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ACC 2080-F19-MWF-s

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CALIFORNIA STATE POLYTECNIC UNIVERSITY, POMONA
College of Business Administration
COURSE SYLLABUS
ACC 2080
Managerial Accounting for Decision Making
Fall 2019
PROFESSOR:
Sepeedeh Ahadiat,
CFE
E-MAIL:
[email protected]
OFFICE HOURS: MW 1:00-2:30
& by email
OFFICE TELEPHONE: (909)869-2434
OFFICE LOCATION:
Bldg. 164-2076
Classroom : Building 163-2020
Prerequisite:
ACCT 2070 with a grade of “C” or better. If the student has not passed the course prerequisite, he/she
may not register for ACC 2080.
Required Materials:
1. Introduction to Managerial Accounting by Brewer, Garrison, Noreen. 8th edition
McGraw-Hill Publishing, 2018.
For price comparison go to Verba Compare price comparison site, which compares our
Bronco Bookstore prices in real time with major online textbook retailers including
Amazon, B&N, Chegg, AbeBooks, and more all in one place. Students can use the Verba
Compare tool to purchase and rent books from Bronco Bookstore or the competitors all in
one process, and be confident the book information came from a trusted source.
Bronco Bookstore is open extended hours including special weekend hours for the start of
the semester, so please make sure that you have extra time to get to the store to get your
materials:
More information at: http://www.broncobookstore.com/hours.asp
2. Connect Online Access Code, McGraw-Hill Publishing.
https://www.mheducation.com/highered/product/M1259917061.html
Note: Access to the Connect website is included in the price of the textbook. If you don’t buy a
new textbook, then you must buy a separate Connect Access card. The card will provide you a
personal account for the Connect website that is required for this course. The website gives you
access to homework assignments, quizzes, online version of the textbook, and Learn Smart, a
helpful study tool.
YOU WILL ALSO NEED:
Form 882-E Scantron (for the exams).
A 4-Function Calculator
During exams, you may use a calculator ONLY under the following guidelines:
1) Calculators may not be shared.
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2) Calculators must be removed from their cases.
3) PROGRAMMABLE, calculator, phone, computer, and tablet MAY NOT BE USED during
exams!!
Get Connected. Get Results.
CONNECT Accounting (http://www.mhhe.com/brewer8e) is an online homework management
and assessment solution that
connects you with the tools and
resources you will need to achieve
success.
In CONNECT ACCOUNTING you
will find many exercises, problems,
practice quizzes, study aids,
PowerPoint Slides, videos, etc.
Course Description:
This course introduces students to the basic measurement and reporting concepts underlying the
accounting system for communicating financial information to internal users in the organization, to
assist them in their decision-making processes. Topics include: cost accounting; job-order costing;
activity-based costing; process costing; cost-volume-profit relationships; variable costing and
business segment reporting; budgeting/profit planning; standard costing and variance analysis;
differential analysis; financial statement and cash flow analysis.
Course Objectives:
 Understand the nature and purpose of managerial accounting concepts/reports primarily for
internal use by key employees in assisting them in their decision-making processes.
 Learn how to analyze and interpret internal financial reports.
 Understand the concepts and standards underlying the measurements used to prepare
managerial reports.
 Understand the accounting methods and their use as an orderly means of recording,
classifying, and reporting useful information from a mass of data and events affecting the
enterprise.
 Understand the role and impact of ethical accounting and reporting in business decisionmaking.
Expanded Course Description:
The two-course sequence (ACCT 2070, ACC 2080) emphasizes accounting from the perspective
of users, with minimal emphasis on the techniques of preparation. It seeks to stress the relevance
of accounting information to managers in all areas of business.
The broad objectives of these courses are to prepare students to:
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1. Converse with accountants in order to obtain needed information directly or indirectly,
from the accounting information systems (AIS) and
2. Use the output of the AIS to make decisions and/or meet internal and external business
reporting requirements.
The above objectives are accomplished by providing a learning environment which through the use
of problems and group projects, in addition to lectures will assist students to play an active role in
(1) developing an understanding of the principles and procedures for reporting of accounting
information, (2) using this information for decision making, and (3) gaining an appreciation for the
extent to which interpersonal, communication, and analytical skills are involved.
Instructional Approach:
Topics will be introduced in lecture format. Class time is flexible and will be divided between
lecture, working problems, answering questions, and team work.
Professionalism:
For your professional growth, this class will be treated with the same mannerisms, demeanor, and
expectations of a professional firm. Professionalism consists of attending each class, being prompt
and prepared, reading all materials, treating the instructor and peers with respect, and participating
in class and student team assignments. Students are expected to assist in maintaining a learning
conducive classroom environment. Inappropriate behavior or class disruptions in the classroom
shall result, minimally in a request to leave the classroom. To prepare you for client meetings, I
will randomly ask questions during lectures (Readiness Assessment Testing).
