Heartland Community College
Social and Business Sciences Division
Course Prefix and Number: ACCT 201 section 01
Course Title: Managerial Accounting
Course Syllabus for Students – Spring 2013 Instructor: Marie Dawson
(Prerequisite: ACCT 200 and Math 106 or Math 109 with a grade C or better)
Credit Hours:
4
Lecture Hours: 4
Days and times the course meets:
Laboratory Hours: 0
Mon & Wed 11:00 – 12:50 ICN 2102 1-14-13—5-16-13
CATALOG DESCRIPTION:
Prerequisite: ACCT 200 and MATH 106 or MATH 109 with a grade of C or better. This course offers
students a full semester of managerial accounting. It presents accounting as a system of producing
information for use in internally managing a business. The course emphasizes the identification,
accumulation, and interpretation of information for planning, controlling, and evaluating the
performance of the separate components of a business. Included is the identification and
measurement of the cost of producing goods or services and how to analyze and control these
costs. Decision models commonly used in making specific short-term and long-term business
decisions are also included.
Instructor Information:
Marie Dawson, BS MS CPA
Office location:
Office phone:
E-Mail:
Office hours:
2011 ICN
309/268-8571 Home: 309/376-7901
Cell 309/838-9580 (text OK)
marie.dawson@heartland.edu
Monday 10:15-10:45am M W (before class) and by appointment
TEXTBOOK AND SUPPLIES:
Garrison, Noreen and Brewer 2012. Managerial Accounting, 14th Ed. McGraw-Hill
Simple 4 function calculator.
Access Code to McGraw-Hill Connect homework program
Connect URL for ACCT 201.01:
http://connect.mcgraw-hill.com/class/mdawson_hcc_acct_201_spring2013
TECH Support via McGraw-Hill: http://www.connectstudentsuccess.com or
http://mpss.mhhe.com/contact.php www.mhhe.com/support or 1-800-331-5094
Websites: www.heartland.edu
www.mhhe.com/garrison14e
(For your convenience I have included a detailed sheet at the end of the syllabus regarding books
and Connect.)
RELATIONSHIP TO ACADEMIC DEVELOPMENT PROGRAMS AND TRANSFERABILITY:
ACCT 201 fulfills 4 semester hours of elective credit for the AA, AS or A.S degrees. It should
transfer to most colleges and universities as an elective course. However, since it is not part of the
General Education Core Curriculum described in the Illinois Articulation Initiative, students should
check with an academic advisor for information about its transferability to other institutions. ACCT
201 should articulate as the equivalent of the IAI baccalaureate major course BUS 904 Managerial
Accounting. Refer to the IAI web page for information as well at www.itransfer.org.
Page 1
COURSE OBJECTIVES (Learning Outcomes):
General
Education
Outcomes
Outcomes
1.
Describe the role managerial accounting plays in
planning, control, and decision making activities of a
business.
2.
Record the flow of materials, labor, and overhead
through both job-order and process costing systems
and distinguish between the basic system designs
utilized in each costing system.
3.
Prepare and analyze schedules of cost of goods
manufactured and cost of goods sold in job-order
costing systems.
4.
Analyze cost behavior and apply cost-volume-profit
analysis tools to prepare and interpret contribution
margin, break-even, target profit, margin of safety,
and net income.
5.
Compute, reconcile, interpret, and analyze
absorption and variable costing methods and their
application for financial reporting and managerial
decision making.
6.
Assign and analyze costs utilizing the activitybased costing method as a decision making tool
7.
Create and analyze the interdependent budgets
necessary to create a master budget with a pro-forma
income statement and balance sheet.
8.
Measure and interpret the business implications of
standard cost variances for material, labor and
manufacturing overhead
9.
Identify, analyze and interpret relevant and
irrelevant costs and benefits in various business
decision making situations.
10. Compute and evaluate the acceptability of
investment projects utilizing capital budgeting and net
present value tools
11. Identify the basic concepts underlying just-in-time
inventory procedures and analyze the impact the
system has on cost management, planning, and
decision making.
12. Prepare, interpret and analyze a statement of cash
flows.
13. Interpret and analyze financial statements using
various ratios and analyses techniques.
