Survey of Accounting
Accounting 2610-002
Fall Semester 2003
________________________________________________________________________
Mondays & Wednesdays
Instructor:
Phone:
10:45 a.m. to 12:05 p.m.
CRCC 115
Office Hours:
Office:
Email:
Course Text:
Marci L. Butterfield
581-7798 (can leave a message here)
295-9625 home (preferred, do not call before 7 a.m. or after 10 p.m.)
By appointment
BUC 11
mlbutterfield@yahoo.com
Managerial Accounting, Garrison/Noreen (Tenth Edition)
Dates:
Wednesday, August 20th – Wednesday December 3rd
Course Objectives:
Accounting 2610 familiarizes the student with purposes of managerial accounting;
concepts, methods, and practices associated with cost accounting; and a perspective for
applying the concepts and methods to meet the informational needs of decision makers.
Expectations:

I expect each student to be prepared to participate in each class discussion. I will ask
questions from the assigned reading and expect each student to be prepared to
thoughtfully respond.

I do not tolerate cheating, copying, wandering eyes, etc.!! If a student is caught
cheating, they will be dealt with according to the University’s dishonesty/cheating
policy, which may involve being expelled from the University. Please don’t do this!

I expect each student to maintain contact with me or ask questions if he or she needs
additional help or explanation for a particular assignment or lecture. I am willing to
provide additional help, but you must ask!

I reserve the right to change the course syllabus, grading, assignments, etc. I will let
the class know about the changes as soon as possible.
ADA Policy:
The University of Utah seeks to provide equal access to its programs, services and activities for
people with disabilities. If you will need accommodations in this class, reasonable prior notice
needs to be given to the instructor and to the Center for Disability Services, 162 Olpin Union
Building, 581-5020 (V/TDD) to make arrangements for accommodations.
All written information in this course can be made available in alternative format with prior
notification.
• Any questions or concerns about the above information may be directed to:
Olga Nadeau
Director, CDS
162 Olpin Union Building
581-5020
Julene Persinger
ADA Coordinator/Associate Director, OEO/AA
135 Park Building
581-8365
Course Grading:
The David Eccles School of Business grading policy indicates the average grade for this
course should be in the range of 2.8 - 3.2. Grading will be on the basis of total points.
Points will be based on the following items. Although points will be assigned to each
area, the approximate weight of each area is shown as a percent (these percentages may
vary).
Item
Homework
Quizzes
Midterms (2)
Comprehensive Final
Percent
15
15
40
30
100
Homework Problems:
All homework problems are due at the beginning of the class period specified. Late
assignments may be submitted within one week of the due date and will receive a
maximum of half credit. Assignments more than one week late will not be accepted.
Homework problems will be graded on the basis of reasonable effort, not correct
answers. Reasonable effort receives full credit. However, reasonable effort means
showing work, showing work of attempts, or a list of questions about the problem.
It is permissible and, in fact, encouraged to discuss assignment work with your
peers. However, the submitted work must be your own. Copying another person’s
assignment is not acceptable.
Quizzes:
There will be eleven (11) quizzes given during the course of the class.
The quizzes will cover reading assigned for that class period. The quiz will be given at
the end of class after class discussion of the material. You may drop one of the quizzes
so that only the ten (10) best quiz scores count toward your final course grade.
DATE
READING/TOPICS
HOMEWORK/ASSIGNMENT
Aug. 20
Introduction/Chapter 1 topics
Aug. 25
Aug. 27
Ch. 1 – Managerial Accounting
Ch. 2 – Cost Concepts
Quiz 1
Sept. 3
Ch. 2 – Cost Concepts
Problems 11, 12, 18, 19
Quiz 2
Sept. 8
Sept. 10
Ch. 3 – Job Order Costing
Ch. 3 – Job Order Costing
Sept. 15
Sept. 17
Ch. 4 – Process Costing
Ch. 4 – Process Costing
Sept. 22
Sept. 24
Ch. 4 – Process Costing/Review
Midterm Exam (1)
Sept. 29
Oct. 1
Ch. 5 – Cost Behavior
Ch. 5 – Cost Behavior
Oct. 6
Oct. 8
Ch. 6 – C.V.P. Relationships
Ch. 6 – C.V.P. Relationships
Oct. 13
Oct. 15
Ch. 7 – Variable Costing
Ch. 8 – Activity-Based Costing
Oct. 20
Oct. 22
Ch. 8 – Activity-Based Costing
Ch. 8 – Activity-Based Costing
Oct. 27
Oct. 29
Catch up and Review
Midterm Exam (2)
Nov. 3
Nov. 5
Ch. 9 – Profit Planning
Ch. 9 – Profit Planning
Nov. 10
Nov. 12
Ch. 10 – Standard Costs
Ch. 11 – Flexible Budgets
Ch. 11 – Flexible Budgets
Nov. 17
Nov. 19
Ch. 13 – Decision Making
Ch. 13 – Decision Making
Nov. 24
Nov. 26
Ch. 13 – Decision Making
Ch. 14 – Capital Budgeting
Problems 11, 13, 15, 16, 17
Dec. 1
Dec. 3
Ch. 14 – Capital Budgeting
Ch. 14 – Capital Budgeting/Review
Quiz 11
Problems 16, 17, 18, 23
Dec. 9
Departmental Final 3:30 – 5:30 p.m.
Room to be announced
Problems 14, 15, 17, 21
Quiz 3
Problems 14, 15, 17, 20
Quiz 4
Problems 11, 12, 20
Quiz 5
Problems 9, 10, 11, 18
Quiz 6
Problems 8, 10, 11/Quiz 7
Problems 12, 14, 15, 17, 19
Problems 9, 10, 12, 13, 19
Quiz 8
Problems 10, 13, 14
Problems 12, 13, 16
Quiz 9
Quiz 10