ACCT 502: ADVANCED COST / MANAGERIAL ACCOUNTING
UNIVERSITY OF SOUTH CAROLINA
MOORE SCHOOL OF BUSINESS—SCHOOL OF ACCOUNTING
FALL 2013
ADMINISTRATION:
Professor:
Email:
Office location:
Office phone:
Office hours:
Drew Newman, Ph.D.
andrew.newman@moore.sc.edu
BA 323
777-7450
Tuesdays and Thursdays 1:30pm – 2:30 pm, or by appointment
Class Sessions:
Tuesdays and Thursdays 10:05am – 11:20 am, BA402
Tuesdays and Thursdays 11:40am – 12:55 pm, BA402
Tuesdays and Thursdays 2:50pm – 4:05 pm, BA350
COURSE DESCRIPTION:
Cost / Managerial Accounting is concerned with the use of accounting data by managers to plan
and control (evaluate) personnel and operations of the firm. The focus is on planning, decisionmaking, and control by the organization and on the accounting systems that managers have to
assist them in their decisions about resource allocation, performance evaluation, etc. The quality,
timeliness and credibility of the cost information provided by the accounting system can have a
significant impact on the effectiveness of these decisions, in particular, and overall corporate
strategy and competitiveness, in general.
This course is designed to enable you to understand how firms use information from their
accounting system to help with their internal organizational decision-making by providing you
with a more in-depth study of the costing tools used internally to enable one to measure and
evaluate costs, derive actions to improve upon decisions related to those costs and evaluate the
results of those actions that have been put into place.
This course will provide the basic analytical skills accountants use to help managers make
decisions in a globally competitive business environment. The course covers topics that are
important to anyone responsible for managing costs in their organizations or responsible for
auditing the cost management activities of their clients. In addition to students in accounting, the
course is designed for those who plan careers in management at all levels and in all functions and
who will need to motivate other employees and evaluate both managers and business units in the
organization. As such, it is also particularly useful for those interested in general management,
operations, and management consulting careers.
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TEXTBOOK AND MATERIALS:
1. Cost Management: A Strategic Emphasis by Blocher, Stout, and Cokins, 5th edition (not 6th
edition), published by McGraw-Hill Irwin (ISBN: 978-0-07-352694-2).
2. Additional required materials posted to Blackboard.
BLACKBOARD:
This course will use Blackboard extensively for communication purposes. I will post
announcements, e-mail important information, and make course materials available to you
through Blackboard. Make sure your information (email address) on Blackboard is up to date,
and make sure you check the course page regularly.
ATTENDANCE:
Students are obligated to complete all assigned work promptly, to attend class regularly, and to
participate in whatever class discussion may occur.
Consistent with University policy, absence from more than 10 percent of the scheduled class
sessions, whether excused or unexcused, is excessive and I reserve the right to exact a grade
penalty for such absences. It is of particular importance that a student who anticipates absences
in excess of 10 percent of the scheduled class sessions receives prior approval from me before
the last day to change schedule as published in the academic and refund calendars on the
registrar’s Web site (http://registrar.sc.edu/).
In addition, ACCT 502 covers complex subject matter that builds on previous material.
Therefore, attending each class will help you grasp the course content. While mere attendance in
class is not sufficient by itself for success in this course, there is a correlation between class
attendance and student performance. Moreover, you will be responsible for any material
covered in class regardless of whether it comes from the text, homework assignments,
additional problems discussed during class, or class discussions.
