Accounting (ACCT3330 – Spring 2012)

M.L. King Day - University Closed

5-March through 10-March - Student Recess - No Classes