ACCTG 202: Managerial Accounting Fund
Fall 2012
email to Dr. Joh(gjoh.class@gmail.com)
Office:SS2437
Classroom:EBA439 (TTh 2 pm~3:15pm)
Office Hrs: TTh 12:30pm~1:30pm
At the end of this course students should:
1. Be able to analyze costs and approach business problems from a management point of
view.
2. Understand how accounting systems can provide information and data for management
decision making and influencing management decisions.
3. Have a working knowledge of the measurement of costs by cost objects such as product,
department, or function.
4. Understand cost accounting terms and concepts.
5. Be able to use the computer as a tool in data analysis and report generation.
Textbook: Hartgraves and Morse, Managerial Accounting, 6th ed., Cambridge Business
Publishers, 2012.
classes
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
mm/dd
8 28
30
9
4
6
11
13
18
20
25
27
10 2
4
9
11
16
18
23
ch.
1
2
2
2[qz]
3
3
3[qz]
4
4
5
5[qz]
6
6[qz]
7
7[qz]
8
class schedule
topics
Tools for Decision Making
Cost Behavior
Activity Analysis
Cost Estimation
Cost-Volume-Profit Analysis
Break-even point and planning
Operating leverage
Relevant Cost
Differential analysis
EXAM #1
Job costing
Process costing
Activity Based Costing
Consumer Profitability Analysis
Service Department Cost Allocation
Just-In-Time Management
Pricing Decision
Assignments
M1-15,M1-19
M2-12
E2-21,P2-26
E3-24
P3-28,P3-16
P3-36,E3-21
M4-15
M4-16,M4-26
M5-17,M5-26
P5-39
E6-25
M6-16
M7-19
M8-16,E8-22
18
19
20
21
22
23
24
25
26
27
28
29
30

11
11
12
25
30
1
6
8
13
15
20
27
29
4
6
13
8
Target Costing
E8-24
Exam #2
9
9[qz]
10
10[qz]
11
11
11[qz]
12
12
12
Budgeting
Flexible Budgeting
Standard Costing
Performance Reporting
Segment reporting
Transfer Pricing
Balanced Scorecards
Capital Budgeting Models
Time-Value Capital Budgeting
Non Time-Value Capital Budgeting
Final Exam (1pm~3pm)
M9-17,E9-25
M9-18
E10-26,M10-18
E10-29,E10-28
M11-17
E11-24
M12-16
E12-11
[qz]: chapter review quiz.
Course Policies:
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The pre-requisite for the course is Accounting 201 or its equivalent, with a minimum grade
of C.
No make-up examination will be permitted except for reasons of illness where the instructor
is notified in advance of the scheduled exam and the student supplies a letter from a
physician explaining the nature of the illness.
I retain the right to retain any class related materials prepared by students.
Each significant contribution during class discussion is rewarded by a bonus point card. A
few examples of "significant contribution" are "to ask appropriate questions helping the
class understand the content," "to show a better and creative approach to cases or problems."
Each bonus card is worth one multiple choice question in the next exam. You may not sell
or buy the card or use the bonus card to raise your score above 100%.
Assignments are due by the beginning of each class: for example, M2-12 must be turned in
between 1:50pm through 2:00 pm September 4th. No late submission or early submission
will be accepted. Each submission must be hand-written (NOT typed) unless it requires
otherwise. You only get a credit for doing the homework in good faith. Any homework with
a score below 5 (out of 10 possible points) is considered not done in good faith. Each
assignment is graded mainly based on the effort that you put, not by the correct answers. No
two submissions should look similar. If you are not available during the class to answer how
you did the assignment, your submission is assumed done not in good faith either.
On finishing each chapter, there may be a review quiz. Out of the eight scheduled quizzes,
the worst two scores will be dropped.
The class average for this course has typically been in the 2.2 - 2.7 range. You may assess
your performance based on the traditional grade cutoffs of 93%=A, 90% = A-, 87%=B+,
83% = B, 80%=B-, 77%=C+, 73% = C, 70%=C-, 60% = D, and below 60% = F.
I may curve the final grades if necessary, based on the class average and the academic
standards for the course.

Incompletes will be given only in the RAREST of circumstances and according to
university policy. There will be no opportunity to raise your course grade by doing "extra
credit" work during or after the end of the semester-that would violate University policy.
Course Assessment:
Assignments
Exam 1
Weights
20%
Exam 2
30%
Final Exam
30%
In-class Quizzes (Best 6 out of 8)
10%
Homework (22)
10%
Total
100%
Office Hours
I encourage each of you to take advantage of my regularly scheduled office hours to discuss
problems and to seek assistance when needed throughout the semester. I would like to talk to each
of you at least once. If you cannot make it to my regularly-scheduled office hours, feel free to
schedule an individual appointment with me. It is my job to help you learn and succeed in this
class, and I will help whenever possible.
In an effort to make the class successful for all students, please provide me feedback on how the
course is going and how you feel you are doing in the course. I can make this class more successful
if I hear from you about what you do and do not understand. I welcome your feedback during office
hours and via e-mail.
Grading questions or appeals
DO NOT WAIT UNTIL THE END OF THE SEMESTER TO TAKE ACTION ON GRADING
ISSUES. BY THAT TIME IT WILL BE TOO LATE! If you feel there exists a grading error on
any of the above grade components, or if you feel you need to bring to my attention other facts or
circumstances that might affect the grade for that item, you will have one week from the date the
grade is posted on Blackboard or the graded item is redistributed back to the class (whichever is
earlier) to take such action and have the matter resolved. If for whatever reason you are not in class
on the day the graded item is available for pickup, the one-week period will still begin on that day.
Dishonesty Policy:
Cheating on any exam or class assignments will result in a zero for that activity. A definition of
"cheating" is found in the SDSU Student Policies Manual, Section 01:10:01 on cheating, plagiarism
and facilitating academic dishonesty. Executive Order 969 mandates that faculty report all incidents
of academic dishonesty to the Center for Student Rights and Responsibilities. http://csrr.sdsu.edu.
Fulfillment of assigned projects must represent the original work of each student. Plagiarism is not
appropriate.