Charles W. Lamden School of Accountancy
Syllabus for ACCTG 202
“Managerial Accounting Fundamentals”
Fall 2015
3 Units
MWF 11:00a-11:50a
GMCS 324
Instructor Contact Information
In Person Office Hours
David Mendoza
mendoza.david47+202@gmail.com
Office: SSE 2418
Mondays 12:15p – 1:15p
Also by appointment
Prerequisites
Successful completion of ACCTG 201 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
ACCTG 202 contributes to these goals through its student learning outcomes listed below:
ACCTG202– Fall 2015
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Course Learning Goals and Outcomes
Detailed learning goals are described in each chapter of the text.
At the end of this course, students should be able to:
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, and compare and
contrast financial and managerial accounting.
Define and illustrate various cost terms and concepts and evaluate their relevancy for different
decision-making purposes.
Distinguish between product and period costs, prepare a schedule of Cost of Goods
Manufactured, schedule of Cost of Goods Sold, and Income Statement.
Prepare traditional and contribution-margin income statements, define related terms, and conduct
cost-volume-profit analysis.
Describe the traditional types of product costing systems (including job-order and process).
Discuss the impact of technology on the manufacturing environment and its implications for
product costs and development of activity based costing and management.
Explain the purposes of budgeting and the master budget, prepare component schedules, and
relate the budget to planning and control.
Explain the development and use of standard costs, prepare and interpret variance analysis
reports, and relate them to responsibility accounting and control.
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.
Compare and contrast absorption costing and variable costing, prepare income statements using
both methods.
Define relevant cost and benefits, giving proper treatment to sunk costs, opportunity costs, and
unit costs; prepare analysis of special decisions.
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 and 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.mcgraw-hill.com/mhshop/.
These course materials are available at the SDSU Bookstore (it matches lower prices from Amazon and
others in most cases). The Bookstore is a not-for-profit campus partner and its proceeds support SDSU
initiatives.
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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. Add codes will be given out at the instructor’s discretion. You
must attend all classes in order to be considered for an add code.
September 4th is the last day that you can drop the course via WebPortal.
Use of Technology
Computer work is required throughout this course. Unfortunately technology can sometimes behave
unexpectedly. Be sure to start assignments early to allow enough time to work through any glitches. I
encourage you to use an online storage service like Dropbox or OneDrive in order to have access to your
files in the event of a computer failure. 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 or online storage
service. 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 Online Lecture, Online Quiz, In-Class Lecture, Reading, Homework, and InClass Problem Solving.
You will be expected to watch the Publisher’s Lecture before coming to class for the accompanying InClass Lecture, as a Quiz will be due before 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 10:30am of the day stated. Late submissions will not be
accepted.
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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 3 or 4 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.
Tests and Quizzes
There will be online 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. These quizzes are due at 10:30am on the first day of a new chapter.
Late submissions will not be accepted.
Three non-cumulative tests will be given in class across the span of the semester. These tests will only
cover the chapters after the previous test, with the exception of the first test. The format of the tests will
most likely be a combination of multiple choice and short answer problems. You will be permitted to
bring a handwritten note card; both sides of a 4 x 6 inch sheet of paper more specifically. Photocopies of
handwritten notes are not acceptable. These notes must be turned in with your test. Tests will be
challenging and are used to differentiate the ability of the students in the class. May the odds be ever in
your favor.
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.
The final will more heavily emphasize chapters 11 and 12, as you will not have previously been tested
on those chapters. You will be permitted to bring a handwritten sheet of notes, both sides of an 8.5 x 5.5
inch sheet of paper more specifically. Photocopies of handwritten notes are not acceptable. These notes
must be turned in with your exam. The exam will take place on December 14th from 10:30a to 12:30p.
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.
There will be 11 quizzes, 11 homework assignments, and 11 problem sets; one per chapter, excluding
Chapter 1. To allow for unforeseen circumstances (i.e. family emergencies, being sick, etc.), I will drop
your lowest homework, quiz, and problem set grade.
Quizzes (10 x 5pts)
Homework (10 x 10pts)
Problem Sets (10 x 15pts)
Tests (3 x 150pts)
Final
Total
ACCTG202– Fall 2015
Points
50
100
150
450
250
1000
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Academic Integrity
The University adheres to a strict policy regarding cheating and plagiarism. These activities will not be
tolerated in this class. Become familiar with the policy (http://www.sa.sdsu.edu/srr/conduct1.html). Any
cheating or plagiarism will result in you being punished to the fullest extent required. 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.
Examples of Plagiarism include but are not limited to:
 Using sources verbatim or paraphrasing without giving proper attribution (this can include
phrases, sentences, paragraphs and/or pages of work)
 Copying and pasting work from an online or offline source directly and calling it your own
 Using information you find from an online or offline source without giving the author credit
 Replacing words or phrases from another source and inserting your own words or phrases
 Submitting a piece of work you did for one class to another class
 Claiming the work of another student on any assignment, quiz, or exam that has not been
expressly categorized as “group work.”
If you have questions on what constitutes plagiarism, please consult this policy and this helpful guide
from the Library.
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. For more information go to:
http://go.sdsu.edu/student_affairs/sds/Default.aspx
How to Succeed in this Course
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 participate 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.
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