SYLLABUS for ACCOUNTING 230
INTRODUCTION TO MANAGERIAL ACCOUNTING (3)
ACCT 230 Managerial Accounting
Fall 2005
Professor: Dr. Rogoff, CPA, CMA, DBA
Telephone: (818)677-2439
Office Hours: 08:00-09:30 MWF
10:45- 11:45 TTH
and by appointment
Email:
Web page: http://www.csun.edu/~hcbus011/main.html
Required text: Garrison, Noreen and Brewer
Textbook: Managerial Accounting, 11th Ed. McGraw-Hill Irwin, 2006
Type of Class: Lecture-discussion and problem solving
Grading: This course grade will be based on scores of four exams, writing assignments, case studies, and presentations. The assigned cases shall be conducted as group projects. The weight factors of the grade are as shown as follows:
Four exams …………………………………………………………... 400 points
Homework assignments (written & oral presentations) ………… 60
Quizzes and Class Participation ……………………………………. 60
Total 520 points
Course Objectives: Introduces the analysis and techniques for aiding management in planning and controlling decisions, and the use of accounting data for budgeting, cost control, pricing, evaluation of performance, and general decision-making. Only your pursuit, by studying the textbook, will lead to your success. We will study the thirteen chapters of the textbook. The “learning objectives” for each chapter are clearly specified. If you demonstrate competence on your examinations, you will succeed. Another objective is to learn the definitions of the terms in the glossary and at the end of each chapter. In doing so, we will accomplish the general objectives:
1. Advance your knowledge of the theory of accounting.
2. Enhance your team skills and your organizational skills.
3. Understanding accounting’s place in the business environment.
4. Practice and develop your problem solving skills.
5. Further develop your critical thinking and reasoning skills and improve your quantitative and qualitative analysis skills.
This course emphasizes Management Accounting techniques, tools, concepts, procedures, and processes. I will teach you how to use accounting data to make appropriate decisions in organizations.
Grading and Class Policies
1. Class attendance is required; it is important that you do not miss any class.
2. Course grade will be based on the following:
A = 90%
B = 80%
C = 70%
D = 60%
F = 50%
Plus/minus will be incorporated in the grading.
3. Assignments should be completed prior to the class meeting. Written assignments may be collected on a random basis for grading purposes. Late homework will not be accepted.
4. No make-up exam will be given.
Points / Approximate grade weightTest # 1 / 100 / 20 %
Test # 2 / 100 / 20 %
Test # 3 / 100 / 20 %
Final Exam / 100 / 20 %
Classroom performance and homework / 100 / 20 %
If you are unclear on an assigned chapters’ specific learning objective, please see me before the dates of the specified exams. In order to understand the textbooks, you must understand each of the fifty or so learning objectives. If you do, you will get a good grade in the class and pass the management accounting part of the LDC requirement for the BUS 301 class.
There are case team members with whom you may collaborate in order to present solutions of assigned problems to the class. The homework is collected it is not graded or returned. Your oral presentations to the class are graded and worth about 11 percent of your grade.
Homework collected and not returned can be examined during office hours. You can turn in your work even when it is not requested; just be sure to put your name section number or day & time of class of your paper when you turn it in.
Case assigned depends on your case team number, be it odd or even. Only the names of the case team members participating in the solution should be listed. If your team is assigned the number 9, you are odd; if 10 you are even.
Date / Chapter / Homework8-29 / Intro
8-31 / Ch. 1 / E1,2
9-2 / Ch. 2 / E1-7, 10, 11, P19, P24
9-5 / Holiday
9-7 / Ch. 2
9-9 / Ch. 2
9-12 / Ch. 5 / E1-6
9-14 / Ch. 5
9-16 / Ch. 5
9-19 / Ch. 6 / E1-10
9-21 / Ch. 6 / E17, P21, P23 (even)
9-23 / Ch. 6
9-26
9-28 / Exam Ch. 2, 5, 6, and lecture
9-30 / Ch. 9 / E1-7
10-3 / Ch. 9 / P9
10-5 / Ch. 9
10-7 / Ch. 11 / E1-10, 17, 21
10-10 / Ch. 11
10-12 / Ch. 11
10-14 / Exam # 2 Ch. 9, 6, 11
10-17 / Ch. 12 / E1-3, 6-11
10-19 / Ch. 12 / P13, P14
10-21 / Ch. 12 / P16 (Odd and even)
10-24 / Ch. 13 / E1-6
10-26 / Ch. 13 / E8, 9, 11
10-28 / Ch. 13 / E13 ALL TEAMS
10-31 / Ch. 14
11-2 / Ch. 14 / E1-14
11-4 / Ch. 14 / P25 OR P26
11-7 / Ch. 14
11-9 / Exam #3 Ch. 12, 13, 14
11-11
11-14 / Ch. 3 / E1-10, P22
11-16 / Ch. 3
11-18 / Ch. 3
11-21 / Ch. 4 / E1-2
11-23 / Ch. 4
11-25 / Thanksgiving Holiday
11-28 / Ch. 7 / E1-2
11-30 / Ch. 7
12-2 / Ch. 8 / E1-6, P22
12-5 / Ch. 8
12-7 / Ch. 8
12-9 / Review
12-12 / Final exam: Ch. 3, 4, 7 & 8