Sample Syllabi
The sample syllabi presented here are designed for a class that meets for two 75-minute sessions per week (28 – 30
sessions per semester). The first syllabus is based on managerial accounting topics that we perceive to be the most
frequently covered in the introductory course. The second syllabus incorporates financial statement analysis early in
the course to provide a strong understanding of C&C Sports’ financial health as a foundation for using the company
throughout the remainder of the course.
The suggested problems are designed to be easier problems that provide students an opportunity to practice basic
concepts from the chapter. The assigned problems generally require students to integrate several concepts in a
single problem.
Syllabus 1: Managerial Accounting Topics Only
Session
Topic
Reading from text
1
Units 1.1, 1.2, and 1.3
7
8
9
10
Accounting as a tool for
management
C&C Sports
Cost behavior, cost estimation,
contribution margin
Breakeven analysis
C-V-P analysis
Multi-product breakeven analysis
Pricing decisions
C-V-P case
Product and period costs
Product cost flows
Job order costing
Underapplied and overapplied MOH
Test 1 (Chapters 1 – 4)
Process costing
11
Variable and absorption costing
12
Planning and the budgeting process
Performance standards
Building the master budget: the
operating budget
Building the master budget: the
operating budget
Building the master budget: the cash
budget
Pro-forma financial statements
Flexible budgets
Variance analysis – direct material
Variance analysis – direct labor
Variance analysis – manufacturing
overhead
2
3
4
5
6
13
14
15
16
Suggested
Problems
Assigned
Problems
Topic Focus: C&C
Sports
Units 2.1, 2.2, and 2.3
Units 3.1 and 3.2
2-2, 2-4, 2-9
2-24, 2-26
3-1, 3-5, 3-11
3-14, 3-32
Units 3.3 and 3.4
3-21, 3-24
3-38, 3-39, 3-43
Units 4.1 and 4.2
4-1, 4-3, 4-5
4-24
Unit 4.3
Unit 4.4
4-11, 4-16
4-19, 4-21
4-26, 4-27
4-30
Topic Focus: Process
costing
Topic Focus: variable
and absorption
costing
Units 5.1, 5.2, and 5.3
T2-2, T2-5, T2-6
T2-9
T3-2, T3-6
T3-9, T3-11
5-2, 5-3, 5-4, 5-5,
5-6, 5-7, 5-10, 512
5-20
Units 5.3 and 5.4
5-13, 5-16, 5-17,
5-21, 5-24, 5-27
5-40
Unit 5.5
Units 6.1 and 6.2
Units 6.3 and 6.4
6-4, 6-6, 6-9, 6-13
6-14, 6-17, 6-21
6-22
5-38, 5-39
6-12, 6-27
6-20, 6-26, 6-31
Davis and Davis, Managerial Accounting Instructor’s Manual
17
18
Variance analysis case
Activity-based costing
19
Activity-based management
Customer profitability
20
Test 2 (Chapters 5 – 7, Focus on 2
& 3)
Identifying relevant costs
Special order pricing
Outsourcing
Allocating constrained resources
Keeping or eliminating operations
Relevant cost case
Capital budgeting
Time value of money
Discounted cash flow techniques
Other capital budgeting techniques
Centralized vs. decentralized
operations
Segment evaluation
Return on investment
Residual income and EVA
The balanced scorecard
Benchmarking
Balanced scorecard case
Test 3 (Chapters 8 – 11)
21
22
23
24
25
26
27
28
29
30
Units 7.1 and 7.2
7-1, 7-3, 7-14, 719
7-11, 7-12, T5-5
7-21, 7-25
Units 8.1, 8.2, and 8.3
