Charles W. Lamden School of Accountancy
Syllabus for ACCTG202
“Managerial Accounting Fundamentals”
Spring 2015
Instructor Contact Information
Jeffrey Wang
SSE 2421
Jeffwang519@gmail.com
Office Hours
Thursdays 10:00 AM – 10:50 AM
Also by appointment
Prerequisites
Successful completion of ACCTG201 with a grade of C or better.
Course Description (from the university catalog)
Selection and analysis of accounting information for internal use by managers. Using financial information for
planning and control purposes.
Course Objectives
This course will provide students with an understanding of the uses and limitations of accounting information in
economic decision-making in a variety of personal, business, and other organizational contexts. The course will
also build skills in problem solving, interpersonal communications, and computer use. Topics to be covered are:
basic cost management concepts, cost-volume-profit analysis, job order and process costing, activity-based
costing, profit planning and budgeting, standard costing and flexible budgeting, responsibility accounting and
segment reporting, decisions making using relevant cost and benefits, and capital expenditure decisions.
BSBA Program Goals
BSBA students will graduate being:
 Effective Communicators
 Critical Thinkers
 Able to Analyze Ethical Problems
 Global in their perspective
 Knowledgeable about the essentials of business
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ACCTG 202 contributes to these goals through its student learning outcomes listed below:
Course Learning Goals and Outcomes
At the end of this course, students should be able to:
1. Identify and illustrate the primary activities and informational needs of managers, explain the role of the
managerial accountant as a member of the management team, compare and contrast financial and
managerial accounting.
2. Define and illustrate various cost terms and concepts and evaluate their relevancy for different decisionmaking purposes.
3. Distinguish between product and period cost; prepare a schedule of Cost of Goods Manufactured,
schedule of Cost of Goods Sold, and Income Statement.
4. Prepare traditional and contribution-margin income statements, define related terms, conduct costvolume-profit analysis.
5. Describe the traditional types of product costing systems (including job-order and process).
6. Discuss the impact of technology on the manufacturing environment and its implications for product
costs and development of activity based costing and management.
7. Explain the purposes of budgeting and the master budget, prepare component schedules, and relate the
budget to planning and control.
8. Explain the development and use of standard costs, prepare and interpret variance analysis reports and
relate them to responsibility accounting and control.
9. Explain the nature of and need for segment reporting and the relationship with cost, revenue, profit,
and investment centers; prepare and analyze related segment reports.
10. Compare and contrast absorption costing and variable costing, prepare income statements using both
methods.
11. Define relevant cost and benefits, giving proper treatment to sunk cost, opportunity costs, and unit
costs; prepare analysis of special decisions.
12. Explain the nature of capital expenditure decisions and apply and evaluate various methods used in
making these decisions.
You might reasonably expect that exam questions will relate to the above learning outcomes.
Textbook and Other Required Resources
Required:
Managerial Accounting for Managers, 3rd edition by Noreen, Brewer & Garrison, McGraw Hill.
The ISBN for the looseleaf version of the text with Connect and LearnSmart publisher
resources is 978-0-07-772179-4. Connect and LearnSmart are required for this course so if you
get a used copy of the book, be sure to also purchase these supplemental resources. McGraw
Hill texts and access to supplemental resources may be purchased at http://shop.mcgrawhill.com/mhshop/.
Add/Drop Policy
Any student who has not attended class and accessed the class website during the first week may be dropped from
the course by the Instructor.
February 3rd is the last day that you can drop the course via WebPortal.
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Use of Technology
Computer work is required throughout this course. Unfortunately technology can sometimes behave
unexpectedly. Therefore do not assume that everything will run smoothly every time and be sure to start
assignments early to allow enough time to work through any glitches. The worse that can happen is that you get
your assignment done and turned in before the deadline. Problem solving is a highly desirable skill in the
business world, so I expect you to do your own problem solving and work your way through any technical issues
so that you can successfully complete your assignments.
Should you have any issues with your own computer or if you just prefer to work on computers at school,
computers are available at the library through Student Computing on a first come basis. When you do work on a
library computer, be sure to save your work on your USB “flash” drive. Delete any work files on the lab computer
and empty the “trash can” before you leave the workstation.
