Credits: 4 Hours Lectureprerequisite: BA211

BA 213: MANAGERIAL ACCOUNTING–Spring 2009

Credits: 4 hours lecturePrerequisite: BA211

PROFESSOR:Carol BrownOFFICE:428 Bexell Hall

PHONE: 737-3309 or (541) 302-1920E-MAIL:

OFFICE HOURS:Class Hours Monday and Wednesday: Bexell 321

Monday 9:00 – 10:0010:00 – 11:50

Wednesday 9:00 – 10:0012:00 – 1:50

Friday 9:30 – 11:30 2:00 – 3:50

OPEN DOOR POLICY:If you cannot come to see me during office hours, you are welcome to see me in my office at any time that I am there. Check with me about appointments. My meeting schedule for Fridays varies so I am usually available extra hours on that day.

TIPS FOR SUCCESS:

Read the assigned chapter in the textbook BEFORE class. Be an active learner in class. Focus on following class discussion, not on taking notes. Attempt the end-of-chapter exercises and problems before class, on your own. These are the types of questions you should be able to answer once you understand the material. Give each question a reasonable effort, but don’t spin your wheels.

LEARNING RESOURCES:

• REQUIRED TEXT: Introduction toManagerial Accounting, Fourth Edition; Brewer Garrison and Noreen, McGraw-Hill Erwin. ISBN:0-07-723770-6. (Bundle with Homework Manager)
• MH Homework manager will be used. If you purchased a new book from the OSU Bookstore an access code came bundled with the book. If you purchased a used book or got a book from some other source you can purchase an access code online for $35.00. You can also purchase the code with an e-book for $70.00. Go to the book website: and follow instructions in the tan box towards the left.
• ADDITIONAL CLASS MATERIALS: Available in Blackboard
• The Homework Manager site for the class is located at: You must have the access code and register as a student. Most students prefer Homework Manager to doing the homework on paper. If you have serious issues with using Homework Manager then see me for alternate arrangements. If you have a computer problem with an individual assignment then you may do it on paper from the questions at the back of the book.

COURSE REQUIREMENTS: Your course grade will be based on the following components:

Component / Points / Percent
Homework maximum 50 points / 50 / 12.5%
Event Attendance (2 @ 6 points each) / 12 / 3.0%
Spreadsheet Assignment / 18 / 4.5%
Chapter Exams (8@ 25 points each) / 200 / 50.0%
Final Exam / 120 / 30.0%
Total points / 400 / 100.0%

Calculation of Overall Grade: I intend to grade on a scale no stricter than the following:

90% = A- ; 80% = B- ; 70% = C- ; 60% = D-.

At my discretion, I may consider class participation and other subjective course-related factors when assigning grades to students whose overall score is less than 70% and just below a grade cutoff (both conditions must apply). If you have any questions about any aspect of the grading, please speak with me as soon as possible.

HOMEWORK:An assignment schedule is given on another page. Students are responsible for all materials discussed in class and for all assignments. Classes are conducted based on the assumption that students have made a good faith attempt at the assigned homework.Homework will be graded on-line. There are 57 questions worth 1 point each. You can get a maximum of 50 homework points.

EVENT ATTENDANCE: You can earn 12 points by attending networking events. A networking event is one where you have a chance to hear or meet people from the business or professional community. You must write a paragraph or two (150 - 200 words) describing what you got out of the event and turn it in within a week of the event. I don’t want a book report. I want to know what you took away from the event that was valuable to you.

Any event listed on the College of Business Events Calendar[ is acceptable. Other events are acceptable with my approval. One event must be completed in the first 4 weeks of the class and the second before dead week. Final due dates for event write-ups are listed on the class schedule. Please turn in your write-up in class. You may NOT wait until the last couple of weeks of class then scramble to find events.

Turning in a write-up for an event you did not attend is fabrication and will result in academic dishonesty sanctions. Write-ups will be read. Please do not fabricate.

SPREADSHEET ASSIGNMENT: There will be a spreadsheet assignment worth 18 points. The assignment will be provided to you two weeks prior to the due date. You will turn it in by emailing it to me as an attachment.

DEPARTMENTAL POLICY REGARDING EXAMS:

• CALCULATORS: No programmable calculators, cell phones, head phones or computers may be used during exams. Only departmental approved calculators will be allowed. Currently, only simple 4 function calculators and financial calculators such as the TI BA series are approved for exam use. The bookstore sells simple 4 function calculators for about $4.
• NO NOTES will be allowed on exams.
• NO MAKE UP OR EARLY FINAL EXAMS will be allowed. An exam session will be scheduled following the regular scheduled exam time for students with exam conflicts. Only students with a valid excuse for missing the regularly-scheduled final exam are eligible to take the make-up exam. In other cases students will be encouraged to take the final the following term.
• All exams (chapter exams and final) will be retained by the department. Any student who fails to turn in all or part of an exam will receive an F (zero points) on the exam. Failure to turn in an exam, photographing or copying all or part of an exam will result in academic dishonesty sanctions.

ChapterExams:There will be an exam for each chapter. They will consist of multiple choice questions. Exam dates are indicated on the syllabus. These dates are subject to change if we need to adjust our schedule. The number of questions on each exam will vary. Points will be based on the percentage correct overall on the chapter exams. There will be 9 exams. The highest 8 scores will be used to compute your grade.

You must receive priorapproval from me if you will be unable to take a chapter exam. If you are excused from a chapter exam, I will decide whether to administer a make-up exam, or to use your score on the final to substitute for the missed exam. Documentation will be required for any make-up of exams.

