Accounting
Department
BA 213:
Managerial Accounting
Summer 2006
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: Mon/Wed – Immediately after Class
And By
Appointment
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,
2nd Edition
2.
Red Pen - for correcting homework
and quizzes
Grading: MIDTERM EXAM 100 Points
FINAL EXAM
100 Points
QUIZZES 50 Points
HOMEWORK
50 Points
TOTAL 300 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
270 - 300 D 180 - 209
B
240 - 269 F Below 180
C
210 - 239
Examinations:
There
will be two (2) examinations, one (1) midterm and a final. See the assignment schedule for class
dates. No make-up mid-term exams will be given after the exam date. Under
departmental policy, you may not take the Final Exam prior to the scheduled
date. If you are involved in campus
activities that will prevent you from taking the mid-term 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.
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.
Grading of Homework:
During the Session, I will collect five assignments,
at random. These assignments will be graded for completeness and effort, not
just correctness. Your homework, when
graded, will be returned to you with a fraction as a grade. The top number (numerator) will represent the
points you received for the homework, the bottom number (dominator) will
represent the total points possible for that assignment. At the end of the term I will develop a
percentage for each student which will be applied to the total possible points
(50) to determine your homework grade.
To be complete, you must show all your work with respect to any
calculations, and give complete explanations for any written answers. In other words, the assignments should be
professional in presentation.
If homework assignments of any number of
students appear to be exact copies of each other, I will divide the total grade
among all of those students. If the
practice continues, I will consider it “Cheating” (See Below)
If you are not in class, for any reason, the
homework will be counted if received the by the end of class. This can be best accomplished by E-Mail,
which reflects both date and time.
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 homework, 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.