WRIGHT STATE UNIVERSITY
ACCOUNTING SEMINAR ACC 424-02
SPRING 2012
Instructor:
E-mail:
Department:
Classroom:
Class hours:
Dr. David Bukovinsky
david.bukovinsky@wright.edu
775-2377
Rike 058
TR 12:20-2:00
Office:
281 Rike
Office phone: 775-3643
Office hours: TR 9:30 – 10:20 am, 2:00 - 3:00 pm
and by appointment
Prerequisite: ACC 308 Minimum Grade of C and ACC 323 and ACC 343
Material Required: Cost Management – Strategies for Business Decisions, Hilton, Maher, Selto, 4th
edition, McGraw-Hill. ISBN 0073526800
-OR- the custom publication of the text, ISBN 9781121232143
Visit the website for this text at www.mhhe.com/hilton4e, student edition.
Course Objectives: The objectives of this class are to expose students to the literature in the
managerial accounting area, provide business decision making opportunities, and prepare for the related
portions of the CMA and/or CPA examinations. Students will be given the opportunity to identify and
analyze management accounting issues. This is a writing intensive course so there is an emphasis on
the written communication of managerial accounting issues and decisions.
Course Methodology: Bring your textbook and a calculator to each class. The classroom time will be
spent in lecture, discussion and case analysis. Be prepared when you come to class; read the assigned
readings and cases prior to each class meeting so you are able to discuss the assigned material.
Attendance and Participation: Preparation, attendance and participation are critical to your success
in this course. Complete all reading assignments and attempt the homework prior to class so that you
can participate in class discussions. Please behave as a professional in the classroom.
Academic Dishonesty:
Academic dishonesty will not be tolerated in accounting courses.
Academic dishonesty of any kind is a violation of Wright State University's Code of Student Conduct.
All incidents of academic dishonesty will be dealt with in accordance with the University's policy on
Academic Integrity. The policy can be found at http://www.wright.edu/students/judicial/integrity.html.
All students are expected to be familiar with this policy.
Academic dishonesty includes, but is not limited to,
 Copying, sharing or obtaining information from any unauthorized source during projects,
examinations, or quizzes;
 Copying from or unauthorized sharing of homework assignments with another student;
 Failing to properly cite sources;
 Attempting to take credit for the intellectual creation of another person as one's own work;
 Falsifying information;
 Giving or receiving information about a test, quiz or assignment solutions to students in other
sections of the course.
Determination of Grade:
Assignments, in total
Midterm
Final Exam (Comprehensive)
Total Points
100
100
100
300
Grading Scale
A
90 % of total points
B
80 % of total points
C
70 % of total points
D
60 % of total points
F
less than 60 % of total points
Examinations: There is a midterm and a comprehensive final. Examinations will be based on material
(1) assigned from the text and readings, (2) handed out in class and/or (3) covered in classroom lecture
and discussion. Examinations will be a combination of multiple choice questions, problems and short
answers. Make-up exams will be given only for justifiable excuses. Justifiable excuses include, but are
not limited to, a death in the family or a serious illness. If possible, please notify the instructor of your
absence prior to the exam. You are not permitted to use graphing calculators, cell phones, or
personal digital assistants (PDAs) during quizzes or exams. Reverse hats and caps with bills
and brims during quizzes or exams. Keep your work covered at all times during quiz and exam
periods.
Assignments:. Graded assignments are due at the beginning of class on the due date. All
assignments are individual activities.
You will be instructed to bring an ungraded/unmarked copy of one of your assignments to the final
exam. Include your name on the assignment. You cannot pass the written component of the class if
you do not submit the assignment.
Assignments
1 – Take Less, Earn More
2 – Ethical Issues of Production and Costing Methods on
Operating Profit
3 – Why Some Organizations Go “Beyond Budgeting”
4 – Doing More Good
Due Date
April 10
April 24
May 10
May 24
Points
25
25
25
25
Assignment Schedule – ACC 424-02
Spring 2012
Date
Ch
Topic
Assignments
and Homework
Introduction and Overview
Mar 27
1
Cost Management and Strategic Decision Making
Case 1.45
7
Managing Quality
E7.40; 43; 46; 53, 59
P7.64; 70; 75
10
Support-Service Costs
P10.36; 37; 45
18
Organizational Design, Responsibility Accounting,
Evaluation of Divisional Performance
E18.28; 29; 32; 34
19
Transfer Pricing
E19.20; 22; 23; 24; 29; 30
P19.35; 36
20
Strategy, Balanced Scorecards, and Incentive
Systems
P20.39; 40; 45; 52; 63; 64; 67
Mar 29
Apr 3
Apr 5
Apr 10
Writing assignment #1
Apr 12
2
Apr 13
Apr 17
Apr 19
Product Costing – Reports, Cost Behavior, Income
Statements
P2.58; 62
Last day to drop without a grade
3
Job Order Costing
P3.52; 57
4
Activity-Based Costing
P4.49; 50; 51
5
Activity-Based Management
E5.34; 35; 36
P5.44
Apr 24
Writing assignment #2
Apr 26
May 1
Exam 1
6
Managing Customer Profitability
Case 6.43
May 3
8
Process Costing
May 8
8
Process Costing
9
Joint-Process Costing
P8.41
P9-48
May 10
Writing assignment #3
May 11
Last day to drop with a grade of W
May 15
12
Financial and Cost-Volume-Profit Models
P12.40; 42; 50
May 17
16
Standard Costing, Variance Analysis & Appendix
P16.45; 48
May 22
16
Standard Costing, Variance Analysis & Appendix
17
Flexible Budgets, Overhead Cost Management &
Appendix
May 24
P17.55; 57; 58
Writing assignment #4
May 29
17
Flexible Budgets, Overhead Cost Management &
Appendix
May 31
Catch-up day and review
June 5
Final exam – 1:00 – 3:00
Topics not covered in ACC 323 are in bold/italics.
Graded assignments are in bold.