GRADING FOR UNDERGRADUATE STUDENTS:
The grade for Undergraduate students in the course will be computed as follows:
Exam 1
Exam 2
Cumulative Final Exam
Group Assignments
Online Quizzes
Homework Assignments
Article Requirement
Total
24.0%
24.0%
31.0%
9.0%
6.0%
4.0%
2.0%
100%
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GRADING FOR GRADUATE STUDENTS:
The grade for Graduate students in the course will be computed as follows:
Exam 1
Exam 2
Cumulative Final Exam
Group Assignments
Graduate Assignments
Online Quizzes
Homework Assignments
Article Requirement
Total
22.0%
22.0%
25.0%
9.0%
10.0%
6.0%
4.0%
2.0%
100%
The grading scale for all students will be as follows:
A
B+
B
C+
C
D
F
89.5-100
86.5-89.49
79.5-86.49
76.5-79.49
69.5-76.49
59.5-69.49
Below 59.49
The School of Accounting does not give D+ as a grade. Any business major scoring a D or F
must retake the course. The grading scale is set by the School of Accounting, and I will not be
able to make any changes in it.
Please note that I am not granted significant discretion to adjust grades at the end of the semester.
For you to be considered for a higher grade level than your final grade indicates, you must be
less than 1% away from the higher grade level and have at least a cumulative final exam score at
that next higher grade level. This does not guarantee you will be awarded the higher grade level
as I will also subjectively consider your professional conduct (described below) when making
this decision.
EXAMS:
There will be three exams in this course. The first two exams will be held during our normal
class time and you will be given the full 75 minutes. The final exam will be held at the date and
time scheduled by the University (see the class schedule at end of syllabus for Exam times). You
will be given 2 ½ hours to complete the final exam.
There will be no late make-ups after the scheduled exam times. If, in the case of a sincere
emergency, you should miss an exam, the weight given to your final exam grade will be
increased by the weight of the exam missed. If you must miss an exam at the regularly
scheduled date and time, you must provide valid documentation prior to the exam for the absence
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to be excused. In the case of an illness, valid documentation will consist of a note from a doctor
stating that you are unable to sit for the exam at the scheduled date and time of the exam.
If you know in advance that you must miss an exam, you may take it in advance at a scheduled
early make-up time. This is how student athletes and student leaders should handle times when
they must be away.
Exams may consist of multiple-choice questions, other objective format questions (e.g.,
matching, true/false, etc.), computational problems, and/or short-answer questions. Each exam
will test your understanding of fundamental concepts and tools in the assigned textbook material,
as well as issues that arise in assignments, class discussions, and/or problems covered during
class. Students will be held responsible for information discussed or distributed in class and the
assigned portions of the textbook including assigned problems.
You may not use a graphing calculator or a calculator that uses text on any exam (this includes
cell phone calculators and other electronic devices). No books, notes, or communicating with
another person by electronic or any other means will be permitted or tolerated during exams.
Students needing extra time during exams must provide documentation to me at the beginning of
the semester. To be given extra time, that student must take the test through disability services
and must take it no later than the rest of the class. Please make your appointments with disability
services following their rules. More information is available at http://www.sa.sc.edu/sds/.
GROUP ASSIGNMENTS:
There will be three group assignments assigned during the semester. The purpose of the
assignments is two-fold. First, they give you an opportunity to practice and to think more deeply
about some of the concepts and tools covered in class. Second, they expose you to working in
groups to problem solve which will no doubt be something you are required to do when you get a
job.
Assignments may require numerical computations, qualitative responses, or both. Any
numerical computations will be related to material covered during class but may be more indepth. Qualitative responses will require some level of independent thought to make connections
between concepts, to make management recommendations, or to apply concepts to the real
world. Appropriate answers to qualitative questions will not necessarily come directly from the
textbook.
Assignments will be completed in groups of 2-3 students. Students are free to choose their group
members with the only condition that the size of the group does not exceed 3. Note that this
means that students must participate in a group and may not complete the assignments on their
own.
Assignments will be completed in class. Students will have the entire class period to review the
assignment, meet with their group, and develop a document to turn in. Each group should turn in
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one completed assignment with all group member names on the document. Your group may use
a laptop to complete the assignment and email me the document at the end of class if you prefer.
Assignments will be graded based on completeness, apparent effort, correctness of any
computations, the level of thought displayed in and the reasonableness of written responses, the
quality of analysis, justification for responses, the clarity of writing, grammar, the ease of
following calculations, and the flow of written responses.
