UNIVERSITY of BRIDGEPORT
SCHOOL of BUSINESS
ACC 103 (Section 11) MANAGERIAL/COST ACCOUNTING
Spring 2013
Professor: Michael Maccarone
STUDENT SYLLABUS
Room: Mandeville 208
Class Schedule: M/W 1:30 - 2:45pm
3 Credit Hours
My office is located in Mandeville Hall, Room TBD
Telephone number (School) 203-576-4008,
Email:
Web Page: http://www.bridgeport.edu/pages/5076.asp
Office hours: TBD
Required Text:
MANAGERIAL ACCOUNTING, Warren Reeve Duchac, 11th Edition
ISBN -13: 978-0-538-48090-1, or ISBN -10: 0-538-48090-4
South-Western Publishing, 2012
Chapters are available for purchase from www.ichapters.com.
Course Description:
Introduction to managerial and cost accounting used by management in conducting daily operations, planning future operations, and developing overall business strategies.
Course Objective:
To gain an understanding of the role of accounting in the management process of planning, directing, controlling, and improving the organization’s objectives, and to translate those objectives into courses of action.
Components of Course Grade:
Exam 1 30%
Exam 2 30%
Final Exam (Exam 3) 30%
Class Participation 10%
Criteria for Evaluation of Class Participation:
1) Participation
Students will be evaluated on their demonstrated ability to understand an assigned question, correctly identify the approach to solving the problem, select the appropriate data to use in the solution, select and use the proper quantitative or other analytic tool for the solution, and communicate effectively their response to the question.
Criteria for Evaluation of Class Participation (continued):
2) Attendance
Attendance will be taken at the beginning of each class. You are expected to be in attendance at the start of each class. Habitual late attendance will be marked against class participation.
3) Homework
Students are expected to be prepared for each class. This includes having read any material assigned, and having completed the assigned problems. Homework will be collected at the end of each topic/chapter.
4) Disruptive Talking
“Disruptive talking” is talking and/or interfering while the teacher is lecturing, or while a classmate is asking/answering a question in class. Disruptive talking will be marked against class participation.
Make-up Test Policy:
You are expected to take Exam 1 and Exam 2 on the dates indicated. If you miss either Exam 1 or Exam 2, you must take a make-up, and will receive a ten-point (10) penalty on the make-up (e.g. if you earn a grade of 90 on a make-up exam, you will receive a grade of 80). NOTE: THERE IS NO MAKE-UP FOR THE FINAL EXAM.
Miscellaneous Notes:
There will be NO MAKEUP for missed classes or assignments. It is your responsibility to contact a classmate to obtain notes if a class is missed. A zero grade will be assigned for any missed work.
No electronic devices (except calculators) are allowed in class. Cell phones should be turned off.
The use of a pencil for homework and exams is highly recommended.
CHEATING - Any student found cheating on an exam will receive a grade of zero (0) for the exam.
Academic Honesty Standards:
It is the student’s responsibility to familiarize himself or herself with and adhere to the standards set forth in the policies on cheating and plagiarism as defined in Chapters 2 and 5 of the Key to UB http://www.bridgeport.edu/pages/2623.asp or the appropriate graduate program handbook.
Syllabus is subject to change.
Key Dates:
Monday 9/2 - Labor Day No Class
Wednesday 10/2 – Exam 1 (Preliminary date)
Wednesday 11/6 – Exam 2 (Preliminary date)
Wednesday 11/27- Thanksgiving Recess
Wednesday 12/4 – Last Class
xxxxxxxx 12/xx – Final Exam (Exam 3)
ACC 103 (Section 11) MANAGERIAL/COST ACCOUNTING
FALL 2013
Assignment schedule
Class date Topic Homework (due next class)
Aug. 26 M Introduction Read Chapter 16 (Managerial Accounting Concepts and Principles)
28 W Chapter 16 Discussion “ “ “ “ “
Sep 4 W Chapter 16 Discussion “ “ “ “ “
9 M Chapter 16 Discussion Chapter 16 Written Assignment
11 W Chapter 16 Problems “ “ “ “ “
16 M Chapter 16 Problems Read Chapter 17 (Job Order Cost Systems)
18 W Chapter 17 Discussion “ “ “ “ “
23 M Chapter 17 Discussion Chapter 17 Written Assignment
25 W Chapter 17 Problems “ “ “ “ “
30 M Chapter 17 Problems Read Chapter 18 (Process Cost Systems)
Oct 2 W Exam 1 – Chapters 16 & 17
7 M Chapter 18 Discussion Read Chapter 18 (Process Cost Systems)
9 W Chapter 18 Discussion Chapter 18 Written Assignment
14 M Chapter 18 Problems “ “ “ “ “ “
16 W Chapter 18 Problems Read Chapter 19 (Cost Behavior and Cost-Volume-Profit Analysis)
21 M Chapter 19 Discussion “ “ “ “ “
23 W Chapter 19 Discussion Chapter 19 Written Assignment
28 M Chapter 19 Problems “ “ “ “ “
30 W Chapter 19 Problems Read Chapter 21 (Budgeting)
Nov 4 M Chapter 21 Discussion “ “ “ “ “ “
6 W EXAM 2 – Chapters 18 & 19
ACC 103 (Section 11) MANAGERIAL/COST ACCOUNTING
Fall 2013
Assignment schedule
(continued)
Class date Topic Homework (due next class)
Nov 11 M Chapter 21 Discussion Chapter 21 Written Assignment
13 W Chapter 21 Problems “ “ “ “ “ “ “
18 M Chapter 21 Problems Read Chapter 22 (Performance Evaluation Using Variances
from Standard Costs)
20 W Chapter 22 Discussion ‘’ ‘’ ‘’ ‘’ ‘’ ‘’ ‘’ ‘’ ‘’
25 M Chapter 22 Discussion Chapter 22 Written Assignment
Dec 2 M Chapter 22 Discussion
4 W Chapter 22 Problems
Dec xx xx FINAL EXAM (Exam 3) - Chapters 21 & 22
ACC 103 MANAGERIAL/COST ACCOUNTING
FALL 2013
Assignment schedule
Homework
Ch. 16 DQ 1,3,5,6
Ex 16-1,4,10,11,15,16
Ch.17 DQ 1,2,5,8,9 (a&b)
Ex 17-4,5,6,9,12,14
Prob 17-1A
Ch. 18 DQ 3,4,5,7,10
Ex 18-5,6,7,8(a),16
Prob 18-1A
Ch. 19 To be assigned in class
Ch. 21 To be assigned in class
Ch. 22 To be assigned in class