BA 213 – Managerial Accounting

Course Syllabus – Summer 2008

 

Instructor:                   Melinda Perez

Office:                         316 Bexell Hall

Phone:                         737-9219

Office Hours:               Mondays and Wednesdays, 10:30 – 11:30am,

 or by appointment.

Email:                           mindy.Perez@bus.oregonstate.edu

COURSE DESCRIPTION:  Accounting information from the perspective of management users with an emphasis on data accumulation for product costing, planning, and performance evaluation and control. PREREQ: BA 211 and sophomore standing. (4 credits)

COURSE MATERIALS:    

o    If you purchased a new book from the OSU Bookstore an access code for Homework Manager came bundled with the book.  If you purchased a used book or got a book from some other source you can purchase an access code online for $13.25.  Go to the book website: www.mhhe.com/brewer3e and follow instructions in the brown box on the left.

INSTRUCTOR ACCESS:  Office hours are listed above and you are welcome anytime my office door is open. Please see me immediately if you are having difficulty with any aspect of the course – it is important that you do not fall behind. Email is the best and quickest way to reach me. For privacy reasons, email must be sent to me via your OSU (ONID) email account. Emails from other accounts will not be read or responded to. I will use Blackboard to communicate with the class, including posting class examples, changes in assignments, and occasionally for homework tips. Students are expected to check Blackboard daily.

GRADING:  Your course grade will be based on the following components:

 

Points

Percent of Grade

Homework/class participation (maximum points)

60

15%

Spreadsheet Assignment

20

5%

Weekly Chapter Exams

200

50%

Final Exam

120

30%

Total points

400

100%

Calculation of Overall Grade: I intend to grade on a scale no stricter than the following:

90% = A- ; 80% = B- ; 70% = C- ; 60% = D-. 

These cut-off points may be lowered, but they will not be raised.

 

Tips for success in this course:  Read the assigned chapter before class, work through the problems presented in the chapter, and attempt the bonus exercise. Print out the notes on blackboard and add your own notes to them during class. Participate actively in class, asking questions and attempting to solve problems presented in class, rather than focusing on taking detailed notes. Try to understand the concepts rather than just memorize equations.  If you do not ask questions, I will assume that you know the material. Much of this course is quantitative, thus it is important that you do not fall behind.

 

Homework, Assignments, and Examinations: 

Homework:  The class schedule will indicate the required reading.  Homework problems are due on the day and time indicated on Homework Manager online. Late homework will not be accepted.  As a courtesy to the other instructors teaching this course, electronic solutions to any of the text homework assignments discussed in class will not be provided, although you can see solutions on Homework Manager.  My office hours may be used to spend more time understanding homework solutions.

 

Spreadsheet Assignments: There will be one spreadsheet assignment worth 20 points. It is due both in hardcopy and electronically on Blackboard on the due date.

 

Chapter Exams:  There will be an exam for each chapter, sometimes for 2 chapters (see schedule). Theses will consist of multiple-choice questions. Exam dates may change if we need to adjust the schedule. The number of questions on each exam will vary. Points will be based on the percentage correct, by chapter.

 

You must receive prior approval from me if you will be unable to take an exam. If you are excused from an exam, I will decide whether to administer a make-up exam, or to use your score on the final exam to substitute for the missed exam. There are very few acceptable excuses for missing an exam, and documentation may be required.

 

Final Exam: The final exam is scheduled for 8:00am on Thursday, August 14. It will consist of multiple choice questions. If you become aware of a conflict that might cause you to miss the final exam, you should inform me immediately. One (and only one) make-up exam will be scheduled, following the regularly-scheduled exam. Only students with a valid excuse for missing the regularly-scheduled final exam are eligible to take the make-up exam.

 

All Exams:  All material in the text is eligible for examination regardless of its inclusion in class discussion. All material discussed in class is eligible for examination regardless of its inclusion in the text.

Appeals of grades on Assignments, Quizzes, Examinations, etc. must be made in writing (email) within one week from the date that the assignment/quiz/exam is returned or grades are posted. Please submit a written explanation of why you feel that your grade is in error.