It is my responsibility to take a leadership role in creating a classroom environment where optimal
learning can take place. While I am responsible for "teaching" the course, I also intend to learn
both with and from you. This distinction between teaching and learning underscores the
importance of teamwork – critical for accounting and business administration careers.
Ethics:
Accountants and Tax Professionals must maintain a high level of integrity and ethical conduct; along
with understand the scope and ethical considerations in the accounting practice.
Homework Policy:
A key to success in this class includes the following behavior:
1. Keeping up with all reading assignments, including taking notes on each chapter (this
makes you stop and think about what you’re reading).
2. On-time completion of homework assignments and seeking assistance when questions
arise.
3. Reviewing class notes immediately after class to ensure thoroughness and understanding of
the material presented.
Online Homework Assignments:
Students in this class will be responsible to register for and use an online homework management
system. The name of this system is CONNECT ACCOUNTING, an interactive electronic learning
environment, where students can practice managerial accounting topics, at their own pace, and
measure their progress.
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.
Steps to follow in order to complete the assignments:
Step 1: Obtain a CONNECT ACCOUNTING Access Code.
You can do this in 2 ways.
a.
Buy a new textbook (Managerial Accounting, 8th edition) with the access code that
is shrink-wrapped with the book.
b.
Or buy a new or used textbook (Managerial Accounting, 8th edition) and buy the
code from the publisher’s website (http://www.mhhe.com/brewer8e)
Step 2: Once you have obtained your Access Code, login to CONNECT ACCOUNTING website
first entering the URL NUMBER (Which will be posted to Blackboard) and then using
your registration code to register as a student.
Exam Policy:
There will be two Midterm exams and a comprehensive final exam. The exams will include a mix
of multiple choices and problem-solving problems. Exams will be closed book, but calculators
will be allowed (NO CELL PHONE CALCULATORS WILL BE ALLOWED). Each student is
responsible for managing his/her own personal schedule to be present at all exams. If you miss an
exam for an illness or other emergency reason, you must notify your instructor and present written
documentation (e.g., note from attending physician) of the injury or emergency. The instructor has
final authority to determine if your absence is justified.
Quiz Policy:
There are five online quizzes that may contain multiple-choice questions, computational problem,
and short-answer essays.
Quizzes will be given as scheduled and NO MAKE UPS will be given.
If you miss a quiz, you will receive zero points for that quiz.
Group Writing Assignment:
There will be a Writing Assignment for this class.
In this course, you will be learning how to prepare, review and analyze financial reports for
internal use by managers to assist them in their decision-making process. For your course project,
you will prepare a term paper and present it to the class. Working in groups of 4 – 6, you will
select and analyze the manufacturing operations of one of the public companies (1st come; 1st
served); and your analysis will be summarized in a report (one report per group). Your report will
include relevant background information, as well as the nature of the products produced, and the
production processes used, by the company. Pertinent information would include, but not be
limited to, supply chain information, the location of major production facilities. A detailed
discussion of the manufacturing process itself, and how the company’s final products are
distributed. Realistically, your report should be no less than 10 pages [double spaced; 12-point
font; excluding sourcing
I have two overarching objectives:
(1) I really want you to dig into a company and learn something about the manufacturing
process; who knows: you may actually learn something interesting about the products you
use every day; and
(2) I want you to continue to work on your presentation skills (written and verbal); better to
“work out the kinks” now than during your first month on the job.
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You are now college students; I expect the form and substance of your report to reflect that fact.
1. Structure is important. Your report should be well organized, neat and “tight” (i.e., no
wasted words in an effort to fill 10 pages).
2. Exhibits are always nice; a picture can tell a thousand words.
3. Proofread to avoid incomplete sentence structure and typos.
4. Evidence of research and analysis (over and above “the legally required minimum”).
5. Evidence/integration of knowledge acquired from this course.
6. Collective effort (no “free riding”).
Group Presentation:
This course relies on group-work dynamics to present the course material. To apply this approach,
during the first week of classes we will form groups of 4-6 students in order to work together
throughout the semester. If you wish, you may choose your own group members or I will assign
the group members to you. Be sure to get the phone number and/or e-mail addresses of your group
members. It is your responsibility to check with your group members to inquire about their
meeting schedules. Everyone on the team is responsible for the preparation and presentation of
each and every problem assigned to that group.
During the last week of class, each group will present their report (Writing Assignment) to
the class. Realistically, this will be (about) a 10 to 15-minute presentation, in PowerPoint.
You should allow a few minutes for questions.
Failure to show up for your group presentation will result in a grade of zero for that
presentation.
1.