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Range of Assessment
Methods
Class activities
Quiz/Test questions
PS2
Class activities
Quiz/Test questions
CT1
PS2
Class activities
Quiz/Test questions
CT2
PS2
Class activities
Quiz/Test questions
CT2
PS2
Class activities
Quiz/Test questions
CT1
PS1
CT2
PS2
CT2
PS2
Class activities
Quiz/Test questions
Case project
Class activities
Quiz/Test questions
Class activities
Quiz/Test questions
CT2
PS2
Class activities
Quiz/Test questions
CT2
PS2
Case Project
Class activities
Quiz/Test questions
Class activities
Quiz/Test questions
CT1
CT2
PS2
CT2
PS2
Class activities
Quiz/Test questions
Case project
Class activities
Quiz/Test questions
COURSE/LAB OUTLINE:
1. Managerial Accounting: An Overview
2. Managerial Accounting and Cost Concepts
3. Job-Order Costing
4. Process Costing
5. Cost-Volume-Profit Relationships
6. Variable Costing and Segment Reporting: Tools for Management
7. Activity-Based Costing: A Tool to Aid Decision Making
8. Profit Planning
9. Standard Costs and Variances
10. Differential Analysis: The Key to Decision Making
11. Capital Budgeting Decisions
12. Statement of Cash Flows
13. Financial Statement Analysis
INSTRUCTOR QUALIFICATIONS:
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BS, MS in Accounting, Illinois State University
CPA, Registered State of Illinois
20 years in industry, including: federal government programs, non-profit, tax-exempt, corporate,
partnership, foundation and political action committees (PACs). Assistant Controller at Illinois Farm
Bureau (IAA).
20+ years teaching Accounting: Illinois State, Lincoln College, Illinois Valley Community College,
Illinois Wesleyan University. Courses include: Principles of Financial Accounting/Managerial
Accounting, Intermediate Financial Accounting, Credit Union Accounting, Hybrid Courses in Financial
and Managerial Accounting.
7+ years Academic Advisor for upper division Accounting majors, Illinois State University
Member: AICPA, ICPAS, IMA, ISU NTTFA, IEA/NEA, NCHE, ISUAA, SUAA, AAUP, ISU Academic
Senate, various University and College of Business standing and ad hoc committees.
Personal background includes small family business experience, 501(c)3 charities, food service
production, retail operations, labor unions and labor relations, theatre operations, variety of local
charity work and volunteering at ISU Laboratory Schools.
Interests include traveling, reading (Michener all time favorite), my two grandchildren, global cultures,
NPR, theatre (Shakes to Broadway and “artsy” workshop pieces), New York City, Star Trek / Star
Wars… (now you know way too much!)
PERSONAL, GENERAL BUSINESS AND COURSE COMPETENCIES (Instructor provided)
 Develop written communication skills.
 Develop quantitative skills.
 Demonstrate spreadsheet skills in conjunction with course topic(s).
 Develop business thinking and reasoning skills.
 Demonstrate an appreciation of global managerial accounting practices.
 Demonstrate an understanding of ethics as it relates to management accountants.
 Demonstrate an understanding of the differences between managerial and financial accounting.
 Develop a working knowledge of managerial accounting terminology and apply that knowledge to
solve business problems.
 Understand and be able to compute the costs associated with a product/service using traditional
accounting methods or contemporary methods.
 Understand the role and be able to prepare various budgets.
 Compute and analyze various cost variances.
 Understand and prepare a Statement of Cash Flows.
 Identify and be able to analyze costs and revenues associated with short-term, non-routine
 Business decisions.
 Identify and be able to analyze relevant costs and revenues associated with long-term, non-routine
business decisions using the time value of money for both screening and ranking decisions.
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COURSE REQUIREMENTS AND STUDENT RESPONSIBILITIES
Classroom Procedures: The classroom procedure will be a combination of lecture and problem
demonstrations or solution reviews. Usually, lectures will be given on one day for a chapter and assigned
problems may be started. The second day on a chapter will consist primarily of problem review, often
including “how to do it” demonstrations. Homework should be done in Connect in preparation for class and
will not be collected during class periods. It is your opportunity to test your knowledge of the chapter
material and practice comprehensive analysis. Not every assignment will be reviewed in detail during class
hours. Some problem solutions will be posted for personal review and procedure suggestions. Students
are urged to ask questions. Students are expected to read and review the assigned chapter PRIOR to
class and to have seriously attempted and near completion of the homework assigned for the day.
