MANAGERIAL
ACCOUNTING
BA
213 – Winter 2010
Credits: 4
hours lecture Prerequisite:
BA211
PROFESSOR: Kristian Mortenson OFFICE: 224
Bexell Hall
PHONE: 737-6011 E-MAIL: Kristian.Mortenson@bus.oregonstate.edu
Class Hours: Monday
& Wednesday 12:00 – 1:50"Section 004
Monday & Wednesday
4:00 – 5:50"Section 006
OFFICE HOURS[1]: Monday
& Wednesday 2:30 – 3:30
Tuesday 4:00 – 5:00
e-Mail
Policy:
Any e-mail sent to me must begin with BA 213 in the subject line. When possible, I check e-mail M-F at 11
a.m. and 3 p.m. I will try to respond
within 48 hours M-F. I do not check or respond to e-mail over the weekend.
Objective:
In this course we’ll investigate how accounting data
is used in managing an organization, such as a manufacturing facility. Most of
the material we will cover deals with using information about manufacturing
costs to price products, budget and plan operations, measure and improve
performance, and achieve operational objectives. Naturally, which types of
accounting data are of interest and how they might be used depends on what the
manager is seeking to accomplish and what other information is available.
Text and On-line Resources:
·
Text: Introduction to Managerial
Accounting, 5/e by Brewer/Garrison/Noreen, ISBN: 978-0-07-352707-9
-
The book’s
website: http://www.mhhe.com/brewer5e
-
The Fourth, Third
or Second editions are also acceptable.
(Note that Chapters 8 & 9 have switched position.)
·
Connect Accounting, the online homework manager, is required. If you didn’t get a code with your book, you
need to buy one online for $40. See the
registration form on page 3.
Blackboard:
IMPORTANT ADDITIONAL CLASS MATERIALS ARE AVAILABLE IN
BLACKBOARD
COURSE REQUIREMENTS: Your
course grade will be based on the following components:
|
Component |
Points |
Percent |
|
Homework
(maximum) |
50 |
12.5% |
|
Spreadsheet
Assignment |
18 |
4.5% |
|
Professional
Conduct / Pop Quizzes |
12 |
3.0% |
|
Chapter
Exams (8@ 25 points each) |
200 |
50.0% |
|
Final
Exam |
120 |
30.0% |
|
Total
points |
400 |
100.0% |
Calculation
of Overall Grade: Final grades will be
calculated using the following cutoffs:
≥93.00% = A; 90.00%
= A–; 86.00% = B+; 83.00% = B; 80.00%
= B–; 76.00% = C+;
73.00% = C; 70.00% = C–; 66.00%
= D+; 63.00% = D; 60.00% = D–; ≤ 59.99%
= F
There
will not be a curve.
Homework: There are 66 questions worth 1 point each. You can earn a maximum of 50 homework
points. Homework is due by 12:00
noon on the date listed. A schedule is
given below. Homework will be graded on-line.
You may attempt each problem an unlimited number of times. Your
best score by the due date will be used.
Classes are conducted based on the assumption that you
have read the chapter and attempted the assigned homework. You are responsible for leaning all the
materials covered in the textbook chapters, discussed in class, or otherwise
assigned.
Spreadsheet Assignment: There will be a spreadsheet assignment worth 18 points. The assignment & instructions will be
posted on Blackboard by January 29th. You will turn it in by emailing it to me
as an attachment.
Professional
Conduct / Pop Quizzes: Part of your collegiate education includes learning
how to behave in a professional environment.
If I observe any behavior I judge to be unprofessional, I will use my
discretion in reducing your points. What
is professional/unprofessional behavior?
I’ve listed a few pointers at the end of this syllabus; please take the
time to read through it. There will be several unannounced quizzes during the
term. The value of each quiz will vary as needed. Quizzes will test the information presented
so far in the course and will be relatively straight forward. If you choose to be absent on a day when a
quiz is given, you will receive zero points for that quiz.
Professional
Conduct Points = 12 – (Pop Quiz points at the end of the term)
Chapter Exams:
There will be nine multiple choice chapter exams. Each exam will have approximately 10
questions, last up to 30 minutes, and will be worth 25 pts. Exam dates are indicated on the
syllabus. Exam dates are subject to
change if I need to adjust the schedule.
