MGMT 27-01 – Intro to
Managerial Accounting
Syllabus
Spring Semester 2015
Instructor info: Prof. George Sirogiannis
Email: gsirogiannis@ucmerced.edu
Office: SSM 254B
Phone:
Office Hours: M/W 7:25-8:00pm
Class Time: M/W 5:30-7:20pm CLSSRM 110
Course Description
Managerial accounting is the field of accounting aimed at providing managers with financial
information to help them make decisions and maintain effective control of their organizations.
This course introduces the student to the internal accounting for business entities.
General course objectives:
This course is concerned with the appropriate use of accounting data to assist in the planning
and control of the activities of enterprises and to measure the cost of their outputs.
Student Learning Objectives:
• The course will consider several subject areas: product costing and cost behaviors,
budgeting and profit planning, flexible budgets and performance analysis, cost control,
capital budgeting decisions, and statement analysis.
Students completing managerial accounting should:
•
•
•
•
•
develop a basic understanding of managerial accounting concepts.
understand how managerial accounting differs from financial accounting and the role of
the management accountant.
Be able to prepare reports and schedules used in the decision making process and
understand the general principles of the cash flow statement.
Gain an appreciation of managerial accounting as an evolving discipline and appreciate
the role of technology in gathering and organizing accounting information, and
understand how financial statement analysis can uncover important trends and
relationships in financial statements.
Understand how accounting information is used to make and communicate management
decisions needed to run the entity.
Come to class prepared for the exams. Bring Scantron 882, stapler,
calculator, pens, pencils, paper, erasers, etc. The exam questions include questions for
discussion, problems and computations, and multiple choice questions on Scantron 882.
Reference Text:
Managerial Accounting 14th Edition. Garrison, Noreen and Brewer McGraw-Hill Irwin
Publishing. (2012). ISBN:9781308007311 with Connect Plus
Connect PlusAccounting Card to accompany Managerial Accounting. McGraw-Hill Irwin
Publishing. ISBN: 9781308007311
Note: This is the access key to McGraw-Hill’s online homework managing software.
You will need to buy the access key. You can acquire the Connect Accounting Card from
the UC Merced bookstore or online.
Course presumes two hours minimum outside class work for every hour of instruction.
EVALUATION:
Different weights have been assigned to the following criteria for evaluating each student's
performance:
Midterm
Final
Home Work/ Attendance
Quizzes (four quizzes)
Projects
Total
The final grade will be based on the following scale:
20 points
20 points
25 points
20 points
15 points
100 points
93 points - 100 points A
90 points - below 93 points A87 points - below 90 points B+
83 points -below 87 points B
80 points -below 83 points B77 points -below 80 points C+
73 points -below 77 points C
70 points -below 73 points C67 points -below 70 points D+
63 points -below 67 points D
60 points -below 63 points Dbelow 60 points F
Please note that the "points" here represent "weights" and are not the same as the "score"
one earns on the exams, quizzes, homework, and projects. The total score will be
translated into points at the end of the semester.
(1)MIDTERM EXAM, FINAL EXAM & QUIZZES
There will be one midterm, one final, and four quizzes in this semester. Everyone must plan
to attend the exams and quizzes as scheduled. Each exam and quizzes will be graded on the
scale 0-100. PLEASE NOTE THAT NO MAKE-UP EXAMS WILL BE GIVEN. You must
plan to attend the tests at the time and place scheduled. No credit will be given to those
persons involved in any cheating. Please see UC Merced's Academic Integrity Policy for
more details.
(2) TEAM PROJECTS
Team projects are an indispensable part of this course. Enrolling in this class mandates your
commitment to these projects. Since teamwork has been recognized as a critical component for
companies to compete effectively in today's highly dynamic and global business environment, it
is important for the class to learn how to work effectively with other people. Each member of
this class is required to join a project team of 3-4 persons. Each group must email its member
list to me by 2/2/2015.
Our teamwork approach requires each individual work closely together with other members on
the same team and make contribution to the completion of each project.
EACH PROJECT REPORT MUST REPRESENT YOUR OWN GROUP’S EFFORT.
COPYING ANOTHER GROUP’S OUTPUT, IN ANY FORM, IS ABSOLUTELY
PROHIBITED. FAILING TO OBSERVE THIS RULE WILL RESULT IN NO GRADE
FOR THE PROJECT REPORT. IN ADDITION, I MIGHT NEED TO QUESTION THE
SOURCE OF YOUR PROJECT REPORT WHENEVER THE SITUATION WARRANTS.
