Crummer Graduate School of Business
Rollins College
Course Syllabus
Summer 2011
MANAGERIAL ACCOUNTING
PMBA43 ACCT 502
Kyle S. Meyer, Ph.D.
Wednesdays: 6:30-9:30 p.m.
318 Crummer Hall
Office Hours:
Office Location:
Email address
Wednesdays: 4:45 pm - 5:45pm, and by
appointment
313 Crummer Hall
ksmeyer@rollins.edu
Phone:
407-691-1377
COURSE OBJECTIVE
This course is designed to give students an understanding of the ways that managers use financial data to
make business decisions. Special emphasis is placed on the development of decision models and on the
use of internal data to generate these models. Excel worksheets will be used throughout the course as a
tool for model building and analysis. While the course will concentrate on the use of financial
information, students will also gain an understanding of managerial accounting concepts. This course
will also address many of the ethical issues and dilemmas facing company management.
COURSE MATERIALS
Maher, Stickney, and Weil, Managerial Accounting, 10th ed., Thomson/Southwestern, 2008.
ISBN-13: 9780324639766
HOMEWORK
An understanding of accounting concepts is best developed by completing homework problems.
Accordingly, homework problems are assigned for each of the chapters covered during the semester.
Although homework assignments are not collected, but students are expected to have attempted the
assignments prior to class in order to participate in classroom discussions. Solutions for assigned
problems will be posted on the course’s Blackboard web site after the assignments are discussed in class.
At the conclusion of each chapter students will be required to complete certain exercises during class
meetings. Templates for these exercises are posted in the course web site on Blackboard. While these
exercises are not graded, they provide students with practice in applying course concepts. Most class time
will be devoted to the introduction of new concepts, the analysis of class homework assignments and
exercises, and case presentations.
CLASS ATTENDANCE AND PARTICIPATION
Students are expected to attend all class sessions and participate in class discussions. Absences on days
of scheduled presentations, quizzes, or exams will be excused at the sole discretion of the instructor.
Students are responsible for any material covered during classes that are missed. I will not respond to
phone calls or emails requesting that I repeat the material that was covered in a class that has been missed
for whatever reason, unless the absence is excused in advance. It is your responsibility to get this
information from classmates.
Students’ participation grades depend on demonstrated involvement and commitment as a class member.
Students should prepare for each class meeting by reading assigned materials and attempting solutions to
assigned problems and cases.
ACCT 502
Summer 2011
Course Syllabus
Page 2
GRADING
Student grades are based on total points earned out of 1,000 possible points for the semester, as outlined
below.
Grading is based on the following weights:
Midterm Exam
Final Exam
Case presentation
Quizzes
Class participation
Total
A
AB+
B
930-1,000
900-929
870-899
830-869
250
250
200
200
100
1,000
BC+
C
C-
800-829
770-799
730-769
700-729
Exams
There are two (2) exams scheduled this semester. Each exam has 250 possible points. The content
(chapters and topics covered, number of questions, and types of questions) and the format of the exams
will be provided with sufficient lead time to enable students to adequately prepare.
Case Presentations
Case presentations account for 200 possible course points. Cases will be assigned to study teams and will
require a brief (no longer than 15 minutes) PowerPoint presentation. A paper describing the case
background and issues, alternative courses of actions and the team’s recommendation must be submitted
prior to the start of class on the days of scheduled for case presentations. The presentation and the paper
will each account for half of the score on the case. Scores will be assigned to each study team and team
members will rate each other based on relative contributions to the case solution. Additional instructions
will be posted on the Blackboard web site.
Quizzes
There will be two (2) quizzes during the semester, each of which has 100 possible points. Quiz questions
are similar in format and scope to exam questions. Details concerning the material covered on the
quizzes, number and type of questions, etc. will be provided to enable students to properly prepare.
Attendance and Participation
The remaining 100 points for the semester grade are based on class attendance and participation (see
above).
ACADEMIC HONESTY
As stated in the Crummer School of Academic Integrity Policy, faculty, students and staff are expected to
uphold the highest level of ethical standards. This course requires that all students meet expectations of
scholastic honesty, particularly while taking exams. During in-class exams, you may not share any
information, materials or electronic files with others. Collusion or cheating in any form will not be
tolerated. Failure to abide by these standards will result in full punishment as prescribed by the Policy.
ACCT 502
Summer 2011
Course Syllabus
Page 3
DISABILITY SERVICES OFFICE
Rollins College is committed to equal access and does not discriminate unlawfully against persons with
disabilities in its policies, procedures, programs or employment processes. The College recognizes its
obligations under the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990 to
provide an environment that does not discriminate against persons with disabilities.
If you are a person with a disability on this campus and anticipate needing any type of academic
accommodations in order to participate in your classes, please make timely arrangements by disclosing
this disability in writing to the Disability Services Office at (box 2613) - Thomas P. Johnson Student
Resource Center, 1000 Holt Ave., Winter Park, FL, 37289.Appointments can be scheduled by calling
407-646-2354 or email: gridgeway@rollins.edu
ACCT 502
Summer 2011
Course Syllabus
Page 4
Tentative Class Schedule
Reading Assignments
Homework
Assignments
Date
Class #
Chapters
4/27
1
1
2
Fundamental concepts (pp. 11-16)
Measuring product costs (pp. 33-45)
5/4
2
3
Activity-based management (pp. 77-87)
3-29, 37
5/11
3
6
DESTIN BRASS PRODUCTS
Financial modeling for short-term decisions (pp.
183-199)
6-18, 19 (skip Part
c), 25, 32 (a – d
only)
5/18
4
7
QUIZ #1
Differential cost analysis for operating decisions
(pp. 219-236)
7-23, 33, 37
5/25
5
8
OLD MULE FARMS
FOXY ORIGINALS
Capital expenditure decisions
8-23
Project Week
5/30-6/3
6/8
1-15, 16, 18,19, 20
2-23, 32
6
1 – 3, 6 – 7
MID-TERM EXAM
6/15
7
8
EASY BUSINESS COMPANY
Capital expenditure decisions
GOATS: THE GREEN ALTERNATIVE (Discussed
in class)
6/22
8
9
CHESTER’S PLACE
Profit planning and budgeting (pp. 303-320)
9-23, 37, 40
6/29
9
QUIZ #2
Profit and cost center performance evaluation
(pp. 349-352)
10-22, 43
7/6
10
11
CHAMPAGNE HOTEL
Investment center performance evaluation
11-21, 32, 34
7/13
11
12
COOL MOOSE CREAMERY
Incentive issues
12-16, 23, 26
7/20
12
Cumulative
10
FINAL EXAM
8-31 (parts a and b
only), 34