Syllabus
ACCT 206 - INTRODUCTION TO MANAGERIAL ACCOUNTING
Spring 2011
Instructor:
Office:
Kathy Hurley
Bus 214-K
Telephone: 426-1271
E-mail:
kathyhurley@boisestate.edu
Class Time: Sec. 002: MWF 8:40 – 9:30 am
Sec. 001: MWF 10:40-11:30 am
Classroom:
Friday Lab: Bus 312
Office Hours:
Bus 105
MW 9:30 am–10:30 am
W 11:30 am – 12:30 pm
Th 3:30 – 4:30, or by appointment
Required Texts and Materials:
Introduction to Managerial Accounting, 5th Ed., Brewer, Garrison, Noreen
Managerial Accounting Case: High Mountain Coffee Company, 3rd Ed., Ilett
Three ruled 8-1/2” x 11” Blue Books
COBE Core Objectives:
Understand and apply analytical and disciplinary concepts and methods related to
business and economics including accounting, economics, finance, information technology,
legal environment of business, management, statistics and mathematics.
Communicate effectively:
1. Write documents that are clear, concise, and compelling.
2. Give oral presentations that use effective content, organization and clarity.
Solve problems, including unstructured problems, related to business and economics.
Use effective team work and collaboration skills.
Resolve ethical issues related to business and economics.
Desired Educational Outcomes:
Students should be able to:
 Understand basic managerial and cost accounting concepts such as cost-volumeprofit, budgeting, product costing and cost behaviors.
 Explain and utilize cost behaviors and cost systems in a decision-making context.
 Prepare, use and evaluate budgetary data.
 Generate and use cost information when making pricing and resource allocation
decisions.
 Explain cost allocation and its importance in decision-making.
 Evaluate capital expenditure decisions using discounted cash flow.
Outcome Assessment:
Evaluation of the student’s understanding of managerial accounting will primarily involve
homework, workshops using the case study, examinations, and classroom participation.
Homework will be used to evaluate computer skills and communications. Team work will
be evaluated with use of the case study. Discussion of homework will be used to evaluate
AC 206 Spring 2011
oral communication skills, and projects will be used to evaluate ability to solve
unstructured problems.
Attendance:
Attendance and participation in class are key components of learning and understanding
managerial accounting material. Rather than taking attendance, quizzes will be given at
random both to reward those who attend class and to help students evaluate their
understanding of the concepts.
Homework and Assignments:
Homework is assigned from each chapter and is a combination of problems from the
textbooks and handouts which are posted on Blackboard. Students must complete all
homework assignments in Excel. Handwritten work will not be accepted. Some homework
problems have Excel templates available at www.mhhe.com/brewer5e. It is okay to use
these templates. Homework is due on the day it is discussed in class. No homework
will be accepted via email unless the student has an excused absence. Homework
solutions will be posted on Blackboard after class discussion.
Team Projects: Four homework assignments are considered “team projects.” They are
Handouts 2-1, 4-1 & 4-2, 7-1, and 11-1. Please turn in one copy of the solution with all
team members’ names in the upper right hand corner.
Note: Instructor reserves the right to change homework assignments during
the semester.
Undergraduate Learning Assistants:
Undergraduate learning assistants are assigned to each section of this course. They are
available for tutoring and individual help. They also run the Friday lab sessions. Students
should seek this person and obtain help whenever they need it. Please contact your
assigned ULA if you have questions about homework or lab grades.