In an effort to encourage all group members to contribute equally, after the completion of each
assignment, each group member may be asked to submit a percentage allocation of points for
each group member. Assignment grades for each group member may vary based on the
submitted allocations.
The dates for the in-class group assignments are shown on the attached schedule. These dates
are subject to change and I will inform you in class and through Blackboard if an assignment due
date is revised. Completed assignments are due at the end of class on the date due. Because this
is an in-class assignment, late assignments will not be accepted.
All groups should complete each assignment with only the input of the members in the group. It
is expected that each group will not discuss the assignment with any student not in their group.
Therefore, no two completed assignments should resemble one another. Groups that are
suspected of sharing or copying work will be referred to the Office of Academic Integrity.
Group assignments account for 9% of your grade. There will be 3 group assignments during the
semester so each assignment is worth 3%. As with in-class exams, there are no late make-ups of
these assignments and excusable absences require appropriate documentation. In the case of an
excusable absence your grade on the other two group assignments will be used when determining
your grade.
GRADUATE ASSIGNMENTS:
The University requires graduate students to complete additional graded assignments when
taking a 500 level undergraduate course for credit. As a result, there will be four assignments to
be completed only by the graduate students in the course. Each assignment must be completed
individually. The assignments may require reading articles, short cases, or other materials and
writing a response to various questions. It is also possible that there will be short problems
included on assignments. The due date for each graduate assignment is shown on the schedule in
this syllabus. Assignments will be posted to Blackboard.
ONLINE QUIZZES:
There will be one online quiz per chapter during the semester. The purpose of the quizzes is to
encourage you to stay current with the material by reading the assigned textbook readings and
completing the assigned problems. Keeping up with the material is important because it is very
difficult to grasp both how to work problems and the underlying concepts if you wait until the
last minute before exams.
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The quizzes will be posted to Blackboard and you will have approximately one week to complete
each quiz. The format of the quizzes will mostly be multiple choice but some problems and
true/false questions are also possible. Questions will cover material that was recently covered in
previous class periods. Each quiz will be short and will consist of only two to five questions.
The due dates for quizzes are shown on the attached schedule. These dates are subject to change
and I will inform you in class and through Blackboard if a quiz due date is revised.
Quizzes will close at 8:00pm on the due date. Since you will have approximately one week to
complete each quiz, no excuses for missed quizzes will be accepted. If you have not completed
the quiz prior to its closing, you will receive a zero for the quiz. Each question will count for
three (3) points and there will be at least 36 quiz questions in total for the semester. Your overall
quiz score percentage will be based on 100 points, which means I will drop at least 2-3 questions
that you answer incorrectly (if applicable).
Quiz questions will be intentionally chosen to be mostly easy to medium in difficulty since the
material will be relatively recent. Note that multiple choice questions on exams are mostly
medium to moderately difficult since you have more time to absorb the material and make
connections between concepts. Also, note that certification exams (e.g., CPA and CMA Exams)
that you will take in the future consist mostly of moderately difficult and difficult questions.
HOMEWORK:
To encourage you to work problems timelier than just prior to exams, I have assigned some
homework problems that you will turn in for credit. Assignments can be found on Blackboard.
Each assignment will include from 1 to 3 problems and each assigned problem will be worth 6
points. Homework problems will be graded based on effort and completeness. A problem that is
attempted, completed, and shows full effort will receive 6 points; a problem that is partially
incomplete or does not show sufficient effort will receive 4 points; a problem that is not
attempted or is incomplete with very little effort shown will receive 0 points.
Homework assignments will be due at the start of class on the date due, as shown on the attached
schedule. Assignments will not be accepted via email and no late assignments will be
accepted. Any revisions to due dates will be communicated in class and through the
announcements on Blackboard. There are 18 problems assigned during the semester (i.e., 108
total points). However, I will only count 100 total points for homework when calculating you
overall homework grade, which means I will drop some problems that do not receive full credit
(if applicable). There will not be a homework assignment for every chapter.
