BA 625: Financial and Managerial Accounting
Fall 2015
COURSE INFORMATION
Instructor: Dr. Victoria Krivogorsky, Professor
GA: Stephen Beckwith
Class Days: Tuesday 1:00pm-3:40pm in EBA 339
Tuesday 7:00pm-9:40pm in GMCS 310
Office Hours: by appointment
Office Location: SSE-2435
E-mail: ba625.fall15.sdsu@gmail.com
Units: 3
Course Overview
This course covers the topics in financial and managerial accounting for decision making and control in profit-directed
organizations. Terminology, concepts, framework, and tools used to understand and analyze the financial consequences of
business activities. Not open to students with credit in Business Administration 650.
MBA Student Learning Outcomes
MBA students will:

Develop a solid foundation in theoretical concepts and managerial skills needed to lead business organizations.

Be able to analyze environments in which managers make and implement business decision.

Be able to formulate, communicate, and coordinate strategies to solve business problems and pursue opportunities.
Course Learning Outcomes
At the end of this course students should be able to:
1. Explain and illustrate information conveyed by financial statements and the linkages among the four financial
statements.
2. Analyze and record business transactions and their associated effects on the financial statements
3. Analyze financial statements using financial analysis tools and techniques
4. Use financial and nonfinancial information to make organizational control decisions and to evaluate organizational
and managerial performance
5. Anticipate how using financial and nonfinancial information for control and performance evaluation effects
employees’ incentives and actions.
Enrollment Information
Prerequisite:
None

Registration (including adding, dropping or withdrawing) for this course will be in accordance with the policies
defined by the Office of the Registrar. Source: How to Register http://arweb.sdsu.edu/es/registrar/howto.html
Course Materials
Required Textbook:
Financial and Managerial Accounting for Decision Makers 2nd Edition by Dyckman, Magee, Pfeiffer, Hartgraves and Morse
ISBN 978-1-61853-106-3

Textbooks are available at the SDSU bookstore or online from the publisher as eBooks or hard copy.
eBook: https://mybusinesscourse.com/purchase-an-ebook
hard copy: https://store.collegiatelearning.com
Course Structure and Conduct
This course consists of lectures, class discussions, in-class group assignments, homework assignments, a case study, and exams.
To foster a more professional learning environment and to develop habits that lead to a success in the business world, all students
must engage in professional behavior. Please view each class as equivalent to an important business meeting. The professional
conduct policy includes, but is not limited to:
1.
2.
3.
4.
5.
6.
7.
8.
Attending each class session, including arriving promptly and leaving at the designated time; notifying me prior to class
should an exception be needed. If you must arrive to class late or leave early, please sit in the back row. Do not enter class
in the front of the room or cross the front of the room during class.
Being an attentive and active participant in group activity and class discussions.
Respecting diversity in the classroom and treating everyone involved in the class in a civil manner.
Planning outside activities to avoid conflicts with the activities outlined in the syllabus.
Abiding by the academic integrity rules discussed below.
Turning off cell phones, pagers, etc. and arranging laptop use in advance.
Working on only this class during class time. Do not work on other classes, surf the internet, check email, etc.
Do not bring food to class. Drinks in covered containers are allowed
We will be using Blackboard for this course. Blackboard is a web-based server software used to manage the course and
communicate with students. Class materials will be posted on Blackboard and your assignments will be submitted on
Blackboard. Information about how to use Blackboard is available at http://its.sdsu.edu/blackboard/students/.
Students with Disabilities
If you are a student with a disability and believe you will need accommodations for this class, it is your responsibility to contact
Student Disability Services at (619) 594-6473. To avoid any delay in the receipt of your accommodations, you should contact
Student Disability Services as soon as possible. Please note that accommodations are not retroactive, and that accommodations
based upon disability cannot be provided until you have presented your instructor with an accommodation letter from Student
Disability Services. Your cooperation is appreciated.
Academic Honesty
The University adheres to a strict policy regarding cheating and plagiarism. These activities will not be tolerated in this class.
Become familiar with the policy (http://www.sa.sdsu.edu/srr/conduct1.html). Any cheating or plagiarism will result in
[Insert your policy on cheating or plagiarism, e.g. failing this class and a disciplinary review by Student Affairs.]
Examples of Plagiarism include but are not limited to:

Using sources verbatim or paraphrasing without giving proper attribution (this can include phrases, sentences,
paragraphs and/or pages of work)

Copying and pasting work from an online or offline source directly and calling it your own

Using information you find from an online or offline source without giving the author credit

Replacing words or phrases from another source and inserting your own words or phrases