How this Class is Organized
All course materials will be accessible via BlackBoard. The general flow for each chapter will typically be as
follows: Publisher’s Lecture, Quiz, In Class Lecture, Reading, Practice (homework), and In Class Problem Solving.
You will be expected to watch the Publisher’s Lecture before coming to class for the accompanying In Class
Lecture, as a Quiz will be given at the beginning of class. The In Class Lecture will not be a repeat of the
Publisher’s Lecture; it will contain supplemental material and discussions. Content from both lectures may be
included on the exams. This will be explained in further detail at the first lecture.
Note: The flow listed above does not apply to Chapter 1.
Homework
Homework assignments are linked in BlackBoard to the publisher’s homework tool called Connect. The first time
you use Connect, you will be asked to sign in. Otherwise, the link is totally automatic. In order to record your
grade in BlackBoard, you will need to access these assignments through BlackBoard, (do NOT go to Connect
directly to do your homework). You will receive credit for completing the assignments in Connect; that is
correctly completing the homework online. You are allowed multiple attempts to complete the homework and
your highest score is the one that is recorded. This is your opportunity to practice the concepts.
Note: Homework assignments will be due at 9:30 AM of the day stated. Late submissions will not be accepted.
If you feel you need additional reinforcement of concepts or just more practice on problems, the McGraw-Hill
LearnSmart adaptive release activities are available to you for optional activities. These assignments will not be
reported to the BlackBoard grade book.
Problem Sets
Problem sets will be given and completed in class. These problem sets will be more challenging than the
homework assignments, and will be completed in groups of 2 or 3 students. One assignment will be turned in
per group, with all of the students’ names written on the assignment. All students in a group will receive the
same grade for that assignment.
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Exams and Quizzes
There will be in class multiple-choice concept quizzes at the start of each chapter (besides Chapter 1). These
quizzes are low-point quizzes intended to test your initial grasp of the chapter material based on watching the
Publisher’s Lecture.
Three non-cumulative midterm exams will be given in class across the span of the semester. These midterms will
only test the chapters covered after the previous midterm, with the exception of the first midterm. The format
of the midterms will most likely be a combination of multiple choice and short answer problems. You will be
permitted to bring a handwritten page of notes, one side of an 8.5 x 11 inch sheet of paper more specifically.
Photocopies of handwritten notes are not acceptable. These notes must be turned in with your exam.
A cumulative final exam will be given in class at the end of the semester during finals week. The final will most
likely be all multiple-choice questions and they will cover content from the entire semester. You will be
permitted to bring 2 handwritten pages of notes, both sides of an 8.5 x 11 inch sheet of paper more specifically.
Photocopies of handwritten notes are not acceptable. These notes must be turned in with your exam. The date,
time, and campus location of the exam will follow the typical San Diego State University finals schedule.
Grading Policies
Course grades will be determined by your percentage of the total points earned based on a standard grading
scale. Because activities may be added, changed, or omitted during the semester, the following point
assignments are approximate.
To allow for unforeseen circumstances (i.e. family emergencies, being sick, etc.), I will drop your lowest
homework, quiz, and problem set grade.
Quizzes
Homework
Problem Sets
Midterms (3 x 150)
Final
Total
Points
50
100
150
450
250
1000
Academic Integrity
Students are expected to behave ethically in all aspects of this course. When in doubt, ask your instructor.
Cheating of any kind is an unacceptable behavior and will not be tolerated. Some of the more common types of
academic dishonesty relate to the following:
 Plagiarism - Do not use published and/or unpublished material without acknowledging the source.
 Cheating on assignments or projects – Do not collaborate with other students unless it is specifically
stated by the instructor that working with others is allowed (e.g., a team project).
 Cheating on exams – Do not acquire from, or give information to, other students about exams. Do not
use materials or resources during exams that are not expressly permitted by the instructor.
 For additional information on plagiarism and cheating, refer to http://www.sa.sdsu.edu/srr/cheatingplagiarism.html.
With the exception of specifically designated group work, the assignments, and of course, the exams each need
to represent your own independent, individual effort.
