Managerial Accounting & Control Dr. Vincent J. Giovinazzo

Managerial Accounting & Control Dr. Vincent J. Giovinazzo

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)