ACC 611 Policy Statement & Syllabus, Fall Intersession, 2004, Continued
ACC 611, MANAGERIAL ACCOUNTING
POLICY STATEMENT, FALL INTERSESSION, 2004
PROFESSOR:Dr. Olen L. Greer
OFFICE INFORMATION:
A.Office:Glass 423.
B.Phone:836-4184.
C.E-mail Address:
D.Web Address:http://courses.smsu.edu/olg149f
E.Office Hours: 12:30-1:30 p.m., MTWRF; and by appointment.
PREREQUISITE:ACC 201 and 211, or 206, or 500.
COURSE OBJECTIVE:
The general course objective is to examine the role of accounting in improving the practice of business management, budgeting, account analysis, the behavior of costs, and accounting control.
TEXT AND MATERIALS: Managerial Accounting, 10th ed., by Ray H. Garrison and Eric W. Noreen.
ATTENDANCE AND TARDINESS:
Regular, punctual attendance is expected. Attendance will be taken regularly and tardiness will be noted. I reserve the right to use attendance records in border-line grading decisions. Written verification of justified absences IS REQUIRED in the event that you must be absent on an examination day.
PARTICIPATION:
It is my belief that "learning" is enhanced when an open exchange of ideas is possible, questions are encouraged and responded to, and the student feels relaxed and unthreatened. To that end, I have chosen a teaching style in which I attempt to promote and encourage participation and involvement by the student, minimizing formal lectures. I encourage each of you to participate as freely as possible in class discussions.
HOMEWORK:
Each student is required to make a reasonable attempt to complete all assigned written questions/exercises/problems PRIOR TO coming to class. Homework will be collected on examination days. On examination days, please collate your homework in the order it was assigned, staple it together, and insure that your name is clearly written on the front page. Also, please make sure that each exercise/problem is plainly marked and easy to identify. It would assist me greatly if you would highlight the RQ/EX/PR number with a colored highlighter. The criterion employed in grading your homework is not whether it is right or wrong, but whether a "reasonable attempt" was made to work the problem (a subjective decision on my part).
Homework is scored, as follows: Review/Discussion Questions (RQ's) will be worth one (1) raw point, Exercises (EX's) will be worth three (3) raw points, and Problems (PR's) will be worth five (5) raw points. At the end of the semester, your raw points will be totaled and divided by the number of raw points possible to yield your written homework percentage. This percentage will be multiplied times 90 to obtain your semester homework score (see "GRADES" section, page 4).
I have assigned a total of 60 RQ's, 46 EX's, and 12 PR's (NOT counting the problems to be worked using a spreadsheet--see next paragraph). The total homework raw points possible is258 [(60 x 1) + (46 x 3) + (12 x 5)]. Furthermore, assume that you turned in (and received credit for) 56 RQ’s, 44 EX's, and 10 PR's. Your raw points would total 238 [(56 x 1) + (44 x 3) + (10 x 5)]. Your raw percentage would be 92.24806% (238/258) and the number of weighted points you would receive is 83.023254 (90 x 92.24806%).
In addition to the regular homework, you will be required to work three (3) problems using a spreadsheet program such as EXCEL, LOTUS 1-2-3, QUATTRO-PRO, etc. The problems that you are required to work are indicated with an asterisk (*) on the attached syllabus. NOTE: In some cases, I will add additional instructions as to how to prepare your spreadsheet solution. The first problem is worth 10 course points and the last two problems are worth 20 course points each, for a total of 50 points. See attached “SPREADSHEET PREPARATION INSTRUCTIONS” for information regarding my expectations. These instructions have been prepared assuming you are using EXCEL.
BLACKBOARD:
Please enroll in this course via blackboard. In case you are unfamiliar with the procedures for doing this, I have attached a sheet that provides step-by-step instructions. Course documents will be available both on my website and on Blackboard. Grade information will be posted on Blackboard as well.
