MBA 504
Managerial Accounting
Tuesdays – 5:30-8:10pm – Bellevue
Winter Quarter 2005 Schedule
Professor David E. Tinius
Pigott 510
Mondays & Wednesday, 4-6pm, Seattle, or by appointment
Tuesdays, 4:30-5:30pm, Bellevue, or by appointment
206-296-5692
dtinius@seattleu.edu
http://fac-staff.seattleu.edu/dtinius/
Text: James Jiambalvo, Managerial Accounting, Second Edition (John Wiley and Sons 2004)
Course Objective: Managerial Accounting is concerned with information needed to effectively plan and control
company operations and make good business decisions. The overall objective of this course is to provide you with the
concepts and tools needed for planning, control, and decision-making.
Relation to other disciplines: Managerial Accounting is linked to other disciplines. As you go through this course,
think about linkages to your other areas of study. How does Strategy affect the choice of performance measures?
How can accounting information support a Marketing plan that is based on meeting customer expectations for quality
and delivery performance. How have recent trends in Operations Management affected the cost structure of firms
and their break-even points? Will managers use the capital budgeting techniques discussed in Finance if they are
evaluated in terms of accounting profit? I believe you will significantly enhance your understanding of both
managerial accounting and your other areas of study by making the connections needed to answer these and other
interesting questions.
Grading:
Homework
Midterm exam
Final
Quizzes
Total
10%
35%
45%
10%
100%
Participation: A great deal of learning takes place when you articulate your views on issues, problems and cases.
Thus, class participation is very beneficial (as well as expected!). I will routinely call on students to participate in the
discussion of issues, problems, and cases. If you are not prepared to participate in a particular session, please contact
me before class.
Assignments: All assignments on the following pages should be completed before the start of the meeting indicated,
except for our first meeting on January 5th. The case assignments, the text of which should be word-processed, will be
collected and evaluated with respect to level of effort and accomplishment.
Expectations: Working and studying together is encouraged, but individual students are expected to be the sole
authors of the homework materials prepared and examinations taken for evaluation. The honesty code of the student
handbook – http://seattleu.edu/regis/Policies/Policy_2004-01.htm -- will be the guide for any disciplinary action with
respect to homework and testing.
Learning Accounting: Accounting concepts are most effectively learned through problem solving. Completion of all
the homework assignments will prepare you for success in this course. For your convenience the solutions to all of the
homework, except for the cases to be handed in each session, are available to you at my website: http://facstaff.seattleu.edu/dtinius/
MBA 504 Syllabus 2005 Winter Quarter
MBA 504 Assignment Schedule Winter Quarter 2005
January 4 — Class Organization and Introduction to Managerial Accounting
There is no assignment for the first class. However, during the session, we will discuss and cover Chapter 1,
concepts, including:
•
The goal of managerial accounting
•
How budgets are used in planning
•
How performance reports are used in control
•
What is meant by incremental analysis in decision-making
•
What is meant by "You get what you measure!"
To become familiar with cost terminology, we will discuss the Case 1-1 Local 635, so please bring your textbook
to the first meeting.
We will cover as much of the remaining Chapter 1 material below as we have time for:
Questions: 1, 8, 9
Exercises: 4, 15, 16
Problems: 1, 4
Case: 1-2 Herbert Plumbing Products
Introduction to Chapter 2
January 11 — Manufacturing Costs and Job-Order Costing Systems
Reading: Chapter 2
Self Assessment: Answer all Chapter 2 self assessment multiple choice questions and work through the
solved review problem.
Questions: 3, 4, 7, 8, 11
Exercises: 4, 12, 15
CD: Review all Chapter 2 CD materials
Problems: 1, 4, 5, 15
Case: 2-1, Ethics case: Brixton Surgical Devices
Introduction to Chapters 4 & 5
January 18 — Cost-Volume-Profit Analysis & Variable Costing
Reading: Chapter 4: CVP Analysis
Self Assessment: Answer all Chapter 4 self assessment multiple choice questions and work through the
solved review problem.