Full solutions for all assigned homework problems will be posted to Blackboard after the due
date. I do not plan to cover homework problems in class unless specifically requested to do so. It
is important that you understand these problems, however, so please ask for help when you need
it.
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ARTICLE:
Throughout the semester I want you to be on the lookout for relevant articles that can help you
gain a broader perspective of certain class topics and their relevance in the “real world.” To
encourage this, I am requiring each student to turn in one article at any point during the
semester. The article should be from a reputable news source (not Wikipedia and, preferably, not
an independent blog) and be related to a topic we have covered in class. When turning in the
article, please attach a brief (1/2 page or less) written summary of how the article pertains to
our class. When articles are turned in we will try to spend a few minutes in class on the article so
that the rest of the class is aware of the article and why/how you think it is relevant to our course.
Articles are to be turned in at the beginning of a class period and will not be accepted via email.
Once an article is turned in that article is “off limits” to other students. This means that other
students will not receive credit for turning that article in during a subsequent class. This is worth
2% of your final grade.
In addition to the article that you turn in I have also posted links to articles on Blackboard. These
articles relate to topics we will cover in class. As with the article you turn in the purpose of these
articles is to provide you “real world” examples of topics we cover in class. As time permits, we
will discuss these articles in class. Don’t be surprised if some of the bonus questions on the
exams relate to these articles.
PROFESSIONAL CONDUCT:
Success in business requires professionalism. This is also true of the classroom. You are
expected to exhibit professionalism at all times during this course.
I loosely define a professional as someone who behaves in accordance with the appropriate and
high standards of a profession and someone who represents a profession in a way that causes
others to have a favorable impression of both the person and the profession.
What I expect of you
In our class setting, a professional is a person who:
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Attends class
Is prepared for class (i.e., reads assigned textbook material and completes homework
assignments before class, comes to class with the textbook, a calculator, and their notes)
Arrives to class on time and does not leave class early
Is engaged and alert throughout class
Participates often in class discussions
Does not speak while others are speaking
Shows respect to her/his classmates and the professor
Takes the class and all activities seriously (e.g., attempts problems during class when
given the opportunity to do so)
Reading newspapers or other non-class materials, text messaging, talking to others, doing
work for other classes, doing crossword puzzles, sleeping, etc. will not be tolerated in class.
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Note that these expectations are consistent with the Darla Moore School of Business Code of
Student Conduct (see below). The bullet point items above represent my expectations for the
way in which you conduct yourself during the semester.
As seen on the grading criteria on page 2 of this syllabus, professional conduct will not be part of
the regular points used to determine your grade for the semester. Instead, I use this as part of my
subjective assessment when determining whether to round your grade up to the next higher grade
level.
It should be obvious that a professional is also someone who behaves ethically at all times.
Therefore, all forms of cheating or academic dishonesty are prohibited and will incur a penalty.
See the Academic Integrity section below for further information on the expectations for ethical
behavior and the consequences for a lack of ethical conduct.
ACADEMIC INTEGRITY:
Remember that the first tenet of the Carolinian Creed is, “I will practice personal and academic
integrity.” You are expected to practice the highest standards of academic integrity. Any
deviation from this expectation will result in a minimum academic penalty of your failing the
assignment, and will result in additional disciplinary measures including referring you to the
Office of Academic Integrity. Violations of the University’s Honor Code include, but are not
limited to, using another student’s work, unauthorized use of materials during exams, and any
other form of academic misrepresentation. For more information, see the Carolina Community
Student Handbook.
Every student should review and understand the Carolinian Creed and its tenets, located at
http://www/sa/sc/edu/creed/, and complete the academic dishonesty form for the School of
Accounting.
In addition, I will follow the policies of the University of South Carolina Honor Code. All
students are also expected to follow the Darla Moore School of Business Code of Student
Conduct. Both USC Honor Code and the Moore School Code of Conduct are reproduced below.