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Any observed or reported instance of academic dishonesty, as defined in the San Diego State University Student
Handbook, will be prosecuted to the fullest extent possible. During any stage of the semester, if you deviate
from the standards of academic integrity you will at minimum receive a zero on the assignment and may receive
a grade of F for the course. In addition, the instructor may report the event to the Department and the
University. The University may decide to apply additional penalties.
Please refer to San Diego State University Academic Integrity Policy for Student Discipline - Rights and
Responsibilities at http://www.sa.sdsu.edu/srr/conduct1.html.
Students with Disabilities
If you are a student with a disability and believe you will need accommodations for this class, it is your
responsibility to contact Student Disability Services at (619) 594-6473. To avoid any delay in the receipt of your
accommodations, you should contact Student Disability Services as soon as possible. Please note that
accommodations are not retroactive, and that accommodations based upon disability cannot be provided until
you have presented your instructor with an accommodation letter from Student Disability Services. Your
cooperation is appreciated.
How to Succeed in this Course
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Make sure you understand how this course is set up. Read the syllabus. Know the website.
Find a study “buddy” or form a team with which to study.
Set aside time every week to watch lectures, read, and complete the homework. Manage your time
efficiently.
Put in good effort to learn from the homework and be active when completing the group problem
sets; do not wait until exam time to try to learn all the material.
Don’t be afraid to ask questions. Attend office hours or email me with any questions.
If you find yourself falling behind or getting lost, don’t wait. Come see me at office hours or set up a
time to meet with me so that we can go over any trouble areas. I want to see you succeed, so I will
do what I can to help you.
Proposed Course Schedule
Activity due dates are provided below, as well as in BlackBoard. This course consists of many assignments (in
class and at home), quizzes, and exams; it is highly recommended that you remain on top of the schedule and
plan accordingly. Consider the schedule approximate, as I may need to modify the time spent on topics based on
the class’ overall understanding of the material.
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Table 1: The course schedule, including topics and class activities and homework due listed by week, is presented in the following table
ACCTG 202 Schedule
Week
1
Date (Monday)
Jan 19
Tuesday
2
Jan 26
Chapter 2 Quiz + Lecture
3
Feb 2
Chapter 3 Quiz + Lecture
4
Feb 9
Chapter 4 Quiz + Lecture
5
Feb 16
Midterm Review
6
Feb 23
Chapter 5 Quiz + Lecture
7
Mar 2
Chapter 6 Quiz + Lecture
8
Mar 9
Chapter 7 Quiz + Lecture
9
Mar 16
Midterm Review
10
Mar 23
Chapter 8 Quiz + Lecture
11
Mar 30
Spring Break – No Class
12
Apr 6
Chapter 9 Quiz + Lecture
13
Apr 13
Chapter 10 Quiz + Lecture
14
Apr 20
Midterm Review
15
Apr 27
Chapter 11 Quiz + Lecture
16
May 4
Chapter 12 Quiz + Lecture
17
May 11
Final (Chapters 2-12)
May 12th 11AM – 1PM
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Thursday
Class Intro
Chapter 1 Lecture
Chapter 2 Homework Due
Chapter 2 Problem Set (In Class)
Chapter 3 Homework Due
Chapter 3 Problem Set (In Class)
Chapter 4 Homework Due
Chapter 4 Problem Set (In Class)
Midterm 1 (Chapters 2, 3, 4)
Chapter 5 Homework Due
Chapter 5 Problem Set (In Class)
Chapter 6 Homework Due
Chapter 6 Problem Set (In Class)
Chapter 7 Homework Due
Chapter 7 Problem Set (In Class)
Midterm 2 (Chapters 5, 6, 7)
Chapter 8 Homework Due
Chapter 8 Problem Set (In Class)
Spring Break – No Class
Chapter 9 Homework Due
Chapter 9 Problem Set (In Class)
Chapter 10 Homework Due
Chapter 10 Problem Set (In Class)
Midterm 3 (Chapters 8, 9, 10)
Chapter 11 Homework Due
Chapter 11 Problem Set (In Class)
Chapter 12 Homework Due
Final Review
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