AMIS 7310 Managerial Accounting for Decision Making Spring (Term 1) 2014 Course Information Course Content and Objectives: This course focuses on the strategic nature of management accounting and emphasizes the critical role that information plays in decision-making, strategy execution, and overall enhancement of a firm’s value. Primarily taught through lectures and case studies, this course will utilize and build upon the concepts studied in prior Management Accounting courses, and allow the students an opportunity to see how these concepts fit together. Cases: Students will work on the cases in groups of three. Each group will be required to submit written Case Analysis (3-5 pages plus Exhibits) for each of the cases included in the syllabus. By the second day of class (January 8th), you should form groups of three to work on the cases. Please give me names of your group members on that day. Course Web Site: The complete syllabus and course resource materials are available on the course web site at the URL address listed below: http://fisher.osu.edu/~mulchandani_3/amis7310Sp2014/ Required Materials: The textbook and cases are bundled together, and are available at the OSU Bookstore (ISBN-10: 1269064940). Faculty Information: Personnel: Prakash Mulchandani Office: Fisher 340 Office Phone: 247-6267 Email: mulchandani.3@osu.edu Course Lecture Section Information: Days Time Place Instructor M/W 3:00pm - 4:30 pm Gerlach 305 Mulchandani Section Number 0010 LEC 5391 Course Exam Information: Event Mid-term Exam Final Exam Days January 29 February 24-26 Time 3:00 pm - 4:30 pm TBD Place Gerlach 305 TBD These exams will be in problem and multiple choice formats. Sample questions, along with answers, will be included in the course web site. AMIS 7310 Assignment Schedule Spring (Term 1) 2014 DATE TOPICS READINGS/CASES ASSIGNMENTS January 6 Cost Terminology and Concepts Chapter 1 C1 – 20, 25, 27, 34, 35, 38, 40 January 8 Job Order Costing Chapter 2 C2 – 18, 26, 30, 34, 35 January 13 Allocation Techniques Seligram, Inc.; Electronic Testing Operations January 15 Activity-Based Costing Chapter 3 January 22 Activity-Based Costing Destin Brass Products Co. January 24 Cost-Volume-Profit Analysis Chapter 4 January 27 Business Decisions Salem Telephone Company January 29 Mid-term Exam February 3 Relevant Info for Decision Making February 5 Operating Decisions February 10 Budgets Chapter 6 C6 – 20, 23, 33 February 12 Cost Variances and Control Chapter 7 (including appendix) and Chapter 8 (omit pp. 313-319) C7 – 18, 28, 33, 36 and C8 – 22, 29, 30 February 17 Profit Center Performance Evaluation Compagnie du Froid S.A. 10 C3 – 19, 21, 32, 39 15 C4 – 17, 25, 31, 36, 38, 43, 44 15 C5 – 18, 28, 33, 36 Chapter 5 Superior Manufacturing Company 25 35 February 19 Management Control Systems/ Transfer Pricing Chapter 9 and Chapter 10 (pp. 368-376 only) February 2426 CASE POINTS C9 – 21, 22, 28 and C10 – 22, 32 Final Exam Type Date Points Available Percentage Mid-term Exam January 29 100 25 Final Exam February 24-26 160 40 Cases [throughout] 100 25 Course Participation [throughout] 40 10 Total Points: 400 100