PowerPoint presentations and the authors’ published lecture notes are available on Blackboard and are an
excellent source to review once the related chapter has been reviewed the first time. On occasion, portion
of PowerPoint presentations will be repeated in class for emphasis. Explore the publisher’s website for
excellent study tools, extra problems, and self-assessment quizzes. Students should be ready to
answer questions that arise in class concerning the assigned material and are encouraged to ask
questions about the material. Students will be called on randomly during the class time so be awake and
prepared. BTW, NOT cool to fall asleep during class, it could be embarrassing.
Most students find that preparation for this course requires 3 or more hours personal productive study
outside of the class for each hour spent in class in order to achieve reasonable success, or
approximately 8-9 hours per week. If your personal situation will not allow you to devote the
necessary time for preparation, you should consider taking this course at a more opportune time to
ensure your academic success. Each student is different in effective study habits and the above is given
only as a guideline. Some students may require more time, others much less. Evaluate your
understanding of the material and make adjustments as the semester progresses. Do not wait until week
12 to evaluate your study time/tutor needs.
ACCOMMODATION FOR STUDENTS WITH DISABILITIES
Any student in need of a special accommodation for a documented disability should contact the
staff in Disability Support Services at 268-8259 Their office is located in the Academic Support Center.
Please see the General Information Sheet posted on our BlackBoard site for other details.
A seating chart will be available by the third day of classes. Let me know via email if you have
specific requests for front rows or an aisle. Physically challenged students have priority for Row A and the
table/chair combo (changes can be made later, see me).
Attendance: Attendance is important and expected, daily attendance will be taken as a significant
measure of participation in the course. There are 50 points assigned for participation. Your
attendance percentage will be used to determine your points. It is your personal responsibility to sign your
name on the attendance sheet. Students should realize that classroom presentations clarify and add to
textbook information. NON-ATTENDANCE IS AT THE STUDENT’S OWN RISK AND MAY HAVE A
ADVERSE AFFECT ON THE FINAL GRADE, PERHAPS A FULL LETTER GRADE!! In addition, it is
disruptive and inconsiderate to arrive late and/or depart early from the assigned course time. Repeat
disruptions will be noted and will affect the participation component of the final grading. Unavoidable early
departures should be shared with me before class begins, by an FYI email if possible. It is your
responsibility to personally sign the attendance sheet each day. SIGNING IN AND LEAVING THE ROOM
IS UNACCEPTABLE! If you have a problem making it on time to early classes then take this class at
another time. Signing for another student is deceptive and not acceptable.
Each student will have 1 day of grace on attendance, meaning no point penalty for the first
absence. A short “FYI” email explaining your absence is a good idea, prior to class if possible. It doesn’t
excuse the absence but I consider it a courtesy. If you find yourself in an unusual extended situation
(medical, family, etc.) please let me know. Be cautious about using your grace day foolishly. There are
situations of “sanctioned” absences, primarily those situations recognized by the college as appropriate,
such as athletic schedules, conferences, jury duty, etc. Reservists, please let me know of status changes
and field responsibilities. A sick day, oversleeping, Dr appointments are NOT excused absences, but still a
good idea to send the email.
Page 4
Notice of Cancelled Class Session: Campus-wide cancellations (weather, etc) is posted on
MyHeartland. If you commute from long distances or other special circumstances, I ask that you use good
judgment and keep safety in mind. If you are a few minutes late to class because of weather conditions,
OK. Please don’t add risk by rushing to be on-time. Safety for yourself and others is more important. As
our class is midday, you should have ample information opportunities.
If there is an occasion that I must cancel class unexpectedly, I will contact the Division office and request a
notice be posted on our classroom door. If possible, I will post the news on BlackBoard and try to send out
a brief eMail.
Advising appointments or meetings with other professors MUST be made outside of this class
period. Sign up for advising early. If you feel that your case is special, go ahead and ask. If your absence
is due to a serious illness (you or immediate family member), death in the family or other extreme situation
please let me know so that appropriate arrangements can be made and attendance adjusted.
Any student that misses a class for any reason is responsible for obtaining notes from a classmate or
“Study Buddy”. Find a way to obtain information regarding any changes in assignments, exam dates,
material that is covered in class, lectures and discussions, etc. I cannot answer email requests for
“what did we do in class today?”. Every student is encouraged to find a partner or two from this section
or another section of this course to study with, prepare for exams and ultimately network with as a
Heartland student. There are usually upperclassmen and peers available in the Commons areas, and if
approached would be happy to help with a quick problem.
