San Diego State University
School of Accountancy
ACCTG 202
Managerial Accounting Fundamentals
Spring, 2013
Instructor:
Office:
Dr. Hung (Leon) Chan
SS 3116
Office Hours: MW 2:00pm – 3:00pm and by appointment
E-mail:
Phone: sdsu.202f@gmail.com
(619) 594-4304
Course Overview
This course is intended to introduce you to accounting techniques used by managers when they make planning and controlling decisions. We will focus on presentation and analysis of data for internal decision makers (i.e. managers).
Accordingly, the objective of this course is to familiarize you with requisite technical skills for problem solving. As managers, you will need to be able to identify the relevant information, the appropriate method for analyzing that information, and the manner in which to communicate your observations and recommendations to the others in the organization.
Learning Outcomes
Upon successful completion of this course, students will be able to:
 identify and illustrate the primary activities and informational needs of managers and explain the role of the managerial accountant as a member of the management team; compare and contrast financial and managerial accounting.
Specify the task of planning and control for the managerial accountant.
Specify the difference between internal and external users of information.
 define and illustrate various cost terms and concepts and evaluate their relevancy for different decision-making purposes.
 distinguish between product and period cost; prepare a schedule of Cost of Goods
Manufactured, schedule of Cost of Goods Sold, and Income Statement.
 describe the traditional types of product costing systems (including job-order and process).
Illustrate the flow of costs in each.
Prepare related accounting records and reports.
 discuss the impact of technology on the manufacturing environment and its implications for product costs and development of activity based costing and management; prepare activitybased cost reports.
 prepare traditional and contribution-margin income statements; define related terms; conduct cost-volume-profit analysis.
Compute break-even point.
Compute target profit.
Explain degree of operating leverage and safety margin.
 compare and contrast absorption costing and variable costing, prepare income statements using both methods.
 explain the purposes of budgeting and the master budget, prepare component schedules, and relate the budget to planning and control.
Prepare sales and production budget
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Prepare raw material and labor budget
Prepare cash budget.
 explain the development and use of standard costs, prepare and interpret variance analysis reports and relate them to responsibility accounting and control.
Prepare material price and quantity variance.
Prepare labor rate and efficiency variance.
 define relevant cost and benefits, giving proper treatment to sunk cost, opportunity costs, and unit costs; prepare analysis of special decisions.
Decide to accept or reject a special order.
Decide to outsource a product or service.
Decide to add or drop a service or product; and sell or process further a product.
 compute an investment center's return on investment (ROI), residual income (RI) and economic value added (EVA).
 explain the nature of capital expenditure decisions and apply and evaluate various methods used in making these decisions.
Using the method of net present value.
Using the method of internal rate of return.
Text
Managerial Accounting by Hilton, 9th edition.
The website for the managerial accounting text is: http://highered.mcgraw-hill.com/sites/0078110912/student_view0/
The author’s website provides useful information for study and review (for example, multiple choice questions, etc.)
Supplies
Scantron sheets (Form 882-E)
Academic Integrity
The SDSU Standards for Student Conduct ( http://www.sa.sdsu.edu/srr/conduct1.html
) states that unacceptable student behavior includes “cheating, plagiarism, or other forms of academic dishonesty that are intended to gain unfair academic advantage.” Any student suspected of academic dishonesty will be reported to the SDSU Center for Student Rights and Responsibilities; if found responsible for academic dishonesty, the student will receive an F in ACCTG 202 . In addition to University sanctions against academic dishonesty and unethical conduct, the College of
Business Administration may remove you from a business major for such activities.
It is the responsibility of the student to sign the following Honor Code pledge and turn it in to the instructor on the third day of class. The student must write in full and sign the statement
, “I have neither nor will I give or receive unauthorized aid on all assignments, quizzes and examinations of ACCTG 202.”
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Grade Determination
Your grade is based on your performance on the homework assignments, in-class assignments, quizzes and exams. Points allocated to each component are as follows:
No. Items Points
1 12 Quizzes (drop 2) 100
2
3
4
12 Homework Assignments (drop 2)
In-class Assignments & Peer
Review
3 Exams
Total
100
100
300
600
Homework Assignment
Connect - http://connect.mcgraw-hill.com/class/h_chan_spring_2013_1
Professionalism
Students are expected to treat this course in an appropriate business manner which consists of two parts:
Being Prepared

Students are expected to come to class prepared

Students are not only expected come to class but also be prepared to fully engage - ask/answer questions
Acting Professionally

