Phone:
Office: 323-2695
Home: 327-3526 e-mail: alvisc@winthrop.edu
Instructor: Charles E. Alvis, MBA, MPA, CPA/ PFS,CFP®
Office: Thurmond 431
Office Hrs: MW 3:00 pm – 5:00 pm
TR 3:30 pm – 5:00 pm
F Class +/- one hour
Or by Appointment
Class Meeting: # 11856 TR 2:00 – 3:15 pm Thurmond 308
Required:
Cost Accounting (A Managerial Emphasis), 13th ed., by Charles T. Horngren, G. Foster and
S. Datar, Prentice-Hall Publishing Company, 2006.
Recommended:
Study Guide, 12 th
ed., by Harris, Prentice-Hall Publishing Company, 2006
Prerequisites:
Acct 280 and Acct 281
Students not having the required prerequisite will be dropped from the course without notice.
Course Description
Catalog Description (per 2001-2002 catalog) – Preparation and utilization of financial information for internal management purposes: planning and special decisions, cost determination, performance evaluation and control.
This course continues our study of accounting techniques used by internal company managers when they are faced with planning, directing, controlling and decision-making activities in their organizations. We will expand upon the techniques you learned in ACCT
280/281 to identify, and to analyze alternatives that will guide a manager to a course of action, which will yield the greatest benefit to the firm. While the major emphasis in financial accounting is on the accumulation and presentation of accounting data to external decision

makers, the emphasis in managerial accounting is on the presentation and analysis of that data to internal decision makers.
Course Objective:
The objective of this course is for you to familiarize and develop an understanding of the role of accounting information in managing a company’s operations. You should also be able to prepare and interpret selected accounting reports used by management. The following topics will be covered:
1. Role of managerial accounting in retailing, manufacturing and service organizations
2. Cost of goods manufactured, cost of goods sold, and cost of services rendered
3. Cost-volume-profit analysis
4. Cost behavior
5. Budgeted overhead, actual and applied overhead, over/under applied overhead, and fixed and variable overhead variances.
6. Concepts of costing systems
7. Budgeting process and types of budgets
8. Flexible budgets and related variances
9. Variable and absorption costing methods for inventory
10. Decision making and relevant costs
11. Pricing decisions and cost management
Grade Scale
90 - 100 A
Test
Quizzes
80 - 89 B Test 1
70 - 79 C Test 2
60 - 69 D below 60 F
Final
Total
Percenatage
15
25
25
35
100
Exams and Grade Determination
Three major exams will comprise 85 % of the final grade. The weight of each exam is given above. The exams will consist of true/false questions, multiple choice questions, short discussion questions and problems. Your best 5 out of 6 grades will be used to calculate the quiz average.
Test dates and tentative Quiz Dates
Test 1 - 2/21
Test 2 – 4/3
Final - 5/3
Quiz 1 1/29; Quiz 2 2/12; Quiz 3 3/6;
Quiz 5 3/27; Quiz 6 4/17
Quiz 4 3/13;
NO MAKE UP TESTS ARE GIVEN.
Students with excuses approved by the instructor will have their grade on the comprehensive examination used for their grade on the missed exam.

1/17
1/22
1/24
1/29
1/31
2/5
2/7
Attendance Policy
Students are expected to attend class. If a student's absences in the course total 25% or more of the class meetings, the student will receive a grade of N, F, or U whichever is appropriate.
If the student's enrollment in the course continues after the date of dropping with an automatic
N, and if the student's level of achievement is equivalent to a D or better, the grade of
N will be assigned, otherwise the student will receive the grade of F (or U).
If a student arrives late or leaves early from class, the instructor is responsible for judging if the student meets the class attendance policy.
Students with Disabilities
If you have a disability and need classroom accommodations, please contact Gena Smith,
Coordinator, Services for Students with Disabilities, at 323-2233, as soon as possible. Once you have made your professor notification letter, please notify me so that I am aware of your accommodations well before the first { test/paper/assignment }.
Tentative Course Outline - Chapter coverage may change depending upon time constraints
Date
1/15
Chapter
Introduction/Chapter 1
Assignments
2/12
2/14
2/19
2/21
2/26
2/28
3/4
3/6
3/11
3/13
3/18
3/20
3/25
Chapter 1
Chapter 1
Chapter 1 & Chapter 2
Chapter 2
Chapter 2
Chapter 3
Chapter 3
Quiz 1
Chapter 3
Chapter 10
Chapter 10 / Review
TEST 1 – Chapters 1,2,3
& 10
Chapter 4
Chapter 4
Chapter 4
Chapter 6
Chapter 6
Chapter 7
NO CLASS
NO CLASS
Chapter 7
Quiz 2
Quiz 3
Quiz 4
Ch 1: Q 1,4,8,9,10,13,14
Ch 1: E 16,18,19,20
Ch 1: E 22,24,29
Ch 2: E 16,18,19
Ch 2: E 23,25,27,31
Ch 2: E 32,36,37,39
Ch 3: E 16,19,24,25
Ch 3: E 27,29
P 36,38
Ch 3: P 39,43,46,47
Ch 10: E 16,17,18,20,23,25
Ch 10: P 32,33 (Use Excel for Problem)
Ch 4: E 17,20,21
Ch 4: E 22,24,25
Ch 4: P 31,32,34,40
Ch 6: E 17,18
Ch 6: E 19,22,23
Ch 7: E 16,18,
SPRING BREAK
SPRING BREAK
Ch 7: E 20,23