8-2, 8-7, 8-8
8-11, 8-24
Units 8.4 and 8.5
8-12, 8-17
8-27, 8-30
Units 9.1 and 9.2
9-1, 9-3, 9-4, 9-6
9-20
Units 9.3 and 9.4
9-25, 9-27, 9-29
Units 10.2 and 10.2
9-10, 9-11, 9-14,
9-17
10-1, 10-5
Units 10.3 and 10.4
10-9, 10-14, 10-18
10-28, 10-29
Units 11.1, 11.2, and
11.3
11-2, 11-5, 11-8
11-16, 11-20
Units 7.3
Topic Focus:
Customer
Profitability
7-28, T5-9
10-26
Syllabus 2: Managerial Accounting with Financial Statement Analysis
Session
1
2
3
4
5
6
7
8
9
10
11
6-2
Topic
Reading from text
Accounting as a tool for
management
C&C Sports
Horizontal analysis, common-sized
statements
Ratio analysis, Industry analysis
Units 1.1, 1.2, and 1.3
Cost behavior, cost estimation,
contribution margin
Breakeven analysis
C-V-P analysis
Multi-product breakeven analysis
Pricing decisions
C-V-P case
Product and period costs
Product cost flows
Job order costing
Underapplied and overapplied MOH
Test 1 (Chapters 1 – 4, 12)
Topic Focus: C&C
Sports
Units 12.1 and 12.2
Units 12.3 and 12.4
Suggested
Problems
Assigned
Problems
12-1, 12-5, 12-6
12-14
12-19, 12-24
Units 2.1, 2.2, and 2.3
12-8, 12-9, 12-10,
12-11
2-2, 2-4, 2-9
Units 3.1 and 3.2
3-1, 3-5, 3-11
3-14, 3-32
Units 3.3 and 3.4
3-21, 3-24
3-38, 3-39, 3-43
Units 4.1 and 4.2
4-1, 4-3, 4-5
4-24
Unit 4.3
Unit 4.4
4-11, 4-16
4-19, 4-21
4-26, 4-27
4-30
2-24, 2-26
Chapter 6: Performance Evaluation – Variance Analysis
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Planning and the budgeting process
Performance standards
Building the master budget: the
operating budget
Building the master budget: the
operating budget
Building the master budget: the cash
budget
Pro-forma financial statements
Flexible budgets
Variance analysis – direct material
Variance analysis – direct labor
Variance analysis – manufacturing
overhead
Budgeting or variance analysis case
Activity-based costing
Activity-based management
Customer profitability
Test 2 (Chapters 5 – 7)
Identifying relevant costs
Special order pricing
Outsourcing
Allocating constrained resources
Keeping or eliminating operations
Relevant cost case
Capital budgeting
Time value of money
Discounted cash flow techniques
Other capital budgeting techniques
Centralized vs. decentralized
operations
Segment evaluation
Return on investment
Residual income and EVA
The balanced scorecard
Benchmarking
Balanced scorecard case
Test 3 (Chapters 8 – 11)
Units 5.1, 5.2, and 5.3
5-2, 5-3, 5-4, 5-5,
5-6, 5-7, 5-10, 5-12
5-31
Units 5.3 and 5.4
5-13, 5-16, 5-18, 521, 5-24, 5-27
5-40
Unit 5.5
Units 6.1 and 6.2
6-4, 6-6, 6-9, 6-13
5-38, 5-39
6-12, 6-27
Units 6.3 and 6.4
6-14, 6-17, 6-21, 622
6-20, 6-26, 6-31
Units 7.1 and 7.2
Units 7.3
Topic Focus:
Customer
Profitability
7-1, 7-3, 7-14, 7-19
7-16, 7-17, T5-5
7-21, 7-25
7-28, T5-9
Units 8.1, 8.2, and 8.3
8-2, 8-7, 8-8
8-11, 8-24
Units 8.4 and 8.5
8-12, 8-17
8-27, 8-30
Units 9.1 and 9.2
9-1, 9-3, 9-4, 9-6
9-20
Units 9.3 and 9.4
9-25, 9-27, 9-29
Units 10.2 and 10.2
9-10, 9-11, 9-14, 917
10-1, 10-5
Units 10.3 and 10.4
10-9, 10-14, 10-18
10-28, 10-29
Units 11.1, 11.2, and
11.3
11-2, 11-5, 11-8
11-16, 11-20
10-26
6-3