BA 213 - Managerial Accounting
Spring 2005
During Spring term 2005, three instructors will teach sections of BA 213.
This page contains information common to how all sections will be taught.
For information that is specific to your specific section, click on the name
of your instructor above.
CATALOG 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)
CLASS SCHEDULE:
See this course on the OSU online catalog
TEXT:
Managerial Accounting, Second Edition; James Jiambalvo; Wiley
LEARNING OUTCOMES
•
Each student shall be able to frame problems using known
relationships in financial information and use algebra to solve a wide range
of common managerial accounting problems.
•
Each student shall have a thorough understanding of basic managerial
accounting concepts and be able to apply this understanding to business
situations.
•
Each student shall understand how to resolve ethical conflicts in an
appropriate way.
•
Each student shall be able to construct projected financial
statements and budgets, and determine external financing required to support
sales growth or major acquisitions.
•
Each student shall understand the nature of fixed and variable costs
and be able to apply cost-volume-profit analysis.
• Each
student shall understand and be able to apply basic knowledge regarding:
• the
differences in how financial information is recorded and presented for
service, merchandising and manufacturing firms
• the
basic cost flows involved in manufacturing
• the
differences in absorption and variable costing and how those differences
affect financial statements
• the
use responsibility accounting and how to evaluate responsibility centers
including: cost centers, profit centers and investment centers
• cost
allocation and activity based costing for allocation of overhead
• Each
student shall be able apply the following methodologies to make reasoned
recommendations:
• the
mechanics of standard costing and interpretation of variances
• cost
behavior analysis and the use of flexible budgets
•
Each student shall understand what makes revenues and costs relevant
to decisions and be able to apply that knowledge to analyze particular
decisions to make a reasoned recommendation regarding that decision.
•
Each student shall understand the difference between short run and
long run decisions and be able to select and apply appropriate methodologies
for dealing with each, including time value of money, discounted cash flows
and other tools.
DEPARTMENTAL POLICIES 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. Any
student who fails to turn in all or part of an exam will receive an F
(zero points) on the exam.
Additional materials on
Blackboard and in
instructions individual folders.
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