BA 213: MANAGERIAL ACCOUNTING – Spring 2009
Credits: 4 hours lecture
PROFESSOR: Kristian Mortenson
PHONE: 737-6011
Prerequisite: BA211
OFFICE:
E-MAIL:
CLASS HOURS:
Monday & Wednesday
Monday & Wednesday
8:00 – 9:50
10:00 – 11:50
OFFICE HOURS1:
Monday & Wednesday
Tuesday
3:45 – 4:45
2:30 – 3:30
224 Bexell Hall
Kristian.Mortenson@bus.oregonstate.edu
Section 002
Section 006
E-MAIL: Any email sent to me must begin with BA 213 in the subject line. When possible, I check email M-F at 12
noon and 4 p.m. I will try to respond within 48 hours. I do not check or respond to email over the weekend.
OBJECTIVE: This course focuses on the use of accounting data in the management of an organization, such as a
manufacturing facility. Naturally, what accounting data are interesting and how they might be used depend on what
the manager is seeking to accomplish and what other information is available. Most of the material we will cover
deals with using information about manufacturing costs to price products, budget and plan operations, measure and
improve performance, and achieve operational objectives.
TEXT & OTHER RESOURCES:
REQUIRED TEXT: Introduction to Managerial Accounting (Bundle with Homework Manager), Fourth Edition;
Brewer, Garrison, and Noreen, ISBN: 978-0-07-337935-7
 MH Homework Manager will be used. If you purchased a new book from the OSU Bookstore an access code
came bundled with the book. If you purchased a used book or got a book from some other source you can
purchase an access code online for $35.00. You can also purchase the code with an e-book for $70.00. Go to the
book website: http://www.mhhe.com/brewer4e and follow instructions in the tan box towards the left.
 Homework Manager presents problems that are the same as the questions in the book, except with different
numbers. You must have the access code and register as a student. Your Homework Manager is located at:
http://mh7.brownstone.net/classes/BA_213-Sect002/
http://mh7.brownstone.net/classes/BA_213-Sect006/
if you’re in the 8 a.m. class. Or at
if you’re in the 10 a.m. class.
IMPORTANT ADDITIONAL CLASS MATERIALS ARE AVAILABLE IN BLACKBOARD
COURSE REQUIREMENTS: Your course grade will be based on the following components:
Component
Points Percent
Homework (maximum)
50
12.5%
Professional Conduct
8
2.0%
Pop Quizzes
10
2.5%
Spreadsheet Assignment
12
3.0%
Chapter Exams (8@ 25 points each)
200
50.0%
Final Exam
120
30.0%
Total points
400 100.0%
Calculation of Overall Grade: Final grades will be assigned using the following cutoffs:
≥93.00% = A; 90.00% = A–; 86.00% = B+; 83.00% = B;
73.00% = C; 70.00% = C–; 66.00% = D+; 63.00% = D;
80.00% = B–; 76.00% = C+;
60.00% = D–; ≤ 59.99% = F
There will not be a curve.
If you prepare specific questions or identify areas with which you’re struggling, I’ll be happy to help you.
It’s not uncommon for me to ask students to come back after they’ve had a chance to apply themselves a
little more. Please don’t take it personally. I will not repeat a lecture in office hours because you choose to
miss class.
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BA 213
Managerial Accounting
Spring 2009
Homework: There are 57 questions worth 1 point each. You can get a maximum of 50 homework points.
Homework is due by 10:00am on the date listed. A schedule is given below. Homework will be graded on-line. You
may attempt each problem three times. Your best score by the due date will be used.
Classes are conducted based on the assumption that you have read the chapter and attempted the assigned homework.
You are responsible for all materials discussed in class and for all assignments.
Professional Conduct: Part of your collegiate education includes learning how to behave in a professional
environment. If I observe any behavior I judge to be unprofessional, I will use my discretion in reducing your points.
What is professional/unprofessional behavior? I’ve listed a few pointers at the end of this syllabus. Please take the
time to read through it.
Pop Quizzes: There will be several unannounced quizzes during the term. The value of each quiz will vary as
needed. Quizzes will test the information presented so far in the course and will be relatively straight forward. If you
choose to be absent on a day when a quiz is given, you will receive zero points for that quiz.
Spreadsheet Assignment: There will be a spreadsheet assignment worth 12 points. The assignment & instructions
will be posted on Blackboard by April 27.
Chapter Exams: There will be nine multiple choice chapter exams. Each exam will have approximately 10
questions, last 30 minutes, and will be worth 25 pts. Exam dates are indicated on the syllabus. Exam dates are subject
to change if I need to adjust the schedule.
Missing an Exam: If for any reason you miss a chapter exam (e.g., illness, emergency, sleeping in), you will
receive a 0 on that exam. You can drop one chapter exam, i.e., your lowest score will be dropped.
If you are involved in approved university activities that will prevent you from taking the chapter exam at the
scheduled time you must make timely prior arrangements with me. If I excuse you from a chapter exam, then
I will decide whether to administer a make up exam or to use your percentage scored on the final to substitute
for the missed exam. This option is only available to students involved in approved university activities.
Final Exam: The comprehensive final exam will be given during finals week and consist of approximately 40
multiple choice questions. If the final for this class conflicts with another class, you should inform me immediately.
DEPARTMENTAL EXAM POLICY:
 NO EARLY FINAL EXAMS will be allowed. Only students with a valid university approved excuse for missing
the regularly-scheduled final exam are eligible to take the one-and-only make up exam. In other cases students can
choose to take a 0 on the final or take the final when offered in following term.
 NO NOTES will be allowed on either chapter or final exams.
