ACCOUNTANCY 230
SYLLABUS – Fall 2014
INSTRUCTOR:
Office:
E-Mail:
Office Hours:
Mark Edmonds
Rehn Hall - Room 218
medmonds@siu.edu
Tuesday 12:30 to 2:00 pm
Also, by appointment
REQUIRED TEXT: Introduction to Managerial Accounting, Sixth Edition, Brewer, Garrison, Noreen (custom loose leaf
textbook available at local bookstores) AND the Accounting 230 Lecture Guide (available in class)
REQUIRED SUPPLEMENT: McGraw Hill Connect (online book supplement for homework, other assignments, and tests).
Can be accessed at http://connect.customer.mcgraw-hill.com/students-how-to-order/ or it can be purchased at Amazon. This
is required for the completion of all assignments in the course. Do not select the free trial version as you will lose access to the
course materials in the middle of the semester and some of the features of Connect may not be available in the free trial
version. Once Connect has been purchased and you have registered, the course website is
http://connect.mheducation.com/class/m-edmonds-fall-2014-accounting-230-002
DESIRE 2 LEARN ACCESS: It is your responsibility to ensure you have access to the Desire 2 Learn System. Therefore, you must
have a current SIU email address and campus ID in order to do this. There is a contact number and email address for technical support
if you are having problems. General course information and updates, including the syllabus, lecture notes and the grade book will be
posted on D2L.
EMAIL POLICY: If you need to contact me outside of class, please email me at medmonds@siu.edu. I will check emails, on a
daily basis, Monday through Friday.
OBJECTIVES: A broad objective of the course is to familiarize students with cost terms, cost behavior, and a costing system - job
order costing. A broad objective of the course is to familiarize the student with planning and control in a managerial environment.
To accomplish this, the student should understand: cost behavior, cost-volume-profit analysis and interpret results; how to prepare
operating budgets; prepare and interpret segment reports; variances in a standard costing system; and how flexible budgets are
prepared and used. A broad objective of the course is to familiarize students with decision-making using cost data. To accomplish
this, the student should understand: relevant costs and use them to make decisions; capital budgeting techniques to make decisions.
REQULAR EXAMINATIONS: (60% of your grade) There will be three (3) regular examinations given during the class time noted
on the syllabus. Each exam is worth 100 points. Each examination will consist of a combination of 50 true/false and multiple-choice
formatted questions. The exams will include questions from concepts and definitions in the reading assignments; all of these topics
may not have been specifically covered in class so it is imperative that you read the chapters as well as the written assignments.
OPTIONAL FINAL EXAMINATION: The final examination is optional and comprehensive. It will be split equally among the
chapters covered throughout the course. In case a student may miss an exam or not satisfied with a score on one exam, the score
earned on the final examination may substitute for a score on one (and only one) regular examination. THE UNIVERSITY
SCHEDULES THE FINAL EXAM and the schedule can be found at http://registrar.siu.edu/pdf/examfall14.pdf.
PRE-LECTURE QUIZZES: (Bonus Points Opportunity) This is an opportunity to earn bonus points in the course. Pre-lecture
quizzes are to be completed on Connect prior to the scheduled chapter lecture. The due dates of the quizzes are available on Connect,
but they are subject to change given the progression of the course. The pre-lecture quizzes are designed to assess your knowledge
related to the chapter vocabulary and basic concepts from the assigned chapter. They have also been designed to prepare you for the
in-class chapter lectures. Each pre-lecture quiz will contain 5 multiple choice format questions. You will have one (1) attempt and 30
minutes to complete each pre-lecture quiz scheduled on Connect. Make sure to complete the pre-lecture quiz within the time
provided. Failing to do so will result in a failed attempt. THERE ARE NO MAKEUP PRE-LECTURE QUIZZES. At the end of the
semester, the instructor will assess each student's performance on the pre-lecture quizzes and will assign bonus points. The instructor
will determine the total bonus points available at the end of the semester based on the performance of the class on all assignments and
tests.
HOMEWORK: Homework assignments, for each chapter, are provided on Connect. In order to earn homework points you need to
complete all homework assignments for each chapter by the due date listed on the attached schedule and Connect. Assignments must
be completed on Connect. You will have 3 attempts to answer all questions correctly. After answering all questions correctly or
after your 3rd attempt print off your answers for review homework during class. Students who receive a score of less than 90% are
required to attend class on homework day in order to receive full credit for the assignment. Failure to be present in class will result in
the student receiving the grade achieved on the Connect assignment. There are no make-ups for homework assignments unless you
can provide a University approved excuse.
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The questions/information to complete the homework is located on Connect. During homework days, I will review the homework
assignments and answer any questions you may have related to it. Also, on homework days there is a chance I will also offer bonus
points by calling on students to work out the problem at the board. You must be in class on the day bonus points are offered and your
homework must be complete to receive the bonus points. No exceptions.
