CSU, SACRAMENTO ACCY 2 COURSE OUTLINE Course: ACCY 2 Instructor: Todd A. Jensen, CPA Phone: (916) 660-7831 E-Mail: toddjensen@inreach.com Semester: Spring 2013 Course Site: SacCT 9.1 Office Hours: Tues/Thurs 9:00-10:15AM Tahoe 2043 and by appointment. The Instructor The instructor is a banking and non-profit consultant and was most recently Chief Financial Officer with Community 1st Bank in Roseville. He also served as the Director of Finance with the Sisters of Mercy in Auburn. He holds a BS degree in finance/accounting from CSU, Chico and an MBA in finance from the University of Oregon. Additional professional experience includes the position of Chief Financial Officer with Auburn Community Bank, the controllership with River City Bank, and tenure with Perry-Smith & Co. as an Audit Manager. He has taught Financial Accounting, Managerial Accounting, Accounting for Executives, Auditing, Financial Statement Analysis, QuickBooks, and Advanced Cost Accounting. Description of the Course and Course Objectives After successfully completing the course, you should have an introductory knowledge of: 1. The ways in which managers can use accounting information to plan and control the use of resources in achieving the organization’s strategic and operational objectives. 2. The ways in which managers can use accounting information to motivate and evaluate performance. 3. The data measurement, communications, and system problems encountered in developing relevant accounting information for making efficient and effective economic decisions. Costing systems, budgeting, decision making, and financial statement analysis will be covered. You will gain an understanding of the theory and practice of managerial accounting through lecture, discussion, cases and exercises. You will prepare, use and understand cost accounting spreadsheets and other management tools. Prerequisite: ACCY 001. 3 units. Required Text and Supplements Introduction to Managerial Accounting, 6/e Peter C. Brewer, Miami University Ray H. Garrison, Brigham Young University (Emeritus) Eric W. Noreen, University of Washington (Emeritus) ISBN: 0078025419 Copyright year: 2013 www.mhhe.com/brewer6e Available online or through the bookstore. You will also be required to purchase access to CONNECT! ,our online homework and testing package. The packages from the bookstore include access to CONNECT! Attendance, Homework, and Grading It is expected that you will attend online regularly and complete all assignments prepared to the best of your ability. . Late homework will not be accepted. All Add/Drop forms must be initiated by the student. If you have a disability and require accommodations, you need to provide disability documentation to SSWD, Lassen Hall 1008, (916) 278-6955. Please discuss your accommodation needs with me after class or during my office hours early in the semester. Grading will be based on the following: Examinations (Mmakeup exams are not provided.) 60 % of your grade. Homework (via CONNECT!) 20% of your grade. LearnSmart Modules (via CONNECT!) 20% of your grade. A 90% or better B 80% to 90% C 70% to 80% D 60% to 70% F Below 60% Plusses and minuses will be assigned within the above rankings. Assignments An outline of weekly chapter assignments follows. Assignments will appear at CONNECT! as we proceed. You are responsible for obtaining assignments each week online. Make-up exams will not be provided. ACCY 2 CLASS ASSIGNMENTS Week Date Chapter Topic 1 Jan 28 1 Managerial Accounting and Cost Concepts 2 Feb 4 2 Job Costing 3 Feb 11 3 Activity-Based Costing 4 Feb 18 Exam 1 5 Feb 25 5 Cost Volume Profit Relationships 6 Mar4 6 Variable Costing 7 Mar 11 7 Profit Planning 8 Mar 18 Exam 2 SPRING BREAK MAR 25-29 9 Apr 1 8 Flexible Budgets and Standard Costing 10 Apr8 10 Differential Analysis 11 Apr 15 11 Capital Budgeting 12 Apr 22 Exam III 13 Apr 29 12 Statement of Cash Flows 14 May 6 Financial Statement Analysis 15 May 13 Excel exercise from Ch 13 16 May 20 Exam IV 13/Review ___________________________________________