2.
3.
4.
5.
6.
Adherence to time requirements.
Does the project hold the interest of the audience?
Evidence of preparation (e.g., do not read your presentation).
About one slide per minute.
Introductory Slide(s): Explains purpose, provides roadmap, and reviews content
Main Slides: Provides background info, develops each point clearly and logically, and
provides persuasive evidence.
7. Concluding Slide(s): Summarizes findings and ties to purpose.
8. Slides (in general): easy to understand; use key phrases; uses personal words and short
sentences.
Extra Credit Work:
I do NOT give extra credit assignments to INDIVIDUAL students, so please do not ask. Any extra
credit will be for the ENTIRE class.
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Grades:
Upon completion of the Semester your course grade will be determined by using the following scale.
Grade
Percent
Homework
120
18.00
Writing Assignment &
80
12.00
Group Presentation
20
3.00
Quizzes (5)
50
7.00
Midterm Exam 1
100
15.00
Midterm Exam 2
100
15.00
Final Exam
200
30.00
670
100.00
Total
Upon completion of the quarter your course grade will be determined by using the following scale.
G*
PERCENTAGE
POINTS
G*
PERCENTAGE
A
AB+
B
BC+
90 – 100%
89 – 89.9%
87 – 88.9%
80 – 86.9%
79 – 79.9%
77 – 78.9%
603 & up
596-602
583-595
536-582
529-535
516-528
C
CD+
D
DF
70 – 76.9%
69 – 69.9%
67 – 68.9%
60 – 66.9%
59 – 59.9%
Below 59%
POINTS
469-515
462-468
449-461
402-448
395-401
Below 395
Team Evaluation of Member’s Participation:
Each team member will be asked to evaluate the contributions of the other team member’s
participation in the group projects and the group’s PowerPoint presentations at the end of the
quarter. This evaluation will be taken into consideration when assigning final points to the
individual team members.
Preparation:
You can use your group to pool the intellectual resources at your disposal in and outside of class.
Try to use this resource to prepare responses to assigned problems, catch up on class work when
forced to be absent from class, or review for exams. This should provide you with a network that
you can contribute to as well as call upon when needed. To be successful in this course you
MUST be able to set aside a minimum of 2 to 6 hours of study time for each lecture, in addition
to the Learn Smart tasks. Plan your schedule accordingly. Previous struggles in academic
preparation (e.g. writing skills, core business courses) can affect your performance in this course.
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Attendance:
You are expected to attend each class. However, Class attendance will be taken periodically
and will be used for grading purposes. Excessive absents will result a in a failing course
grade, if you are absent more than six times it will be considers excessive. Past students have
found that attending class is critical
Dropping the Course:
Students must go through the official procedures to drop the course and check on a regular basis to
verify the course has been dropped. A student who stops attending the class and fails to officially
drop will receive a grade of WU. Withdrawal policy is described on the webpage below:
http://www.cpp.edu/~studentsuccess/oss/academic-advising/university-policyinformation/withdrawals.shtml
Plagiarism and Academic Dishonesty:
The College of Business expects the highest level of ethical behavior from its students, both in the
classroom and in their future careers. Therefore, students should be familiar with the Standards of
Academic Conduct (including Plagiarism and Academic Dishonesty), described in the Student
Handbook, as these policies will be strictly enforced by the School of Business.
Office Hours:
I will have regularly scheduled office hours for consultation on matters pertaining to the course.
Students are encouraged to take advantage of these hours to discuss their problems and to secure
assistance when needed throughout the Semester. It is expected that you will have done the
readings, and completed homework assignments before asking for assistance.
Students With Disabilities:
Cal Poly Pomona, as a learning-centered university, is committed to student success. Students with
disabilities are encouraged to contact the instructor privately or the Disability Resource Center
(909.869.3333) Building 9, Room 103, to coordinate course accommodations.
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ACC 2080
SCHEDULE OF CLASS MEETINGS & HOMEWORK ASSIGNMENTS
CLASS
NO.
DATE
S
CHAPTERS
ON LINE HOMEWORK
Fri.
08/23 Introduction
Mon.
08/26 Chapter 1: Lecture
Chapter 1: Online homework available
Wed.
08/28 Chapter 1: Lecture
Fri.
Mon.
08/30 Chapter 1: Homework & Group work
09/02 Campus Closed: Labor Day
Wed.
09/04 Chapter 2: Lecture
Chapter 2: Online homework available
Fri.
Mon.
09/06 Chapter 2: Lecture
09/09 Chapter 2: Homework & Group Work
Chapter 2
Wed.
09/11 Chapter 3: Lecture
Chapter 3: Online homework available
E2-3, 2-9, 2-11, 2-12
P2-17
Fri.
Mon.
