ACCT 206: INTRODUCTION TO MANAGERIAL ACCOUNTING
Spring 2014
Mondays 6:00pm – 9:00pm
Instructor:
Telephone:
E-mail:
Mike Aiello, CPA MST
602-1857 (c)
michaelaiello@boisestate.edu
Required Course Text:
INTRODUCTION TO MANAGERIAL ACCOUNTING, 6TH EDITION, by Brewer, Garrison
& Noreen.
COBE Core Objectives
Understand and apply analytical and disciplinary concepts and methods related to
business and economics including accounting, economics, finance, information
technology, legal environment of business, management, mathematics and statistics.
Learning Objectives:
At the completion of this course, students will be able to:
Understand basic managerial and cost accounting concepts such as cost-volumeprofit, budgeting, product costing and cost behaviors.
Explain and utilize cost behaviors and cost systems in a decision-making context.
Prepare, use and evaluate budgetary data.
Generate and use cost information when making pricing and resource allocation
decisions.
Explain cost allocation and its importance in decision-making.
Evaluate capital expenditure decisions using discounted cash flow.
Recognize ethical dilemmas as they occur in managerial accounting.
Outcome Assessment:
Evaluation of the student’s understanding of managerial accounting will primarily
involve homework, examinations, and classroom participation. Examinations will be
used to evaluate written communication skills and discussion of homework/class
participation will be used to evaluate oral communication skills.
Reminder of Policy on Academic Honesty:
You are encouraged to become familiar with the University’s Policy of academic
dishonesty found in the Student Code of Conduct. The content of the Code applies
to this course. If you are in doubt regarding the requirements, please consult with
me before you complete any requirements of the course. In accordance with Boise
State University policy, any instance of dishonesty in the class may result in a failing
grade for the course.
Grading:
Exam #1
Exam #2
Final Exam
Homework
Class Participation & Responsibility
Total
100 pts
100 pts
150 pts
100 pts
50 pts
600 pts
Note: Boise State has now implemented a plus/minus grading system. The following
chart translates the overall % grade into a letter grade and quality points. The instructor
reserves the right to make adjustments as to what percentage qualifies for each letter
grade.
Quality Points Per
Credit Hour (GPA)
Percentage
Letter Grade
97 and above
A+
4.0
93-96
A
4.0
90-92
A3.7
87-89
B+
3.3
83-86
B
3.0
80-82
B2.7
77-79
C+
2.3
73-76
C
2.0
70-72
C1.7
67-69
D+
1.3
63-66
D
1.0
60-62
D0.7
59 and below
F
0.0
Exams: We will have two “midterm” exams given during the semester and a
comprehensive final exam given during finals week. Exams will be a mixture of
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problems, short answer, and multiple choice questions. Exams will be given on the
scheduled dates (see tentative schedule that follows). YOU MUST TAKE THE
EXAMS ON THE DATES SCHEDULED. Make-ups are generally only allowed if
you must be out of town on school business (e.g., sports) or in the event of a serious
emergency. If you miss an exam without making prior arrangements to take a make-up,
your grade on the exam will be zero. More information regarding exams will be
forthcoming.
Homework: Homework will be collected at the end of the period in which the cases,
exercises, or problems are covered in class. For each assigned case, exercise, or problem
not submitted, one point will be deducted from the student’s score. Homework submitted
late will result in a one-half point deduction. For each ten items turned in late, or not at
all, the student’s grade will be reduced by one letter grade. It is YOUR responsibility to
complete all assigned homework prior to the beginning of class. Students not completing
homework in a timely manner should not expect to do well on examinations. The
tentative schedule of topics to be covered and specific homework assignments are listed
on the pages that follow.
The assignment on the list below is due the following class i.e. the assignment on Aug.
26 – Chapter 1 Assignment is due on Sept. 9.