Final Exam:The final exam will be given during finals week. It will consist of multiple choice questions. If you become aware of a conflict that might cause you to miss the final exam, you should inform me immediately. One (and only one) make-up exam will be scheduled, following the regularly-scheduled exam. Only students with a valid excuse for missing the regularly-scheduled final exam are eligible to take the make-up exam.

Students with disabilities:Accommodations are collaborative efforts between students, faculty and Disability Access Services (DAS). Students with accommodations approved through DAS are responsible for contacting the faculty member in charge of the course prior to or during the first week of the term to discuss accommodations. Students who believe they are eligible for accommodations but who have not yet obtained approval through DAS should contact DAS immediately at 737-4098.

Academic Integrity: Academic dishonesty in this class includes but is not limited to:

• fabrication of event attendance (if you did not go then do NOT turn in a write-up),
• copying someone else’s spreadsheet assignment or allowing someone else to copy your spreadsheet assignment,
• offering or receiving help on an exam,
• using unauthorized notes on an exam,
• copying an exam (this includes hand written, computer entered or Xerox copied),
• stealing or viewing a controlled exam (all past final exams for this class are controlled by the department, if there is one other than the one I provide in circulation among students it is stolen),
• removing an exam from the classroom or my office without explicit permission, or
• otherwise compromising or attempting to compromise the integrity of an exam or class assignment.

All cases of suspected academic dishonesty will be handled in strict accordance with University [ College policy. I will file academic dishonesty charges. A grade of “F” for the class will be assigned.

SCHEDULE

*The end-of-chapter material is divided into six sections, which are indicated here with the following abbreviations: Questions (Q), Brief Exercise (BE), Exercises (E), Problems (P), and Cases (C).

Class / Date / Topic / Required Reading / Homework*
1-M / 3/30 / Managerial Accounting Overview / Prologue / Homework is due by 10:00amon the date listed.
2-W / 4/1 / Introduction & Cost Concepts / Ch 1
3-M / 4/6 / Chapter 1 and Prologue Exam
Job-order costing / Ch2 / BE 1-1, 3, 4, 6; E1-10, 8
4-W / 4/8 / Job-order costing cont. / Ch 2
5-M / 4/13 / Chapter 2 Exam
Activity-Based Costing / Ch 3 / BE 2-1, 2, 3, 5, 7; E2- 9, 14, 15
6-W / 4/15 / Chapter 3 Exam
Cost Behavior & Variable costing
Bonus Variable Costing Chapter in Blackboard / Ch 5 & Ap. 5A
Online bonus chapter / BE 3-1, 4; E 3-6, 9
7-M / 4/20 / Cost Behavior & Variable costing
Bonus Variable Costing Chapter in Blackboard / Ch 5 & Ap. 5A
Online bonus chapter
8-W / 4/22 / Chapter 5 Exam
Cost-Volume-Profit / Ch 6 / BE 5-3, 4, 6; E 5- 8; P5-15A
5:00pm / 4/24 / First event write-up due
9-M / 4/27 / Cost-Volume-Profit cont.
Profit Planning / Ch 6
Ch 7
10-W / 4/29 / Chapter 6 exam
Profit Planning cont. / Ch 7 / BE 6-1, 4, 6; E 6-12, 17; P 6-18A
11-M / 5/4 / Profit Planning cont.
Standard Costing / Ch 8 / BE 7-1, 7, E 7-11, 13; P 7-18A, 20A
12-W / 5/6 / Chapter 7 Exam
Standard Costing cont.
Flexible Budgets / Ch 8
Ch 9
5:00pm / 5/8 / Variable Costing /CVP Spreadsheet due
13-M / 5/11 / Flexible Budgets cont. / Ch 9 / BE 8-1, E 8-9, P 8-12A
14-W / 5/13 / Chapter 8 & 9 Exam
Decentralization / Ch 10 / BE 9-3, E 9-9; BE 9-4, 6, E 9-8
15-M / 5/18 / Chapter 10 Exam
Relevant Costs / Ch 11 / E 10-6, 5;P10-9A
16-W / 5/20 / Relevant Costs cont.
Capital Budgeting / Ch 11
Ch 12
Holiday / 5/25 / Memorial Day
17-W / 5/27 / Chapter 11 Exam / Ch 12 / BE 11-1, E 11-7, 8, 11, P 11-15A
Capital Budgeting cont.
5:00pm / 5/29 / Second event write-up due
18-M / 6/1 / Capital Budgeting cont.
Sustainability / Ch 12 / BE 12-2, 6, E 12-7, 10
19-W / 6/3 / Exam review / BE 12-4, E 12-9, P 12-15A
Final / 6/10 / Wednesday8:00 pm

LEARNING OUTCOMES

1 / Each student shall be able to prepare a cash budget and supporting budgets and schedules.
2 / Each student shall be able to distinguish between variable costs and fixed costs, prepare and interpret flexible budgets and conduct cost-volume-profit analysis.
3 / Each student shall be able to apply commonly-used techniques for evaluating managerial performance, capital budgeting and operating decisions.
4 / Each student shall be able to identify sunk costs, opportunity costs, and relevant costs, and use these concepts appropriately in a variety of short-run, intermediate-run, and long-run decision contexts.
5 / Each student shall be able to distinguish between financial accounting and managerial accounting, and synthesize managerial accounting concepts and techniques with concepts from economics, finance, and financial accounting.
6 / Each student shall understand how to identify the existence of an ethical dilemma and resolve ethical conflicts in an appropriate way
7 / Each student shall be able to apply basic knowledge regarding accounting methodologies related to cost flows and cost allocation including how methodologies affect the decision usefulness of information.
8 / Each student shall be able to identify economic, environmental, and social measures of performance.