DEPARTMENT OF ACCOUNTING
COLLEGE OF BUSINESS AND ECONOMICS
CALIFORNIA STATE UNIVERSITY-FULLERTON
Department Mission: To provide a high-quality accounting education relevant to a diverse group of undergraduate
and graduate students, to advance accounting education and knowledge through research, and
to promote valuable associations with business and professional communities.
ACCOUNTING 201B - INTRODUCTION TO MANAGERIAL ACCOUNTING
COURSE SYLLABUS
FALL SEMESTER 2003
INSTRUCTOR INFORMATION:
Instructor: Kim Tarantino M.S., CPA Phone: 714-278-3932 E-mail:
Office Location: LH 624 Office Hours: MW: 2:30 p.m. – 4:30 p.m.; F: 12:00 p.m. – 1:00 p.m.
PREREQUISITES:
The prerequisites for Acctg 201B are: (1) completion of Acctg 201A with a grade of C or better; and (2) sophomore level standing. If the student has not completed these prerequisites, he/she may not remain in this class.
COURSE TEXT AND MATERIALS:
Required Text: Folk / Garrison / Noreen, Introduction to Managerial Accounting, 1st Edition
Calculator
Scantrons
Optional: Workbook / Study Guide for Introduction to Managerial Accounting
Working Papers for Managerial Accounting
COURSE DESCRIPTION:
An introduction to managerial accounting, product costing, budgetary control and responsibility accounting; analysis and techniques for aiding management planning and control decisions.
CLASS FORMAT: Topics will be introduced in lecture format. Class time is flexible and will be divided between lectures, problem-solving and group work.
COURSE OBJECTIVES:
Upon completion of this course, each student should be able to understand
- the basic concepts and principles of managerial accounting including: (1) the
distinction between managerial and financial accounting; (2) the functions of management;
(3) the distinction between direct and indirect costs; and (4) the manufacturing business environment.
- and distinguish the concepts of job order, process, and activity based cost accounting
and apply these concepts and techniques to practical situations.
- the concepts related to Cost-Volume-Profit Relationships and apply the concepts to practical situations.
- and apply the concepts of budgetary planning, budgetary control, responsibility accounting, and
performance evaluation through standard costs.
- and apply the decision techniques relating to incremental analysis, capital budgeting, pricing and
financial analysis.
- the importance of ethical decision making in the business environment.
- global issues relating to the U.S. business environment.
- the impact of political, social, legal, regulatory and environmental issues on the
accounting profession as well as the business environment.
- the richness that diversity can bring to an organization as well as the cultural
implications of doing business in a diverse environment.
LEARNING OBJECTIVES:
Several modules of the course are designed to address:
- functional competencies such as decision modeling, reporting, research and leveraging technology to enhance
decision modeling and research;
- personal competencies such as professional demeanor, problem solving and decision making; communication,
both written and oral, and leveraging technology to enhance communication; `
- broad business perspective competencies such as strategic/critical thinking,
industry/sector perspective, and marketing/client focus.
GRADING POLICY
Grades will be assigned using a 90% = A, 80% = B, etc., grading scale.
Exam 1 100 points
Final Exam 100 points
Quizzes ( 9 quizzes @ 10 points each ) 90 points
Computer project 10 points
Group project 20 points
Total points possible 320 points
Ten quizzes will be administered throughout the semester. The student’s nine best scores will be used to compute his or her final grade. The quizzes and exams may contain either multiple choice questions or a combination of multiple choice and objective questions, problems and / or short essays. All quizzes and exams will be given as scheduled and NO MAKE UP EXAMS will be given. If you miss a quiz or exam you will receive no ( zero ) points for that quiz or exam. A Scantron Form 882-ES may be needed for quizzes or exams.
GROUP PROJECT
The group project will be discussed in a separate document.
COMPUTER PROJECT
The computer project will be discussed in a separate document.
CELL PHONE / PAGER WARNING !!!!!
When you are in the classroom, turn the volume off! The first time your cell phone and / or pager rings (or whatever) during a quiz or exam, you will have ten points subtracted from your score. The second time, you will receive zero points on the quiz or exam.
CHEATING
If it appears you are looking at another student’s exam or answer sheet while you are taking a quiz or exam, I will collect the quizzes or exams and give both students a “0” for the quiz or exam score.
WITHDRAW POLICY
The withdraw policy for this course is the formal CBE policy which will be rigidly enforced. Please refer to your Class Schedule for details.
WEEK
# BEGINNING CHAPTER TOPIC ASSIGNMENT
1 Aug 25 M Intro / Prologue Introduction to the Course E1-2, E1-5, P1-1, P1-5, P1-6
W Prologue / Chap 1 (i,ii,iii)*
F Chap 1 / Review website
2 Sept 1 M Holiday
W Chap 1
F Lab
3 Sept 8 M Quiz-Chap 1
Chap 2 Discussion Job-Order Costing E2-1, E2-3, P2-2, P2-4, P2-10
W Chap 2 Problems (i)
F Lab
4 Sept 15 M Quiz-Chap 2
Chap 3 Discussion Activity-Based Costing E3-2, E3-3, P3-2, P3-8, P3-5, Ethics Problem W Chap 3 Problems
F Lab
5 Sept 22 M Quiz-Chap 3
Chap 4 Discussion Process Costing E4-1, E4-2, P4-2, P4-3, P4-8, Analytical Prob.
W Chap 4 Problems (iv)
F Lab
6 Sept 29 M Quiz-Chap 4
Chap 5 Discussion Cost Behavior E5-1, E5-2, E5-5, P5-5, P5-6, Analytical Prob.
W Chap 5 Problems
F Lab
7 Oct 6 M Quiz-Chap 5
Chap 6 Discussion CVP Relationships E6-1, E6-2, E6-5, E6-8, P6-7
W Chap 6 Problems
F Lab / Review for Exam 1
8 Oct 13 M Exam 1 (Chap 1 – 6)
W Exam review
F Chap 7 Discussion
9 Oct 20 M Chap 7 Discussion Profit Planning E7-1, E7-2, E7-3, E7-4, E7-5, E7-6, P7-7,
Ethics problem
W Chap 7 Problems (iv)
F Lab
10 Oct 27 M Quiz-Chap 7
Chap 8 Discussion Standard Costs E8-2, E8-4, E8-6, P8-3, E8-1, P8-10
W Chap 8 Problems (iv)
F Lab
11 Nov 3 M Quiz-Chap 8
Chap 9 Discussion Budgets E9-1, E9-2, E9-5, E9-7, P9-3
W Chap 9 Problems
F Lab
12 Nov 10 M Quiz-Chap 9
Chap 10 Discussion Decentralization E10-2, E10-4, E10-5, P10-7
W Chap 10 Problems (ii,iv)
F Lab
13 Nov 17 M Quiz-Chap 10
Chap 11 Discussion Relevant Costs E11-2, E11-3, E11-4, E11-5, P11-9
W Chap 11 Problems (ii)
F Lab
14 Nov 24 M Holiday Week
15 Dec 1 M Quiz-Chap 11
Chap 12 Discussion Capital Budgeting E12-2, E12-3, E12-4, E12-5, P12-2, P12-3,
W Chap 12 Problems Analytical problem
F Lab
16 Dec 8 M Chap 13 Discussion Cash Flow Statement E13-1, E13-2, E13-3, P13-1, P13-6
W Chap 13 Problems
F Lab
17 Dec 15 M Final exam
(i) Ethical issues
(ii) Global issues
(iii) Political, social, legal, and environmental issues
(iv) Technological issues
(v) Impact of demographic diversity on the organization