Principles of Managerial Accounting (ACBU 2223)
COURSE SYLLABUS
Instructor:
Email:
Office:
Office Hours:
Professor John Savignano, CPA
John@Savignano-CPA.com
Hughes Hall – Fifth Floor
Upon request
Term:
Class Days:
Classes:
Locations:
Summer Session II 2014
Tues., Wed., & Thur. from 6-9 p.m.
ACBU-2223-R21
Rose Hill
I. Course Overview
The course Management Accounting is concerned with how information is derived and used for internal
purposes. The course covers cost accounting systems, planning and control, and decision making.
II. Learning Goals
One objective of this course is for students to have an understanding of how costs associated with products
and services are both derived and used in decision-making. In addition, students are to have an
understanding of budgets and how they are used in planning and control, and will become familiar with
other topics relevant to the area of management accounting.
III. Required Texts and Materials
Textbook: Choose one version of the textbook from the list below:
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
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Managerial Accounting, 14th Ed., Garrison, Noreen and Brewer: McGraw Hill (Looseleaf version in bookstore, ISBN 0077419812), or
Managerial Accounting, 14th Ed., Garrison, Noreen and Brewer: McGraw Hill (Hard
cover, most expensive version, ISBN 0078111005), or
Managerial Accounting, 14th Ed., Garrison, Noreen and Brewer: McGraw Hill (eBook
version, cheapest version, can be purchased at www.coursesmart.com)
Couse Package: Can be obtained from ERES. Use the internet to connect to the Fordham Home Page,
then go to <Libraries>, then <Electronic Reserve (ERES)>, <Electronic Reserves and Reserve Pages>,
<ACBU2223> or <NEWMAN>. The password is: talk. Bring the course package with you to each
class.
Calculator: Bring a basic calculator to class, not a cell phone.
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On Reserve:
A hard copy of the solution manual (with solutions to all assigned and unassigned homework problems)
is available at the reserve desk in the library. Solutions to assigned problems can also be obtained using
the internet to connect to the Fordham Home Page, then go to <Libraries>, then <Electronic Reserve
(ERES)>, <Electronic Reserves and Reserve Pages>, <ACBU2223> or <NEWMAN>. The password
is: talk. You will need Acrobat Reader to see the solutions. Solutions to problems that have no asterisk
mark next to them in the syllabus and are not in bold are already on electronic reserve. Solutions to
other assigned problems will be put on electronic reserve approximately 1 or 2 days after the assigned
date in the syllabus.
IV. Basis for Final Grade
Assessment
Percent of Final Grade
Midterm Exam 1
2. Midterm Exam 2
3. Manitoba Case
4. Alberta Variance Case
5. Final Exam
6. Homework Problems
7. Participation/Adherence to policies
20%
20%
6%
6%
33%
10%
5%
100%
1.
A student’s participation grade is based on their contributions to the class and is reduced for being
late, using a cell phone in class (e.g., texting) or for other course policy violations discussed in the
syllabus.
For additional details on homework assignments please review Section V of this syllabus.
There is no extra credit work. Your grade is determined solely on the basis of the grading policy
stated above.
V.
Course Policies: Grades
Late Work Policy
1. Midterms and Final Exams
A student missing an exam will be given a grade of zero on that exam except if there is an approved
excused absence. A student must notify me of the approved excused absence prior to the exam (or if
not humanly possible, shortly after the exam). Failure to notify me of the emergency condition in a
timely manner will automatically result in a grade of “0”. If an excused absence arises and notification
is given in a very timely manner, then I will use my discretion in how a grade will derived including the
possibility of a make-up exam. (For more information on excused absences, please read the Course
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Attendance Policy discussed later in the syllabus.) A grade of zero can be given on a missed exam if
the student has missed 3 or more classes.
2. Homework Problems
There are 11 problem sets which are marked in bold. Solutions to these problems are to be handed in
at the beginning of class. Assignments not handed in on time will not be accepted for grading,
even if due to illness. However, your worse problem set will be dropped from your grade.