Missing an Exam: If for any reason you miss a
chapter exam (e.g., illness, emergency, sleeping in), you will receive a 0 on
that exam. You can drop your lowest chapter exam.
If you are involved in approved university
activities that will prevent you from taking the chapter exam at the
scheduled time you must make timely prior arrangements with me. If I excuse you from a chapter exam, then I will decide whether to administer a makeup
exam or to use your percentage scored on the final to substitute for the missed
exam. This option is only available
to students involved in approved university activities.
Final Exam: The
comprehensive final exam will be given during finals week and consist of
approximately 40 multiple choice questions. If the final for this class
conflicts with another class, you should inform me immediately.
DEPARTMENTAL EXAM POLICY:
· NO EARLY FINAL EXAMS will be allowed. Only students with a valid university approved excuse for missing the regularly-scheduled final exam are eligible to take the one-and-only make up exam. In other cases students can choose to take a 0 on the final or take the final when offered in following term.
· NO NOTES will be allowed on either chapter or final exams.
· CALCULATORS: The departmental has only approved simple 4 function calculators and financial calculators for exam use. No programmable calculators, cell phones, PDAs, head phones, or computers may be used during exams. If you use an unapproved calculator on an exam, including the final, your exam will be confiscated and you will receive a 0.
·
All exams (chapter exams and the final) will be
retained by the department. Failure to
turn in an exam, photographing, writing down, or copying all or part of an exam
will result in academic dishonesty sanctions.
Academic
Integrity: See last page
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.
SCHEDULE
The end-of-chapter material is divided into six sections, which are
indicted here with the following abbreviations: Questions (Q), Brief Exercise (BE),
Exercises (E), Problems (P), and Cases (C).
LEARNING OUTCOMES
|
Professional
Conduct
In Class:
Be
punctual. If you choose to attend
class, arrive and be seated prior to the start of class.
Be
courteous. Classroom interactions should
always display courtesy and personal respect.
Be
prepared. Complete the readings and
other assignments prior to class and be prepared to
actively participate in class discussion.
Don’t
be a distraction.
Stay in class for the duration unless prior arrangements
have been made with me.
Keep your cell phone turned off during class.
- Answering
phones or ‘texting’ in class is extremely unprofessional and really sets
me off.
Take
your headphones off when class starts.
Don’t read outside material (e.g., newspaper,
other textbooks) in class.
Accessing
e-mail or the Internet during class is very distracting to your peers and to
me.
If
you’re behavior is a distraction to me or your peers, I will invite you to
leave class.
Communication:
Write
clear, courteous, comprehensible emails.
Proofread
your email for spelling and compositional errors.
Sleep
on it; don’t let a moment of anger or frustration affect your
professionalism.
Oregon State University policy defines academic
dishonesty as an intentional 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.
It includes "cheating" (intentional use or attempted use of
unauthorized materials, information, or study aid), "fabrication"
(intentional falsification or invention of any information), "assisting in
dishonesty" (intentionally or knowingly helping or attempting to help another
commit an act of dishonesty), "tampering" (altering or interfering
with evaluation instruments and documents), and "plagiarism"
(intentionally or knowingly representing the words or ideas of another person
as one's own).
This
class follows OSU policy on academic dishonesty in the administration of all
course items that are graded (examinations, quizzes, assignments, etc.). All cases of suspected academic dishonesty
will be handled in strict accordance with University and College policy, http://oregonstate.edu/admin/stucon/achon.htm. I will file academic dishonesty charges,
the student will receive a zero points on the item, and a grade of “F” for the
class may be assigned.
By signing this document, I
verify that I have read and understand the BA 213 Academic Integrity
Policy. I will act with integrity during
all course exams, quizzes, projects, etc.
If I need help with an exam or quiz, I will seek the help of the
professor and not the work of other students.
Printed Name: _________________________________________
Signature: _________________________________________
Date: _____________
By signing this document, I
verify that I have read the syllabus for BA 213 (Winter 2010) and understand
its contents. I understand the policies
contained therein and that they are not negotiable.
Printed Name: _________________________________________
Signature: _________________________________________
Date: _____________
[1] If you prepare
specific questions or identify areas with which you’re struggling, I’ll be
happy to help you. It’s not uncommon for
me to ask students to come back after they’ve had a chance to apply themselves
a little more. Please don’t take it
personally. I will not repeat a lecture
in office hours because you choose to miss class.