Charles W. Lamden School of Accountancy
Syllabus for ACCTG202
“Managerial Accounting Fundamentals”
Fall 2014
Instructor Contact Information
In Person Office Hours
Andrew Wong
SSE 2427
andrew.wong@mail.sdsu.edu
Tuesdays 1:00 – 2:00
Also by appointment
Prerequisites
Successful completion of ACCTG201 with a grade of C or better.
Course Description (from the university catalog)
Selection and analysis of accounting information for internal use by managers. Using financial
information for planning and control purposes.
Course Objectives
This course will provide students with an understanding of the uses and limitations of accounting
information in economic decision-making in a variety of personal, business, and other organizational
contexts. The course will also build skills in problem solving, interpersonal communications, and
computer use. Topics to be covered are: basic cost management concepts, cost-volume-profit analysis,
job order and process costing, activity-based costing, profit planning and budgeting, standard costing
and flexible budgeting, responsibility accounting and segment reporting, decisions making using
relevant cost and benefits, and capital expenditure decisions.
BSBA Program Goals
BSBA students will graduate being:
 Effective Communicators
 Critical Thinkers
 Able to Analyze Ethical Problems
 Global in their perspective
 Knowledgeable about the essentials of business
ACCTG 202 contributes to these goals through its student learning outcomes listed below:
Course Learning Goals and Outcomes
Detailed learning goals are described in each chapter of the text.
ACCTG202– Fall 2014
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At the end of this course, students should be able to:
Identify and illustrate the primary activities and informational needs of managers, explain the
role of the managerial accountant as a member of the management team, and compare and
contrast financial and managerial accounting.
Define and illustrate various cost terms and concepts and evaluate their relevancy for different
decision-making purposes.
Distinguish between product and period costs, prepare a schedule of Cost of Goods
Manufactured, schedule of Cost of Goods Sold, and Income Statement.
Prepare traditional and contribution-margin income statements, define related terms, and conduct
cost-volume-profit analysis.
Describe the traditional types of product costing systems (including job-order and process).
Discuss the impact of technology on the manufacturing environment and its implications for
product costs and development of activity based costing and management.
Explain the purposes of budgeting and the master budget, prepare component schedules, and
relate the budget to planning and control.
Explain the development and use of standard costs, prepare and interpret variance analysis
reports, and relate them to responsibility accounting and control.
Explain the nature of and need for segment reporting and the relationship with cost, revenue,
profit, and investment centers; prepare and analyze related segment reports.
Define relevant cost and benefits, giving proper treatment to sunk costs, opportunity costs, and
unit costs; prepare analysis of special decisions.
Explain the nature of capital expenditure decisions and apply and evaluate various methods used
in making these decisions.
You might reasonably expect that exam questions will relate to the above learning outcomes.
Textbook and Other Required Resources
Required:
Managerial Accounting for Managers, 3rd edition by Noreen, Brewer & Garrison,
McGraw Hill. The ISBN for the looseleaf version of the text with Connect and
LearnSmart publisher resources is 978-0-07-772179-4. Connect and LearnSmart are
required for this course so if you get a used copy of the book, be sure to also purchase
these supplemental resources. McGraw Hill texts and access to supplemental resources
may be purchased at http://shop.mcgraw-hill.com/mhshop/.
Add/Drop Policy
Any student who has not attended class and accessed the class website during the first week may be
dropped from the course by the Instructor.
September 8th is the last day that you can drop the course via WebPortal.
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Use of Technology
Computer work is required throughout this course. Unfortunately technology can sometimes behave
unexpectedly. Therefore do not assume that everything will run smoothly every time and be sure to start
assignments early to allow enough time to work through any glitches. The worse that can happen is that
you get your assignment done and turned in before the deadline. Problem solving is a highly desirable
skill in the business world, so I expect you to do your own problem solving and work your way through
any technical issues so that you can successfully complete your assignments.
