San Diego State University
School of Accountancy
ACCTG 202 – Section 02 (MW 17:30-18:45)
Managerial Accounting Fundamentals
Spring 2014
Instructor:
Office:
Office Hours:
E-mail:
Isaac Peck
SS 2415
Wednesday 7:00 – 8:00 p.m. || You may also make an appointment
isaacfpeck@gmail.com
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 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.
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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
- 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 Garrison, Noreen and Brewer, (14th ed.)
McGraw-Hill Connect Accounting
The authors’ website provides useful information for study and review (for example-outlines,
multiple choice questions, etc.)
Supplies Needed - Scantron sheets (Form 815-E & 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.
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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
12 Homework Assignments (drop 2)
100
3
In-class Assignments & Peer
Review
100
4
3 Exams
300
Total
600
Homework Assignment
Connect - http://connect.mcgraw-hill.com/class/peck_spring2014
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. Unclaimed work will be disposed of on the last day of the semester.
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.” This syllabus is just a general roadmap and is not set in stone. I reserve the right to
make changes to all elements detailed herein.
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ACCTG 202
TOPICS AND ASSIGNMENTS
Topic(s)
Reading
1/22
1/27
1/29
2/3
2/5
2/10
2/12
2/17
2/19
2/24
2/26
3/3
3/5
3/10
3/12
3/17
3/19
3/24
3/26
3/31
4/2
4/7
4/9
4/14
4/16
4/21
4/23
4/28
4/30
5/5
5/7
5/9
Introduction
Basic Cost Management Concepts
Quiz 1 (Ch. 1)
HW(See Connect)
Ch. 1
Ch. 2
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)
Cost-Volume-Profit Relationships
Quiz 4 (Ch. 4)
Cost-Volume-Profit Relationships
Quiz 5 (Ch. 5)
Exam #1 Review
Exam 1 (Ch. 1, 2, 3, 4 , 5)
Activity Based Costing
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)
SPRING BREAK
SPRING BREAK
Quiz 9 (Ch. 10)
Exam 2 Review
Exam 2 (Ch. 7, 8, 9, 10)
Flexible Budgeting and the Management of
Overhead and Support Activity Costs
Ch. 2
Ch. 3
Group Work 1
Ch. 3
Ch. 4
Group Work 2
Ch. 4
Ch. 5
Group Work 3
Ch. 5
Review
Group Work 4
Ch. 7
Ch. 7
Ch. 8
Group Work 5
Ch. 8
Ch. 9
Group Work 6
Ch. 9
Ch. 10
Group Work 7
Ch. 10
Group Work 8
Exam 2 Review
Exam 2 Review
Ch. 11
Investment Centers and Transfer Pricing
Quiz 10 (Ch. 11)
Decision Making: Relevant Cost and Benefits
Quiz 11 (Ch. 13)
Ch. 11
Ch. 13
Group Work 9
Ch. 13
Ch. 14
Group Work 10
Ch. 14
Review
Quiz 12 (Ch. 14)
Final Exam Review
Final Exam Review
Friday – May 9th 5:30 p.m. – 7:30 p.m.
Final Exam (Ch. 11, 13, 14)
Review
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