BA 213 – Managerial Accounting

Course Syllabus – Winter 2007

 

Instructor:                   Melinda Perez

Office:                          316 Bexell Hall

Phone:                         737-9219

Office Hours:                Tuesdays 6:00pm-7:00pm, Thursdays 11am-12pm, or by appointment.

Email:                           mindy.Perez@bus.oregonstate.edu

INSTRUCTOR ACCESS:  Your learning in this course is important to me. Office hours are listed above, or you are welcome anytime my office door is open. Please see me or the tutoring center if you are having difficulty with any aspect of the course – it is important that you do not fall behind. Email is the best and quickest way to reach me (rather than phone). I check email frequently. I will use Blackboard to communicate with the class, including posting class examples, changes in assignments, and occasionally for homework tips. Students are expected to check Blackboard daily.

COURSE DESCRIPTION:  This course will provide an introduction to financial accounting, emphasizing the preparation and interpretation of financial statements, income recognition, and asset valuation.  Prerequisites:  Math 111 and Sophomore standing. (4 credits)

 

COURSE MATERIALS:     TEXT:  Introduction to Managerial Accounting, 3rd Edition; Brewer, Garrison, Noreen; McGraw-Hill, with Homework Access code, Required

                                    Non-programmable calculator

Additional materials will be available throughout the term on Blackboard.

 

GRADING:  Your course grade will be based on the following components:

 

Points

Homework/quizzes/participation

80

Midterm 1

100

Midterm 2

100

Final Exam

120

Total points

400

Calculation of Overall Grade: I intend to grade on a scale no stricter than the following:

90% = A- ; 80% = B- ; 70% = C- ; 60% = D-. 

These cut-off points may be lowered, but they will not be raised.

 

Tips for success in this course:  Read the assigned chapter before class, and work through the problems presented in the chapter. Print out the lecture notes on blackboard and use them to add your notes during class. Participate actively in class, asking questions and attempting to solve problems presented in class, rather than focusing on taking detailed notes.  If you do not ask questions, I will assume that you know the material. Try to complete your homework problems yourself before working with another student; send me an email if you are stuck on a homework problem. Much of this course is quantitative, thus it is important that you do not fall behind.

 

Homework, Assignments, and Examinations: 

Homework:  The class schedule will indicate the required reading and homework problems that will be reviewed in class on the days indicated. Homework solutions that are not part of online Homework Manager must be prepared in Word or Excel before the in-class discussions. Late homework will not be accepted. If you miss class when a written assignment is due, it must be emailed before the beginning of class on the day due.  As a courtesy to the other instructors teaching this course, electronic solutions to any of the text homework assignments discussed in class will not be provided.  If you would like to spend more time with the homework solutions, these will be made available during office hours.

 

Exams:  Two mid-term exams will be given. These exams will include both multiple choice questions and problems.  You must receive prior approval from me if you will be unable to take a midterm exam. If you are excused from a midterm exam, extra weight will be placed on the final to substitute for the missed exam. All material in the text is eligible for examination regardless of its inclusion in class discussion. All material discussed in class is eligible for examination regardless of its inclusion in the text.

 

In-Class Participation:  During the term, in-class assignments will be conducted in a variety of formats including quizzes, individual and group problems, or simply taking random attendance.  The purpose of these assignments is three-fold:  to encourage regular attendance, to encourage preparation for the daily class material, and to test the student’s understanding and competencies in the current course materials.   There are no make-ups for missed in-class assignments; no exceptions. 

 

Final Exam: The final exam is scheduled for 4pm on Wednesday, March 21. It will consist of multiple choice questions. Any final exam conflicts must be resolved by the end of the first week of class. Only students with a valid excuse for missing the regularly-scheduled final exam are eligible to take the make-up exam.

Appeals of grades on Assignments, Quizzes, Examinations, etc. must be made within one week from the date that the assignment/quiz/exam is returned or grades are posted.  Please submit a written explanation of why you feel that your grade is in error.

 

OTHER ITEMS:

Students are expected to be courteous to each other and the instructor, and in general, behave in a professional manner in class.  Please keep the side conversations to a minimum and turn your cell phones off during class. No headphones may be used during class. If you need to leave during class, please exit quietly and turn in any written homework by sliding it under my office door before class ends. Assignments left on my desk during a lecture will be considered not completed and will not earn points. Late homework will not be accepted via email.

 

DEPARTMENTAL POLICY 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.

 

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: I define academic dishonesty in this class as offering or receiving help on an exam, or otherwise compromising or attempting to compromise the integrity of an exam or in-class assignment.  All cases of suspected academic dishonesty will be handled in strict accordance with University [http://oregonstate.edu/admin/stucon/achon.htm]  and College policy. 

 

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:

•   Each student shall be able apply the following methodologies to make reasoned recommendations:

•     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.