Tutors: Tutoring Services is located in the Academic Support Center. Contact 268-8231 for further
information and see the General Information document posted on our BlackBoard site.
Calculators: Students will be allowed to use ONLY approved calculators on examinations. An “approved”
calculator is defined as a calculator having only the functions of addition, subtraction, multiplication,
division, square root and one memory. I reserve the right to inspect calculators during quizzes and
exams to ensure that they are “approved” calculators. Programmable calculators are NOT allowed.
Cell phone calculators are not allowed. PDA’s are not allowed as a calculator during an exam.
If a student’s calculator fails during an exam, it is the student’s responsibility to complete the exam within
the allotted time; extra time will NOT be made available, Students may NOT SHARE calculators during
exams. It is recommended that you purchase one or two cheap $1-5 calculators as an emergency backup
for in-class use. Same goes for pencils.
Quizzes: Six objective quizzes, worth 10 points each, will be given during the course. The top five
(5) will count towards total points. They may be announced in the class period prior to the quiz or a
complete surprise. There will be at least four quizzes given through Connect. There may be other
types of on-line quizzes. Anything is possible. Are you ready? NO MAKE-UPS OF QUIZZES (rare
exceptions)
Exams/Final Exam: The three hourly exams will be primarily objective in style and include multiple
choice questions, true/false and matching. In addition, a short essay question could be included to test
your understanding of the material or for the student to explain the results of his/her calculations. The final
exam for the course will be objective in nature and given during the 2nd half of the time allotted for the final
exam. The third hourly exam will be given during the first half of the final exam time. The final exam
schedule will be posted on MyHeartland and included in our course schedule as attached. Please check
your final exam schedule early and plan accordingly. Other Early or Make-up exams will be given in rare
circumstances. The student must contact me directly before the original exam date to discuss the
possibility of a make-up exam.
Grades are usually ready in 3-6 DAYS after exams and will be delivered during a class time review
period. Scores will not be sent by eMail, nor posted on my door or posted immediately on BlackBoard
and will not be available by phone. In other words, come to class to get results!
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Any student caught cheating on an exam or during a quiz will be given a grade of “F” for the course.
Additionally, anyone who takes a test (in any form) out of the classroom (either during a test or during a
review period) will be given a grade of “F” for the course. Please be aware of your body position, exam
answer exposure, etc. during quizzes and exams. Hats off or turned, hoodies down and book bags closed
and stowed away. Do not tempt your neighbor! Keep your answers/OPSCANS covered. Overt or covert
assistance, intentional or not, will be cause for disciplinary action. No earbuds of any kind. Attempts to
photo exam sheets during exams or review sessions is CHEATING. Being in possession of such copies is
the same as having made the photo in the first place.
eMail receipts can be requested through your eMail program. I will also acknowledge receipt of
assignments with a very short eMail response.
Please don’t use the same email over and over again to the point that it would be 10 printed pages with
disjointed subjects. Continued discussions on the same issue are OK.
eMail is a wonderful form of communication, but I have 300+ students this semester. Lengthy or
detailed individualized answers are not possible. FYI notes (ILL, overslept, death in family, etc.) are fine
and encouraged, and I keep them filed for reference. I will attempt to respond to important eMails within
48 hours. On occasion I will simply refer you to the syllabus or another source of information or to stop
by during office hours for help. Sometimes I will not respond in situations where you should know the
answer or there is a better source.
In addition to the tutors available in the Academic Support Center you are encouraged to use your study
buddies and others for assistance. Learn to be self-reliant. Go ahead and ask your questions during
class times. Chances are high that other students have the same question (or should have). I do not
normally check my eMail account late in the evening or on weekends. I have voice mail on my phones
at, but admit that sometimes I miss seeing the notice right away. I will rarely respond to eMail
requests for missed class coverage. It is your responsibility to get the information from a class
mate.
GRADING POLICIES
Grades will be determined on the basis of total points earned during the semester.
PLEASE NOTE, a 0-3 point curve may be assigned to the individual exams.
The point distribution is:
Participation / Project
50
Homework
100
Quizzes (top 5)
50
Hourly exams (3@100) 300
Comprehensive Final 100
Total possible pts
600
The final grading scale is:
90%-100% = A (540-600)
80%- 89% = B (480-539)
70%- 79% = C (420-479)
60%- 69% = D (360-421)
Below 60%= F (below 360)
EXTRA CREDIT- A nominal amount of points (4-10?) may be made available throughout the semester as
extra credit. It may take the form of “bonus” points on homework or quizzes in Connect or a special
opportunity in class. Do not depend on extra credit to help your grade significantly.