 

DEPARTMENTAL POLICY REGARDING EXAMS:

·    CALCULATORS: No programmable calculators, cell phones, head phones or computers may be used during exams.  Only departmental approved calculators will be allowed.  Currently, only simple 4 function calculators and financial calculators such as the TI BA series are approved for exam use.  The bookstore sells simple 4 function calculators for about $4. 

·    NO NOTES will be allowed on exams.

·    NO MAKE UP OR EARLY FINAL EXAMS will be allowed.  An exam session will be scheduled following the regular scheduled exam time for students with exam conflicts.  Only students with a valid excuse for missing the regularly-scheduled final exam are eligible to take the make-up exam.  In other cases students will be encouraged to take the final the following term. 

·    All exams (midterm and final) will be retained by the department.  Failing to turn in all or part of an exam, or copying an exam in any way will be considered academic dishonesty (see below).

 

OTHER ITEMS:

Students are expected to be courteous to each other and the instructor, and in general, behave in a professional manner in class.  Please keep the side conversations to a minimum and turn your cell phones off during class. No headphones may be used during class. Students using a cell phone during class will be asked to leave for the day. If you need to leave during class, please exit quietly.

DISCRIMINATION OR HARASSMENT

Discrimination or harassment will not be tolerated in the classroom. Most cases of discrimination or harassment violate Federal and State laws and University Policies and Regulations. Intentional discrimination or harassment will be referred to the Affirmative Action Office and dealt with in accordance with the appropriate rules and regulations.

Unintentional discrimination or harassment is just as damaging to the offended party, but it usually results from people not understanding the impact of their remarks or actions on others, or an insensitivity to the feelings of others. We must all strive to work together to create a positive learning environment. This means that each individual should be sensitive to the feelings of others and tolerant of the remarks and actions of others. If you find the remarks and actions of another individual offensive, please bring it to their attention. If you believe those remarks and actions constitute intentional discrimination or harassment, please bring it to your instructor's attention.

Students with disabilities: Accommodations are collaborative efforts between students, faculty and Services for Students with Disabilities (SSD). Students with accommodations approved through SSD 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 SSD should contact SSD immediately at 737-4098. 

Academic Integrity: Any case of academic dishonesty may result in an F in the course.  This action is allowed by Academic Regulations.  I expect you to know and understand these policies and regu­lations.  If there is any doubt about their meaning and interpreta­tion, ask for an explanation.  This link leads to more information about the university’s policies on academic dishonesty. All cases of suspected academic dishonesty will be handled in strict accordance with University and College policy. 

 

LEARNING OUTCOMES

1

Each student shall be able to prepare a cash budget and supporting budgets and schedules.

2

Each student shall be able to distinguish between variable costs and fixed costs, and conduct cost-volume-profit analysis.

3

Each student shall be able to prepare and interpret flexible budgets

4

Each student shall be able to apply commonly-used techniques for evaluating managerial performance.

5

Each student shall be able to apply commonly-used techniques for evaluating capital budgeting decisions.

6

Each student shall be able to apply commonly-used techniques for evaluating operation decisions.

7

Each student shall be able to identify sunk costs, opportunity costs, and relevant costs, and use these concepts appropriately in a variety of short-run, intermediate-run, and long-run decision contexts.

8

Each student shall be able to distinguish between financial accounting and managerial accounting, and synthesize managerial accounting concepts and techniques with concepts from economics, finance, and financial accounting.

9

Each student shall understand how to resolve ethical conflicts in an appropriate way

10

Each student shall be able to apply basic knowledge regarding accounting methodologies related to cost flows and cost allocation including how methodologies affect the decision usefulness of information.

11

Each student shall be able to explain how transfer pricing can be used to manage the country in which profit is recognized.

12

Each student shall be able to identify economic, environmental, and social measures of performance.

**CLASS SCHEDULE IS ON THE NEXT PAGE**

 

 

WARNING:  This schedule is subject to change at the discretion of the instructor.  It is the student’s responsibility to keep track of all pertinent changes and to advise the instructor of any classes they anticipate missing.