5
6
7
CB207E
218-477-4647
mollberg@mnstate.edu
www.mnstate.edu/mollberg/
MWF 900am-1030am, MWF 1120am-1230pm, MW 245pm-400pm; other hours by appointment
An introduction to the content and concepts of financial information for management’s use in directing operations.
Topics include cost behavior, product costing, actual and standard costs, cost-volume-profit analysis, relevant costs, operational and capital budgeting, and present value analysis. Prerequisite: ACCT 230
Managerial Accounting, 13 th Edition, Garrison, Noreen, & Brewer, McGraw-Hill/Irwin, 2010. Students are also required to acquire access to the textbook publisher’s on-line homework product, Homework Manager.
Students will receive an introduction to managerial accounting and methods used to report information to internal users. Cost accounting, budgeting, standard cost systems, reporting and analyzing performance are some of the topics covered. Students will acquire basic understanding of common methods for using information from accounting and information systems to help make managerial decisions. Students will also develop communication and problem-solving skills.
Moodle and McGrawHill/Irwin’s Homework Manager will be used extensively: We will be using the
MSUM’s Moodle program and the textbook publisher’s internet homework manager called Homework Manager in conjunction with this course. You will be required to submit your projects using Moodle and your on-line homework, on-line quizzes, and on-line exams using
Homework Manager. Once you are registered for Moodle with the University, you will automatically be enrolled in this Moodle course. If you already have mnstate email, you won’t need to apply for Moodle services at https://draco.mnstate.edu
. If you have mnstate email, you can log directly into Moodle by going to http://teach.mnstate.edu
– your username will be your 8-digit DragonID and your password will be the same one you use for your mnstate email. Once in Moodle, click on the link to run the Instructional Technology System Check (note you only need to check the top 6 items under the REQUIRED heading).
The Moodle course has instructions for registering for Homework Manager. If you have questions regarding Homework Manager, read the
15page User’s Guide at http;//mh12.brownstone.net/modules/guides/HMUserGuide.pdf. When you feel comfortable with the registration process, go to http://mh10.brownstone.net/classes/MollbergAcct231/ and follow the registration steps. You need the access code that came with your new book or that you purchased separately in order to complete your registration. Do not throw your access code card away as you may need it should you ever need to contact McGraw-Hill. Reread important Student Tips in the User’s Guide for Homework Manager, such as: Do not use the navigation buttons on your browser or you may produce unpredictable results and be unable to grade your assignment. If you miss an assignment deadline (except for medical reasons), you get zero points.
Moodle also contains a link to set u p your access to the eBook. After clicking on the link to register for eBook, click “Student Edition”, at topright click on “Log In”, click on “Use Your Registration Code”, enter your 20-digit code (same as above if you purchased Homework Manager
Plus (P lus means eBook)), click “Continue”, create Username (your email) and Password, answer questions, and “Create Account”.
Homework, Quiz, Exam and Project Schedule:
Chapter On-line Homework Due On-line Quiz Due On-line Exam Window
1 W9/1 W9/1
Other
F8/27 Add/Drop
2
3
4
W9/8
Su9/12
Tu9/14
W9/8
Su9/12
Tu9/14
M9/6 No Class
Th9/16Acctg&AuditingStudent
Conference-Mpls
8
M9/27
M10/4
W10/13
Su10/17
M9/27
M10/4
W10/13
Su10/17
Exam1-Ch1-4
M9/13-W9/15
M9/20 Project1 Due
MTu10/11-12 No Class W10/13 Spring
Advising
9
10
11
12
Su10/31
W11/3
Su11/7
Th11/11
Su10/31
W11/3
Su11/7
Th11/11
Exam2-Ch5-8
M10/18-W10/20
Exam3-Ch9-12
W11/10-F11/12
M10/25Spring Registration
W11/10 “W” Date
13
14
16
Su11/28
Su12/5
Tu12/7
Su11/28
Su12/5
Tu12/7 Exam4-Ch13,14&16
W12/8-F12/10
M11/22 Project2 Due
WThF11/24-26No Class
W12/8 Study Day
M12/20 Grades Due

Except as noted below, you are responsible for all the material in Chapters 1-14, and 16 whether or not the Chapter material is specifically covered in class. Your grade for this course will be based on the following points that will be available during the semester:
1. On-line Examinations (4)
2. On-line Quizzes (top 12 of 15)
3. On-line Homework (top 12 of 15)
4. Projects (2)
400
60
700
Percentage of total cumulative points
120 A:94%-100%
120 A-:90%-93%, B+:87%-89%, B:84-86%;
B-:80%-83%, C+:77%-79%, C:74%-76%,
C-:70%-73%, D+:67%-69%, D:60%-66%
Keep a personal record of scores for all examinations, quizzes, homework, and projects. Periodically, the instructor will post student point totals and grade earned in Moodle (your scores in Homework Manager will not automatically show up in Moodle). If any error has been made, it is the student’s responsibility to present written proof of the correct point total as soon as possible after the posting. That means you should SAVE ALL of your work until the end of the semester. If your grade falls below what is acceptable to you, take immediate action. DO
NOT WAIT UNTIL THE LAST FEW WEEKS OF THE SEMESTER TO SEEK HELP. Consider the following, not necessarily in this order: (1)
Are you working more hours and studying less? Can you correct that situation? (2) Form a study group. (3) Work extra problems and see the instructor for solutions. (4) get a tutor by seeking assistance through the Academic Resource Office (go to Flora Frick Room 151, or call 218-
477-2996) and (5) finally the most important, see the Instructor on a regular basis.