GRADING:
Exam 1
Exam 2
Exam 3
Homework
Total Points
100 points (Chapters 1, 2 and 5
100 points (Chapters 7, 8 and 9)
100 points (Chapters 6, 10 and 11)
180 points (20 points each)
480 points
Pre Lecture Quizzes - Determined by the instructor at the end of the semester as described above.
Final Exam – Optional and will replace your lowest exam score from either exam 1, 2 or 3.
A – 480 points – 432 points
B – 431 points – 384 points
C – 383 points – 343 points
D – 342 points – 288 points
F – 287 points and below
MAKE-UP EXAMINATIONS: No make-up exams will be given, unless you have a University-approved trip (I must see
documentation prior to the test day) or valid medical excuse. Students who do not report to take the exam at the scheduled time and
date will automatically receive a ZERO score for that exam. Students who miss an exam MUST take the final exam.
CALCULATORS: Calculators are permitted and suggested for all exams. You should bring your calculator to all class sessions, as
we will be using them in class. Sharing calculators is prohibited during exams. NO PROGRAMMABLE OR GRAPHING
CALCULATORS, FINANCIAL CALCULATORS, IPODS, CELL PHONES OR PDA’S ARE ALLOWED TO BE USED ON ANY
EXAM.
ATTENDANCE: You can learn the course content adequately only if you attend and participate in class. Examinations will cover
material covered in class as well as material in the textbook. If you miss class for any reason, it is your responsibility to obtain the
material covered. While no points are directly assigned to attendance, it is often used to gauge student performance. Historically
speaking, students with high attendance records in this class have achieved higher grades than those with poor attendance.
CLASS ETIQUETTE: Everyone attending is expected to conduct himself or herself in a professional manner. This means everyone
should: (1) turn off cell phones out of respect for other students in the class and the professor. Please do not leave class to answer
phone calls, (2) be prepared PRIOR to class by completing the assigned work (the reading and the problems; (3) bring appropriate
materials to class (textbook, notebook, pen/pencil, calculator); (4) be at class on time and do not leave and enter during class. It is
required that all students be respectful to all in the class. If you have questions, please raise your hand and ask the instructor. You will
not be allowed to come and go during the class. If you must leave class early for some reason, please inform the instructor prior to
class. These actions are disruptive to fellow students Please be considerate of all in class and remain quiet and seated until class is
dismissed. Individuals who do not find class a productive use of their time should not come to class.
ACADEMIC DISHONESTY: Students caught cheating on an examination will automatically receive an “F” for the course, and the
matter will be transferred to the Director of the School of Accountancy for disciplinary action. The College of Business academic
dishonesty policy can be found at http://www.cba.siu.edu/studentaffairs/dishonesty_2005.pdf
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The instructor reserves the right to make changes in the syllabus and class schedule.
Such changes will be announced in class.
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DAILY ASSIGNMENT SHEET - SUBJECT TO CHANGE
DATES
Assigned
HOMEWORK ASSIGNMENT
Reading
TOPIC
Due @ the Beginning of Class
Tuesday
Aug 19
Thursday
Aug 21
Tuesday
Aug 26
Thursday
Aug 28
Tuesday
Sept 2
Thursday
Sept 4
Tuesday
Sept 9
Thursday
Sept 11
Tuesday
Sept 16
Thursday
Sept 18
Tuesday
Sept 23
Thursday
Sept 25
Tuesday
Sept 30
Thursday
Oct 2
Tuesday
Oct 7
Thursday
Oct 9
Tuesday
Oct 14
Thursday
Oct 16
Tuesday
Oct 21
Thursday
Oct 23
Tuesday
Oct 28
Thursday
Oct 30
Tuesday
Nov 4
Thursday
Nov 6
Tuesday
Nov 11
Thursday
Nov 13
Class Introduction
Review of Financial Accounting
Chapter 1
Pages 22 - 30
Chapter 1
Lecture - Chapter 1 – Part 1
Cost Concepts
Lecture – Chapter 1 – Part 2
Chapter 1
Homework – Chapter 1
Chapter 2
Lecture – Chapter 2
Systems Design: Job Order Costing
Homework – Chapter 2
Chapter 2
Chapter 5
Chapter 5
Lecture – Chapter 5
Cost-Volume-Profit Relationships
Homework – Chapter 5
Watch videos – Posted on D2L
HW Chapter 1 on Connect
Ch 2 Pre Lecture Quiz
Due Today @ 11 am on Connect
HW Chapter 2 on Connect
Ch 5 Pre Lecture Quiz
Due Today @ 11 am on Connect
HW Chapter 5 on Connect
Review for Exam 1
Exam 1 – Chapters 1, 2 and 5
Exam given during class
Chapter 7
Review Exam 1
Lecture – Chapter 7
Profit Planning
Homework – Chapter 7
Ch 7 Pre Lecture Quiz
Due Today @ 11 am on Connect
HW Chapter 7 on Connect
Chapter 8
Pages 335 - 346
Chapter 8
Lecture – Chapter 8
Flexible Budgets, Standard Costs & Variances
Homework – Chapter 8
Ch 8 Pre Lecture Quiz (Part I)
Due Today @ 11 am on Connect
HW Chapter 8 on Connect
Chapter 7
NO CLASS - Fall Break
Chapter 9
Chapter 9
Lecture – Chapter 9
Performance Measurement in Organizations
Homework – Chapter 9
Ch 9 Pre Lecture Quiz
Due Today @ 11 am on Connect
HW Chapter 9 on Connect
Exam 2 – Review in Class
Exam 2 – Chapters 7, 8 and 9
Review Exam 2
Chapter 6
Chapter 10
Chapter 10
Exam given during class.
