CALIFORNIA STATE UNIVERSITY, CHICO
COLLEGE OF BUSINESS
Department of Accounting & Management Information Systems
Advanced Cost Management Systems
COURSE SYLLABUS
Fall 2002
Accounting 210
Instructor: Dr. Paul Krause, CMA, CIA, CPA Revised 21 Aug 2002
Office: Tehama 456
Phones: Office: (530) 898-6395
Home: (530) 894-2931 (before 9 PM)
Department Office (messages only) (530) 898-6463
Fax: (208) 275-1760
E-mail:
Home Page: http://www.csuchico.edu/~pkrause
Office Hours: MWF: 9:00-9:50 a.m. and by appointment
Class Meetings: Section 1 - MWF: 10:00- 10:50 a.m., Glenn 112
REQUIRED MATERIALS
TEXT Advanced Management Accounting, 3rd edition, by Robert S. Kaplan and Anthony A. Atkinson, 1998, Prentice-Hall. Wiley.
HANDOUTS Selected handouts will be distributed during the semester. They are indicated in bold on the Course Schedule. They will be distributed by email and posted on the COB Student file server.
PREREQUISITES Completion of Accounting 110
INFORMATION ABOUT THIS COURSE
SUBJECT AIM
To equip accounting students with knowledge of contemporary cost management systems development and use such that they can effectively utilize these systems, and consult and participate alongside information systems professionals in decisions about such systems.
SUBJECT OBJECTIVES
On completion of this course you will be able to:
· Understand management control systems- the formal systems developed by organizations to foster goal congruence within the organization and to increase effectiveness in the organization’s operations.
· Understand the importance of cost management systems in assisting organizations to meet their business objectives and to enhance the ability of the organization to plan, control and evaluate it’s activities.
· Understand new ways by which organizations organize work, e.g. Quality, Lean Production.
· Better understand the assumptions underlying accounting information systems.
· Analyze, synthesize, and explain to others, complex accounting information effectively.
LECTURES
My expectation is that you have done the background readings assigned BEFORE the lectures. Be warned that lectures will be aimed at students who have done the reading and thus may be of little benefit to those who have not. The background readings are indicated in the Course Schedule at the end of this document.
ASSIGNMENTS
Attempt all assignments BEFORE they are discussed in class. If you are unable to complete any assignment because of its difficulty or lack of clarity, bring your questions to class. You should be able to correct exercises based on class discussion.
While neatness is not separately assigned a grade in this class, neat, accurate and reliable work are traits of a successful professional. I expect no less in the classroom.
All assignments to be submitted must be in a printed (i.e., not handwritten) format.
Assignments will be collected and graded. Assignments are due at the beginning of the class period, unless otherwise announced. This means I will not accept work put under my office door, in my mailbox, etc. Late assignments will be subject to a 30% per day penalty. Electronically submitted assignments have the same due dates/times as hardcopy assignments, unless otherwise announced in class or by email.
Printer malfunction is not an acceptable excuse for a late project--plan ahead, find back-up printers. Other students make adjustments to their schedules to permit them to complete projects on time. It is unfair to them if I accept late assignments without significant penalties.
CASES
For each case you should submit a minimum one page, maximum two page, word processed solution which must include
1- A brief outline of the major problems addressed in the case, and
2- A recommended solution to the questions asked in the case.
You are encouraged to be creative.
A BASIC GUIDE TO CASE ANALYSIS
1- Determine the variables that are critical to organizational success (Hint- look at the chapter title you are in.)
2- Evaluate the effectiveness of the current accounting information/control system with respect to the critical variables.
3- Make recommendations for system improvements that will assist in the attainment of organizational goals.
4- I have place on reserve in the library an article- “How to Study and Discuss Cases.”
ENROLLMENT/ WITHDRAWAL POLICY
You must validate your enrollment in the class by attending the first two class meetings. Failure to do this will result in disenrollment.
The last day to drop a class without a "serious and compelling" reason is 6 September 2002. I adhere to this policy. Failing performance in the course is not a serious or compelling reason.
ATTENDANCE
Regular attendance is essential In order to understand course materials and do well on exams. Grades are determined, in part, on the basis of attendance. Absence from class can have academic consequences. The student who is absent without a compelling reason is responsible for the instruction missed.
Attendance is an integral part of any learning activity and any business activity. The motivation and discipline developed in attending class is the same motivation and discipline employers look for in a prospective employee. An individual’s attendance is an expression of motivation, discipline, commitment and maturity, all characteristics employers’ value.
Being on time is another desirable characteristic. Late arrival to class disrupts my concentration, and may even disrupt your classmates’ concentration. Excessive tardiness will be noted and counted as an absence.
All absences are unexcused. Don’t even ask. Attendance is allocated 50 points, or approximately 6% of your total grade. The first two absences are ‘free’ of consequences. Two absences or less receives the full 50 points. Use these two ‘free’ ones wisely. After the first two absences, each time you are absent from class your attendance grade will be reduced by 10 points. Additional absences above five will be assessed negative attendance points. More than seven absences will create negative points on your course grade.
If all this appears as though an anal accountant wrote the rules, you are correct. If you don’t understand it, not to worry, just don’t be absent.
GRADING POLICY
The grading scale is given below. This percentage scale will be used for each exam and to determine the final course grade.
Grade Percentage Grade Percentage
A 92 -100 C+ 78 - 79
A- 90 - 91 C 72 - 77
B+ 88 - 89 C- 70 - 71
B 82 - 87 D+ 68 - 69
B- 80 - 81 D 65 - 67
F Less than 65
SUMMARY OF REQUIREMENTS
Semester grades will be determined on the following basis. this may be adjusted as we modify assignments during the semester.
Midterm Exam 100 points 12.5%
Final Exam 200 points 25 %
Case Write-Ups (about 10) 200 points 25 %
Homework Problems (about 10) 100 points 12.5%
Case Presentation 100 points 12.5%
Case Critique 50 points 6.3%
Attendance 50 points 6.3%
Total 800 points 100 %
MISCELLANEOUS
· Homework and other assigned materials will be promptly returned to students.
· Any adjustments to grading of assignments and quizzes will be considered upon written request within one week following their return to you.
· All unclaimed course materials will be kept until the end of the spring semester 2003.
· Grades will be posted on the file server and the course web page at the end of the semester. I will mail your grade to you if you provide me with a self-addressed, stamped envelope with a card inside. Also, I will email your grade to you if you request it via email at the end of the semester.