BA 213: Managerial
Accounting
Spring 2007
Instructor: Amy
Bourne, C.P.A., M.S.A.
Office: 310 Bexell Hall Phone: 737-6064
E-mail: amy.bourne@bus.oregonstate.edu
Office Hours: Monday
& Wednesday 8-10am
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. If you
are unable to attend the “Office Hours” as listed on the syllabus, contact me
via E-Mail and I will attempt to meet with you at a time convenient to both of
us.
As
for emails or blackboard postings, I will respond to emails within 24 hours
except on the weekends. I will do my
best to respond within 48 hours on Friday, Saturday and Sunday.
Prerequisites: BA 211, Math 111 and
Sophomore standing.
Required Course Materials:
1. Managerial Accounting, Introduction to
Managerial Accounting, Third Edition; Brewer Garrison and Noreen, McGraw-Hill
Erwin [MH plus Homework manager will be used, the cd rom and/or study guide are
optional]
2. Class notes, homework assignments, homework
solutions, and other related materials are available on Blackboard.
3. Calculator:
4Function, no programmable calculators may be used for Exams.
4. Homework Manager is located at: http://mh2.brownstone.net/classes/manacctba213sp07
Opportunities for Success
Grading: MIDTERM EXAM #1 100 Points 25%
MIDTERM EXAM #2 100 Points 25%
FINAL EXAM 120 Points
30%
QUIZZES 40
Points 10%
HOMEWORK EXERCISES 40 Points 10%
PROFESSIONALISM +- 1%
TOTAL 400 Points 100%
All
grades available via blackboard. I
will use the following SCALE in assigning grades at the end of the term:
A 400 -
360 D 279-240
B 359 - 320 F
Below 239
C 319 - 280
Examinations:
There will be three examinations, two 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. If an unavoidable emergency
arises, preventing you from taking a mid-term
exam when scheduled and you provide sufficient evidence of this emergency;
the Mid-Term and Final Exam grades will be averaged. No note cards will be
allowed for the Midterms or Final Exam.
Quizzes
and Exercises:
Quizzes
(Q1-Q5)
You will be given a short quiz after the lecture covering
specific chapters. The chapter quizzes
will be multiple-choice and available via blackboard. The purpose of the quizzes will be to assist
your understanding of the material presented.
In order to be successful it is critical that you read the chapter prior
to attempting the quiz or attending class.
The total points for all the quizzes will be 10% of the total grade, so
do not take them for granted. No make up quizzes will be
given. You will be given five (5) quizzes, worth 8
points a piece. Thus, you can earn a
total of 40 points for quizzes (5 * 8 points).
Exercises (HW1-HW8)
There
are eight exercises which will be completed via Homework Manager. Each exercise is worth 5 points for a total
of 40 points (5 * 8 = 40). Most of the
exercises are due before the chapters are covered in class to get the student
engaged in the material prior to class.
In order to be successful it is critical you read the chapter before attempting
the exercises.
You
will have three attempts to complete the exercises within the allotted time
(see schedule). There will be no time
limit as long as exercises are submitted before the deadline.
THERE
WILL BE NO EXTENSIONS OR EXCEPTIONS --- even if it is due to technical
difficulties or complications. Please
complete the quizzes and assignments in the allotted time.
The
quizzes and exercises are offered via Homework Manager http://mh2.brownstone.net/classes/manacctba213sp07 and timed.
HELP
LINE IF NECESSARY --- 1-800-331-5094
Professionalism:
Part
of your course grade will be determined by your professionalism. The class’s collective learning depends on
the professionalism of the individuals in the course. Professionalism includes attending class,
arriving on time, staying for the entire class period, appropriate questions
and comments, turning cell phones on vibrate, being prepared for class,
etc... You may arrive to class late,
leave early, or have your cell phone on IF you LET ME KNOW.
Treat
the course the same way you would complete an assignment. Treat your classmates and Instructor as you
would a professional colleague. Think of
class time as an important business meeting.
Attendance:
Attendance is critical for your understanding or
the course material. It will also be
critical to you success in this course. Class participation will not only
increase your understanding, but will assist the knowledge and understanding of
all students in the classroom. Therefore, I reserve the right to adjust grades
based on class attendance and participation.
Important
Dates:
Last day to drop a class
by web: Friday, April 13
Last Day to Withdraw with a grade of “W”: Friday, May 18
Final Exam: (Group Examination)
TBA
Tutoring:
Tutoring is available, free of charge, by Beta
Alpha Psi. Time and location will be
announced in class and via blackboard.
They will have solutions to the exercises in the back of the chapters.
Cheating:
Copying another student’s 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. Also, please
refer to Rule 15 in the Schedule of classes for guidelines regarding academic
dishonesty.
ACCOUNTING
DEPARTMENT 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.
·
MIDTERM
EXAMS Attendance is
mandatory on scheduled test dates in the section in which you are
enrolled. There will be no "make-up" midterm exams. If
you are unable to take an exam for a legitimate reason acceptable to the
instructor, your final exam will be given additional weight proportional to the
missing exam score.
·
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.
Extra Credit: Extra Credit
is at professor’s discretion based on activities during the semester.
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
Students are expected to
follow University [http://oregonstate.edu/admin/stucon/achon.htm] and
College policies.