Lecture – Chapter 6
Variable Costing and Segment Reporting
Homework - Chapter 6
Ch 6 Pre Lecture Quiz
Due Today @ 11 am on Connect
Lecture – Chapter 10
Differential Analysis: Decision Making
Homework – Chapter 10
Ch 10 Pre Lecture Quiz
Due Today @ 11 am on Connect
HW Chapter 6 on Connect
HW Chapter 10 on Connect
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Tuesday
Nov 18
Thursday
Nov 20
Tuesday
Nov 25
Thursday
Nov 27
Tuesday
Dec 2
Thursday
Dec 4
Thursday
Dec 11
Chapter 11
Chapter 11
Lecture – Chapter 11
Capital Budgeting Decisions
Homework – Chapter 11
Ch 11 Pre Lecture Quiz
Due Today @ 11 am on Connect
HW Chapter 11 on Connect
Exam 3 – Review in Class
NO CLASS – Thanksgiving Break
Exam 3 – Chapters 6, 10 and 11
Review Exam 3
OPTIONAL FINAL EXAM
Exam given during class
Comprehensive Final Exam: 10:00 – 11:45am
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Policy Statement
Fall 2014
WITHDRAWAL POLICY ~ Undergraduate only
Students who officially register for a session may not withdraw merely by the stopping of attendance. An official withdrawal form needs to be initiated by the
student and processed by the University. For the proper procedures to follow when dropping courses and when withdrawing from the University, please visit
http://registrar.siu.edu/pdf/ugradcatalog1314.pdf
INCOMPLETE POLICY~ Undergraduate only
An INC is assigned when, for reasons beyond their control, students engaged in passing work are unable to complete all class assignments. An INC must be
changed to a completed grade within one semester following the term in which the course was taken, or graduation, whichever occurs first. Should the student
fail to complete the course within the time period designated, that is, by no later than the end of the semester following the term in which the course was taken,
or graduation, whichever occurs first, the incomplete will be converted to a grade of F and the grade will be computed in the student's grade point average.
For more information please visit:
http://registrar.siu.edu/grades/incomplete.html
REPEAT POLICY
An undergraduate student may, for the purpose of raising a grade, enroll in a course for credit no more than two times (two total enrollments) unless otherwise
noted in the course description. For students receiving a letter grade of A, B, C, D, or F, the course repetition must occur at Southern Illinois University
Carbondale. Only the most recent (last) grade will be calculated in the overall GPA and count toward hours earned. See full policy at
http://registrar.siu.edu/pdf/ugradcatalog1314.pdf
GRADUATE POLICIES
Graduate policies often vary from Undergraduate policies. To view the applicable policies for graduate students, please visit
http://gradschool.siu.edu/about-us/grad-catalog/index.html
DISABILITY POLICY
Disability Support Services provides the required academic and programmatic support services to students with permanent and temporary disabilities. DSS
provides centralized coordination and referral services. To utilize DSS services, students must come to the DSS to open cases. The process involves
interviews, reviews of student-supplied documentation, and completion of Disability Accommodation Agreements.
http://disabilityservices.siu.edu
STUDENT CONDUCT CODE
http://policies.siu.edu/other_policies/chapter3/conduct.html
SALUKI CARES
The purpose of Saluki Cares is to develop, facilitate and coordinate a university-wide program of care and support for students in any type of distress—
physical, emotional, financial, or personal. By working closely with faculty, staff, students and their families, SIU will continue to display a culture of care
and demonstrate to our students and their families that they are an important part of the community. For Information on Saluki Cares: (618) 453-5714, or
mailto:siucares@siu.edu,
http://salukicares.siu.edu/index.html
.
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Fall 2014
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