BA 213 - Managerial Accounting
Spring 2005

[Assignment Schedule] [PowerPoint]

Instructor:            James K. Byrne, C.P.A., M.B.A.
Office:                   310 Bexell Hall
Office Phone:       737-6064
E-mail:                  byrne@bus.oregonstate.edu

Office Hours        Monday        1:00PM – 3:00PM
                              Wednesday 12:00PM – 1:00PM
                              By Appointment (if other times not possible)

Catalog Description:

Accounting information from the perspective of management users with an emphasis on the data accumulation for product costing, planning, and performance evaluation and control.

Prerequisites:       BA 211 and sophomore standing.

Required Course Materials:

1. Managerial Accounting, James Jiambalvo, 2^nd Edition

2. Red Pen - for correcting homework and quizzes

Grading:

• MIDTERM EXAM #1                  100 Points 
• MIDTERM EXAM #2                  100 Points
• FINAL EXAM                              100 Points
• QUIZZES                                       50 Points
• HOMEWORK                                50 Points
• TOTAL                                          400 Points

 I reserve the right to adjust grades based on class attendance and participation. Grades for this course will not be curved. I will use the following scale in assigning grades at the end of the quarter:

A        360 - 400                           D       240 - 279

B        320 - 359                           F        Below 240

C        280 - 319

Examinations:

There will be three examinations, two (2) midterms and a final.  See the assignment schedule for class dates.  No make-up mid-term exams will be given after the exam date.  If you are involved in campus activities that will prevent you from taking the exam at the scheduled time, you must make arrangements to take the exam early - I must be advised at least one week prior to the exam date.  If an unavoidable emergency arises, preventing you from taking the exam when scheduled and you provide sufficient evidence of the emergency; I will add those points to the Final Exam.  However; this only applies to one of the mid terms, if the second mid-term is missed, for any reason, it will be assigned a grade of “0”.

Quizzes:

You will be given short quizzes during the quarter.   These quizzes will be “multiple choice”, and be given prior to the lecture on the Chapter.  The purpose of these quizzes to  relay the importance of reading before coming to class and  to inform you as to your knowledge of the material prior to the exams.   No make up of these quizzes will be given.

Homework:

Homework will be discussed in class. All homework will be computer generated using either “Word” or “Excel”.  No handwritten homework will be accepted. Feel free to use a red pen to correct and make notes on your homework.  The homework will be collected and returned to you.  It will be graded, not on correctness, but for completeness and effort on your part.   If you are not in class, for any reason, the homework will be counted if received the by 5:00 P.M. the day of class. 

Cheating:

Copying another students’ work is considered cheating.  This is true whether it is homework, a project, a quiz or an exam. If you are caught cheating you are subject to receiving an “F” for the course.  DO NOT CHEAT.

Grades:

If you find an error in scoring a test or project, you will have one week from the date the item was returned, in class, to have the grade adjusted.  No adjustments will be made after this date.

Office Hours:

I will be more than willing to assist you during the course in understanding the course material.  It will be to your advantage to seek assistance as soon as you feel you need the help.  This class moves very quickly, and the material builds upon the prior information. Your understanding, of each issue, is critical to the successful completion of this course. Please take advantage of my time and knowledge.

Departmental Policy on Exams:

No programmable calculators, cell phones, headphones, or computers may be used during exams.  Only department-approved calculators are allowed.  At the present time, approved calculators are simple four function calculators such as the TI BA series.  The bookstore sells simple four function calculators for about $4.

No notes are allowed on exams.

Students are not allowed to take midterms or the final exam early.

All exams will be retained by the department.  Any student who fails to turn in all or part of an exam will receive zero points on that exam.

Students with disabilities:

If you have a learning disability that affects your ability to take a quiz or exam, and you believe your condition warrants special arrangements, please speak with me by the end of the first week of classes.