University of North Carolina at Greensboro
Bryan School of Business and Economics
Department of Accounting
ACC 202.01: Managerial Accounting
Spring Session, 2010
INSTRUCTOR:
OFFICE:
PHONE:
E-MAIL:
OFFICE HOURS:
Prerequisites:
Cindi J Khanlarian, CPA, CMA
388 Bryan
Office: 256-0126
Khanlarian@UNCG.edu
Tuesday & Thursday 12:15-1:45
Other times by appointment
ACC 201 and 2.0 GPA
Objectives:
The purpose of this course is to provide students with an understanding of the role of
accounting in operating a business. Topics covered include cash flows, inventory valuation,
cost-volume-profit analysis, financial budgeting and capital budgeting. In addition,
students are expected to demonstrate an understanding of the time value of money. By the
end of the course, students should:
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Understand the various characteristics of cost including the distinction between
fixed and variable costs; product and period costs.
Understand how costs are assigned to products in both a job costing environment
and a process costing environment.
Understand the concept of cost-volume-profit analysis.
Be able to identify relevant costs for decision-making.
Understand budget preparation, standard costing and variance analysis, and capital budgeting
techniques.
Describe the structure and management of centralized and decentralized organizations.
Be able to prepare a Statement of Cash Flows.
Required Texts/Readings/References:
Text: Managerial Accounting: A Focus on Ethical Decision Making, 5th edition,
Jackson & Sawyers
Bryan School Faculty and Student Guidelines:
http://www.uncg.edu/bae/faculty_student_guidelines.pdf
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Evaluation Methods and Guidelines for Assignments:
11/12 Personal Trainer Homework assignments
In Class Exercises
Test #1
Test #2
Final Exam
Spreadsheet Project
20%
5%
20%
20%
25%
10%
Tentative Course Outline – Spring 2010
Date
Jan. 19
21
Jan. 24
Sunday
26
28
Jan. 31
Sunday
Feb. 2
4
Feb. 7
9
11
16
18
Feb. 21
23
25
Feb. 28
Mar. 2
4
Mar. 14
16
18
Topic/Event
CNOW Express
Homework (HW)
Chapter 1: Governance, Ethics, and Managerial
Decision Making
Chapter 2: The Roles of Managerial
Accounting Information
Homework due by 11:55 PM
Assignment #1:
Chapters 1 & 2
Chapter 3: Product Costing
Chapter 3: Product Costing
Homework Due by 11:55 PM
Chapter 4: Cost Behavior
Chapter 4: Cost Behavior
Homework Due by 11:55 PM
Synthesis & Review for Exam #1
Test #1: Chapters 1-4
Chapter 5: Costing Systems
Chapter 5: Costing Systems
Homework Due by 11:55 PM
Chapter 6: Activity Based Costing
Chapter 6: Activity Based Costing
Homework Due by 11:55 PM
Chapter 7: Cost-Volume-Profit Analysis
Chapter 7: Cost-Volume-Profit Analysis
Spring Break – Enjoy!
Homework Due by 11:55 PM
Chapter 9: Relevant Costs
Chapter 9: Relevant Costs
Assignment #2:
Chapter 3
Assignment #3: Chapter 4
Assignment #4: Chapter 5
Assignment #5: Chapter 6
Assignment #6: Chapter 7
2
Mar. 21
23
25
Mar. 30
Apr. 1
Apr. 4
6
8
April 11
13
15
April 18
Homework Due by 11:55 PM
Synthesis & Review for Exam #2
Exam #2: CH5-7 & 9
Chapter 10: Capital Budgeting
Chapter 10: Capital Budgeting
Homework Due by 11:55 PM
Chapter 11: Budgeting
Chapter 11: Budgeting
Homework Due by 11:55 PM
Chapter 12: Variance Analysis
Chapter 12: Variance Analysis
Homework Due by 11:55 PM
20
22
April 25
Chapter 13: Decentralization
Chapter 17: Cash Flows
Homework Due by 11:55 PM
27
29
May 2
May 5
Chapter 17: Cash Flows
Synthesis & Review for Final Exam
Spreadsheet Project Due
Homework Due by 11:55 PM
May 11
Assignment #7: Chapter 9
Assignment #8: Chapter 10
Assignment #9: Chapter 11
Assignment #10:
Chapter 12
Assignment #11:
Chapter 13
Blackboard
Assignment #12:
Chapter 17
Final Exam at Noon
Academic Honor Code:
Each student is expected to complete all requirements of this course in conformity
with UNCG's Academic Integrity Policy. Students should recognize their
responsibility to uphold the Academic Integrity Policy and to report apparent
violations to the appropriate persons. Students should familiarize themselves with
this policy in its entirety: http://saf.dept.uncg.edu/studiscp/Honor.html
When emailing me, please ALWAYS use the Reply with History option. That way, neither of us will
wonder what the other is talking about.