3/27
4/1
4/3
4/8
4/10
4/15
4/17
4/22
4/24
5/3
Chapter 8
Chapter 8 / Review
Test 2 – Chapters 4,5,6,7
& 8
Chapter 9
Chapter 9
Chapter 11
Chapter 11
Chapter 12
Chapter 12
Quiz 5
Quiz 6
P 33
Ch 8: E 16,17,22,24
Ch 8: P 29,30,37
Ch 9: E 16,17,20,21,22
Ch 9: P 30,31
Ch 11: E 16,17,18, 20,22,26
Ch 11: P 33,34
Ch 12: E 16,17,20,21,22,23
Ch 12: P 29,37
FINAL EXAM – Saturday, May 3 rd , 3:00 p.m.
COLLEGE OF BUSINESS EXPECTATIONS REGARDING PROFESSIONALISM IN
THE CLASSROOM
The College of Business Administration is a professional organization with a well-defined and widely disseminated mission of student development. Accordingly, each class represents a gathering of professionals and professionals-in-training. The instructor’s job as a professional is to deliver quality instruction in each class, to start and end each class on time, to be responsive to student perspectives, issues and questions, and to treat each student respectfully. The student’s job, as a professional-in-training is to be prepared for class, to be on time, to attend all classes, and to be respectful of others in the classroom.
In accordance with and pursuant to these roles the following guidelines were established to specify to students (both present and prospective) faculty expectations regarding their behaviors
1.
Students will attend all class meetings.
There are no automatically “excused” absences.
In the event that you will be unable to attend a class session, you should inform your professor in advance as a matter of professional courtesy just as you would/should with an employer.
2.
Students will arrive in advance of the beginning of the class session. Late arrivals are disruptive, inconsiderate and unprofessional. Professors may make arrangements for delinquents, but are not obliged to do so. Those not present at the beginning of the classroom period will be considered absent.
3.
Students will not converse among themselves during class except when instructed to do so. When a student creates a disturbance in the classroom, instructors will either ask the student to desist immediately or speak to the student at the conclusion of class. Repeat offenders will be sanctioned.

4.
Students will not leave class before its conclusion.
Early departures are disruptive, inconsiderate and unprofessional. Professors may make arrangements under some circumstance, but are not obliged to do so. Those not present at the conclusion of the classroom session will be considered absent.
5. Students will have procured textbook/materials prior to the first class. Instruction will begin with the first class meeting and consume the remainder of the class period.
The completion of the computer assignments will increase your proficiency in the use of a spreadsheet application. Class preparation, participation, outside projects and tests will help you attain the following competencies:
1
2
3
4
Coverage Code:
Knowledge
Comprehension
Application of knowledge in some context (with hints or cues)
Analysis, synthesis or evaluation of relationships
C
2
A
3
3
D
4
COMMUNICATION
A.2.
A.3.
Organize information, draw and support conclusions with facts
Access and communicate information using modern technologies
ADAPTABILITY
C.4. Respond to changing markets and needs of stakeholders
PROBLEM SOLVING
D.2. Analyze data and possess proficiency in the application of quantitative techniques of business
3 D.3. Integrate functional areas of business when analyzing problems
E. ACCOUNTABILITY AND ETHICS
4 E.2. Master individual skills and develop expertise in an area related to career choice