San Diego State University
School of Accountancy
ACCTG 202 – Section 3 (TTH 14:00-15:15)
Managerial Accounting Fundamentals
Spring 2014
Instructor:
Office:
Office Hours:
E-mail:
Xia Meng
SS 2415
Friday 10 a.m. – 12 p.m. and by appointment
xiamengapply@hotmail.com
REQUIRED COURSE MATERIALS
 Managerial Accounting (14th ed.) by Garrison, Noreen and Brewer
 McGraw-Hill Connect Accounting
 ParScore sheet
BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION GOALS
BSBA students will graduate being effective communicators, critical thinkers, able to analyze
ethical problems, global in their perspective, and knowledgeable about the essentials of
business. This class contributes to those goals through its student learning outcomes.
COURSE OBJECTIVES
This course is intended to introduce you to accounting techniques used by managers when they
make planning and controlling decisions. While the major emphasis in financial accounting is
on the accumulation and presentation of accounting data to parties who are external to the
organization, the emphasis in managerial accounting is on the presentation and analysis of data
for internal decision makers (i.e., managers). Accordingly, the objective of this course is to
familiarize you with the 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 others in the organization.
STUDENT LEARNING OUTCOMES
 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.
 Define and illustrate various cost terms and concepts and evaluate their relevancy for
different decision-making purposes.
 Distinguish between product and period costs; prepare and evaluate 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;
explain cost-volume-profit analysis, degree of operating leverage and safety margin and
employ each as an analytical tool.
 Describe the traditional types of product costing systems (including job-order and process),
illustrate the flow of costs in each, and prepare related accounting records and reports.
 Discuss the impact of technology on the manufacturing environment and its implications
for product costs and the development of activity-based costing and management; prepare
activity-based cost reports.
 Explain the purposes of budgeting; prepare a master budget and its 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.
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Compare and contrast absorption costing and variable costing, prepare income statements
using both methods, and reconcile the resulting net incomes.
Define relevant costs and benefits, giving proper treatment to sunk costs, opportunity
costs, and unit costs; prepare analyses of special decisions - accept or reject a special order,
outsource a product or service, add or drop a service or product, and sell or process a
product further.
Explain the nature of capital expenditure decisions and apply and evaluate net present
value and internal rate of return methods used in making these decisions.
EXAM
 Three closed book exams
 No make-up exam is given.
 ParScore Scantron & Calculator
GROUP QUIZ
 In class group quiz
 You will be assigned to a group on the day of the first group quiz.
 Open book and notes
CONNECT HOMEWORK
 You can work either through Blackboard or Connect Itself.
 You will be allowed to submit each assignment three times and the highest score will be
posted to the Blackboard.
 No late assignment is accepted.
GRADING
Exam 1
Exam 2
Exam 3
Group Quiz
Connect Homework
Total
25%
25%
25%
15%
10%
100%
Tentative lower limits for full letter grades are as follows: A/90; B/80; C/60; D/50
A plus and minus letter grade system may be applied to full letter grades.
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.
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.” Unprofessional conduct
adversely impacts your fellow students, the accounting faculty, the Charles W. Lamden School
of Accountancy, SDSU, and the accounting profession. The Charles W. Lamden School of
Accountancy takes academic honesty very seriously and vigorously enforces university policy
related to any such infractions. As such, any student suspected of academic dishonesty will be
reported to the SDSU Center for Student Rights and Responsibilities.
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Spring 14 ACCTG 202 Class Schedule
Date
Topics
Homework
1/23
Introduction
Reading Ch 2
1/28
Ch 2 Managerial Accounting & Cost Concepts
Connect Ch 2 ( Due at 14:00 on Jan 30)
1/30
Ch 2 Group Quiz
Reading Ch 3
2/4
Ch 3 Job Order Costing
Connect Ch 3 ( Due at 14:00 on Feb 6)
2/6
Ch 3 Group Quiz
Reading Ch 4
2/11
Ch 4 Process Costing
Connect Ch 4 ( Due at 14:00 on Feb 13)
2/13
Ch 4 Group Quiz
Reading Ch 7
2/18
Ch 7 Activity-Based Costing
Connect Ch 7 ( Due at 14:00 on Feb 20)
2/20
Ch 7 Group Quiz
2/25
Exam 1 Review
2/27 Exam 1 ( Ch 2-4, Ch 7)
Reading Ch 5
3/4
Ch 5 Cost-Volume-Profit
Connect Ch 5 ( Due at 14:00 on Mar 6)
3/6
Ch 5 Group Quiz
Reading Ch 6
3/11
Ch 6 Variable Costing & Segment Reporting
Connect Ch 6 ( Due at 14:00 on Mar 13)
3/13
Ch 6 Group Quiz
Reading Ch 8
3/18
Ch 8 Profit Planning
Connect Ch 8 ( Due at 14:00 on Mar 20)
3/20
Ch 8 Group Quiz
Reading Ch 9
3/25
Ch 9 Flexible Budgets & Performance Analysis
Connect Ch 9 ( Due at 14:00 on Mar 27)
3/27
Ch 9 Group Quiz
4/8
Exam 2 Review
4/10 Exam 2 ( Ch 5-6, Ch 8-9)
Reading Ch 10
4/15
Ch 10 Standard Costs & Variances
Connect Ch 10 ( Due at 14:00 on Apr 17)
4/17
Ch 10 Group Quiz
Reading Ch 12
4/22
Ch 12 Differential Analysis
Connect Ch 12 ( Due at 14:00 on Apr 24)
4/24
Ch 12 Group Quiz
Reading Ch 13
4/29
Ch 13 Capital Budgeting Decisions
Connect Ch 13 ( Due at 14:00 on May 1)
5/1
Ch 13 Group Quiz
5/6
Exam 3 Review
5/8
No class
5/13 Exam 3 ( Ch 10, Ch 12-13)
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