Managerial Accounting & Control Dr. Vincent J. Giovinazzo
BA 823 (@ Downtown Campus) School of Accountancy
Mon. & Wed. - Winter, 1997 510 CBA Bldg.
7:10 - 9:30 PM Office: (404) 651-4458;
E-Mail:
COURSE MATERIALS:
1. Anthony, Reece & Hertenstein, Select Chapters From Accounting Text &
Cases, 9th Edition, 1994 (Referred to in assignment schedule as A)
2. Anthony & Govindarajan, Management Control Systems, 9th Edition, 1998.
(Referred to in assignment schedule as M)
3. Supporting Notes: Concepts, Preparation Guidelines & Problems.
(Referred to in assignment schedule as N.)
NOTES: For each class session, students should read in advance any
related supporting notes provided on Dr. Giovinazzo’s Webb
Page.
An * next to an assigned case or problem indicates that
specific instructions or additional questions are provided
for that particular item.
Class ---- Cases & Problems ----
No. Day/Date Topic & Reading Assign. Source Title or Topic
1 Monday Introduction A-C:26-1 Import Distr. Inc.
January 5 Nature of Mgt. Acct.
Read: A-Chp. 15.
2 Wednesday Cost Concepts Job Order Costing:
January 7 Managing Activities HO-1 Mfg. Costing Prob.
Read: A-C16: Pgs. 53-61 HO-2 Nonmfg. Costing Prob.
A-C17
3 Monday Cost Behavior Patterns HO-3 Cost Behavior Exer.
January 12 Costing Methods A-C:17-1 Delaney Motors
Information That Focuses
On Creating Value Flying Blind Video
Read: A-C16: Pgs. 53-61
A-C17
Class ---- Cases & Problems ----
No. Day/Date Topic & Reading Assign. Source Title or Topic
4 Wednesday Cost Allocation & HO-4 Cost Allocation
January 14 Overhead Applic. Rates. Problem
Costing Activities HO-5 Costing Activities
Read: A-C16 & A-C17 Exercise
Monday MARTIN LUTHER KING, JR. HOLIDAY - NO CLASSES
January 19
5 Wednesday Full Cost Accounting A-C:18-2 Huron Automotive Co.
January 21 Process Costing HO-6 Process Costing
Costing Activities Exercise
Read: A-C17
6 Monday Special Decisions HO-7 Selected Special
January 26 Various Types of Decisions Problems
Problems
Read: A-C26
7 Wednesday First Exam (1.25 Hours)
January 28 Note: On exam students are responsible for all concepts
and materials assigned to date. One short question
on Liquid Chemical may also be included.
Special Decision A-C:26-4 Liquid Chemical Co.
Read: A-C26
8 Monday Activity-Based Costing HO-8 Short Activity-Based
February 2 Brief Review of First Exam Costing Exercises
Read: A-C18: Pgs. 150-157 Video #1 on ABC
ABC Handout
9 Wednesday Activity-Based Costing A-C:18-4 Siemens Electric
February 4 Read: A-C18: Pgs. 150-157 Motor Works (A)
ABC Handout Video #2 on ABC
Friday LAST DAY TO WITHDRAW AND RECEIVE A “W”
February 6
Class ---- Cases & Problems ----
No. Day/Date Topic & Reading Assign. Source Title or Topic
10 Monday C-V-P Analysis HO-9 C-V-P Exercise
February 9 Read: A-C16 A-C:16-2 Hospital Supply Inc.
CVP Handout Bill French*
*Read Quickly Only
11 Wednesday Introduction to Mgt. HO-10 Elements of MCS
February 11 Control Systems
Read: M-C1 & M-C2
12 Monday Goals Vs. Performance M-C:11-3 General Electric
February 16 Indicators
Balanced Scorecard
Read: M-C3 & M-C11
13 Wednesday Second Exam (1.25 Hours)
February 18 Note: On exam students are responsible for all
concepts and materials assigned to date.
14 Monday Revenue & Expense Centers M-C:4-3 Westport Electric
February 23 Brief Review of 2nd Exam
Read: M-C4
15 Wednesday Profit Centers M-C:5-2 North Country Auto
February 25 Read: M-C5
16 Monday Transfer Pricing M-C:6-2 Birch Paper
March 2 Read: M-C6
17 Wednesday Investment Centers M-C:7-4 Industrial Products
March 4 DuPont Analysis Corporation Balanced Scorecard Balanced Scorecard
Read: M-C7 Video
18 Monday Budget & Control Process M-C:9-1 Pasy Company
March 9 Performance Measurement M-C:11-4 Enager Industries
Read: M-C9 & M-C11
Class ---- Cases & Problems ----
No. Day/Date Topic & Reading Assign. Source Title or Topic
19 Wednesday Performance Measurement A-C:11-4 Enager Industries
March 11 Management Compensation A-C:12-4 Wayside Inns, Inc.
Read: M-C11 & C12
20 Friday FINAL EXAM - MAY TAKE PLACE AT NORTH METRO CAMPUS
March 13 (7:30-10:00 PM)