ARTICLE ABSTRACTS:
In lieu of requiring the preparation of a term paper, I am requiring the preparation of a six (6) article abstracts (summaries). Attached is a form that may be used as a guide to the preparation of your abstract. (Alternatively, you may type your abstract on the form itself.) Two (2) article abstracts will be collected at the class session preceding each exam. Your abstracts should relate to topics discussed in that section and should come from accounting journals such as Management Accounting, Strategic Finance, The Journal of Accountancy, The Practical Accountant, The Journal of Management Accounting Research, Accounting Review, andThe Journal of Accounting Research. Journals that are not acceptable are general business publications like The Wall Street Journal, Business Week, US News & World Report, and Barron’s. Article abstracts must be typewritten. The philosophy behind the preparation of these abstracts will be discussed in class.
AUDITING:
Students auditing the course are expected to attend regularly, participate in class discussions, and complete and turn in all homework assignments.
PLAGIARISM AND CHEATING:
All members of the University community share the responsibility and authority to challenge and make known acts of apparent academic dishonesty. Any student detected participating in any form of academic dishonesty will be subject to sanctions as described in the Student AcademicIntegrity Policies and Procedureshttp://www.smsu.edu/acadaff/StudentAcademicIntegrity.pdf, also available at the Reserves Desk in Meyer Library, and in abbreviated form in the SMSU Undergraduate Catalog. It is your responsibility to read and fully understand SMSU’s Student AcademicIntegrity Policies and Procedures. Anyone discovered plagiarizing in an examination or in a paper will be assessed, as a minimum, a zero on the examination or the paper or, as a maximum, receive a failing grade for the course.
GRADES:
The final course grades will be determined as follows:
PointsPercent
Period Examinations (3 @ 100 points each) 300 50.0%
Final Examination 100 16.7%
Homework 90 15.0%
Spreadsheet Problems (10, 20, 20) 50 8.3%
Article Abstracts (6 @ 10 points each) 60 10.0%
TOTALS 600100.0%
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Generally, grades will be assigned using a curve procedure. However, grades are guaranteed if percentages are achieved in accordance with the scale indicated below:
GRADEPERCENTAGEPOINTS
A 90% 540
B 80% 480
C 70% 420
D 60% 360
MISCELLANEOUS:
1.To request academic accommodations for a disability, contact Katheryne Staeger-Wilson, Disability Services (http://www.smsu.edu/disability), Plaster Student Union, Suite 405, (417) 836-4192 or (417) 836-6792 (TTY). Students are required to provide documentation of disability to Disability Services prior to receiving accommodations. Disability Services refers some types of accommodation requests to the Learning Diagnostic Clinic, which also provides diagnostic testing for learning and psychological disabilities. (A fee is charged for testing.) For information about testing, contact the Learning Diagnostic Clinic at (417) 836-4787.
2.It is your responsibility to understand the University’s procedure for dropping a class. The entire procedure is explained on pp. 51-52 of the 2003/2004 SMSU Undergraduate Catalog.
3.Eating, drinking, and smoking are expressly forbidden in the classroom.
4.SMSU is an equal opportunity/affirmative action institution, and maintains a grievance procedure incorporating due process available to any person who believes he or she has been discriminated against. At all times, it is your right to address inquiries or concerns about possible discrimination to Jana Long, Equal Opportunity Officer, Office of Human Resources, Carrington 128, (417) 836-4252. Concerns about discrimination can also be brought directly to your instructor’s attention, and/or to the attention of your instructor’s Department Head.
I'M LOOKING FORWARD TO AN ENJOYABLE SESSION! LET'S HAVE FUN!
DATETOPICASSIGNMENT
August2Introduction/Orientation, Get Acquainted; Chapter 1.Read: CH 1.
August3Chapter 2 & Appendices & Chapter 3Read: CH 2 & Appendices & CH 3.
Work: CH 2 Q’s 2-1, 2-3, 2-9, 2-11, 2-17, &
2-18; E2-2, E2-4, & E2-9; P2-19.
