The University of North Carolina at Greensboro
Bryan School of Business and Economics
Department of Accounting and Finance
ACC 202-01: Managerial Accounting (Fall 2010)
Tuesday/Thursday 2:00pm – 3:15pm, Room B160
INSTRUCTOR:
OFFICE:
PHONE:
E-MAIL:
OFFICE HOURS:
Prerequisites:
Dr. David Upton
323 Bryan
Office: 336-256-0186
drupton@uncg.edu
Tuesday 11:00am-12:00 noon, Thursday 3:30pm-4:30pm
Any time I am in my office you may call or stop by to ask any
questions pertaining to the class. Please call 256-0186 or e-mail
me if you wish to set a specific appointment.
ACC 201 or ACC 218, and 2.0 GPA
Objectives:
The purpose of this course is to provide students with an understanding of the role of accounting
in operating a business. Main topics covered include cash flows, costing systems, cost-volumeprofit analysis, financial budgeting and capital budgeting. In addition, students are expected to
demonstrate an understanding of the time value of money. By the end of the course, students
should:
1. Distinguish between the various characteristics of cost including the distinction between
fixed and variable costs; product and period costs.
2. Demonstrate how costs are assigned to products in both a job costing environment and a
process costing environment.
3. Perform cost-volume-profit analysis.
4. Identify relevant costs for decision-making.
5. Understand budget preparation, standard costing and variance analysis, and capital
budgeting techniques.
Bryan School Faculty and Student Guidelines:
http://www.uncg.edu/bae/faculty_student_guidelines.pdf
Required Texts/Readings/References:
UNCG custom edition (softcover) book: Managerial accounting for managers (2nd ed.) by Noreen,
Brewer, and Garrison, with an additional chapter. Published by McGraw-Hill.
Available from the bookstore: The package includes the custom Noreen textbook and ConnectPlus. The
ISBN assigned is 9780077947347. ConnectPlus is a combined homework manager and electronic
version of the book.
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To register for this section go to the following Connect web address:
http://connect.mcgraw-hill.com/class/d_upton_upton_acc_202-01
Student Quick Tips: To get help on how to register for Connect go to Blackboard and look for
Student Quick Tips under Course Information.
If you do not buy the combined custom Noreen book and ConnectPlus package from the
bookstore, then you can purchase a Connect access code online when you register for this
section. Go to the Connect web address for this section and follow the directions (also refer to
the Student Quick Tips document posted on Blackboard).
Additional Topics and Emphasis of ACC 202
As part of providing an integrative learning experience with other courses you will take in the
Bryan School we will intentionally emphasize certain general business concepts, perspectives
and skills. Please review the following to see what you can expect:
1. Moderate coverage of technology issues.
2. Moderate coverage of ethical issues. Ethical issues will be addressed in the context of
management decisions on various individuals.
3. Little or light coverage of political, diversity, and environmental issues.
4. Moderate coverage of written communication skills.
5. Moderate coverage of group skills.
6. Light to moderate coverage of international issues in the context of decision making for a
multinational enterprise.
Blackboard:
I will provide important information and course materials to you through Blackboard to help
your preparation for class. This information will include the course syllabus, powerpoint files
for each lecture, selected solutions to class exercises/problems/multiple choice questions and any
test review/preparation documents (if applicable).
Evaluation Methods and Guidelines for Assignments:
Connect Homework (Individual)
Spreadsheet Assignment
2 Tests @ 20% each
Final Exam (Comprehensive)
20%
10%
40%
30%
100%
Grading Scale:
The grading scale is as follows:
A+
97 and above
A
93-96
A90-92
B+
87-89
B
83-86
B80-82
C+
77-79
2
C
CD+
D
DF
73-76
70-72
67-69
63-66
60-62
Below 60
The grading formula for undergraduate and graduate students differs. The UNCG Graduate
School does not permit grades of D for graduate students. Therefore, any grade below 70 will be
scored as an F for graduate students. For scores above 70, the grading scale is the same for
graduate students as for undergraduate students. Undergraduates will be graded strictly
according to the scale above.
Homework: Part of your course grade will consist of Connect homework assignments for each
chapter. These assignments will be completed online by each student individually using the
assigned login information, and will be scored by the computer. Connect includes a gradebook
for tracking your scores on each assignment. I highly recommend that you print each completed
assignment and periodically print your gradebook to keep for your records. In the event you
submit an assignment and there are subsequent system issues where your grade does not appear
in my gradebook, the only means I will have to assign you a grade for the assignment is your
printed copy of the assignment (which includes your name and score). I will allow you to drop
your lowest one (1) grade on these assignments for purposes of calculating your final course
grade.
Spreadsheet Assignment: An Excel spreadsheet assignment based on a topic from the semester
will be assigned. Grading will be based on completeness, correctness, and spreadsheet modeling
skills. I will post this assignment during the semester and discuss its requirements in more detail
closer to the due date (see course schedule on the last page of this syllabus).
