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: Dr. Jeff Bauer, Associate Professor of Business
Office: Snyder Building 252F
Phone: Office: 732-5257 24-HR Voicemail
Division Office: 732-5255
Cell: 378-6267 (for winter weather issues)
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.
thManagerial Accounting, 12 edition, Garrison, Noreen, & Brewer, McGraw Hill, 2008.
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.
1. Understand the differing information needs of internal management and external users of
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
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.
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.
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.
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 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.
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.
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.
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
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
thWednesday, March 19 from 9:00A – 10:00A and will cover Chapters 7 – 8.