MGT 5: Managerial Accounting
Undergraduate Course, Fall 2009
PROFESSOR: L. JEAN DUNN, JR.
EMAIL: ljdunn@roadrunner.com
PHONE: (760) 846-6015
OFFICE LOCATION: In classroom Otterson Hall 1S114
OFFICE HOURS: Tuesday, 6:20 PM to 7:00 PM
TA: Babak Amiri
EMAIL: babak.amiri.2010@rady.ucsd.edu
Note: This syllabus may be updated and revised at a later date. Please check WebCT for latest version.
COURSE TIMES AND LOCATION
The class time is Tuesday and Thursday afternoons from 3:30 PM to 4:50 PM and we will use the tiered
classroom, Otterson Hall 1S114 at the Rady School of Management.
COURSE DESCRIPTION
It is critical that business managers and other organizational leaders understand the financial issues
common to a broad range of organizations. This course will focus on internal accounting fundamentals,
including cost behavior, cost application methods, overhead allocation methods, break-even analysis,
budgeting, cost variance analysis, inventory management, and capital budgeting. These concepts and
skills are critical in determining an organization’s product pricing, profitability as well as the optimum cost
structure.
COURSE OBJECTIVES
The main goal of the course is to provide students with both the quantitative tools as well as the
leadership insights needed to successfully contribute to the financial success of the enterprise. Students
will learn about the broad range of tasks of the financial manager. While this is an introductory course in
management accounting, it will cover all the main topics at an appropriate depth to sufficiently prepare the
students to effectively manage the financial concerns of the small to medium sized enterprise or to make
important contributions to larger and more complex organizations.
The course will utilize lectures, case studies, and guest speakers from industry. This quarter-length
course is designed for upper division undergraduate students.
COURSE MATERIALS
The text book for this course is:
th
Managerial Accounting. 8 Edition 2009 (FCF)
Ronald W. Hilton
McGraw-Hill/Irwin. New York, New York
You should also have use of a calculator to better prepare case studies and test questions.
The assigned readings, cases and class schedule are given in the attached course outline. Each student
is expected to have completed the reading for each class before the class starts. Case studies will be
due as assigned in the schedule and will be turned in before class on the day due. Each student is
expected to be prepared to contribute to the classroom discussion. (See below.)
ATTENDANCE
You are expected to attend every class; you are responsible for the material covered in class whether or
not you attend. I realize that despite your best efforts you might be forced to miss a class due to
unforeseen emergencies and I would like you to inform me if you have missed (or will miss) a class.
EVALUATION AND GRADING
Students will be evaluated based on performance in their areas of effort:
i. Homework (20%) - There will be a case study assignment a week to be handed in before class
starts on the days specified on the attached course schedule.
ii. Midterm (30%) - There will be a mid-term examination on Oct. 29th. It can cover all text readings,
cases, homework and class discussions up to that time.
iii. FINAL EXAM (50%) - There will be a 3 hour final exam. It will cover all text readings, cases, and
class discussions during the quarter.
Please note: All exams are to be completed individually so collaboration among students is not allowed.
COURSE OUTLINE
Thursday, September 24, 2009
Intro to Managerial Accounting
Basic Accounting Concepts
Chapter 1
Tuesday, September 29, 2009
Basic Accounting Concepts
Thursday, October 1, 2009
Basic Cost Mgmt. Concepts
Chapter 2
Tuesday, October 6, 2009
Product Costing Batch
Chapter 3
Thursday, October 8, 2009
Process Costing
Chapter 4
Case Study #1 due October 6, 2009
Case Study #2 due October 13, 2009 At the start of class
Tuesday, October 13, 2009
Activity Based Costing
Chapter 5
Thursday, October 15, 2009
Activity Costing
Chapter 6
Case Study #3 due October 20, 2009 At the start of class
Tuesday, October 20, 2009
Cost/Volume Analysis
Chapter 7
Thursday, October 22, 2009
Absorption & Variable Costing
Chapter 8
Tuesday, October 27, 2009
Midterm Exam
Thursday, October 29, 2009
Profit Planning
Chapter 9
Case Study #4 due November 3, 2009 At the start of class
Tuesday, November 3, 2009
Standard Costing
Chapter 10
Thursday, November 5, 2009
Flexible Budgeting
Chapter 11
Case Study #5 due November 10, 2009 At the start of class
Tuesday, November 10, 2009
Responsibility Accounting
Chapter 12
Thursday, November 12, 2009
Investment Centers
Chapter 13
Case Study #6 due November 17, 2009 At the start of class
Tuesday, November 17, 2009
Decision Making
Chapter 14
Thursday, November 19, 2009
Target Costing
Chapter 15
Tuesday, November 24, 2009
Capital Expenditures
Chapter 16
Thursday, November 26, 2009
Thanksgiving
Tuesday, December 1, 2009
Allocation of Support
Activity and Joint Costs
Chapter 17
Case Study #7 due December 3, 2009 At the start of class
Thursday, December 3, 2009
Review
ACADEMIC INTEGRITY
Integrity of scholarship is essential for an academic community. As members of the Rady School, we pledge
ourselves to uphold the highest ethical standards. The University expects that both faculty and students will honor
this principle and in so doing protect the validity of University intellectual work. For students, this means that all
academic work will be done by the individual to whom it is assigned, without unauthorized aid of any kind.
The complete UCSD Policy on Integrity of Scholarship can be viewed at: http://wwwsenate.ucsd.edu/manual/appendices/app2.htm#AP14
How the Honor Code applies to this course:
Students are expected to complete the course in compliance with the instructor's standards. No student shall
engage in any activity that involves attempting to receive a grade by means other than honest effort; for example:
No student shall knowingly procure, provide, or accept any unauthorized material that contains questions or
answers to any examination or assignment to be given at a subsequent time.
No student shall complete, in part or in total, any examination or assignment for another person.
No student shall knowingly allow any examination or assignment to be completed, in part or in total, for himself or
herself by another person.
No student shall plagiarize or copy the work of another person and submit it as his or her own work.
No student shall employ aids excluded by the instructor in undertaking course work or in completing any exam or
assignment.
No student shall alter graded class assignments or examinations and then resubmit them for re-grading.
STUDENTS WITH DISABILITIES
A student who has a disability or special need and requires an accommodation in order to have equal access to
the classroom must register with the Office for Students with Disabilities (OSD). The OSD will determine what
accommodations may be made and provide the necessary documentation to present to the faculty member.
The student must present the OSD letter of certification and OSD accommodation recommendation to the
appropriate faculty member in order to initiate the request for accommodation in classes, examinations, or other
academic program activities. No accommodations can be implemented retroactively.
Please visit the OSD website for further information or contact the Office for Students with Disabilities at (858)
534-4382 or osd@ucsd.edu.