Therefore, if you miss only one class assignment for any reason, it will not harm your grade since only
10 of the 11 problem sets will be counted toward your grade.
3. Manitoba Case and Alberta Variance Case
The maximum grade on each of these assignments will be reduced by 25% for each day the assignment
is handed in late. Therefore, four days after the due date, a grade of zero will automatically be assigned.
The two cases will be handed out in class.
Submission Policy: Solutions to homework problems and cases are to be handed in at the start of class.
Group Work Policy: Each student is expected to coordinate, cooperate and contribute to all group
work. If a student choses to not actively participate and/or delay the progress of their group, their
participation grade may be impacted as well as their grade on the deliverable submitted by the group.
VI. Course Policies: Technology and Media
Cell Phones Usage: Cell phone use is not permitted in class (e.g., receiving or sending text messages,
emails, or other such communications) since it is disrespectful to the professor and disruptive to the rest of
the class. Therefore, students are expected to store their cell phones during class. Violations of this policy
will impact your participation grade.
VII. Course Policies: Student Expectations
Integrated Core Attendance Policy: Students are expected to attend every class. Absences will be
excused only if they are due to a religious holiday, serious illness, and death in the student's immediate
family, or required participation in a university-sponsored event. All requests to have an absence excused
must be processed through sophomore class dean who will notify your instructors. Such requests must be
made in writing within one week of an absence. Once an absence is excused, if an exam has been missed
then I will use my discretion in how a grade will derived including the possibility of a make-up exam.
Absences due to any other reasons than those listed above will be considered unexcused. Each student
can have one unexcused absence from an integrated core course without effect on your grade. For each
additional unexcused absence, a student’s course grade will be reduced a half letter grade.
Students are expected to arrive to class on time and are expected to remain in the classroom for the full
time period. Students arriving late or leaving the room at times prior to the end of class will be considered
late for that class and it will impact their participation grade.
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Fordham University’s Policy on the Integrity of Full-Time Study: Fordham University cannot
compromise on its objective of the honest and wholehearted pursuit of academic excellence. Students
must guard against allowing outside activities, including part-time employment, from interfering unduly
with their academic pursuits. Full-time student status means just that. Therefore, students should not
compromise their academic careers by losing sight of the primary objective of academic excellence.
Professionalism Policy: Please practice professional and courteous deportment during class. Surfing,
texting, tweeting, facebooking, myspacing, IM-ing, playing games, or any other similar activity will
distract you and your classmates. Violations of this policy will impact your participation grade.
Fordham University’s Academic Conduct Policy:
In this course—and in every course—you are expected to abide by Fordham University’s Code of
Conduct which includes, but is not limited to, the following Standards of Academic Integrity:
STANDARDS OF ACADEMIC INTEGRITY
Academic integrity is the pursuit of scholarly activity in an honest, truthful, and responsible manner. Violations of academic
integrity include, but are not limited to, plagiarism, cheating on exams, falsification, unapproved collaboration, and
destruction of library materials. Below are instances of violations with which all members of the academic community should
be familiar.
A. Plagiarism:
Plagiarism occurs when individuals attempt to present as their own what has come from another source. Plagiarism takes
place whether such theft is accidental or deliberate. It is no defense to claim that one has “forgotten” to document ideas or
material taken from another source.
Examples of plagiarism include, but are not limited to:
i. Using the ideas of another person, whether or not such ideas are paraphrased, from whatever source including oral,
print, broadcast, or computer-mediated communication;
ii. Rewriting borrowed material by simply dropping a word here and there, substituting a few words for others, or moving
around words or sentence;
iii. Presenting borrowed material, whether a phrase, sentence, or whole paragraphs without placing quotation marks
around the borrowed material in the approved style;
iv. Presenting, as one’s own an assignment, paper, or computer program partially or wholly prepared by another person,
whether by another student, friend, or by a business or on-line service that sells or distributes such papers and programs;
v. Failing to use proper citation for information obtained from print sources or the internet, according to citation criteria
specified by the instructor or in cases where instructor guidance is not given, by standard manuals of style (e.g. The
Chicago Manual of Style).
