BA 213 - Managerial Accounting

Spring 2007

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 below.

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 individual instructors pages.

REQUIRED TEXT: Introduction to Managerial Accounting, 3^rd Edition, McGraw-Hill Irwin

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.

The final exam will be given during finals week. 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.

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.

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.

Additional materials on Blackboard and in each instructor's individual folders.

This page is maintained by Carol Brown, 541-737-3309.
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