Examinations: There will be two tests and a final exam which will consist of multiple choice
questions for the respective chapters. The first test will cover Chapters 1-4. The second test will
cover Chapters 5 & 7 - 10. Each exam will be held in class, and you will be given no more than
75 minutes to complete each test. The final exam will be comprehensive, consisting of all the
material covered during the semester, but more emphasis will be placed on Chapters 11-13 & 15.
There will be NO make-up exams. If, in the case of a sincere emergency, you should miss a test,
then the weight given your final exam grade will be increased by the weight of the test missed.
This would require a documented excuse, such as a doctor’s note. Failure to adhere to this
policy will result in a grade of Zero for that examination.
Academic Honor Code:
Each student is expected to complete all requirements of this course in conformity with UNCG's
Academic Integrity Policy. Students should recognize their responsibility to uphold the
Academic Integrity Policy and to report apparent violations to the appropriate persons. Students
should familiarize themselves with this policy in its entirety:
http://academicintegrity.uncg.edu/violation/
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Attendance Policy:
Regular class attendance is necessary to master the material in the course. Students are expected
to take responsibility for their learning in this course. You are also expected to arrive for class
on time and stay for the entire class period. Coming to class late and leaving early interfere with
the class presentation and disturb the other students in the class. If you know you will arrive late
or leave early, please notify me before class starts. If you must miss class, you are responsible
for all assigned material plus everything covered in class.
Student Conduct:
To respect the learning environment for all students, no disruptive behavior is permitted in class.
During class lectures and all exams, please turn off cell phones (or set to vibrate) and other
electronic devices. You may not leave the room or communicate with anyone during the test. I
have included the links to the University and Bryan School conduct policies for your reference:
http://studentconduct.uncg.edu/policy/code/
www.uncg.edu/bae/faculty_student_guidelines.pdf
Important Dates: Please refer to http://www.uncg.edu/reg/Calendar/acaCal/fa10.html for
important dates.
Students with Disabilities:
If you have a documented disability for which you need special arrangements, please contact the
Student Disability Services Office. Their website is: http://ods.dept.uncg.edu/services
Any requests for special accommodations must come through that office with the appropriate
paperwork.
University Inclement Weather Policy
If you ever have a question on whether classes are delayed, canceled, or if the university is
closed, call 334-4400 or 334-5000. A recorded message will give you the most accurate
information. The university’s inclement weather policy can be found at:
http://www.uncg.edu/cap/commuter/weather.php
What you should do to prepare for each class: Read the relevant pages from the text. Do the
study guide questions at the companion website. Do the end of chapter assignments. Helpful 202
Study Suggestions
•
In order for you to succeed in this course, it is important that you come to class
prepared.
•
Think about solutions or answers to all discussion questions and the assigned
problems at the end of each chapter.
•
Prior to lecture, read (and read again) the chapter with emphasis on
comprehension (not memorization).
•
If you do not understanding a concept, write down your questions and bring them
to class.
•
Take advantage of my office hours.
•
Since interaction facilitates learning, try to participate in discussion of the
material.
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•
•
Work extra exercises.
Don’t fall behind. Unlike some courses, you cannot learn this material the night
before the exam. The course consistently builds on previous material.
My goal is to provide a course where you may learn productively and effectively. I invite your
suggestions for helping me achieve that goal.
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Tentative Course Outline – Fall 2010
Week
1
2
3
4
Topic/Event
Connect Homework
Due Weekly
Other Due Dates
Chapter 1: Managerial Accounting and the
Business Environment
Chapter 2: Managerial Accounting and Cost
Concepts
Chapter 3: Cost Behavior
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Chapter 4: Cost-Volume-Profit Relationships
Synthesis & Review for Exam #1
Exam # 1: Tuesday, 9/21
Exam #1: CH1-4 (75 min. in class)
Chapter 5: Systems Design – Job-Order Costing
Chapter 7: Activity-Based Costing
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Chapter 8: Profit Planning
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Fall Break – No Class Tuesday = Enjoy!
Chapter 9 Flexible Budgets
Chapter 10: Standard Costs and Operating
Performance Measures
Synthesis & Review for Exam #2
Exam #2: CH5, & 7 - 10 (75 min. in class)
Chapter 11: Segment Reporting,
Decentralization, and the Balanced Scorecard
Chapter 12: Relevant Costs for Decision
Making
Chapter 13: Capital Budgeting
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9
10
11
12
13
14
15
Exam # 2: Thursday, 10/28
Spreadsheet Project:
Friday, 11/19
Chapter 15: Statement of Cash Flows
Thanksgiving – No Class Thursday = Enjoy!
Synthesis & Review for Final Exam
Final Exam: Comprehensive
Final Exam: Friday, 12/10,
3:30-6:30
Notes to Course Outline:
1. All Connect Assignments can be found online and are due (i.e., must be submitted for grading
online) on the respective dates/times indicated in Connect.
2. You should attempt all multiple choice questions for each chapter as they are excellent
preparation for the examinations which will consist of multiple choice questions.
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