University of South Carolina Honor Code:
It is the responsibility of every student at the University of South Carolina Columbia to adhere
steadfastly to truthfulness and to avoid dishonesty, fraud, or deceit of any type in connection
with any academic program. Any student who violates this Honor Code or who knowingly
assists another to violate this Honor Code shall be subject to discipline.
The Honor Code is intended to prohibit all forms of academic dishonesty and should be
interpreted broadly to carry out that purpose. The following examples illustrate conduct that
violates this Honor Code, but this list is not intended to be an exhaustive compilation of conduct
prohibited by the Honor Code:
1. Giving or receiving unauthorized assistance, or attempting to give or receive such assistance,
in connection with the performance of any academic work.
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2. Unauthorized use of materials or information of any type or the unauthorized use of any
electronic or mechanical device in connection with the completion of any academic work.
3. Access to the contents of any test or examination or the purchase, sale, or theft of any test or
examination prior to its administration.
4. Use of another person’s work or ideas without proper acknowledgment of source.
5. Intentional misrepresentation by word or action of any situation of fact, or intentional
omission of material fact, so as to mislead any person in connection with any academic work
(including, without limitation, the scheduling, completion, performance, or submission of any
such work).
6. Offering or giving any favor or thing of value for the purpose of influencing improperly a
grade or other evaluation of a student in an academic program.
7. Conduct intended to interfere with an instructor’s ability to evaluate accurately a student’s
competency or performance in an academic program.
Whenever a student is uncertain as to whether conduct would violate this Honor Code, it is the
responsibility of the student to seek clarification from the appropriate faculty member or
instructor of record prior to engaging in such conduct.
Darla Moore School of Business
Code of Student Conduct for Undergraduate Students
The Darla Moore School of Business is recognized globally for educating students who are
prepared to become responsible business and civic leaders. An effective learning environment
where students and faculty value integrity, professionalism and diligence is foundational to this
mission.
Consistent with these values, the Student Leadership Council and the faculty of the Darla Moore
School of Business expect students to:
• spend a minimum of two hours outside of class studying for each hour of classroom time;
• exhibit classroom behavior that is respectful to faculty and fellow students;
• refrain from the use of phones and other electronic equipment during class, unless permitted by
the instructor;
• arrive at class on time, actively participate in class, and not leave class early;
• keep up with assigned readings and complete assignments on time;
• contribute fully to team assignments;
• respect the university’s staff and be responsible stewards of its facilities; and
• abide by the University of South Carolina Honor Code
Approved by the Undergraduate Student Leadership Council and the Faculty of the Darla Moore
School of Business
What You Can Expect of Me
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While I expect you to conduct yourself professionally, in return you can expect professional
conduct from me. I am committed to:
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Treating you courteously and with respect
Having concern for your learning and your well-being
Arriving to class and office hours on time
Being available outside of class to the best of my ability
Answering e-mails in a timely manner
Returning exams in a timely manner
Updating you regarding any changes to the course.
LEARNING OUTCOMES FOR ACCOUNTING 502
ADVANCED COST/MANAGERIAL ACCOUNTING
Intended Course Outcome #1: Demonstrate proficiency in issues and techniques used in strategic
decision making.
Course Competency: Demonstrate understanding of concepts used in:
1)
Advanced cost estimation techniques
a. Regression analysis
b. Learning curves
2) Relevant cost analysis
3) Product life-cycle costing
4) Target costing
5) Theory of constraints
6) Activity-based costing
7) Product mix decisions
Intended Course Outcome #2: Demonstrate proficiency in the issues and techniques used to manage
strategic operational issues.
Course Competency: Demonstrate understanding of issues, concepts and techniques related to:
1) Quality and environmental costs
2) Lean Accounting
3) Strategic performance measurement
4) Decentralization and evaluation of strategic business units using:
a. Return on Investment (ROI)
b. Residual income
c. Economic Value Added (EVA)
d. Transfer Pricing
5) Design of management compensation systems
6) Business analysis and valuation models
a. DCF Models
b. ROPI Models
7) Capital budgeting
a. Net Present Value (NPV) analysis
b. Weighted average cost of capital (WACC)
Intended Course Outcome #3: Understand design and implementation aspects surrounding the 3 major
tools used to implement competitive strategy/strategies:
1) Balanced Scorecard;
2) Value chain analysis;
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3) Activity-based management.