Questions: 4, 5, 14
Exercises: 6, 9, 12, 17, 19
CD: Review all Chapter 4 CD materials
Problems: 2, 5, 7, 11
Cases : 4-2 Rothmueller Museum
Reading: Chapter 5: Variable Costing, Read Only
Introduction to Chapter 6
January 25 — Cost Allocation and Activity-Based Costing
Reading: Chapter 6
Self Assessment: Answer all Chapter 6 self assessment multiple choice questions and work through the
solved review problem.
Questions: 1, 8, 9
Exercises: 5, 9, 12
CD: Review all Chapter 6 CD materials
January 25, continued — Chapter 6, Cost Allocation and Activity-Based Costing
MBA 504 Syllabus 2005 Winter Quarter
Problems: 1, 4, 7, and 9
Cases: 6-2, Eastside Medical Testing; 6-4, QuantumTM
Introduction to Chapter 7, including the Appendix
Quiz #1 – Chapters 1 through 5
February 1 — The Use of Cost Information in Management Decision Making
Reading: Chapter 7
Self Assessment: Answer Chapter 7 self assessment multiple choice questions and work through the solved
review problem.
Questions: 1, 2, 3, 4
Exercises: 4, 5, 6, 7,15, 16
CD: Review all Chapter 7 CD materials
Problems: 3, 4, 5, 10
Cases: 7-1, Primus Consulting Group; 7-2, Mayfield Software, VAM
Introduction to Chapter 8
Midterm Review
February 8 — Midterm Examination – Chapters 1 through 7
February 15 – Pricing Decisions, Customer Profitability, Activity Based Pricing
Reading: Chapter 8
Self Assessment: Answer Chapter 8 self assessment multiple choice questions and work through the solved
review problem.
Questions: 2, 3, 4
Exercises: 4, 5, 8, 9
CD: Review all Chapter 8 CD materials
Problems: 2, 3, 6, 7
Case: 8-1, Preston Concrete
Introduction to Chapter 9
February 22 — Capital Budgeting Decisions
Reading: Chapter 9
Self Assessment: Answer all Chapter 9 self assessment multiple choice questions and work through the
solved review problem.
Questions: 4, 6, 8
Exercises: 11, 13, 15
Reading: Appendix A, Chapter 9
CD: Review all Chapter 9 CD materials
Problems: 1, 2, 11, 12, 14, 15
Cases: 9-1, Juniper Packaging Solutions; 9-2, Sergo Games
Introduction to Chapter 10
March 1 — Budgetary Planning and Control
Reading: Chapter 10
Self Assessment: Answer all Chapter 10 self assessment multiple choice questions and work through the
solved review problem.
Questions: 1, 2, 10
Exercises: 5, 6, 10, 11, 17
March 1, continued — Chapter 10, Budgetary Planning and Control
CD: Review all Chapter 10 CD materials
Problems: 1, 2, 3, 10, 12
MBA 504 Syllabus 2005 Winter Quarter
Cases: 10-1, Columbus Park Waste Treatment Facility; 10-2, Abruzzi Olive Oil Company
Introduction to Chapter 12
Quiz #2, Chapters 8 - 10
March 8 — Decentralization and Performance Evaluation
Reading: Chapter 12
Self Assessment: Answer all Chapter 12 self assessment multiple choice questions and work through the
solved review problem.
Questions: 6, 7, 11, 12
Exercises: 6, 7, 11, 14
CD: Review all Chapter 12 CD material
Problems: 6, 7, 8, 10, 11, 12
Case: 12-1, Mayfield Software, Packaged Software Division; 12-2, Super Club Stores
Course Wrap Up, Review for the Final Exam
March 15 – FINAL EXAM – Comprehensive – 6:00 -7:50 pm