Page 6
eMAIL
Questions and Assignments submitted via eMail must be set up with the appropriate course
number, section number, and topic or assignment name in the subject line.
Everyone should have a Heartland eMail account to use. Your personal account may be
temporarily used if you have technical difficulties
Again, Every eMail to me MUST include the course number and section as part of the subject
line. Failure to include the appropriate subject line may cause your eMail to be rejected as junk mail!
FOR EXAMPLE: ACCT 201-01 Connect question or ACCt 201-01 Absent, ect..
I file eMails for reference purposes and this labeling system helps to make sure that you receive the points
that you deserve.
Writing assignments, if any, must be submitted via eMail attachments and submissions (attachments)
need to be compatible with MicroSoft Office WORD or equivalent (I can help you identify software) or
Excel (if spreadsheet use is required). Proper grammar and punctuation is essential. Standard fonts
and margins apply and ownership should be clear and include the course, writing topic and a date. All
citations must be included for proper credit.
THIS AND THAT…
Please, avoid phone calls to my residence after 11pm and call my cell phone only if it is imperative that
you reach me.
Please note that only bottled water or water in a reusable, closed container may be consumed in
the classroom with electronic components. . If it can’t be sealed and stowed, leave it up front and claim
on the way out of class. The $5 latte and other food or beverages can be finished before coming into
the classroom. Gum? Swallow or dispose properly. It is a major problem with carpets and fabric seats.
Think about the Coke soaked carpet at the movie theatre … Easy answer to the limitation to water.
All trash must be gathered and properly disposed of upon your departure from the classroom.
Help keep our building clean, especially our classroom. If you see it, pick it up and RECYCLE
especially the plastic bottles!
This is not an option! I insist! Recycling does not include tossing in half full bottles. Do not put
liquids in the trash cans.
Empty the contents in the restroom (water fountain, yuk!), toss the cap in the trash and place the
bottle/can in the cans provided. Consider refilling that water bottle.
Due to the very short time between classes, you are asked to keep end of class questions brief or visit
outside of the classroom or continue discussion in my office during office hours.
PRIVACY OF ALL STUDENT INFORMATION IS TO BE HONORED AND MUST BE RESPECTED BY
ALL PARTICIPANTS IN THE CLASSROOM AND WHILE IN MY OFFICE.
Lost and Found for the building is located in the Safety and Security Office. It really helps to label your
book, calculator, phone, flash drive, etc. Items that I find will be sent at the end of the day unless we
have made a connection.
Sadly, valuable items have been lost (?) in classes and study areas (especially the library!) Be smart
and do not leave items unattended or carelessly placed in bags or pockets where they can fall out or be
casually taken. Textbooks, phones, eReaders and laptops are still big on the hit list. Do not become a
victim through carelessness.
Page 7
Printing on Campus Please be sensitive to paper usage while sending print jobs to various printers.
Use draft mode, 2 sided option and multiple page per sheet options. If you must print out a PowerPoint
presentation make it 3 or 4 slides per page and be selective when marking the pages to include. Color
printing? Remember, it is expensive… The day will come when printing charges are passed along to
users. Start practicing now.
If you are ill, please use good judgment on attending class. Avoid passing on your germs to the rest of
the class. Bring tissues, hand sanitizer, cough drops, etc. Separate yourself from your normal seat and
move to an empty area for the day. PLEASE CHECK OUT THE AVAILABILITY OF FLU VACCINES!
Seek help / diagnosis / treatment early!
Life at college can get very complicated. Students sometimes feel overwhelmed, lost, experience
anxiety or depression, struggle with relationship difficulties or diminished self-esteem. However, many of
these issues can be effectively addressed with a little help. Student Counseling Services (SCS) helps
students cope with difficult emotions and life stressors. Student Counseling Services is staffed by
experienced, professional psychologists and counselors, who are attuned to the needs of college
students. The services are FREE and completely confidential.
Any student that feels overwhelmed or in crisis should seek immediate help through the Counseling
Services, 268-8318 or PATH 827-4005 (24 hr crisis line). You are not alone!
I am more than willing to personally help you to these and other resources, all you have to do is ask.