Course Competency:
Demonstrate understanding of issues related to:
1) Development of a competitive strategy
2) Use of Strengths-Weaknesses-Opportunities-Threats (SWOT) analysis
3) Identification of critical success factors and measurement factors
4) Decomposition of the value chain to explore and exploit internal/external linkages
5) Use of activities-based management as a means of adding value/reducing costs of goods and
services provided to customers
6) Design of a Balance Scorecard to implement competitive strategy
Problems with the Course:
The course progresses quickly and it is very important to keep up with the work.
DO NOT wait until after EXAM 1 to get help.
If you are having difficulty with the course;
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Make use of my office hours to get help with any problem you may have. Feel free to
contact me before or after the class, make appointments outside the office hours, email or
call me with specific questions.
Form a study group with one or more other students and work problems together.
Inquire about tutoring help through www.sc.edu/success
Important Dates:
August 28
Last day to change/drop a course without a grade of "W" being recorded
September 2
Labor Day Holiday - no classes
September 12 Last day to apply for December graduation
September 25 Moore School Career Expo – 12-4pm in Colonial Life Arena
October 11
Midpoint in semester. Last day to drop a course or withdraw without a grade of
"WF" being recorded
October 1718
Fall break-no classes
Nov. 27-Dec.
1
Thanksgiving recess - no classes
December 6
Last day of classes
December 7
Reading day
December 916
Final examinations (includes exams on Sat.)
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December 16
Commencement Exercises in Columbia
Class Schedule:
The following page presents our planned schedule for the semester. The chapter / topic we plan
to cover, any assignments that are due, and the relevant problems are listed for each class
meeting. The class schedule is subject to change and I will notify you of any changes via
Blackboard as well as in class.
As noted on the schedule below, we will work on problems in class quite often. These problems
are a great way to reiterate the material covered in the textbook and our class discussion. Further,
they provide you with a good sense of the types of questions you may be responsible for
answering on an exam.
I strongly advise you to attempt to complete all of the assigned problems covered in class (listed
on the course schedule) prior to the date listed. Doing the problems before the scheduled date is
a good way for you to stay current with the material and to assess your understanding of the tools
we cover in the course. Furthermore, attempting the problems prior to going over them in class
is the best way to prepare for doing the problems on exams. There is a lot of material to cover in
this course. In order to cover all of the material, we must move at a sufficient pace. Therefore, I
must assume you have attempted to complete the assigned problems prior to class as scheduled.
I have found that students learn best when they are engaged in the problem solving rather than
simply watching me solve problems on the board. Given this, you should expect me to randomly
call on students to assist me in solving these in-class problems. If you are called on, I will not
expect you to have solved the problem in advance nor will I expect you to be able to solve the
entire problem on your own in class. It simply means that given that I want you to assist me in
solving the problem.
