BA 213 - Managerial Accounting
Summer 2006
During Spring 2006, 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
individual instructors pages.
REQUIRED 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.
-
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.
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