UNIVERSITY of BRIDGEPORT
SCHOOL of BUSINESS
ACC 103 (Section 12) MANAGERIAL/COST ACCOUNTING
Spring 2014
Professor: Michael Maccarone
STUDENT SYLLABUS
January 22, 2014 – May 2, 2014
Room: Mandeville 208
Class Schedule: M/W 1:30 - 2:45pm
3 Credit Hours
My office is located in Mandeville Hall, Room 10
Telephone number (School) 203-576-4008,
Email: msmaccarone@gmail.com
Web Page: http://www.bridgeport.edu/pages/5076.asp
Office hours: Monday & Wednesday 9:30-10:45am
Required Text:
MANAGERIAL ACCOUNTING, Warren Reeve Duchac, 11th Edition
ISBN -13: 978-0-538-48090-1, or ISBN -10: 0-538-48090-4
South-Western Publishing, 2012
Chapters are available for purchase from www.ichapters.com.
Course Description:
Introduction to managerial and cost accounting used by management in conducting daily operations, planning future
operations, and developing overall business strategies.
Course Objective:
To gain an understanding of the role of accounting in the management process of planning, directing, controlling, and
improving the organization’s objectives, and to translate those objectives into courses of action.
Components of Course Grade:
Exam 1
30%
Exam 2
30%
Final Exam (Exam 3) 30%
Class Participation
10%
Criteria for Evaluation of Class Participation:
1) Participation
Students will be evaluated on their demonstrated ability to understand an assigned question, correctly identify the
approach to solving the problem, select the appropriate data to use in the solution, select and use the proper
quantitative or other analytic tool for the solution, and communicate effectively their response to the question.
Criteria for Evaluation of Class Participation (continued):
2) Attendance
Attendance will be taken at the beginning of each class. You are expected to be in attendance at the start of each
class. Habitual late attendance will be marked against class participation.
3) Homework
Students are expected to be prepared for each class. This includes having read any material assigned, and having
completed the assigned problems. Homework will be collected at the end of each topic/chapter.
4) Disruptive Talking
“Disruptive talking” is talking and/or interfering while the teacher is lecturing, or while a classmate is asking/answering
a question in class. Disruptive talking will be marked against class participation.
Make-up Test Policy:
You are expected to take Exam 1 and Exam 2 on the dates indicated. If you miss either Exam 1 or Exam 2, you must
take a make-up, and will receive a ten-point (10) penalty on the make-up (e.g. if you earn a grade of 90 on a make-up
exam, you will receive a grade of 80). NOTE: THERE IS NO MAKE-UP FOR THE FINAL EXAM.
Miscellaneous Notes:
There will be NO MAKEUP for missed classes or assignments. It is your responsibility to contact a classmate to
obtain notes if a class is missed. A zero grade will be assigned for any missed work.
No electronic devices (except calculators) are allowed in class. Cell phones should be turned off.
The use of a pencil for homework and exams is highly recommended.
CHEATING - Any student found cheating on an exam will receive a grade of zero (0) for the exam.
Academic Honesty Standards:
It is the student’s responsibility to familiarize himself or herself with and adhere to the standards set forth in the
policies on cheating and plagiarism as defined in Chapters 2 and 5 of the Key to UB
http://www.bridgeport.edu/pages/2623.asp or the appropriate graduate program handbook.
Syllabus is subject to change.
Key Dates:
Monday 1/20 - Martin Luther King Day No Classes
Wednesday 2/19 – Exam 1 (Preliminary date)
Monday 3/17 & Wednesday 3/19 Spring Break
Monday 3/31 – Exam 2 (Preliminary date)
Wednesday 4/30 – Last Class
xxxxxxxx 5/xx – Final Exam (Exam 3)
ACC 103 (Section 12) MANAGERIAL/COST ACCOUNTING
SPRING 2014
Assignment schedule
Class Date
Jan
Feb
Mar
22
W
Homework (due next class)
Introduction
Read Chapter 16 (Managerial Accounting Concepts and Principles)
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27 M
29 W
Chapter 16 Discussion
Chapter 16 Discussion
3
5
M
W
Chapter 16 Problems
Chapter 17 Discussion
10
12
M
W
Chapter 17 Discussion
Chapter 17 Discussion
17
19
M
W
Chapter 17 Problems
Chapter 17 Written Assignment
EXAM 1 – Chapters 16 & 17
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Chapter 16 Written Assignment
Read Chapter 17 (Job Order Cost Systems)
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24 M
26 W
Chapter 18 Discussion
Chapter 18 Discussion
3
5
M
W
Chapter 18 Discussion
Chapter 18 Problems
10
12
M
W
Chapter 19 Discussion
Chapter 19 Discussion
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Chapter 19 Written Assignment
Chapter 19 Problems
Chapter 19 Problems
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Read Chapter 21 (Budgeting)
24 M
26 W
Apr
Topic
31
M
2
7
W
M
Read Chapter 18 (Process Cost Systems)
Chapter 18 Written Assignment
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Read Chapter 19 (Cost Behavior and Cost-Volume-Profit Analysis)
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EXAM 2 – Chapters 18 & 19
Chapter 21 Discussion
Chapter 21 Discussion
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ACC 103 (Section 12) MANAGERIAL/COST ACCOUNTING
Spring 2014
Assignment schedule
(continued)
Class date
Apr
Topic
9
14
W
M
16
W
Chapter 21 Discussion
Chapter 21 Problems
Chapter 22 Discussion
Homework (due next class)
Chapter 21 Written Assignment
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Read Chapter 22 (Performance Evaluation Using Variances
from Standard Costs)
May
21
M
Chapter 22 Discussion
23
28
30
W
M
W
Chapter 22 Discussion
Chapter 22 Discussion
Chapter 22 Problems
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xx
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Chapter 22 Written Assignment
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FINAL EXAM (Exam 3) - Chapters 21 & 22
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ACC 103 (12) MANAGERIAL/COST ACCOUNTING
Spring 2014
Assignment schedule
Homework
Ch. 16
DQ 1,3,5,6
Ex 16-1,4,10,11,15,16
Ch.17
DQ 1,2,5,8,9 (a&b)
Ex 17-4,5,6,9,12,14
Prob 17-1B
Ch. 18
DQ 3,4,5,7,10
Ex 18-5,6,7,8(a),16
Prob 18-1B
Ch. 19
Review all DQ’s
Ex 19-7,9,10,23
Prob 19-2A
Ch. 21
Review all DQ’s
Ex 21-4,6,9,12,19,20
Ch. 22
Review all DQ’s
Ex 22-1,2,4,5,8,9
Prob 22-1A