KOÇ UNIVERSITY
Faculty of Administrative Sciences and Economics
ACCT 202 Managerial Accounting (Section 3)
Fall 2013
Dr. Mehmet ÇAĞLAR
Office: CAS Building, Room # 162
Office Hours: Tuesday, Thursday 09:00-09:30 (and also by appoinment)
e-mail: mecaglar@ku.edu.tr
Course Objectives
The basic objective of this course is to introduce the accounting concepts and techniques involved in the
communication of relevant financial information in the form of financial statements. Accounting is an
information system, and it provides economic and financial information to those inside the organization
(managers or internal users) and to those outside the organization (external users) to help them in their
decision making. Internal reporting useful to managers is called “managerial accounting” and external
reporting of information useful to investors, creditors, governmental agencies and others outside the
organization is called “financial accounting”.
The basic concepts and principles of financial accounting and reporting were introduced in ACCT. 201.
ACCT. 202 will continue with the rest of the introductory topics of financial accounting and it will also
cover the main topics of managerial accounting.
Course Content: The topics covered in this course may be summarized as follows:
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
12
13
14
15
16
17
18
19
20
21
22
Accounting for Partnerships
Corporations: Organization and Capital Stock Transactions
Corporations: Dividends, Retained Earnings, and Income Reporting
Long term Liabilities
Investments
Statement of Cash Flows
Financial Statement Analysis
Managerial Accounting
Job Order Costing
Process Costing
Cost-Volume-Profit
Recommended Assignments from the textbook for each chapter will be: Self-Test Questions, Brief
Exercises, Exercises, Problems and Comprehensive Problems.
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Important Policy Issues
Ethics and Professionalism
Financial reporting professionals are responsible for the integrity of the financial reporting system.
High standards of ethics and professionalism are an integral part of the job. They are key to the integrity
of the whole financial reporting process. I expect that you will at all times exhibit high standards of
professionalism in this course. In the context of this course, professionalism consists of:
class attendance, being on time for class, class participation, not talking out of turn, being
respectful to others, your overall behavior as a future business professional.
You are expected to attend class; scheduling other appointments during class sessions is unacceptable.
Please arrange your personal schedules so that late arrivals and early departures are avoided. Chronic
lateness, talking in-class, and cell phone calls that distract others are unacceptable. Repeated walking in
and out of class is distracting to your classmates and me and such behavior will not be tolerated. Gross
food and beverage consumption during class is not acceptable - be discrete.
Academic Integrity
I fully support KOÇ University's policy on Academic Honesty, which indicates that academic
dishonesty is unacceptable and will not be tolerated. Cheating, forgery, plagiarism and collusion in
dishonest acts undermine the University's educational mission and the students' personal and
intellectual growth. KOÇ students are expected to bear individual responsibility for their work and to
uphold the ideal of academic integrity. Any student who attempts to compromise or devalue the
academic process will be sanctioned. Additional information can be found at the link for “student code
of conduct” through:
http://vpaa.ku.edu.tr/academic/student-code-of-conduct
You must honor KOÇ University's standards regarding integrity, honesty, and cheating at all times;
sharing of information during exams in any form is strictly forbidden. Please note that a report of
suspected academic dishonesty will always be sent to the Dean of Students.
Required Materials
1) Weygandt, Kimmel and Kieso, Accounting Principles, Tenth Edition, WileyPlus version (which
includes WileyPlus on-line homework submission software).
2) The KUAIS website.
Online Homework Submission through “WileyPlus”
The URL for the unique online homework submission website for this course can be reached through:
http://edugen.wileyplus.com/edugen/class/cls356616/
You must use the registration code that comes with your book to register here. You must include your
official KOÇ e-mail address, your registered section number, and your name using only the English
characters as part of your registration to WileyPlus.
Important Student Tips for Using WileyPlus
https://www.wileyplus.com/WileyCDA/resources-and-support/students.html
How to Get Help with WileyPlus
http://wileyplus.custhelp.com/app/home . This site offers 24/7 WileyPlus support. You can search the existing
WileyPlus knowledge base to find the answer to your WileyPlus question. Use the “Live Chat” or "Ask a
Question" feature to solve your problem if you cannot find an answer to your question in the existing FAQ
database.
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Course Format and Assessment
Course Format
Classes consists of lecture/discussion sessions and active problem solving. You must however
work independently to solve exercises and problems on your own. This is essential to succeed in this
course. As a result, exercises and problems are assigned for each chapter of the textbook, and listed on
the last page of this syllabus. I will review the solutions to some of these exercises and problems in class.