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Date
22-Aug
27-Aug
29-Aug
Day
Chapter / Topic
R Introduction, Syllabus review, Background
T Ch 8
R Ch 8
3-Sep T Ch 5
5-Sep R Ch 5
10-Sep T In Class Group Assignment #1
12-Sep R Ch 11
17-Sep T Ch 11
19-Sep R In Class Group Assignment #2
24-Sep T Ch 12
26-Sep
1-Oct
3-Oct
8-Oct
10-Oct
15-Oct
17-Oct
R
T
R
T
R
T
R
Ch 12, Exam 1 review
Exam 1 (chapters 5, 8, 11, 12)
Ch 13
Review Exam 1, Ch 13
Ch 13
Ch 17
Fall break - no class
22-Oct T Ch 17
24-Oct R Ch 18
29-Oct T Ch 18
31-Oct R Ch 2, Exam 2 review
5-Nov T Exam 2 (chapters 2, 13, 17, 18)
Due
Ch 8 Quiz
Ch 8 HW
Ch 5 Quiz
Ch 5 HW
Read Ch 5 article(s)
Grad Assignment #2
Ch 17 Quiz
Read Ch 17 article(s)
Ch 17 HW
Ch 18 Quiz
Ch 18 HW
Grad Assignment #3
Ch 2 Quiz
Ch 19 Quiz
Read Ch 19 article(s)
T
R
T
R
T
W
R
Ch 20
Thanksgiving - no class
Ch 20
Review for Final Exam (Last Day of Class)
Final Exam 9:00 AM for 10:05 class
Final Exam 9:00 AM for 11:40 class
Final Exam 12:30 PM for 2:50 class
Problems for
Extra Practice
8-39, 8-50
8-54, 8-56
5-33,
5-47, 5-48, 51
11-44, 11-45, 1148, 11-49
11-37, 11-59
12-40,12-42, 1243, 12-48
12-55, 12-59, 1262, 12-68
13-37, 13-49
13-51, 13-53, 1313-56
17-60, 17-70, 17-
17-73, HO17-1,
17-65
17-48, 17-55
18-28, 18-35, 1838
18-30
18-40, 18-46, 1855
18-41
19-40, 19-41, 1942
19-45, 19-51, 1952
19-64
Ch 19 HW
21-Nov R Ch 20
26-Nov
28-Nov
3-Dec
5-Dec
10-Dec
12-Dec
11-Dec
8-40, 8-42 - 8-46,
8-48, 8-55, 8-57
5-32, 5-43, 5-46,
5-41
5-61, 5-62, 5-55
11-33, 11-35, 11Grad Assignment #1
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Ch 11 Quiz, Read Ch 11 11-36, 11-50,
article(s)
HO11-1
Ch 11 HW
12-44, 12-45, 1246, 12-47
Ch 12 Quiz
12-49, 12-58, 12Ch 12 HW
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EXAM 1
13-42, 13-44
Ch 13 Quiz
13-52, HO13-1
Ch 13 HW
HO13-2, 13-55
17-67, 17-75
7-Nov R Ch 19
12-Nov T Review Exam 2, Ch 19
14-Nov R Ch 19
19-Nov T In Class Group Assignment #3
Problems
Covered in Class
Read Ch 20 article(s)
Ch 20 Quiz
Grad Assignment #4
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20-23, 20-26, 20- 20-24, 20-34, 2028, 20-33
45
20-36, 20-43, 2047
20-46, 20-50
Emergency Preparedness and Contingency Planning – Moore School of Business
The goals of emergency preparedness and contingency planning are three-fold;
1. To minimize injury and death;
2. To deliver aid to those in need as quickly as possible;
3. To minimize the time necessary to resume functionality.
In the event of a drill or an emergency, campus alarms – internal and/or external will sound!
In the event of a fire, bomb, or other building catastrophe:
1.
Leave the building!
 Use the stairs. The quickest method for exiting via the stairs is to stay on a
straight path until you meet a wall before turning. Do not turn on the landing in
the middle of the stairs. This causes a bottleneck as people attempt to merge.
Women in heels should remove their shoes before taking the stairs.
 Staff and faculty are responsible for students in their offices, common areas and
classrooms during an emergency or drill.
o Students in faculty offices or departmental common areas should exit the
building with that department and report to that department’s assembly
site. Be sure to give your name to the Safety Warden at the assembly site.
o If you are in class, you will exit the building with your instructor and
follow him/her to the proper assembly site. Once your class is at the
assembly site, your instructor will take roll. Any “missing” students will
be reported to the Health & Safety warden immediately.
 Disabled individuals (whether faculty, staff or student) should be taken to the
nearest stairwell entrance and left by said entrance. Their name and location
should be reported to the Health & Safety warden immediately upon reaching the
assembly site. Firemen and emergency crew will be responsible for removing
them from the building.
2.
Cross the street!