If you are repeating this course, note that only the higher grade will be used to compute your grade point average (GPA). Re peating a course more than once will result in the removal of only one previous grade from the student’s GPA computation. To assure that the GPA is correct, the student must submit a “Repeated Course” form to the Records Office. All course attempts will remain on the student’s permanent academic record.
Examinations: Four (4) proctored examinations with time limits must be taken on-line during the windows indicated on the Homework, Quiz,
Exam and Project Schedule. The examinations might include true/false, multiple choice, matching, fill in the blank, short essay, or problemsolving type questions. All on-line examinations are DUE BY 1155pm ON THE ON-LINE EXAM DUE DATE (note the times are Eastern time) for each Chapter as per the Homework, Quiz, Exam, and Project Schedule. If a student will miss an examination for a valid reason
(death in family or sickness which requires student hospitalization —documentation will be required for either event) and notifies the instructor before the examination, the student may be given the opportunity to take the examination at another time. The fourth examination will be considered your final examination and primarily emphasize Chapters 13-14 &16.
You will need to secure a Proctor (ie, an unbiased individual with no personal association or affiliation to you) to make sure you use no notes, textbooks, or other aids during the examinations. There is a link in Moodle to a Proctor Agreement which your Proctor must complete and email back to Instructor by Thursday 9/9/10. Proctor will need to see your student photograph and Dragon ID. Proctored exams cannot be taken at residential locations. Note Instructor must send Proctor password before you can access the exams. For your convenience,
Instructor is willing to serve as Proctor for those students who want to take exams during his MSUM office hours (see office hours above). If you are interested in this, please ask Instructor to be your Proctor by Thursday 9/9/10.
On-line Quizzes: A total of fifteen (15) on-line quizzes with time limits will be given during the Semester, of which you can throw out the lowest three (3). You will be using Homework Manager to take the on-line quizzes. All on-line quizzes are DUE BY 1155pm ON THE ON-
LINE QUIZ DUE DATE (note the times are Eastern time) for each Chapter as per the Homework, Quiz, Exam, and Project Schedule. The on-line quizzes will generally consist of true/false, multiple choice, problem-solving type questions. Late on-line quizzes will be scored zero.
Note that a particular homework (or quiz) in Homework Manager might be worth (for example) 16 points according to Homework Manager.
However, when Instructor transfers that particular score over to Moodle, he will convert to a 10-point scale (since all homework and quizzes are worth 10 points each). Results from on-line quizzes will not be made available until after the quiz due date.
Online Homework: You will be using Homework Manager to submit your fifteen (15) on-line homework sets, of which you can throw out the lowest three (3). Unless notified by the instructor, all homework is DUE BY 1155pm ON THE ON-LINE HOMEWORK DUE DATE (note the times are Eastern time) for each Chapter as per the Homework, Quiz, Exam, and Project Schedule. You are expected to do the homework in a study group or on your own. Late homework will be scored zero. You can attempt the homework multiple times to improve your score, check your answers as you go, and print out the homework in advance (when made available by Instructor).
Projects: There will be two (2) projects (using Excel and/or Word) which need to be completed and uploaded using the links provided in
Moodle. Unless notified by the Instructor, all projects are DUE BY 1155pm ON THE DUE DATE (note the times are Eastern time) as per the
Homework, Quiz, Exam, and Project Schedule. Late projects will be scored zero.
