BUS 307 – MANAGERIAL ACCOUNTING
SYLLABUS
Instructor:
Alice Sineath
Email:
absineath@adams.edu
Phone:
336-998-8069, no calls after 11 pm, EST
COURSE DELIVERY
Online, Semester-Based
CREDIT HOURS
3 Semester Hours
COURSE PREREQUISITE
BUS 208, Principles of Accounting II, with a minimum grade of C-
COURSE TIME LIMITS
All Semester-based courses follow a 16 week calendar as detailed in the Course Schedule.
COURSE MATERIALS
Textbooks can be purchased from the Adams State University Bookstore. To order textbooks or
obtain information about book titles, you may go to exstudies.adams.edu and click on the
"Undergraduate" or "Educators K-12" icon. Click on the "Bookstore" link. Select
"DISTLEARN" from the department menu. (http://adams.edu/students/sub/bookstore/)
Use Section Number: 1555 to order books from Bookstore site. This should provide the correct
textbook information and ordering options.
If you have questions, you can contact the Bookstore at 719-587-7981, email Loretta Martinez at
lcmartin@adams.edu or send a mailed request to Adams State University Bookstore, 208
Edgemont Blvd., Suite 3140, Alamosa, CO 81101.
Required Textbook:
Managerial Accounting with Connect Plus, 2nd edition by Whitecotton, McGraw-Hill
Publishing, 9780077722067
Adams State University – Extended Studies©
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October 2013
BUS 307 – MANAGERIAL ACCOUNTING
COURSE DESCRIPTION
Principles and methods of recording and interpreting cost data. Major emphasis on developing
accounting information for planning, control, and decision making.
STUDENT LEARNING OUTCOMES
1. Account for various costing systems including job order costing, process costing, and
activity based costing.
2. Demonstrate an understanding of cost behavior and cost volume profit analysis.
3. Perform incremental analysis for short-term decision making.
4. Develop a master budget and account for variances.
5. Measure, evaluate and analyze financial performance.
COURSE REQUIREMENTS
Topics Covered
Chapter 1
Introduction to Managerial Accounting
Chapter 2
Job Order Costing
Chapter 3
Process Costing
Chapter 4
Activity-Based Costing and Cost Management
Chapter 5
Cost Behavior
Chapter 6
Cost-Volume-Profit Analysis
Chapter 7
Incremental Analysis for Short-Term Decision Making
Chapter 8
Budgetary Planning
Chapter 9
Standard Costing and Variances
Chapter 10
Decentralized Performance Evaluation
Chapter 11
Capital Budgeting
Chapter 12
Statement of Cash Flows
Chapter 13
Measuring and Evaluating Financial Performance
Adams State University – Extended Studies©
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October 2013
BUS 307 – MANAGERIAL ACCOUNTING
GRADE DISTRIBUTION AND SCALE
Grade Distribution
4 quizzes, Each Worth 4%
Homework
Class Discussions
Midterm Exam
Final Exam
16%
39%
30%
7%
8%
Grade Scale
90-100%
80-89%
70-79%
60-69%
Below 60%
A
B
C
D
F
ADA STATEMENT
Students who need special accommodation to complete this class should contact the instructor
and the Adams State University Counseling Center at 719-587-7746.
ACADEMIC INTEGRITY
Cheating, plagiarism, unauthorized possession or disposition of academic materials, or the
falsification or fabrication of one’s academic work will NOT be tolerated. Any offense may
result in a zero for the exam or exercise in question and may result in failure of the course. Please
refer to the ASU Student Handbook for more information: http://www.adams.edu/pubs
Adams State University – Extended Studies©
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October 2013