Tentative Class
Schedule
|
Day |
Date |
Chapter |
Homework
& Quizzes |
Grades |
|
Monday |
4/2 |
Intro & Prologue |
|
|
|
Wednesday |
4/4 |
Ch1 & Ch2 |
|
|
|
Thursday |
4/5 |
|
|
|
|
Sunday |
4/8 |
ASSIGNMENT |
HW1 Chapter
Two |
HW1 |
|
Monday |
4/9 |
Ch2 & Ch3 |
|
|
|
Wednesday |
4/11 |
Ch3 |
|
|
|
Thursday |
4/12 |
ASSIGNMENT |
HW2 Chapter
Three |
HW2 |
|
Sunday |
4/15 |
ASSIGNMENT |
Q1 Chapter
Three |
Q1 |
|
Monday |
4/16 |
Ch5 |
|
|
|
Wednesday |
4/18 |
Exam Review |
|
|
|
Thursday |
4/19 |
ASSIGNMENT |
Q2 Chapter
Five |
Q2 |
|
Monday |
4/23 |
Midterm One |
Ch 1, 2, 3,
& 5 |
EXAM 1 |
|
Wednesday |
4/25 |
Ch6 |
|
|
|
Thursday |
4/26 |
ASSIGNMENT |
HW3 Chapter
Six |
HW3 |
|
Sunday |
4/29 |
ASSIGNMENT |
HW4 Chapter
Eleven |
HW4 |
|
Monday |
4/30 |
Ch11 |
|
|
|
Wednesday |
5/2 |
Ch7 |
|
|
|
Thursday |
5/3 |
ASSIGNMENT |
Q3 Chapter
Eleven |
Q3 |
|
Sunday |
5/6 |
ASSIGNMENT |
HW5 Chapter
Seven |
HW5 |
|
Monday |
5/7 |
Ch7 |
|
|
|
Wednesday |
5/9 |
Exam Review |
|
|
|
Sunday |
5/13 |
ASSIGNMENT |
HW6 Chapter
Eight |
HW6 |
|
|
|
|
|
|
|
Monday |
5/14 |
Ch8 |
|
|
|
Wednesday |
5/16 |
Ch9 |
|
|
|
Thursday |
5/17 |
ASSIGNMENT |
Q4 Chapter
Nine |
Q4 |
|
Monday |
5/21 |
Midterm Two |
Ch 6, 7, 8,
9, & 11 |
EXAM 2 |
|
Wednesday |
5/23 |
Ch12 & 12A |
|
|
|
Thursday |
5/24 |
ASSIGNMENT |
HW7 Chapter
Twelve |
HW7 |
|
Sunday |
5/27 |
ASSIGNMENT |
HW8 Chapter
Ten |
HW8 |
|
Monday |
5/28 |
|
|
|
|
Wednesday |
5/30 |
Ch10 |
|
|
|
Thursday |
5/31 |
ASSIGNMENT |
Q5 Chapter
Ten |
Q5 |
|
|
---- |
Dead Week
June 4-8 |
------------------------ |
|
|
Monday |
6/4 |
Sustainability & Review |
|
|
|
|
---- |
EXAM Week
June 11-15 |
------------------------ |
|
|
TBA |
TBA |
Comprehensive
Final Exam |
|
FINAL EXAM |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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).
Class
|
Topic |
Recommended |
Recommending Exercises & Problems |
|
|
Mon |
4/2 |
Managerial Accounting Overview; Introduction
& Cost Concepts |
Prolog & Ch1 |
C1a: BE 1-1, 3, 4, 6, 7; E 1-10 C1b: E1-11, 12 |
|
Wed |
4/4 |
Ch1 cont & Job-order costing |
Ch2 |
BE 2-1, 2, 3, 5 BE 2-7, E 2-10, 11, 15 |
|
Mon |
4/9 |
Job-order costing Activity-Based
Costing |
Ch3 |
BE 3-4, 5, 7, 8 |
|
Wed |
4/11 |
Activity-Based
Costing |
|
BE 3-1; P3-14A |
|
Mon |
4/16 |
Cost Behavior Variable costing |
Ch5 Ap. 5A |
BE 5-2, 3, 4, 6; E 5-7, 9,
10; P5-22 |
|
Wed |
4/18 |
|
|
|
|
Mon |
4/23 |
|
|
|
|
Wed |
4/25 |
Go over exam Cost-Volume-Profit |
Ch6 |
BE 6-1, 2-7; E 6-9, 14,
17; P 6-21A & 23A
|
|
Mon |
4/30 |
Relevant Costs |
Ch11 |
BE
11-1, E 11-9, 10, 11, P 11-13A
|
|
Wed |
5/2 |
Profit Planning |
Ch7
|
BE 7-1, E7-3…7, E 7-11, 14;
P 7-18A, 21A &22A |
|
|
|
|
||
|
Mon |
5/7 |
Profit Planning |
Ch7
|
|
|
Wed |
5/9 |
Standard
Costing |
Ch8 |
BE 8-1, 2, E 8-7, P 8-12A |
|
Mon |
5/14 |
Flexible Budgets |
Ch9 |
BE 9-3, E 9-8; BE 9-4, 6, E
9-11 |
|
Wed |
5/16 |
|
|
|
|
Mon |
5/21 |
|
|
|
|
Wed |
5/23 |
Capital Budgeting PV, FV Review |
Ch12 Ap. 12A |
BE 12-1, 2, 6, E 12-7, 11 BE12-4, 5 ; E12-10, P12-14A |
|
Mon |
5/28 |
Memorial Day |
|
|
|
|
|
|
|
|
|
Wed |
4/30 |
Decentralization Sustainability |
Ch10 Handout |
BE10-1 ; E 10-4, 5 ; P10-9A |
|
Mon |
6/4 |
Exam Review |
|
|