San Diego State University
School of Accountancy
ACCTG 421
Managerial Accounting Module
Spring, 2013
Instructor:
Office:
Office Hours:
E-mail:
Phone:
Professor Chan
SS 3116
T 11:00 am – 12:00 pm, and by appointment
sdsu.421@gmail.com
(619) 594-4304
Course Overview
This course re-examines management and cost accounting tools and techniques that allow
accountants to provide information to managers for planning and controlling decisions. We will
focus primarily on four tool groups: 1) Planning and budgeting, 2) Decision support, 3) Product
costing analysis, and 4) Performance evaluation. We will emphasize on applying traditional costing
theories and procedures as well as introducing current trends and newer practices such as Resources
Consumption Accounting (RCA), Time-Driven Activity-based Costing (T-D ABC), and Balanced
Scorecard (BSC). We will introduce SAP R/3 Enterprise Resource Planning (ERP) system as a tool
to provide real application of BSC covered in the course. In order to help students develop skills
required for success in accounting careers in corporate America, students are encouraged to work in
teams and participate in in-class activities. Through the in-class activities and homework
assignments students will have opportunities to develop their skills in presenting, listening and
using accounting information to negotiate and influence others.
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 421 contributes to these goals through its following student learning outcomes:
1. Explain and discuss the principles and foundations behind general cost management for
budgets, pricing, and decision making.
2. Critically apply a global perspective in cost management decisions.
3. Properly assess information needs to make decision supporting calculations in relevant
topic areas.
4. Explain modern cost accountants’ role in organizations and how they integrate to affect
strategic decision making. This includes displaying an understanding of how cost
accountants integrate with engineering, marketing, operations, and strategic centers.
5. Explain how performance measures are applied to an organization and its subunits (divisions,
departments, managers) and their behavioral implications on goal congruence.
Prerequisites:
Information and Decision Systems 390W; Finance 323; minimum grade of C in Accountancy 322.
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Text & Supplies
Required:
Managerial Accounting by Hilton, 9th edition (the author’s website www.mhhe.com/hilton9e
provides useful information for study and review.)
Cost/Managerial Accounting Exam Questions and Explanations by Gleim, 10th Ed.
Scantron sheets (Form 882-E); “Blue Books”
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 421. 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 421.”
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.
Grade Determination
Your grade of the module is based on your performance on in-class assignments,
exams, quizzes and group presentation. Points allocated to each component are as
follows:
No.
Items
Points
1
9 Quizzes (drop the lowest)
80
2
SAP assignment
20
3
Case
50
4
Connect Homework
50
5
11 In-Class assignments (drop 1)
50
6
2 Exams
250
Total
500
Your final course grade will be a combined grade based on your performance in both managerial
accounting (MA) and auditing (AU). Generally, depending on the performance of the class for the
2
semester, your final combined weighted average raw score will be converted to a standardized scale
of 0-100% using a consistent mean and standard deviation as determined appropriate and necessary
for the semester. The mean and the standard deviation are expected to approximate 78% and 10%
respectively. YOU MUST PASS BOTH SECTIONS TO RECEIVE A PASSING GRADE FOR
THE COURSE, I.E., IF YOU RECEIVE AN F FOR AN INDIVIDUAL SECTION YOU WILL
RECEIVE AN F FOR THE OVERALL COURSE.
Homework Assignment
Section 1 (1pm) – http://connect.mcgraw-hill.com/class/h_chan_spring_2013_1_pm
Section 2 (4pm) – http://connect.mcgraw-hill.com/class/h_chan_spring_2013_4_pm
Examinations
The examinations will include objective questions based on the assigned readings, class
discussions/presentations. All exams are closed-book, closed-notes. No make-up examinations
will be given. In the event of serious illness or accident, you should inform the instructor as soon as
possible and provide official evidence. Please bring a scantron (Form # 882-E) with you to every
class meeting.
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.
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.
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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.421@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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ACCTG 421
TOPICS AND ASSIGNMENTS
Topic(s)
Reading
In-class
1/17
Basic Cost Management Concepts
Ch. 1 & 2
1/24
Product Costing and Cost Accumulation in a
Batch Production Environment
Quiz 1 (Ch. 1 & 2)
Ch. 3
IA1: 3-61
1/31
Process Costing and Hybrid Product-Costing
Systems
Quiz 2 (Ch. 3)
Ch. 4
IA2: 4-38
2/7
Standard Costing, Operational Performance
Measures, and the Balanced Scorecard
Quiz 3 (Ch. 4)
Ch. 10
IA3: 10-62
2/14
Flexible Budgeting and the Management of
Overhead and Support Activity Costs
Ch. 11
IA4: 11-55
Case instructions
2/21
Flexible Budgeting and the Management of
Overhead and Support Activity Costs
Quiz 4 (Ch. 10)
Ch. 11
IA5: 11-50
2/28
Absorption, Variable, and Throughput Costing
Quiz 5 (Ch. 11)
Ch. 8
IA6: 8-31
3/7
Optional Review
3/8
Exam 1 covering chapters 1, 2, 3, 4, 10, 11, 8
3/14
Activity-Based Costing (ABC)
GPK & RCA & TD-ABC
Ch. 5
IA7: 5-69
3/21
Activity Analysis, Cost Behavior, and Cost
Estimation
Cost-Volume-Profit Analysis
Quiz 6 (Ch. 5)
Ch. 6
IA8: 6: 47
Case 1 Write-up due
3/28
Decision Making: Relevant Cost and Benefits
Quiz 7 (Ch. 6 & 7)
Introduction to SAP Strategic Enterprise
Management Tools
Ch. 14
IA9: 14-62
SAP SEM-BSC
assignment
4/4
Spring Recess
4/11
Target Costing and Cost Analysis for Pricing
Decisions
Quiz 8 (Ch. 14)
Ch. 15
IA10: 15-43
4/18
Profit Planning, Activity-Based Budgeting, and
e-Budgeting
Quiz 9 (Ch. 15)
Ch. 9
IA11: 9-36
4/25
Optional Review
Ch. 7
Peer Evaluation due
5
4/26
Exam 2
(Ch. 5, 6, 7, 9, 14, 15)
5/11
Case 1 Presentation (Video)
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