Your ULAs will be introduced on the first day of class. They are assigned as follows:
Section 002 (8:40)
A-L
M-Z
Alex Williamson
Shauntell Cullen
alexwilliamson@u.boisestate.edu
shauntellcullen@u.boisestate.edu
Section 001 (10:40)
A-J
K-Z
Chris Matika
Maggie Sheng
christophermatika@u.boisestate.edu
maggiesheng@u.boisestate.edu
Friday Lab Sessions:
Nine Fridays during the semester are dedicated to lab sessions. The ULAs, myself and
Frank Ilett will be available to help students during these sessions. These sessions will be
used to complete the High Mountain Coffee Company case study. The lab will be held in
Room 312 of the COBE Building from 8:00 am to 2:30 pm. Students may come at any
time during the Friday session. However, attendance is required. Each lab takes
approximately one hour to complete. Each task must be completed and graded
before the student can leave the lab that day. Late lab tasks will not be
accepted. If a student absolutely cannot be in the lab on a given day, they must
contact their ULA in advance and complete the task in advance. Otherwise a zero
grade will be assigned.
Instructor Reserves Right to Change Homework Assignments During Session
2
AC 206 Spring 2011
Quizzes:
Twelve quizzes will be given at random during the semester. Each quiz is worth 10 points
and the lowest two grades will be dropped. The quizzes have two purposes: 1) they are a
way to reward attendance, and 2) they give the student an opportunity to test their
knowledge prior to taking an examination.
Examinations:
There will be three examinations. There will not be a comprehensive final examination.
Each student should bring an 8½ by 11 inch ruled Blue Book to each examination
session. These can be purchased at the BSU bookstore for a nominal amount. Do not
write in the Blue Book you purchase; Blue Books will be exchanged in class prior to the
start of the test. Students cannot use cell phones or any electronic device for calculators
during the examination periods.
Communication:
All lecture slides will be posted on Blackboard. Please print and bring a copy of the slides
to the respective lecture. Each student should consult Blackboard and student email daily
for announcements.
Cheating:
Business students are preparing to accept professional responsibilities after graduation. A
very important part of that professional responsibility is honesty and trustworthiness. In
order to develop these traits you should make it a priority to identify ethical dilemmas and
resolve them ethically. For many students, the decision to cheat in their classes is their
first professional ethical situation.
The Boise State University Student Code of Conduct:
http://www2.boisestate.edu/studentconduct provides that any instance of dishonesty in
this class will result in a failing grade for that assignment. This includes copying the
homework assignments of another student.
Grading:
Examinations
Lab Case Study
Homework Assignments
Quizzes
Total
Points
600
200
100
100
1,000
A curve will not be used in grading. Grades will be assigned as follows:
90-100%
A
80-90%
B
70-80%
C
60-70%
D
Less than 60%
F
Grades for each assignment will be posted to Blackboard throughout the semester.
Students are responsible for monitoring their grades and contacting the instructor or ULA
immediately if they have any questions. Please do not wait until the last week of the
semester.
Instructor Reserves Right to Change Homework Assignments During Session
3
AC 206 Spring 2011
Date
Wed
1/19
Fri
1/21
Mon
1/24
Wed
1/26
Fri
1/28
Mon
1/31
Wed
2/2
Fri
2/4
Mon
2/7
Wed
2/9
Fri
2/11
Chapter
1
1
Orientation - Bring textbook to
class.
Orientation to Lab Sessions Bring Lab Case Book to class.
Lecture: Managerial Accounting
Concepts
Discuss Chapter 1 Homework
Lab – Task No. 1
2
2
Lecture: Job Costing
Please print Job Costing Lecture
Handout from Blackboard &
bring to class with lecture slides.
Discuss Chapter 2 Homework
Lab – Task No. 2
9
Lecture: Standard Costs
9
Discuss Chapter 9 Homework
IN
CLASS
Lab – Task No. 3
In class – see Blackboard for
specific instructions.
