UNIVERSITY of BRIDGEPORT
SCHOOL of BUSINESS
ACCT 505 (Section 3T1) – MANAGERIAL/COST ACCOUNTING
Spring 2014
Professor: Matthew G. Maron, CPA
STUDENT SYLLABUS
Room: Mandeville 16
Class Schedule: Tuesdays 3:30 – 6:00pm
3 Credit Hours
My office is located in Mandeville Hall, Room 209
Telephone number (School) 203-576-4008, (Home/Office) 203-746-3710
Email:
Web Page: http://www.bridgeport.edu/pages/5076.asp
Conference hours: Tuesday 1:00 – 2:30pm
Wednesday 2:00 – 5:00pm
Required Text:
FINANCIAL & MANAGERIAL ACCOUNTING, Warren Reeve Duchac, 12th Edition
ISBN: 978-1-133-95242-8
South-Western Publishing, 2012, 2014
Chapters are available for purchase as “e-chapters” from the publisher’s website.
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.
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 the mid-term exam on the date indicated. If you miss the mid-term, 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 mid-term, 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 silenced or 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:
Tuesday 2/25 – Exam 1
Tuesday 3/18 – No Class, Spring Break
Tuesday 4/1 – Exam 2
Tuesday 5/6 – Final Exam (Exam 3)
ACCT 505 (Section 3T1) – MANAGERIAL/COST ACCOUNTING
Spring 2014
Class schedule
Class date Topic
Jan. 21 Tu Introduction & Chapter 16 (Managerial Accounting Concepts and Principles)
28 Tu Chapter 16
Feb. 4 Tu Chapter 17 (Job Order Cost Systems)
11 Tu Chapter 17
18 Tu Chapter 18 (Process Cost Systems)
25 Tu Exam 1 – Chapter 16 & 17
March 4 Tu Chapter 18
11 Tu Chapter 19 (Cost Behavior and Cost-Volume-Profit Analysis)
25 Tu Chapter 19
April 1 Th Exam 2 – Chapter 18 & 19
8 Tu Chapter 20 (Variable Costing for Management Analysis)
15 Tu Chapter 20
22 Tu Chapter 21 (Budgeting)
29 Tu Chapter 21
May 6 Tu FINAL EXAM (Exam 3) – Chapter 20 & 21
ACCT 505 (Section 3T1) – MANAGERIAL/COST ACCOUNTING
Spring 2014
Assignment schedule
Homework
Ch 16 To be assigned in class
Ch 17 To be assigned in class
Ch 18 To be assigned in class
Ch 19 To be assigned in class
Ch 20 To be assigned in class
Ch 21 To be assigned in class