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Introduction to Business

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Introduction to Business

    UNIVERSITY OF CINCINNATI - CLERMONT

    COURSE SYLLABUS AND SCHEDULE OUTLINE FOR

    MANAGERIAL ACCOUNTING I (34-ACTN-243-002)

    WINTER QUARTER 2008

    MWF 9:00A 9:50A

    EDUCATIONAL SERVICES BUILDING ROOM 145

Instructor Information

    Instructor: Dr. Jeff Bauer, Associate Professor of Business

    Office: Snyder Building 252F

    Phone: Office: 732-5257 24-HR Voicemail

     Fax: 732-5304

     Division Office: 732-5255

    Cell: 378-6267 (for winter weather issues)

    E-Mail: Jeff.Bauer@UC.Edu

    Website: http://www.ucclermont.edu/~bauerj

    Office Hours: M and F 11:00A 12:00Noon, W 11:00A 12:00Noon in the Learning Center, T

    and Th 9:00A 9:30A. Other times by appointment.

Text Information

    thManagerial Accounting, 12 edition, Garrison, Noreen, & Brewer, McGraw Hill, 2008.

     ISBN: 978-0-07-320306-5.

    Course Description

    To study the concepts of managerial accounting including internal and external user needs, role of managerial accounting in planning, control, decision making, and performance evaluation; cost behavior, cost-volume-profit analysis, standard costing, activity-based costing, cost terminology, budgeting techniques, return on investment, and numerous other managerial accounting concepts.

    Course Objectives

    1. Understand the differing information needs of internal management and external users of

    financial information.

    2. Appreciate the role of managerial accounting in management contexts of planning,

    control, decision making, and performance evaluation.

    3. Understand basic managerial accounting terminology and concepts and apply those

    concepts to problems of management planning, control, decision making, and

    performance evaluation.

    4. Appreciate the relevance of other disciplines to the process of providing information for

    management planning, control, decision making, and performance evaluation.

    5. Demonstrate critical thinking and decision making skills.

Course Requirements

    Reading Assignments: The student is expected to read all assignments prior to the class in which they will be discussed. He/she should be ready to participate in class discussions and activities. Homework: Homework exercises, problems, and cases will be assigned throughout the term and their frequency and magnitude will be dependent on the progress and preparedness of the class. Some homework problems will be completed in groups and others will be strictly individual assignments.

    Exams: There will be four (4) exams during the quarter. Exams will consist of a take-home portion and an in-class portion. The exam questions will be similar to the exercises, problems, and cases that we work in class and that you will complete for homework. Non-programmable calculators may be used on all exams, but you must bring you own. The sharing of calculators is prohibited. Exams will be given as indicted on the Course Schedule.

    Grading:

    The final grade will be determined as follows:

    Exam One (Chapters 1 - 2) 100 Points

    Exam Two (Chapters 3 - 4) 100 Points

    Exam Three (Chapters 5 - 6) 100 Points

    Final Exam (Chapters 7 8) 100 Points

    Homework Assignments (10 @ 10 points each) 100 Points

     --------------

     Total Points 500 Points

The numerical average will be calculated by dividing total points by 5.

Prerequisite: 34-ACTN-241 Financial Accounting I

    GENERAL COURSE POLICIES

    Attendance and Make-Up Policy

    Attendance is a requirement of the course. The instructor should be notified in advance of expected absences by using one of the phone numbers (or other means) listed above. Make-up work will not be accepted without prior approval from the instructor.

    Assignments

    All assignments are due by the end of the class period as indicated on the course schedule. Late assignments will be reduced at least one letter grade at the discretion of the instructor.

    Make-Up Exams

    Make-up exams will be given at the discretion of the instructor. The student must notify the

    instructor of the absence before the exam begins. Notification after the exam begins will result in the student receiving a score of zero for the exam. The zero will not be dropped and will be figured into the student’s final grade. If proper notification is given, a make-up exam will be

    administered which may be significantly more challenging than the examination given on the scheduled date.

    Withdrawals

    The current withdrawal policy of Clermont College will apply. The withdrawal policy for this term is available in the Registration Office.

    Cheating and Plagiarism

    The policy as stated in the University of Cincinnati Student Handbook will be enforced. A copy of the Student Handbook is available in the Student Development.

    ADA

    Students with Disabilities: The policy of the University of Cincinnati Clermont College requires students to self-identify and provide proper documentation to the Director of Disability Services.

Grading Scale

    The following plus/minus grading system will apply:

    92 - 100% = A 91 - 89% = A- 88 - 87% = B+ 86 - 82% = B 81 - 79% = B- 78 77% = C+ 76 72% = C 71 69% = C- 68 67% = D+ 66 62% = D

    61 59% = D - 58% and Under = F

    Note: The course schedule and procedures are tentative and subject to change depending upon the progress of the class.

    COURSE SCHEDULE OUTLINE MANAGERIAL ACCOUNTING I

Week of

    01/07 Introduction to Course, Explanation of the Syllabus, and the Schedule Outline

     Chapter 1: Managerial Accounting and the Business Environment

     Chapter 2: Cost Terms, Concepts, and Classifications 01/14 Exam One (Chapters 1 2)

    Chapter 3: Systems Design: Job-Order Costing

01/23 Chapter 3: Systems Design: Job-Order Costing (Continued)

    Chapter 4: Systems Design: Process Costing

    01/28 Chapter 4: Systems Design: Process Costing (Continued)

    Exam Two (Chapters 3 4)

02/04 Chapter 5: Cost Behavior: Analysis and Use

    02/11 Chapter 5: Cost Behavior: Analysis and Use (Continued)

    Chapter 6: Cost-Volume-Profit Relationships

    02/18 Chapter 6: Cost-Volume-Profit Relationships (Continued)

    Exam Three (Chapters 5 6)

    02/25 Chapter 7: Variable Costing: A Tool for Management

03/03 Chapter 7: Variable Costing: A Tool for Management (Continued)

    Chapter 8: Activity-Based Costing: A Tool to Aid Decision Making

    03/10 Chapter 8: Activity-Based Costing: A Tool to Aid Decision Making (Continued)

    Review for Final Exam

Final Exam:

    thWednesday, March 19 from 9:00A 10:00A and will cover Chapters 7 8.

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