Lecture: ABC Costing
Mon
3
2/14
Wed
3
2/16
Fri
2/18
Monday, 2/21
Wed
1,2,9,3
2/23
Fri
1,2,9,3
2/25
Mon
2/28
Wed
4
3/2
Fri
4
3/4
Mon
5
3/7
Wed
3/9
Fri
3/11
Mon
3/14
Classroom
Discuss Chapter 3 Homework
Lab – Task No.4
Homework Assignment
Read Prologue and Chapter 1
Complete: BE1-3, BE1-4, BE1-5,
P1-18A and P1-19A*
Read Case Study Task No. 1 - Cost
Classifications
Read Chapter 2
Complete: BE2-3, BE2-5, BE2-6,
P2-22A (including a cost of goods
manufactured schedule), P2-25A
Team Project: Handout 2-1
Read Case Study Task No. 2 Job Cost Card
Read Chapter 9
Complete: BE9-2, BE9-3, BE9-4, E97, P9-11A, P9-13A
Read Case Study Task No. 3 Standard Costs
Read Chapter 3
Complete: BEW3-2, BE3-3, E3-6,
P3-13A, P3-18A
Read Case Study Task 4
Cost of Goods Manufactured Schedule
Practice Examination No. 1
NO CLASS – PRESIDENT’S DAY
Go Over Practice Exam No. 1
Prepare for Examination No. 1
Examination No. 1
Hand back and Discuss
Examination No. 1
Lecture: Process Costing
Discuss Chapter 4 Homework
Lecture: Cost Behaviors
5
Discuss Chapter 5 Homework
6
Lecture: Cost-Volume-Profit
6
Professionals in the Classroom –
Attendance Required
Read Chapter 4
Complete BE4-2, BE4-3
Team Project: Handouts 4-1 & 4-2
Read Chapter 5
Complete BE5-1, BE5-3, BE5-4,
E5-8, P5-14A (Do this problem using
the regression approach only.)
Read Chapter 6
Complete BE6-1, BE6-4, BE6-5,
BE6-6, P6-19A, P6-26A
Instructor Reserves Right to Change Homework Assignments During Session
4
AC 206 Spring 2011
Date
Chapter
Classroom
Wed
3/16
Fri
3/18
Mon
4,5,6
3/21
Wed
3/23
Fri
4,5,6
3/25
March 28 – April 1
Mon
4/4
Wed
7
4/6
Fri
7
4/8
Mon
7
4/11
Wed
10
4/13
Fri
4/15
Mon
10
4/18
Wed
11
4/20
Fri
4/22
Discuss Chapter 6 Homework
Mon
4/25
Wed
4/27
Fri
4/29
Mon
5/2
Wed
5/4
11
Discuss Chapter 11 Homework
12
Lecture: Capital Budgeting
Fri
5/6
Wed 5/11
Homework Assignment
Lab –Task No 5
Read Task No. 5
Cost-Volume-Profit
Practice Exam #2
Go Over Practice Exam No. 2
Prepare for Examination No. 2
Review session
Prepare for Examination No. 2
Examination No. 2
SPRING BREAK
Hand back and Discuss
Examination No. 2
Lecture: Profit Planning
Lecture: Profit Planning
Discuss Chapter 7 Homework
Lecture: Decentralization
Read Chapter 7
Complete: BE7-2, BE7-3, BE7-4
Complete: P7-16A, P7-19A
Team Project: Handout 7-1
Read Chapter 10
Discuss Chapter 10 Homework
Read Task No. 6
Production Budgets
Complete: BE10-2, BE10-3,
P10-18A, P10-20A
Read Chapter 11
Lecture: Relevant Costs
Read Task No. 7
Lab – Task No. 7
Complete: E11-11, E11-13, P11-17A,
P11-23A
Team Project: Handout 11-1
Read Chapter 12
Lab – Task No. 6
Lab - Task No. 8
12
Discuss Chapter 12 Homework
7,10,
11,12
Go Over Practice Exam No. 3
Read Task No. 8
Performance Measurement
Complete: P12-12A, P12-15A,
P12-17, P12-18A; Handout 12-1
Prepare for Examination No. 3
Read Tasks 9 and 10
Differential Analysis and Capital
Budgeting
Lab Tasks 9 and 10
7,10,
Examination No. 3
11,12
*Note: BE = Brief Exercise
E = Exercise
P = Problem
Instructor Reserves Right to Change Homework Assignments During Session
5