Department of Accounting
College of Business Administration
Kent State University
Kent, Ohio 44242
Course Outline (tentative)
K-25 EMBA Class
Accounting Information for Executive Action
BAD 67032, Section900, Call 21414
Spring 2005
Course Objective: This course builds on the concepts covered in financial accounting. It
will cover both the theory and practices in managerial decision-making. The focus of the
course is on planning and control decisions in businesses—retail, wholesale, service,
selling, non-profit, and manufacturing.
Required Text: Horngren, C., G. Sundem, and W. Stratton. 2005. Introduction to
Management Accounting N.J.: Prentice-Hall, Third edition.
Performance Evaluation: The performance in the class will be judged using short
quizzes and two exams. The distribution of points is as follows: 4 quizzes (100 points)
and 2 exams (200 points). The quizzes and examinations will have both multiple choice
and short problems.
Class Participation & Preparation: It is strongly recommended that the assigned
chapters be read before the class meeting. Students are also advised to work out the
answers to exercises given at the end of the chapter before the class discussion. It is quite
likely that in some class sessions, we may lag behind the schedule and in the other
sessions we may pick up the pace to catch up with the class schedule.
Class Schedule
Saturday, March 12, 2005 (1:00-4:30)
Managerial Accounting and the Business Organization (C1)
Cost Behavior and Cost-Volume Relationships (C2)
1
Friday, March 18, 2005, (6:00 – 9:30)
Quiz 1 (C1-C2)
Measurement of Cost Behavior (C3)
Cost Management Systems and Activity-Based Costing (C4)
Saturday, April 9, 2005 (8:30-Noon)
Quiz 2 (C3-C4)
Relevant Information and Decision Making: Marketing Decisions (C5)
Relevant Information and Decision Making: Production Decisions (C6)
Saturday, April 16, 2005 (8:30-Noon)
Exam I (C1-C6)
The Master Budget (C7)
Saturday, April 23, 2005 (8:30-Noon)
Flexible Budgets and Variance Analysis (C8)
Management Control Systems and Responsibility Accounting (C9)
Saturday, May 7, 2005 (8:30-Noon)
Quiz 3 (C8-C9)
Management Control in Decentralized Organizations (C10)
Capital Budgeting (C11)
Friday May 13, 2005 (6:00-9:30)
Quiz 4 (C10-C11)
Cost Allocation (C12)
2
Accounting for Overhead Costs (C13)
June 4, 2004 (8:30-Noon)
Exam II (C9-C13)
3