CH 3 Q’s 3-2, 3-4, 3-7, & 3-12.
August4Chapter 3 & Chapter 4 & Appendix 4ARead: CH 3 & CH 4.
Work: E3-3,E3-7, & E3-8; P3-14.
CH 4 Q’s 4-1, 4-3, 4-6, 4-9, & 4-14.
August5Chapter 4 & Appendix 4A& Chapter 5Read: CH 4 & App. 4A & CH 5.
Work: E4-2, E4-3, E4-4, & E4-5; P4-15 &
4-16.
CH 5 Q’s 5-2, 5-3, 5-9, 5-11, & 5-15.
TURN IN TWO ARTICLE ABSTRACTS.
August6Chapter 5 & Appendix 5ARead: Chapter 5 & Appendix 5A.
9:00 – 10:30 a.m.Work: E5-1 & E5-2; P5-11 & P5-19*.
(NOTE: Use the regression
capability of EXCEL to determine
the value of “a” and “b.”)
August6Examination No. 1, CH’s 1-5TURN IN ALL ASSIGNED
10:45 a.m. – 12:30 p.m.HOMEWORK, CH’s 1-5!
August9Chapter 6Read: Chapter 6.
Work: CH 6 Q’s 6-1, 6-3, 6-4, 6-10, & 6-12;
EX’s E6-2, E6-3, E6-4, E6-5, &
E6-6; P6-12, P6-13 & P6-17.
August 10Chapters 7 & 8Read: Chapters 7 & 8.
Work: CH 7 Q’s 7-1, 7-3, 7-6, 7-7, & 7-10;
EX’s E7-1 & E7-2; C7-16.
CH 8 Q’s 8-1, 8-4, & 8-9.
TURN IN TWO ARTICLE ABSTRACTS.
August 11Chapters 8 & 9.Read: Chapter 9.
Work: CH 8 EX’s E8-4, E8-5, & E8-6.
CH 9 Q’s 9-2, 9-3, 9-4, 9-7, & 9-10;
EX’s E9-2, E9-3, E9-4, E9-5, E9-6,
& E9-7.
August 12Chapter 9/Examination No. 2, CH’s 6-9Work: CH 9 P9-9* & P9-10.
TURN IN ALLASSIGNED
HOMEWORK, CH’s 6-9!
August13Chapters 10 & 11Read: Chapter 10, pp. 423-438, & Chapter 11.
Work: CH 10 Q’s 10-1, 10-5, 10-6, 10-8, &
10-11; EX’s E10-3, E10-5, & E10-6.
CH 11 Q’s 11-2, 11-9, 11-11, & 11-13.
August 16Chapters 11 & 12.Read: Chapter 12.
Work: CH 11 EX’s E11-1, E11-2, E11-3, &
E11-7.
CH 12 Q’s 12-2, 12-3, 12-10, & 12-13
______
*Problem to be worked using a spreadsheet program.
DATETOPICASSIGNMENT
August17Chapters 12 & 13.Read: Chapter 13.
Work: CH 12 EX’s E12-8, 12-9, & E12-10*.
CH 13 Q’s 13-1, 13-2, 13-4, 13-9, &
13-13.
TURN IN TWO ARTICLE ABSTRACTS.
August18Chapters 13 & 14.Read: Chapter 14 & Appendices.
Work: CH 13 EX’s E13-7, E13-9, & E13-10;
P13-16.
CH 14 Q’s 14-2, 14-3, 14-5, & 14-11
August 19Chapter 14 & Appendices/Examination Work: CH 14 E14-2, E14-3, E14-5, E14-6,
No. 3, CH’s 10-14 E14-10, & E14-11; P14-28.
TURN IN ALL ASSIGNED HOMEWORK, CH’s 10-14.
August20FINAL EXAMINATION.
______
*Problem to be worked using a spreadsheet program.
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