If you think that a roommate or friend is in trouble, it is your moral responsibility to offer assistance or
ask someone for advice or immediate help. There are too many young people left alone to “sleep it off”
after a party, over indulge on alcohol or drugs, or suffer physical or emotional trauma as an innocent
victim. What if it where you?
Students who are formally in the Athletic Program, College-Sponsored Events other unique situations
are asked to identify themselves early and communicate with me and coaches, sponsors or mentors
regarding academic progress. Please keep me up to date on game schedules, etc. This is your
responsibility. Refer to the Heartland CC Policy for Equitable Treatment of Students Participating in
College-Sponsored Events.
Classroom conduct is expected to be professional and courteous at all times. I will not ask more
than once for your silence and/or attention. If you can’t control your chatter, I reserve the right to
reassign seats. Repeat offenders will be asked to relocate to the front row or leave the room for the
remainder of class. Please self-discipline yourselves and feel free to use peer pressure on obnoxious
classmates. This is usually not a problem in smaller classes, but I include the comments just the same.
Technology…
Talking, texting, recording (without permission) are not allowed. Smartphones or phones capable of
video recording are not to be used during class. All cell phones and other electronic devices should be
turned off (flight mode is a good idea) and stored away during classes, unless permission is otherwise
granted by the instructor. iPods, texting, non class-related laptop usage are all prohibited during
class hours. Laptops for notes or for those of you using the eBook version are acceptable. Watch the
cords if you must charge up. On occasion I will allow camera phone pictures of certain screen
presentations, ask for permission. We are fortunate to be in a classroom with great workstations.
Please show respect for each other. We are indeed a community during our 110 minutes of class-time.
Each member is entitled to be an individual and is expected to help make our “community” successful
and productive. You must take an active role in the classroom, ask questions, volunteer answers,
share interesting experiences that you have had involving the topic matter. All of this will enrich our
learning this semester. Participation is MORE than just showing up! It’s a full class but we don’t have to
be strangers and anonymous.
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Last drop day for Spring classes is WEDNESDAY, April 10, 2013. Midterm grades will be
available on-line by late Wednesday, March 20, 2013. I may have very limited point results upon
which to base the Midterm grades. Watch your progress!
INTERNATIONAL ASPECTS: The earth has become a village. Even the smallest of enterprises, at
times, has to interact internationally in their design, purchasing, manufacturing, distribution, customer
service, or information technology activities. Where appropriate, the international aspects of financial
accounting and business culture will be covered in this course. IFRS or International Financial
Reporting Standards will be introduced in the elementary accounting courses. More intense discussion
can be expected in subsequent courses. You are encouraged to seek out cultural and ethnic knowledge
as time permits. Travel channels, international food shows, extreme construction projects and many
documentaries can be entertaining and informative. Even “The Amazing Race” will give you a glimpse
into other parts of the world. Check out “House Hunters International” for eye opening shorts on culture,
geography and unique international jobs. Take a look at the history of business! What do you really
know about the crash of ’29 and the following depression. What influence did World War I and II have
on the home-front in terms of manufacturing? Please do not let yourself become another one of Jay’s
sidewalk know-nothings! (reference to Jay Leno)
I also encourage you to check out cable TV and the internet for other looks into manufacturing /
assembly situations. Shows like “How It’s Made”, “How Do They Do It”, “Ultimate Factories”, “Modern
Marvels”, and many other informing clips. Hey, Facebook can be in the background… Educate
yourself! Managerial Accounting knowledge can be used in nearly every business, think insurance,
hospitals, and so on. YouTube has a lot more than cute kitty videos…
ETHICS: Ethics are the bedrock of society and business. Ethics and decision making are intricately
linked together. Though the majority of the course content focuses on quantitative analysis, it will be
repeatedly pointed out that some of the most important factors in decision making are qualitative in
nature. Ethics and law are an integral and major patches of this qualitative quilt. Ethical responsibilities
of management accountants will be covered during the semester. Corporate Social Responsibility is not
just a catch-phrase. Check out the web for your favorite companies and see how they address these
issues and what publicly disclosed positions they have taken.
PUBLIC SERVICE ANNOUNCEMENTS
(Because I have your attention, I’m a mom and nana, I care about you, and mostly because I can!)
Don’t drink and drive. Always use a designated driver. Local laws are enforced, you don’t need a
black mark on your record. Yes, future employers do background checks.