Homework:
Homework will be completed using the Connect Accounting website set up for this class.
All homework problems must be completed in order to get full credit.
Other Course Components:
Class meetings are very important for a better understanding of the course material, for taking
additional notes, and for improving your ability to communicate and cooperate with your
colleagues. You are expected to have read the assigned material before class and to participate
in all class discussions. Unannounced quizzes might be used to assess class preparation. Class
attendance and participation will be recorded daily. Should you miss class for any reason, you are
responsible for getting the notes or any other missed material from one of your fellow classmates.
In addition to your readings and group work, small assignments will enhance the quality of the class
meetings; for example, you may be asked to bring a recent newspaper article and discuss a current
accounting issue in the class.
The use of cell phones in any way (texting, reading, listening, etc.) is not allowed during class.
All cell phones should be silenced and stored away.
Accommodations for Students with disabilities:
Any student who feels he or she may need an accommodation based on the impact of a
disability should contact me privately to discuss his or her specific needs. Also contact
Disability Services at (209) 228-7884 as soon as possible to become registered and thereby
ensure that such accommodations are implemented in a timely fashion.
This syllabus is subject to change.
Proposed Lectures, Assignments, and Examination Schedule may be revised.
Exam dates, and other assignments will be confirmed in class or via email.
IMPORTANT DATES
February 2 (Monday)
Team Member List Due
February 11 (Wednesday) Quiz 1
February 23 (Monday)
Quiz 2
March 4 (Wednesday)
MIDTERM EXAM
March 23-25
Spring Break (No Classes)
April 1 (Wednesday)
Quiz 3
April 27 (Monday)
Quiz 4
May 14 (Thursday)
FINAL EXAM (3:00AM-6:00PM)
Project Due dates to be announced
Deadlines:
Change Grading Option: Monday, February 2, 2015
Late Registration: Monday, February 2, 2015
Course Add: Monday, February 9, 2015
Course Drop (without a “W”): Monday, February 9, 2015
Course Withdrawal (with a “W”): Monday, April 6, 2015
COURSE CONTENT (If you miss any class, you must assume the responsibility for any
information or material that was missed, including any additional class or project requirement.)
WEEK
DATES
CHAPTER
1
1/21
• Managerial Accounting: An Overview (Ch. 1)
2
1/26, 1/28
• Managerial Accounting and Cost Concepts (Ch. 2)
3
2/2, 2/4
• Job Order Costing (Ch. 3)
4
2/9, 2/11
2/16
• Statement of Cash Flows (Ch. 14)
• Quiz 1 (2/11)
• President's Day (No Classes)
5
2/18
• Financial Statement Analysis (Ch. 15)
6
2/23, 2/25
•Process Costing (Ch. 4)
• Quiz 2 (2/23)
7
3/2, 3/4
• Cost Volume Profit Relationships (Ch. 5)
• MIDTERM EXAM (3/4)
8
3/9, 3/11
•Variable Costing and Segment Reporting (Ch. 6)
• Midterm Exam Discussion
9
3/16, 3/18
•Activity Based Costing (Ch. 7)
3/23, 3/25
• SPRING BREAK (No Classes)
10
3/30, 4/1
• Profit Planning (Ch. 8)
• Quiz 3 (4/1)
11
4/6, 4/8
• Flexible Budgets and Performance Analysis (ch. 9)
12
4/13, 4/15
• Standard Costs and Variances (Ch. 10)
13
4/20, 4/22
•Performance Measurement in Decentralized Operations (Ch.11)
14
4/27, 4/29
•Differential analysis (Ch. 12), Capital Budgeting (Ch. 13)
• Quiz 4 (4/27)
15
5/4, 5/6
• Capital Budgeting (Ch. 13 ) (continued)
16
5/14
• FINAL EXAM Thursday (3:00-6:00pm)
student registration information
course
Managerial Accounting
with LearnSmart
instructor
George Sirogiannis
section
MGMT027-01 SPRING15
registration dates
01/21/2015 - 02/28/2015
online registration instructions
Go to the following web address and click the "register now" button.
http://connect.mheducation.com/class/g-sirogiannis-mgmt027- 01-spring15
This is a unique address for
MGMT027-01 SPRING15
Having trouble registering?
Get help here: http://bit.ly/StudentRegistration
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