09/13 Chapter 3: Lecture
09/16 Chapter 3: Homework & Group work
Online homework due date : 09/15
Chapter 3
Wed.
09/18 Chapter 4: Lecture
Chapter 4: Online homework available
E3-3, 3-5, 3-7, 3-8
P3-15
Fri.
09/20 No Class: Online Quiz 1 (Ch. 3)
Mon.
09/23 Chapter 4: Homework & Group work
Wed.
09/25 Midterm 1: Chapters (1,2,3,4)
Fri.
Mon.
09/27 Chapter 5: Lecture
Chapter 5: Online homework available
09/30 Chapter 5: Lecture
Wed.
10/02 Chapter 5: Homework & Group work
Fri.
Mon.
10/04 No Class: Online Quiz 2 (Ch. 5)
10/07 Chapter 6: Lecture
Chapter 6: Online homework available
Wed.
10/09 Chapter 6: Homework & Group work
Fri.
10/11 Chapter 7: Lecture
Chapter 7: Online homework available
Chapter 1
E1-4, 1-6, 1-7, 1-11
P1-19
Online homework due date : 09/08
Online homework due date : 09/22
Chapter 4
E4-6, 4-7, 4-9, 4-10
P 4-12
Online homework due date : 09/29
Chapter 5
E5-1, 5-2, 5-6, 5-9
P 5-15
Online homework due date : 10/06/
Chapter 6
E6-1, 6-6, 6-9, 6-15, 6-18
Online homework due date : 10/13
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Mon.
10/14 Chapter 7: Homework & Group work
Chapter 7
Wed.
10/16 Chapter 8: Lecture
Chapter 8: Online homework available
E7-1, 7-4, 7-5, 7-6
P7-18
Fri.
Mon.
10/18 Chapter 8: Lecture
10/21 Chapter 8: Homework & Group work
Online homework due date: 10/20
Chapter 8
Wed.
10/23 Midterm 2: Chapters (5,6,7,8)
E8-1, 8-2, 8-3, 8-4,
P8-19
Fri.
Mon.
10/25 Chapter 9: Lecture
Chapter 9: Online homework available
10/28 Chapter 9: Lecture
Wed.
10/30 Chapter 9: Homework & Group work
E9-1, 9-4, 9-5, 9-6,
P9-18
Fri.
Mon.
Online homework due date: 11/03
Chapter 10
Wed.
11/01 No Class: Online Quiz 3: (Ch. 09)
11/04 Chapter 10: Lecture
Chapter 10: Online homework available
11/06 Chapter 10: Homework & Group work
Fri.
Mon.
11/08 No Class: Online Quiz 4: (Ch. 10)
11/11 Campus Closed-Veterans Day
Wed.
11/13 Chapter 11: Lecture
Chapter 11: Online homework available
Fri.
Mon.
11/15 Chapter 11: Lecture
11/18 Chapter 11: Homework & Group work
Wed.
11/20 Chapter 12: Lecture
Chapter 12: Online homework available
E11-2, 11-3, 11-4, 11-6, 11-11
Fri.
Mon.
11/22 No Class: Online Quiz 5:(Ch. 11)
11/25 Chapter 12: Homework & Group work
Online homework due date: 11/24
Chapter 12
Wed.
11/27 In class Extra Credit Quiz (Ch.11)
E12-1, 12-2, 12-3, 12-5, 12-6
Fri.
Mon.
11/29 Campus Closed: Thanksgiving Day
12/02 Group Presentations
Online homework due date : 12/01
Wed.
12/04 Group Presentations
Fri.
12/06 Group presentations-Final Exam Review
Online homework due date: 10/27
Chapter 9
E10-1, 10-2, 10-8, 10-10
P10-18
Online homework due date : 11/10
Chapter 11
Note: Once a due date has passed you will not be allowed to continue with the assignments or submit
your work. Thus, be sure to submit your incomplete work before the due dates for partial credit.
Otherwise no credit will be issued by the software for un-submitted assignments regardless of the
reason. So, start early and do not wait until the due dates
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NOTE: Any student who misses class is responsible for obtaining notes from a classmate regarding any
changes in assignments, due dates, material covered in class discussions, or handouts, etc. The student is
responsible for all material and announcements given in class whether present or not.
POLICY ON FINAL EXAM:
You are required to take the Final Examination for this course. Taking the Final Exam is a requirement and
therefore failure to take the Final Exam will result in a course grade of F.
Final Exam Schedule
ACC 2080-01 9:00-9:50:
ACC 2080-02 10:00-10:50:
ACC 2080-03 11:00-11:50:
Wednesday Dec. 11
Friday Dec. 13
Wednesday Dec. 11
9:00-10:50AM
9:00-10:50AM
11:00-12:50PM
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