Homework: Part of your course grade will consist of CNOW Express assignments for each
chapter. These assignments will be completed online by each student individually using the
assigned login information, and will be scored by the computer. CNOW Express includes a
gradebook for tracking your scores on each assignment. I highly recommend that you print each
completed assignment and periodically print your gradebook to keep for your records. In the
event you submit an assignment and there are subsequent system issues where your grade does
not appear in my gradebook, the only means I will have to assign you a grade for the assignment
is your printed copy of the assignment (which includes your name and score). I will allow you
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to drop your lowest one (1) grade on these assignments for purposes of calculating your
final course grade.
In-Class Exercises: On occasion I will offer in-class exercises that carry points. Usually these
will be helpful group exercises designed to give you experience working problems. Each
exercise will be worth 1 point with a maximum of 5 points (5%) available towards your final
grade. Clearly you need to attend class to receive these points.
Examinations: There will be two tests and a final exam which will consist of multiple choice
questions for the respective chapters. The first test will cover Chapters 1-4. The second test will
cover Chapters 5-7 & 9. Each exam will be held in class, and you will be given no more than 75
minutes to complete each test. The final exam will be comprehensive, consisting of all the
material covered during the semester, but more emphasis will be placed on Chapters 10-13 & 17.
There will be NO make-up exams. If, in the case of a sincere emergency, you should miss a test,
then the weight given your final exam grade will be increased by the weight of the test missed.
This would require a documented excuse, such as a doctor’s note. Failure to adhere to this
policy will result in a grade of Zero for that examination.
Academic Honor Code:
Each student is expected to complete all requirements of this course in conformity with UNCG's
Academic Integrity Policy. Students should recognize their responsibility to uphold the
Academic Integrity Policy and to report apparent violations to the appropriate persons. Students
should familiarize themselves with this policy in its entirety:
http://academicintegrity.uncg.edu/violation/
Attendance Policy:
Regular class attendance is necessary to master the material in the course. Students are expected
to take responsibility for their learning in this course. You are also expected to arrive for class
on time and stay for the entire class period. Coming to class late and leaving early interfere with
the class presentation and disturb the other students in the class. If you know you will arrive late
or leave early, please notify me before class starts. If you must miss class, you are responsible
for all assigned material plus everything covered in class.
Student Conduct:
To respect the learning environment for all students, no disruptive behavior is permitted in class.
During class lectures and all exams, please turn off cell phones (or set to vibrate) and other
electronic devices. You may not leave the room or communicate with anyone during the test. I
have included the links to the University and Bryan School conduct policies for your reference:
http://studentconduct.uncg.edu/policy/code/
www.uncg.edu/bae/faculty_student_guidelines.pdf
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Important Dates: Please refer to http://www.uncg.edu/reg/Calendar/acaCal/fa09.html for
important dates.
Students with Disabilities:
If you have a documented disability for which you need special arrangements, please contact the
Student Disability Services Office. Their website is: http://ods.dept.uncg.edu/services
Any requests for special accommodations must come through that office with the appropriate
paperwork.
University Inclement Weather Policy
If you ever have a question on whether classes are delayed, canceled, or if the university is
closed, call 334-4400 or 334-5000. A recorded message will give you the most accurate
information. The university’s inclement weather policy can be found at:
http://www.uncg.edu/cap/commuter/weather.php
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