Should you have any issues with your own computer or if you just prefer to work on computers at
school, computers are available at the library through Student Computing on a first come basis. When
you do work on a library computer, be sure to save your work on your USB “flash” drive. Delete any
work files on the lab computer and empty the “trash can” before you leave the workstation.
How this Class is Organized
All course materials will be accessible via BlackBoard. The general flow for each chapter will typically
be as follows: Publisher’s Lecture, Quiz, In Class Lecture, Reading, Practice (homework), and In Class
Problem Solving.
You will be expected to watch the Publisher’s Lecture before coming to class for the accompanying In
Class Lecture, as a Quiz will be given at the beginning of class. The In Class Lecture will not be a repeat
of the Publisher’s Lecture; it will contain supplemental material and discussions. Content from both
lectures may be included on the exams. This will be explained in further detail at the first lecture.
Note: The flow listed above does not apply to Chapter 1.
Homework
Homework assignments are linked in BlackBoard to the publisher’s homework tool called Connect. The
first time you use Connect, you will be asked to sign in. Otherwise, the link is totally automatic. In order
to record your grade in BlackBoard, you will need to access these assignments through BlackBoard, (do
NOT go to Connect directly to do your homework). You will receive credit for completing the
assignments in Connect; that is correctly completing the homework online. You are allowed multiple
attempts to complete the homework and your highest score is the one that is recorded. This is your
opportunity to practice the concepts. You must sign into Connect before September 1st; otherwise, your
access may be denied.
Note: Homework assignments will be due at 11:59am of the day stated. Late submissions will not be
accepted.
If you feel you need additional reinforcement of concepts or just more practice on problems, the
McGraw-Hill LearnSmart adaptive release activities are available to you for optional activities. These
assignments will not be reported to the BlackBoard grade book.
Problem Sets
Problem sets will be given and completed in class. These problem sets will be more challenging than the
homework assignments, and will be completed in groups of 2 or 3 students. One assignment will be
turned in per group, with all of the students’ names written on the assignment. All students in a group
will receive the same grade for that assignment.
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Exams and Quizzes
There will be in class multiple-choice concept quizzes at the start of each chapter (besides Chapter 1).
These quizzes are low-point quizzes intended to test your initial grasp of the chapter material based on
watching the Publisher’s Lecture.
Three non-cumulative midterm exams will be given in class across the span of the semester. These
midterms will only test the chapters covered after the previous midterm, with the exception of the first
midterm. The format of the midterms will most likely be a combination of multiple choice and short
answer problems. You will be permitted to bring a handwritten page of notes, one side of an 8.5 x 11
inch sheet of paper more specifically. Photocopies of handwritten notes are not acceptable. These notes
must be turned in with your exam.
A cumulative final exam will be given in class at the end of the semester during finals week. The final
will most likely be all multiple-choice questions and they will cover content from the entire semester.
You will be permitted to bring 2 handwritten pages of notes, both sides of an 8.5 x 11 inch sheet of
paper more specifically. Photocopies of handwritten notes are not acceptable. These notes must be
turned in with your exam. The date, time, and campus location of the exam will follow the typical San
Diego State University finals schedule.
Grading Policies
Course grades will be determined by your percentage of the total points earned based on a standard
grading scale. Because activities may be added, changed, or omitted during the semester, the following
point assignments are approximate.
To allow for unforeseen circumstances (i.e. family emergencies, being sick, etc.), I will drop your lowest
homework, quiz, and problem set grade.
Quizzes
Homework
Problem Sets
Midterms (3 x 150)
Final
Total
Points
50
100
150
450
250
1000
Academic Integrity
Students are expected to behave ethically in all aspects of this course. When in doubt, ask your
instructor. Cheating of any kind is an unacceptable behavior and will not be tolerated. Some of the more
common types of academic dishonesty relate to the following:
 Plagiarism - Do not use published and/or unpublished material without acknowledging the
source.
 Cheating on assignments or projects – Do not collaborate with other students unless it is
specifically stated by the instructor that working with others is allowed (e.g., a team project).