1. Managerial Accounting and the Business Environment
2. Managerial Accounting and Cost Concepts (Skip Appendices 2A & 2B)
3. Systems Design: Job-Order Costing (Skip Appendix 3A)
4. Systems Design: Process Costing (Skip Learning Objective 2 through Appendix 4B)
5. Cost Behavior: Analysis and Use (Skip portion of Learning Objective 2 dealing with Least Squares Regression Method and Multiple
Regression Analysis and Skip Appendix 5A)
6. Cost-Volume-Profit Relationships
7. Variable Costing: A Tool for Management
8. Activity-Based Costing: A Tool to Aid Decision Making (Skip Appendices 8A & 8B)
9. Profit Planning
10. Flexible Budgets and Performance Analysis
2

11. Standard Costs and Operating Performance Measures (Skip Learning Objective 4 through Appendix 11B)
12. Segment Reporting and Decentralization (Skip Learning Objective 4 through Appendix 12B)
13. Relevant Costs for Decision Making
14. Capital Budgeting Decisions (Skip all of Chapter 15)
16. “How Well Am I Doing?” Financial Statement Analysis (Skip Appendix A & B at end of textbook)
School of Business Mission: We provide a quality undergraduate business learning experience designed to prepare students for successful and responsible careers. Faculty intellectual contributions are focused on learning and pedagogical research, discipline-based scholarship, and contributions to practice. Through involvement in professional activities, the faculty also serves students, the University, and the community.
School of Business Student Learning Outcomes: Students who graduate from Minnesota State University Moorhead with a major from the School of Business should be able to:
-Exhibit basic knowledge of business principles and processes.
-Write in a clear and professional manner.
- Prepare and deliver an effective business presentation.
-Effectively use technologies appropriate to their discipline.
-Identify and analyze ethical issues in a professional context.
Time Requirements: Each student should expect to spend a minimum of 8-9 hours per week outside of class in preparation. This includes preparing for class, reading the text, completing homework, completing assignments, and reviewing for examinations or quizzes; anything less and you will be depriving yourself from obtaining your best grade.
General: The course syllabus is subject to change. In particular, use the due dates in Moodle if different than the due dates in this syllabus.
In the event of a change, an announcement will be made in class or through an email. It is the responsibility of the student to keep current and develop a clear understanding of all course policies. Classes missed or cancelled for any reason does not relieve the student of the responsibility for the material and/or assignments due that day or on any future class dates.
Communications:
If I need to contact the class, I will use Moodle or email. Check the “General News and Announcements Forum” in
Moodle and your email regularly to determine whether I have sent you a message. Since I am planning on generally not being a t MSUM on
Tuesdays, I have provided you with a Detroit Lakes MN telephone number (218-847-3879, my DL office number). I will take calls if available, and return phone messages or emails as soon as possible. Long distance phone calls may not be returned until after 7pm. Please use email whenever possible when trying to contact me.
The University expects all students to represent themselves in an honest fashion. In academic work, students are expected to present original ideas and give credit to the ideas of others. The value of a college degree depends on the integrity of the work completed by the student. When an instructor has convincing evidence of cheating or plagiarism, a failing grade may be assigned for the course in which the student cheated. Instructors may also choose to report the offense, the evidence, and their action to the Dean of their college or the Vice President for Academic Affairs. If the instructor (or any other person) feels the seriousness of the offense warrants additional action, the incident may be reported to the Judicial Affairs Officer. The Judicial Affairs Officer will follow procedures set out in the
Student Conduct Code. After the review of the case and a fair, unbiased hearing, the Judicial Affairs Officer may take disciplinary action if the student is found responsible (see Student Conduct Code for details).
A student who has a course grade reduced by an instructor because of cheating or plagiarism, and who disputes the instructor’s finding, may appeal the grade, but only using the Grade Appeal Policy, which states that the student must prove the grade was arbitrary, prejudicial, or in error.
Students with disabilities who believe they may need an accommodation in this class are encouraged to contact Greg Toutges, Coordinator of Disability Services at 477-2131 (Voice) or 1-800-627-3529 (MRS/TTY) , CMU114 as soon as possible to ensure that accommodations are implemented in a timely fashion.
I hope you have an enjoyable learning experience. Good luck!
3