Submitting a piece of work you did for one class to another class
If you have questions on what is plagiarism, please consult the policy and this helpful guide from the Library
Turnitin
Students agree that by taking this course all required papers may be subject to submission for textual similarity review to
Turnitin.com for the detection of plagiarism. All submitted papers will be included as source documents in the Turnitin.com
reference database solely for the purpose of detecting plagiarism of such papers. You may submit your papers in such a way
that no identifying information about you is included. Another option is that you may request, in writing, that your papers not
be submitted to Turnitin.com. However, if you choose this option you will be required to provide documentation to
substantiate that the papers are your original work and do not include any plagiarized material.
Assessments and Grading
Course grades will be assigned in accordance with San Diego State University policy (see Graduate Bulletin, pp. 62-64).
Graduate grades shall be: A (outstanding achievement, available for the highest accomplishment), B (average, awarded for
satisfactory performance), C (minimally passing), D (unacceptable for graduate credit, course must be repeated), F (failing).
Table 1. Your course grade will be based on the following weighted components
Assignments
Points
IW (lowest score is dropped)
100
HW
60
Case
40
Exam 1
100
Exam 2
100
Exam 3
100
Exam 4
100
Total
600
IW – Independent Work are group assignments solved in-class and turned in on Blackboard no later than one hour after class.
The in-class assignments must be signed by each group member individually in order to receive credit. If a person signs for
someone else, both students will receive a score of zero on that assignment. Students are advised and encouraged to prepare
for the independent work in advance, so they will have enough time to complete the assignment before the end of class. No
late assignments will be accepted. IW solutions will become available on Blackboard after the assignment submission window
closes. The lowest IW score will be dropped. The use of solution manuals to complete the assignment is not permitted.
HW – Homework is to be completed independently and turned in on Blackboard before class starts. No late assignments will be
accepted. HW solutions will become available on Blackboard after the assignment submission window closes. The use of
solution manuals to complete the assignment is not permitted.
Case – There will be one case study in this course. The rubric for the case study will be posted on Blackboard.
Exams – There will be four closed-book exams. The examinations are individual activities and students may neither give nor
receive assistance to complete the exams. Any student suspected of academic dishonesty will be reported to the SDSU Center
for Student Rights and Responsibilities; if found responsible for academic dishonesty, the student will be subject to disciplinary
actions in accordance with SDSU policies and receive an F in the course. You may use a financial calculator, scientific calculator
or a basic 4-function calculator. You may not use a cell phone, graphing calculator or calculator with built in memory during
exams. There will be no make-up exams for unexcused absences.
Grading: Independent work, homework, case study, and exam grades will not be individually curved. The final class grade may
be curved at the end of the semester.
Re-Grade Policy: If you have a question about any grade you receive, including your final course grade, it must be expressed in
writing within on week of receiving the grade. Please attach the entire original graded document along with a typed
description of where you believe you deserve more points and why. I reserve the right to re-grade the entire item, not just the
question in dispute.
Grade of Incomplete: A grade of Incomplete (I) indicates that a portion of required coursework has not been completed and
evaluated in the prescribed time period due to unforeseen, but fully justified, reasons and that there is still a possibility of
earning credit. It is your responsibility to bring pertinent information to the instructor and to reach agreement on the means by
which the remaining course requirements will be satisfied. The conditions for removal of the Incomplete shall be reduced to
writing by the instructor and given to you with a copy placed on file with the department chair until the Incomplete is removed
or the time limit for removal has passed. A final grade is assigned when the work agreed upon has been completed and
evaluated. An Incomplete shall not be assigned when the only way you could make up the work would be to attend a major
portion of the class when it is next offered. Contract forms for Incomplete grades are available at the Office of the Registrar
website
Tentative Course Schedule
Table 2. The course schedule, including topics and class activities listed by week, is presented in the following table
Week: Date
Topics & Problems Covered In Class
IW In-Class Due
1: August 25
 Introduction to the course
 Chapter 1: Accounting Information and Analyzing Financial
Statements
 App 1A
2: September 1
 Chapter 2: Constructing Financial Statements
 E2-43, P2-57
P1-36, E2-33
3: September 8
 Chapter 3: Adjusting the Accounts, Accounting Cycle
 E3-31, E3-34
P3-41
4: September 15
 Chapter 4: Cash Flow
 E4-35
P4-50
5: September 22
E1-27, E1-28, E2-39, P2-54,
P3-43
EXAM 1: Ch. 1, 2, 3, 4
6: September 29
 Chapter 5: Analyzing and Interpreting Financial Statements
P5-38
7: October 6
 Chapter 6: Revenue and Receivables
 E6-29, E6-30, E6-35
E6-37
8: October 13
 Chapter 8: Assets
E8-23, E8-24, E8-30
9: October 20
P5-36, P6-42, P6-44
EXAM 2: Ch. 5, 6, 8
10: October 27
 Chapter 9: Liabilities
E9-43, E9-49
11: November 3
 Chapter 11: Equity
E11-46, E11-50
12: November 10
 Chapter 12: Fair Value, Financial Assets
 E12-24, E12-32
P12-47
13: November 17
P9-52, P11-55
EXAM 3: Ch. 9, 11, 12
 Read the chapter 13 “Introducing Managerial Accounting”
before the class on November 24
Write-up on case C13-32,
p.640 due by Nov 24 at 4pm
on Blackboard.
14: November 24
 Chapter 14: Cost behavior, Activity Analysis and Cost Estimation
 Chapter 15: CVP Analysis
P14-26, P15-30
15: December 1
 Chapter 17: JOC
 Chapter 18: ABC
 p. 811-822
E17-21, E17-23,
E18-25
16: December 8
HW Due
EXAM 4: Ch. 14, 15, 17, 18, p. 811-822
Changes to the course schedule, if any, will be announced in class.
P14-27, P15-31, P15-33