 Cheating on exams – Do not acquire from, or give information to, other students about exams.
Do not use materials or resources during exams that are not expressly permitted by the instructor.
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
For additional information on plagiarism and cheating, refer to
http://www.sa.sdsu.edu/srr/cheating-plagiarism.html.
With the exception of specifically designated group work, the assignments, and of course, the exams
each need to represent your own independent, individual effort.
Any observed or reported instance of academic dishonesty, as defined in the San Diego State University
Student Handbook, will be prosecuted to the fullest extent possible. During any stage of the semester, if
you deviate from the standards of academic integrity you will at minimum receive a zero on the
assignment and may receive a grade of F for the course. In addition, the instructor may report the event
to the Department and the University. The University may decide to apply additional penalties.
Please refer to San Diego State University Academic Integrity Policy for Student Discipline - Rights and
Responsibilities at http://www.sa.sdsu.edu/srr/conduct1.html.
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.
Proposed Course Schedule
Activity due dates are provided below, as well as in BlackBoard. This course consists of many
assignments (in class and at home), quizzes, and exams; it is highly recommended that you remain on
top of the schedule and plan accordingly. Consider the schedule approximate, as I may need to modify
the time spent on topics based on the class’ overall understanding of the material.
How to Succeed in this Course
Make sure you understand how this course is set up. Read the syllabus. Know the website.
Find a study “buddy” or form a team with which to study.
Set aside time every week to watch lectures, read, and complete the homework. Manage your
time efficiently.
Put in good effort to learn from the homework and be active when completing the group problem
sets; do not wait until exam time to try to learn all the material.
Don’t be afraid to ask questions. Attend office hours or email me with any questions.
If you find yourself falling behind or getting lost, don’t wait. Come see me at office hours or set
up a time to meet with me so that we can go over any trouble areas. I want to see you succeed, so
I will do what I can to help you.
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ACCTG 202 Schedule
Week
1
Date (Monday)
Class Intro
8-25
Tuesday
Chapter 1 Lecture
Chapter 2 Homework Due
Chapter 2 Problem Set
Chapter 3 Homework Due
Chapter 3 Problem Set
Chapter 4 Quiz + Lecture
2
9-1
3
9-8
4
9-15
5
6
9-22
9-29
7
10-6
Midterm 1 (Chapters 2, 3, 4)
Chapter 5 Homework Due
Chapter 5 Problem Set
Chapter 6 Quiz + Lecture
8
10-13
Chapter 7 Quiz + Lecture
9
10-20
Midterm 2 (Chapters 5, 6, 7)
10
10-27
11
11-3
12
11-10
Chapter 8 Homework Due
Chapter 8 Problem Set
Chapter 9 Homework Due
Chapter 9 Problem Set
Veteran’s Day – No Class
13
14
15
11-17
11-24
12-1
16
12-8
17
12-15
Midterm 3 (Chapters 8, 9, 10)
Chapter 11 Quiz + Lecture
Chapter 11 Homework Due
Chapter 11 Problem Set
Chapter 12 Homework Due
Chapter 12 Problem Set
Final
December 16th 1-3pm
ACCTG202– Fall 2014
Thursday
Chapter 2 Quiz + Lecture
Chapter 3 Quiz + Lecture
Chapter 4 Lecture
Chapter 4 Homework Due
Chapter 4 Problem Set
Chapter 5 Quiz + Lecture
Chapter 6 Lecture
Chapter 6 Homework Due
Chapter 6 Problem Set
Chapter 7 Homework Due
Chapter 7 Problem Set
Chapter 8 Quiz + Lecture
Chapter 9 Quiz + Lecture
Chapter 10 Quiz + Lecture
Chapter 10 Homework Due
Chapter 10 Problem Set
Chapter 11 Lecture
Thanksgiving Holiday! 
Chapter 12 Quiz + Lecture
No Class
Winter Break!
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