San Diego State University
School of Accountancy
ACCTG 202
Managerial Accounting Fundamentals
Summer, 2013
Instructor:
Office:
Office Hours:
E-mail:
Phone:
Dr. Hung (Leon) Chan
SS 3116
MW 11:00am – 12:00pm and by appointment
sdsu.202s@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
BSBA students will graduate being:
• Effective communicators
• Critical thinkers
• Able to analyze ethical problems
• Global in their perspective
• Knowledgeable about the essentials of business
Acct 202 contributes to these goals through the following 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.
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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, 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.
Required Course Materials
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.
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 quizzes and examinations of ACCTG
202.”
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.
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Grade Determination
Your grade is based on your RELATIVE performance on in-class assignments, exams,
and quizzes. Points allocated to each component are as follows:
No.
Items
Points
1
8 Quizzes (drop the lowest)
70
2
Homework (drop the lowest)
50
3
In-class group assignments (drop the
lowest 2)
80
4
3 Exams
300
Total
500
Homework Assignment
Connect - http://connect.mcgraw-hill.com/class/h_chan_summer_2013
Please note that the Connect HW assignment will not be automatically submitted “as is” on due
date.
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
quiz and exam.
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
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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.
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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ACCTG 202
TOPICS AND ASSIGNMENTS
Topic(s)
7/8
7/9
7/10
7/11
7/15
7/16
7/17
7/18
7/22
7/23
7/24
7/25
7/29
7/30
7/31
8/1
8/5
8/6
8/7
8/8
8/12
8/13
8/14
8/15
Ch 1 Introduction
Ch 2 Managerial Accounting & Cost Concepts
Ch 2 Managerial Accounting & Cost Concepts
Ch 3 Job Order Costing
Ch 3 Job Order Costing
Ch 4 Process Costing
Ch 4 Process Costing
Ch 7 Activity-Based Costing
Ch 7 Activity-Based Costing
Exam 1 – Ch 1- 4, 7
Ch 5 CVP
Ch 5 CVP
Ch 6 Variable Costing & Segment Reporting
Ch 6 Variable Costing & Segment Reporting
Ch 8 Profit Planning
Ch 8 Profit Planning
Ch 9 Flexible Budgets & Performance Analysis
Exam 2 - Ch. 5-6, 8-9
Ch 10 Standard Costs & Variances
Ch 10 Standard Costs & Variances
Ch 12 Differential Analysis: The Key to Decision Making
Ch 12 Differential Analysis: The Key to Decision Making
Ch 13 Capital Budgeting Decisions
Ch 13 Capital Budgeting Decisions
Exam 3 - Ch. 10, 12-13
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IA
Quiz
IA1
Q1 (Ch 2)
IA2
Q2 (Ch 3)
IA3
Q3 (Ch 4)
IA4
IA5
Q4 (Ch 5)
IA6
Q5 (Ch 6)
IA7
Q6 (Ch 8)
IA8
Q7 (Ch 10)
IA9
Q8 (Ch 12)
IA10