B. Cheating
Cheating occurs when individuals use course materials, information or devices (e.g., programmable calculator, cell phone)
when such is unauthorized or prohibited.
Examples of cheating include, but are not limited to:
i. Having or using unauthorized materials, information or an unauthorized device at an examination, test or quiz;
ii. Copying from another student at an examination, test or quiz, or copying another student’s assignment, data or
laboratory report;
iii. Permitting another student to copy from an assignment, paper, computer program, project, examination, test or quiz;
iv. Obtaining and/or using an unauthorized examination, test, or quiz prior to its administration;
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v. Having another person act as proxy to take an examination, test or quiz or to complete an assignment, paper, computer
program, or project.
C. Falsification
Falsification occurs when individuals make false statements that mislead others.
Examples of falsification include, but are not limited to:
i. The submission or presentation of a falsified excuse for an absence from a course requirement, examination, test or quiz;
ii. The presentation of false identification or credentials in order to gain admission to a course, examination, test, quiz or
degree program;
iii. The creation of a false or misleading citation;
iv. The manipulation or falsification of data for an academic assignment.
Sanctions for violations of academic integrity outlined in the Fordham University Student Handbook include a receiving a
failing grade on the assignment/examination, and possibly of receiving a failing grade for the course.
VII. Course Schedule
The Course Schedule attached shows the subjects that will be covered in each class. Problems which
have an asterisk (*) next to them are problems that I attempt to go over in class time. Students should be
prepared to discuss their solutions to those assigned problems in class, but should also work on the other
assigned problems as well. There are 11 problem sets which are marked in bold. Solutions to these
problems are to be handed in at the beginning of class.
VIII. Details on Essay and Project Assignments
1. Homework Problems
There are 11 problem sets which are marked in bold. Solutions to these problems are to be handed in
at the beginning of class. These solutions must be neatly hand written. PHOTOCOPIES WILL NOT
BE ACCEPTED NOR WILL OTHER MECHANICAL REPRODUCTIONS. EMAILS WILL ALSO
NOT BE ACCEPTED unless you have an excused absence from the dean’s office (in which case the
email must be sent prior to the class starting time on the date the assignment is due). THE
CALCULATIONS BEHIND NUMERIC SOLUTIONS MUST BE PROVIDED; OTHERWISE A
GRADE OF ZERO WILL BE GIVEN. ONLY ONE STUDENT NAME SHOULD APPEAR ON THE
SOLUTION. The solutions will be graded on a 2 point system (i.e., you can receive a grade of 2, 1 or
0). Your solution will be graded partially on the effort demonstrated by the work handed in, and less on
whether you derived the correct answer. I prefer for your own sake that you try these problems on your
own but you can look at the solutions that are on reserve. Assignments not handed in on time will not
be accepted for grading, even if due to illness. However, your worse problem set will be dropped
from your grade. Therefore, if you miss only one class assignment for any reason, it will not harm
your grade since only 10 of the 11 problem sets will be counted toward your grade.
2. Manitoba Case
The Manitoba Case covers activity based costing and is primarily quantitative in nature. Students can
work by themselves or in teams of up to four persons all from your own class. Students should not discuss
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the case with anyone except their teammates (if any). If a student chooses to work alone, the student
should not ask others for help. The entire solution must be typed.
3. Alberta Variance Case
The Alberta Variance Case covers variance analyses which are discussed in chapters 9 and 10. It is a
comprehensive case and is quantitative in nature. Students can work by themselves or in teams of up to
four persons all from your own class. Students should not discuss the case with anyone except their
teammates (if any). If a student chooses to work alone, the student should not ask others for help. The
entire solution must be typed.
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