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BA 213 - Managerial Accounting
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 instructor’s pages.
REQUIRED TEXT: Introduction to Managerial Accounting, 3rd Edition, McGraw-Hill Irwin
LEARNING OUTCOMES
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1 |
Each student shall be able to prepare a cash budget
and supporting budgets and schedules. |
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2 |
Each student shall be able to distinguish between
variable costs and fixed costs, and conduct cost-volume-profit analysis. |
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3 |
Each student shall be able to prepare and interpret
flexible budgets |
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4 |
Each student shall be able to apply commonly-used techniques
for evaluating managerial performance. |
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5 |
Each student shall be able to apply commonly-used
techniques for evaluating capital budgeting decisions. |
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6 |
Each student shall be able to apply commonly-used techniques
for evaluating operation decisions. |
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7 |
Each student shall be able to identify sunk costs,
opportunity costs, and relevant costs, and use these concepts appropriately
in a variety of short-run, intermediate-run, and long-run decision contexts. |
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8 |
Each student shall be able to distinguish between
financial accounting and managerial accounting, and synthesize managerial
accounting concepts and techniques with concepts from economics, finance, and
financial accounting. |
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9 |
Each student shall understand how to resolve ethical
conflicts in an appropriate way |
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10 |
Each student shall be able to apply basic knowledge
regarding accounting methodologies related to cost flows and cost allocation
including how methodologies affect the decision usefulness of information. |
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11 |
Each student shall be able to explain how transfer
pricing can be used to manage the country in which profit is recognized. |
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12 |
Each student shall be able to identify economic, environmental,
and social measures of performance. |
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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This page is maintained by Carol
Brown, 541-737-3309. |