Observe class room policies

Observe e-mail policies

As far as grading of exams, use appropriate appeals process

Ask question if you are not sure, do not assume
Acting professionally includes making appropriate comments, not reading a newspaper, not text messaging, not using a laptop without permission, not having side conversations, and treating everyone with respect.
Attendance
Class attendance is required, which includes being on time and not leaving early . Class attendance is important because it provides you an opportunity to help develop the intellectual content of the discussions by contributing to them yourself and by expanding on your classmates’ contributions. Missing class and/or arriving late or leaving early will result in zero points for the days' activities (including quiz) unless you have received permission to leave.
You are responsible for all material covered and announcements made during classes missed.
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Syllabus
This course syllabus is an important document to you. It is your responsibility to obtain a copy of course syllabus and to understand all the information in it. The instructor reserves the right to make changes on the syllabus as the session proceeds.
Graded Exams and Assignments Review Policy
Graded exams and assignments are available for review within 3 days after scores are posted on the
Blackboard. If you have question/dispute over the grade/score you received, you are required to raise the question or resolve the dispute with me in writing within 3 days after grades/scores are posted on the Blackboard. You can collect your marked assignments but not your graded exams from my office. Unclaimed work will be disposed of on the last day of the semester.
E-mail Policy
If you need to contact me through e-mail, please follow the following guidelines.
1) You should send e-mails to: sdsu.202s@gmail.com
. I will only reply e-mails sent to this address.
2) I will not reply e-mail without your full name, section and subject information.
3) Do not e-mail me with questions unless you have first verified that the information is not in the syllabus, on blackboard (if appropriate), and you have checked with your study group.
4) The expected turnaround time for e-mails sent between 9 am to 8 pm, M – F is within 24 hours.
5) I know the e-mail process seems a bit onerous. It is not meant to discourage you from emailing. It is meant to replicate the type of process you should use in the real business world. The impression you make on your supervisor/boss will have long lasting repercussions for you in terms of pay and promotions. The quickest way to give a poor impression is by asking questions whose answers are readily available to you or by not showing a thorough effort that you have made attempts to answer your own question first.
Student with Disabilities
Any student with a documented disability needing academic adjustments or accommodations is requested to speak with me by appointment as soon as possible. All discussions will remain confidential.
Assignments and Activities
The following schedule shows planned topics, readings, assignments and due dates. The pace of this course is fast and students are strongly advised to keep up with the assignments. You are encouraged to discuss the assignments with other students. Preview the chapters before the class for which they are assigned. Please note that the following course schedule is “subject to change with fair notice.”
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4/10
4/15
4/17
4/22
4/24
4/29
5/1
5/8
5/10
1/21
1/23
1/28
1/30
2/4
2/6
2/11
2/13
2/18
2/20
2/25
2/27
3/4
3/6
3/11
3/13
3/18
3/20
3/25
3/27
4/1
4/3
4/8
ACCTG 202
TOPICS AND ASSIGNMENTS
Topic(s) Reading
MLK, Jr. Day (Campus Closed)
Introduction Ch. 1
Basic Cost Management Concepts
Quiz 1 (Ch. 1)
Product Costing and Cost Accumulation in a
Batch Production Environment
Quiz 2 (Ch. 2)
Process Costing and Hybrid Product-Costing
Systems
Quiz 3 (Ch. 3)
Activity-Based Costing and Management
Quiz 4 (Ch. 4)
Review
Quiz 5 (Ch. 5)
Exam 1 (Ch. 1, 2, 3, 4 , 5)
Cost-Volume-Profit Analysis
Absorption, Variable, and Throughput Costing
Quiz 6 (Ch. 7)
Profit Planning, Activity-Based Budgeting, and e-Budgeting
Quiz 7 (Ch. 8)
Standard Costing, Operational Performance
Measures, and the Balanced
Scorecard
Quiz 8 (Ch. 9)
Ch. 2
Ch. 2
Ch. 3
Ch. 3
Ch. 4
Ch. 4
Ch. 5
Ch. 5
Ch. 7
Ch. 7
Ch. 8
Ch. 8
Ch. 9
Ch. 9
Ch. 10
Spring Recess
Spring Recess
Flexible Budgeting and the Management of
Overhead and Support Activity Costs
Quiz 9 (Ch. 10)
Review
Quiz 10 (Ch. 11)
Ch. 10
Ch. 11
Ch. 11
Exam 2 (Ch. 7, 8, 9, 10, 11)
Investment Centers and Transfer Pricing Ch. 13
Ch. 13
Decision Making: Relevant Cost and Benefits Ch. 14
Quiz 11 (Ch. 13)
Capital Expenditure Decisions: An Introduction Ch. 14 & 16
Review
Quiz 12 (Ch. 14)
Final Exam 1530 - 1730
IA 2
IA 7
IA 8
IA 3
IA 4
IA 5
IA 6
IA 9
IA 10
HW(See Connect)
IA 1
5