DO NOT TEXT AND DRIVE!! There can be very serious consequences including death. I have yet to
meet someone who has the ability to text and drive safely at the same time. Please obey state and local
laws regarding cell phone use, even hands-free options. Protect yourself and others. Someone else
driving? Hey, it’s your life too. Tell them to stop being reckless or stop the car and you get out.
WEAR YOUR SEATBELTS (everyone in the car). Most of you came home from the hospital in a baby
car seat and even used seatbelts with your folks or in high school. There is no good reason to stop
using them now.
USE SOCIAL MEDIA RESPONSIBILITY Do recruiters and others check out your postings? You
betcha! Never post something your grandma wouldn’t be proud of. The Internet never forgets.
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ACCT 201
LIST / SCHEDULE OF ACTIVITIES
SPRING 2013
Marie Dawson
This Schedule is a Work in Progress! I reserve the right to alter the course syllabus and schedule as
circumstances dictate. Any changes will be announced in class and/or eMailed. Any student not attending
class is still responsible for obtaining this information. There may be significant revisions as the course
progresses. I may adjust assignments from the textbook and/or include additional material made available
through the publisher, relevant websites and other sources
www.mhhe.com/garrison14e (Author’s website via Online Learning Center)
http://connect.mcgraw-hill.com/class/mdawson_hcc_acct_201_spring2013
URL for CONNECT/CONNECT PLUS users
Ch# / Wk#
1/1
2/3
3/4
5/5
6/6
Chapter Topic
Managerial Accounting:
An Overview
Assignments Excersises (E)and Problems (P )
Q 1-4, 5, 6, 12, 15
see website for MC questions: www.mhhe.com/garrison14e
Enron video
Martin Luther King, Jr. Holiday, Campus closed Monday, Jan 21,2013
Managerial Accounting and
E 2-1, 2, 3, 4, 5, 6, 7, 8, 10, 11
Cost Concepts (no App 2A, 2B)
Challenge questions: P 2-14, 18, 20
Job-order costing
E 3-1, 2, 3, 4, 5, 6, 7, 8, 11, 13, 20
(no App 3A, 3B)
Challenge questions: P 3-21, 22, 24, 25
Cost-Volume-Profit Relationships
E 5-1, 2, 4, 5, 6, 7, 8, 9, 10, 12, 17, 18
Challenge questions: P 5-21, 22
Variable Costing and Segment
E 6-4, 8, 11, 14, 15,
Reporting: Tools for Management
Challenge questions: P 6-19, 23
(ONLY SEGMENT REPORTING)
Wk 6
Hourly Exam 1 Chapters 1, 2, 3, 5 and 6 tba
Spring Break March 11 – 15 ,2013 (between ch 7 and 8 ??)
MidTerm grades available Wednesday, March 20, 2013
Last drop day Wednesday, April 10, 2013
4/7
7/7
8/8
Processing Costing
ABC-Activity Based Accounting
Profit Planning
9/9
Flexible Budgets and
Performance Analysis
Standard Cost and Variances
10 / 9+10
10A / 10
10B / 10
Predetermined Overhead Rates and
Overhead Analysis in a Standard
Costing System
Journal Entries to Record Variances
Wk 11
11 / 12
13 / 12
12 / 13
14 / 14
tba
tba
E 8-1, 2, 3, 4, 5, 6, 7,12, 13,14, 15
Challenge questions: P 8-16, 19, 22, 27
E 9-1, 2, 3, 4, 9, 10, 11, 12, 13, 15
Challenge questions: P 9-22
E 10-1, 2, 3, 4, 5, 6, 7, 8
Challenge questions: P 10-9, 10, 15
E 10A-1, 2, 3, 4, 6, 7
Challenge questions: P 10A-10
E 10B-1, 2, 4
Hourly Exam 2 Chapters 8, 9 and 10 tba
Performance Measurement
Capital Budget Decisions
Differential Analysis:
The Key to Decision Making
Statement of Cash Flows
tba
tba
E 12-1, 2, 3, 4, 5, 6, 7, 8, 10, 12, 13, 14, 15, 17
Challenge questions: P 12-28
E 14-1, 2, 4 (part 1), 5, 6
Challenge questions: P 14-8, 10
(1 week cushion)
Hourly Exam 3 Chapters 12 and 14 and Comprehensive Final Exam
according to published Final Exam Schedule:
Section 01 Wednesday, May 15, 2013, 10:00 – 11:50 am
Page 10