SYLLABUS for ACCOUNTING 230
INTRODUCTION TO MANAGERIAL ACCOUNTING (3)
ACCT 230 Managerial Accounting
Fall 2005
Professor: Dr. Rogoff, CPA, CMA, DBA
Telephone: (818)677-2439
Office Hours: 08:00-09:30 MWF
10:45- 11:45 TTH
and by appointment
Email:
donald.rogoff@csun.edu
Web page: http://www.csun.edu/~hcbus011/main.html
Required text: Garrison, Noreen and Brewer
Textbook: Managerial Accounting, 11th Ed. McGraw-Hill Irwin, 2006
Type of Class: Lecture-discussion and problem solving
Grading: This course grade will be based on scores of four exams, writing assignments,
case studies, and presentations. The assigned cases shall be conducted as group
projects. The weight factors of the grade are as shown as follows:
Four exams …………………………………………………………... 400 points
Homework assignments (written & oral presentations) …………
60
Quizzes and Class Participation ……………………………………. 60
Total
520 points
Course Objectives: Introduces the analysis and techniques for aiding management in
planning and controlling decisions, and the use of accounting data for budgeting,
cost control, pricing, evaluation of performance, and general decision-making.
Only your pursuit, by studying the textbook, will lead to your success. We will
study the thirteen chapters of the textbook. The “learning objectives” for each
chapter are clearly specified. If you demonstrate competence on your
examinations, you will succeed. Another objective is to learn the definitions of
the terms in the glossary and at the end of each chapter. In doing so, we will
accomplish the general objectives:
1. Advance your knowledge of the theory of accounting.
2. Enhance your team skills and your organizational skills.
3. Understanding accounting’s place in the business environment.
4. Practice and develop your problem solving skills.
5. Further develop your critical thinking and reasoning skills and improve
your quantitative and qualitative analysis skills.
This course emphasizes Management Accounting techniques, tools, concepts,
procedures, and processes. I will teach you how to use accounting data to make
appropriate decisions in organizations.
Grading and Class Policies
1. Class attendance is required; it is important that you do not miss any class.
2. Course grade will be based on the following:
A = 90%
B = 80%
C = 70%
D = 60%
F = 50%
Plus/minus will be incorporated in the grading.
3. Assignments should be completed prior to the class meeting. Written
assignments may be collected on a random basis for grading purposes. Late
homework will not be accepted.
4. No make-up exam will be given.
Points
Test # 1
Test # 2
Test # 3
Final Exam
Classroom performance and homework
100
100
100
100
100
Approximate
grade weight
20 %
20 %
20 %
20 %
20 %
If you are unclear on an assigned chapters’ specific learning objective, please see me
before the dates of the specified exams. In order to understand the textbooks, you must
understand each of the fifty or so learning objectives. If you do, you will get a good
grade in the class and pass the management accounting part of the LDC requirement for
the BUS 301 class.
There are case team members with whom you may collaborate in order to present
solutions of assigned problems to the class. The homework is collected it is not graded
or returned. Your oral presentations to the class are graded and worth about 11 percent
of your grade.
Homework collected and not returned can be examined during office hours. You can
turn in your work even when it is not requested; just be sure to put your name section
number or day & time of class of your paper when you turn it in.
Case assigned depends on your case team number, be it odd or even. Only the names
of the case team members participating in the solution should be listed. If your team is
assigned the number 9, you are odd; if 10 you are even.
Date
8-30
9-1
9-6
9-8
9-13
9-15
9-20
9-22
9-27
9-29
10-4
10-6
10-11
10-13
10-18
10-20
10-25
10-27
11-1
11-3
11-8
11-10
11-15
11-17
11-22
11-24
11-29
12-1
12-6
12-8
12-13
Chapter
Intro
Ch. 1
Ch. 2
Ch. 2
Ch. 5
Ch. 5
Ch. 6
Ch. 6
Exam #1 CH 2, 5, 6 and lecture
Ch. 9
Ch. 9
Ch. 11
Ch. 11
Exam #2 CH 9, 6, 11
Ch. 12
Ch. 12
Ch. 13
Ch. 13
Ch. 14
Ch. 14
Ch. 14
Exam #3 CH 12, 13, 14
Ch. 3
Ch. 3
Ch. 4
Holiday
Ch. 7
Ch. 8
Ch. 8
Ch. 8
Final exam: Ch. 3, 4, 7 & 8
Homework
E1, 2
E1-7, 10, 11, P19, P24
E1-6
E1-10, 17, P21 (ODD), P23 (EVEN)
E1-7
P9, P16 OR P17
E1-10, 17, 21
E1-3, 6-11
P13, P14, P16 (ODD AND EVEN)
E1-6
E8, 9, 11, 13 ALL TEAMS
E1-14
P25 OR P26
E1-10, P22
E1-2
E1-2
E1-6, P22