You are expected to practice solving all of the assigned exercises and problems. Homework problems will
be assigned using the on-line homework system, WileyPlus. These on-line homework assignments will
be graded and form part of your course grade. After I review answers to some of the assigned problems
in class, I will then post the some of the solutions to the KUAIS website for this course. Be prepared to
answer questions and contribute to the solutions to these exercises and problems in class. Working with
exercises and problems is essential. Understanding the solution presented in class for a particular
problem is only the first step; you must be able to solve similar problems yourself.
Students are expected to use both the on-line homework system (WileyPlus) and KUAIS. Both are
essential to this course.
Grading Scheme1 - The course grade will be computed according to the following grading scheme:
First exam
20%
Second exam
20%
Final exam
40%
On-line homework
10%
Class participation / Professionalism
10%
Total
100%
There are no extra credit options available for this course.
Re-Grading Policy
If you have questions regarding the grading of an exam, please state the question in writing within
one week from the time you receive your exam grade. I will re-grade the entire exam. After re-grading an
exam, the result may change: if a mistake was made in the original grading, then the grade may increase
or decrease after re-grading.
Exam and Grading Policies
1) If you miss an exam without an excuse approved by the University, this will result in getting zero for
that exam. No make-up exam will be given unless your excuse is approved by the University. Upon
completion of the mid-term II, towards the end of semester, a cumulative make-up exam (covering all
chapters completed up to the make-up exam date) may be given to those students who have an excuse
approved by the University. That make up will replace whichever mid-term (I or II) was missing.
2) The exam schedule will be announced later during the semester. All exams are “closed book” exams.
3) All materials covered in class and/or included in the assigned chapters are “fair game” for the exams.
4) The minimum requirement for the final exam is 50 pts (out of 100 pts).
5) Letter grades will be assigned based on the following grading scale, at the end of the semester:
A+
above 100
A
100 – 93
A88 – 92
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This grading policy and scheme may be subject to review during the term. If the grading policy and scheme have to be
updated during the term, you will be informed in class and the updated version will be posted in KUAIS website. It is your
responsibility to check the KUAIS web site for any updates.
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B+
B
BC+
C
CD+
D
F
83 –
78 –
73 –
68 –
63 –
58 –
54 –
50 –
0–
87
82
77
72
67
62
57
53
49
Policies Related to Possible Quizes/Class Participation/Professionalism
1) During the semester, you may have quizes; it will announced in class.
2) Attendance is required in this course. Students who fail to attend 1/3 (or 33.3%) of the classes held
will get an automatic F. Thus, minimum attendance requirement is 2/3 (or 66.6%). It is your
responsibility to control and keep up your attendance rate.
3) In the context of this class, professionalism requires that you arrive in classroom on time.
4) Professionalism is defined on the second page of this syllabus.
5) If you miss a class, it is entirely your responsibility to determine what you have missed including any
administrative announcements.
Homework Submission Policies
1) On-line homework assignments will be available through WileyPlus website every week on
Thursday. The assignment will be due on the following Sunday. Given the fixed schedule of
homework assignments, no e-mail communication will be sent regarding the start and end date of the
homework availability will be made. It is your responsibility to check WileyPlus website regularly. If
an assignment date is updated for a spesific chapter, it will be announced in class.
2) No makeup homework assignments are offered for the missed homework deadlines. If you miss the
deadline for a homework submission, then your grade for that homework assignment is zero.
3) On-line homework assignments will be automatically graded by WileyPlus Software. It is your
responsibility to successfully submit your homework online. If you have questions regarding the
grading of homework through WileyPlus, please state the question in writing within one week from
the time the homework is due. Questions regarding the grading of homework through WileyPlus that
are submitted beyond one week from the time the homework is due will NOT be answered.
Other Important Notes
1) If there are modifications or additions on this syllabus, they will be announced in class or the students
will be informed through email and the updated version will be provided in KUAIS. It is your
responsibility to keep up with in-class and out-of-class announcements for any changes.
2) Read and study the chapters in the book. This is critical; there are a lot of concepts covered in this
course that you can only really grasp if you read the chapters of the book we cover. Just doing the
homework is not enough.
3) Work the assigned homework problems as well as additional problems provided in class in depth.
4) Keep up with the course. This is a comprehensive course, and the material builds upon itself. In
addition, much of the material is highly detailed. As a result, it is highly difficult to cram this material
at the end. You should expect to study a minimum of 6 hours (outside of class) per week to be
successful in the course.
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