TENTATIVE SCHEDULE
Date
Topic
Monday, Jan. 27 Introduction
Managerial
Accounting
Chapter
Assignment
(See details of each Assignment
following this chart)
Prologue Chapter 1 Assignment
1
Monday, Feb. 3 Job Order
Costing
2
Chapter 2 Assignment
Monday, Feb. 10 ABC Costing
3
Chapter 3 Assignment
Monday, Feb. 17 President’s Day
Monday, Feb. 24 Process Costing
No Class
4
Chapter 4 Assignment
Monday, Mar. 3 EXAM 1: Covers
Chapters 1-3
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Monday, Mar. 10 Review Exam
Cost-VolumeProfit
5
Chapter 5 Assignment
Monday, Mar. 17 Var. Costs &
Segments
6
Chapter 6 Assignment
Monday, Mar 24 Profit Planning
7
Chapter 7 Assignment
Monday, Mar. 31 Spring Break
Monday, Apr. 7 Flexible Budgets
& Standard Costs
No Class
8
Chapter 8 Assignment
Monday, Apr. 14 EXAM 2: Covers
Chapters 4-7
Monday, Apr. 21 Decentralization Appendix Chapter 9 Assignment
9
Monday, Apr. 28 Differential
Analysis
10
Chapter 10 Assignment
Monday, May 5 Professional
Responsibility Course wrap up
FINAL EXAM
Class Participation & Responsibility: Professional behavior obviously enhances the
learning environment. Any disruption to that environment, such as arriving late, leaving
early without notice, side conversations in class, the use of cell phones/texting in class,
being frequently unprepared, frequent absences, or other disruptive behavior will reduce
your class participation and responsibility grade. Students are expected to come to every
class having completed the reading/homework assignments and prepared to discuss them
intelligently. I may call on you to answer homework problems, engage in class exercises,
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or discuss important points from the reading. Your class participation and responsibility
grade may be reduced if you are not regularly prepared for class discussions.
Class Website:
We will be using the Blackboard on-line learning tool as a course supplement. All
students should gain access to Blackboard and the class website on Blackboard. See
instructions at the “Instructions for Using Blackboard at Boise State” link at
http://blackboard.boisestate.edu. Use your Bronco Web ID and password to get into the
system. Students are responsible for checking the class website for important
announcements (e.g., cancellation of class, changes in assignments, etc.).
Specific Assignments:
The following sets forth the specific homework that you should complete prior to the date
assigned in the syllabus.
Chapter 1 Assignment:
Introduction to Managerial Accounting
Read the Introduction to the textbook.
Read all of Chapter 1
Complete the Chapter 1 Quiz
Do Exercises 1-9, 1-11, 1-3, 1-13
Chapter 2 Assignment:
Do Problems 1-21A, 1-15A, 1-18A
Read all of Chapter 2
Do Exercises 2-14, 2-11, 2-16, 2-8
Chapter 3 Assignment:
Do Problems 2-24A, 2-25A
Read all of Chapter 3
Do Exercises 3-8, 3-7
Do Problem 3-13A
Chapter 4 Assignment:
Read all of Chapter 4
Do Exercises 4-2
Do Problem 4-13A
Chapter 5 Assignment:
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Do Problems 4-15A
Read all of Chapter 5
Do Exercises 5-13, 5-17, 5-11, 5-15
Chapter 6 Assignment:
Do Problem 5-20A
Do Exercise 5-14
Read all of Chapter 6
Do Exercises 6-7, 6-9, 6-11
Chapter 7 Assignment:
Do Problems 6-20A, 6-24A
Read all of Chapter 7
Do Exercises 7-10, 7-11, 7-12
Do Problem 7-21A
Chapter 8 Assignment:
Do Problem 7-26A
Read all of Chapter 8 (except appendix)
Do Exercises 8-16, 8-13, 8-14, 8-10
Chapter 9 Assignment:
Read all of Chapter 9
Do Exercises 9-10, 9-9, 9-7
Chapter 10 Assignment:
Do Exercises 9-3, 9-11
Read all of Chapter 10
Do Exercises 10-11, 10-17, 10-10, 10-7, 10-12
Chapter 11 Assignment:
Do Exercises 10-4,
Do Problems 10-22A, 10-28A
Read all of Chapter 11
Do Exercises 11-7, 11-9, 11-8
Page 6 of 7
Do Problem 11-10A
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