 Do not stop on the building side of the street. A fire or bomb can and will turn
glass, metal framing and other building materials into deadly projectiles. You are
not safe on the building side of the street. If you are in a faculty office, a
department or class room, report to the assembly site instructed by your professor
or department faculty or staff.
 Students who stop at doorways, benches, tables or are standing on the building
side of the street will be asked to move across the street. Any student(s) who will
not comply will be reported to the nearest Health & Safety warden immediately.
3.
Meet and stay at the assembly site!
 Once you have reported to an assembly site it is very important that you stay at
the assembly site until released by the Health & Safety warden.
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School of Accounting Policy Regarding Academic Dishonesty
The accounting profession has traditionally been held in high public esteem with respect to
ethical values. Recent business scandals involving less than truthful financial statements and the
actions of independent auditors have significantly changed how many view the accounting
profession. This environment requires those who are currently entering the profession to uphold
the very high standards of integrity and ethics that have been the hallmark of our profession.
Accordingly, the School of Accounting in the Moore School of Business (SOA) will not tolerate
any student who participates in an act of academic dishonesty.
This document is intended to ensure students are aware of the University of South Carolina
Honor Code, which is intended to prohibit all forms of academic dishonesty. The University of
South Carolina Honor Code states that academic dishonesty includes (but is not limited to) the
following examples:
1. Giving or receiving unauthorized assistance, or attempting to give or receive such
assistance, in connection with the performance of any academic work.
2. Unauthorized use of materials or information of any type or the unauthorized use of any
electronic or mechanical device in connection with the completion of any academic work.
3. Access to the contents of any test or examination or the purchase, sale, or theft of any test
or examination prior to its administration.
4. Unauthorized use of another person’s work without proper acknowledgement of source.
5. Intentional misrepresentation by work or action of any situation of fact, or intentional
omission of material fact, so as to mislead any person in connection with any academic
work (including, without limitation, the scheduling, completion, performance, or
submission of any such work).
6. Offering or giving any favor or thing of value for the purpose of influencing improperly a
grade or other evaluation of a student in an academic program.
7. Conduct intended to interfere with an instructor’s ability to evaluate accurately a
student’s competency or performance in an academic program.
In addition to cases of alleged violation of the University of South Carolina Honor Code,
students may also be referred to the Office of Student Judicial Programs for violations of the
student code of conduct, including, but not limited to misuse of University documents,
fraud/lying, and failure to comply.
Instructors are required by the University to report to the Office of Academic Integrity situations
in which there is reasonable belief that a student has violated the Honor Code.
Sanctions
If any student is believed to have violated one of the above terms, the School of Accounting will
proceed within the guidelines identified in the Honor Code. These sanctions include, but are not
limited to:
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1. permanent expulsion from the University; and
2. definite suspension from the University for a period of not less than one semester.
The sanctions provided for this Section are intended to be disciplinary, and nothing in these
procedures, including the imposition of any sanction, shall be interpreted to limit the academic
authority of an instructor to determine an appropriate grade for a student who has violated the
Honor Code. The instructor has the authority to adjust the grade of any offender in addition to
any sanctions imposed. It is the position of the faculty of the SOA that the strongest possible
sanction should be taken against any student who violates the Honor Code.
Grade Determination
If an instructor determines that, because of academic dishonesty, a student’s performance in an
academic program merits a grade reduction or a failing grade, the instructor’s authority to award
such an appropriate grade is not limited by the imposition of any sanction under this Section.
The faculty of the SOA strongly supports such grade reductions.
Further Information
The University of South Carolina Honor Code may be found at: http://sc.edu/academicintegrity.
Further information on student rights and responsibilities may be found at:
www.sa.sc.edu/carolinacommunity.
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Student Agreement to the School of Accounting Policy Regarding Academic Dishonesty
I ___________________________ have read and understand the above policy regarding
academic dishonesty, and acknowledge the potential consequences to me of any acts of academic
dishonesty.
Printed Name: ____________________________________________________
Signature: _______________________________________________________
Course number: ACCT 502
Date: ___________________________________________________________
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