 CALCULATORS: No programmable calculators, cell phones, PDAs, or head phones or computers may be used
during exams. The departmental has only approved simple 4 function calculators and financial calculators for exam
use. If you use an unapproved calculator on an exam, including the final, your exam will be confiscated and you
will receive a 0.
 All exams (chapter exams and the final) will be retained by the department. Failure to turn in an exam,
photographing or copying all or part of an exam will result in academic dishonesty sanctions.
Academic Integrity: See last page
Students with disabilities: Accommodations are collaborative efforts between students, faculty and Disability
Access Services (DAS). Students with accommodations approved through DAS are responsible for contacting the
faculty member in charge of the course prior to or during the first week of the term to discuss accommodations.
Students who believe they are eligible for accommodations but who have not yet obtained approval through DAS
should contact DAS immediately at 737-4098.
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BA 213
Managerial Accounting
Spring 2009
SCHEDULE
The end-of-chapter material is divided into six sections, which are indicted here with the following abbreviations: Questions (Q), Brief
Exercise (BE), Exercises (E), Problems (P), and Cases (C).
Class
Date
Topic
1-M
3/30
Managerial Accounting Overview
2-W
4/1
Ch 1
3-M
4/6
Introduction & Cost Concepts
Chapter 1 and Prologue Exam
Job-order costing
Job-order costing cont.
Chapter 2 Exam
Activity-Based Costing
Chapter 3 Exam
Cost Behavior & Variable costing
Ch 2
Ch 3
BE 2-1, 2, 3, 5, 7; E 2- 9, 14, 15
Ch 5 & Ap. 5A
BE 3-1, 4; E 3-6, 9
4-W
5-M
4/8
4/13
6-W
4/15
Required
Reading
Prologue
Homework*
Homework is due by 10:00am
on the date listed.
BE 1-1, 3, 4, 6; E 1-10, 8
Ch 2
Online bonus chapter
Bonus Variable Costing Chapter in Blackboard
7-M
8-W
4/20
4/22
9-M
4/27
10-W
4/29
11-M
5/4
12-W
5/6
5:00pm
13-M
5/8
5/11
14-W
5/13
15-M
5/18
Cost Behavior & Variable costing
Ch 5 & Ap. 5A
Bonus Variable Costing Chapter in Blackboard
Online bonus chapter
Chapter 5 Exam
Cost-Volume-Profit
Ch 6
Cost-Volume-Profit cont.
Profit Planning
Chapter 6 exam
Profit Planning cont.
Profit Planning cont.
Standard Costing
BE 5-3, 4, 6; E 5- 8; P5-15A
Ch 6
Ch 7
Ch 7
BE 6-1, 4, 6; E 6-12, 17; P 618A
Ch 8
BE 7-1, 7, E 7-11, 13; P 7-18A,
20A
Ch 8
Chapter 7 Exam
Standard Costing cont.
Ch 9
Flexible Budgets
Variable Costing /CVP Spreadsheet due
Flexible Budgets cont.
Ch 9
BE 8-1, E 8-9, P 8-12A
Chapter 8 & 9 Exam
Decentralization
Ch 10
BE 9-3, E 9-9; BE 9-4, 6, E 9-8
Chapter 10 Exam
Relevant Costs
Ch 11
E 10-6, 5 ; P10-9A
16-W
5/20
Relevant Costs cont.
Capital Budgeting
Ch 11
Ch 12
Holiday
17-W
5/25
5/27
Memorial Day
Chapter 11 Exam
Capital Budgeting cont.
Ch 12
18-M
6/1
19-W
Final
6/3
TBD
Capital Budgeting cont.
Ch 12
Sustainability
Exam Review
Check Blackboard under “Announcements”
BE 11-1, E 11-7, 8, 11, P 1115A
BE 12-2, 6, E 12-7, 10
BE 12-4, E 12-9, P 12-15A
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BA 213
Managerial Accounting
Spring 2009
LEARNING OUTCOMES
1 Each student shall be able to prepare a cash budget and supporting budgets and schedules.
2 Each student shall be able to distinguish between variable costs and fixed costs, prepare and interpret
flexible budgets and conduct cost-volume-profit analysis.
3 Each student shall be able to apply commonly-used techniques for evaluating managerial performance,
capital budgeting and operating decisions.
4 Each student shall be able to identify sunk costs, opportunity costs, and relevant costs, and use these
concepts appropriately in a variety of short-run, intermediate-run, and long-run decision contexts.
5 Each student shall be able to distinguish between financial accounting and managerial accounting, and
synthesize managerial accounting concepts and techniques with concepts from economics, finance, and
financial accounting.
6 Each student shall understand how to identify the existence of an ethical dilemma and resolve ethical
conflicts in an appropriate way
7 Each student shall be able to apply basic knowledge regarding accounting methodologies related to cost
flows and cost allocation including how methodologies affect the decision usefulness of information.
8 Each student shall be able to identify economic, environmental, and social measures of performance.
PROFESSIONAL CONDUCT
In Class:
Be punctual. If you choose to attend class, arrive and be seated prior to the start of class.
Be courteous. Classroom interactions should always display courtesy and personal respect.
Be prepared. Complete the readings and other assignments prior to class and be prepared to
actively participate in class discussion.
Don’t be a distraction. Stay in class for the duration unless prior arrangements have been made with
me. Keep your cell phone turned off during class. (Answering phones or ‘texting’ in class is
extremely unprofessional.) TAKE THE HEADPHONES OFF. Don’t read outside material in class.
Accessing e-mail or the Internet during class is very distracting to your peers and to me.
If you’re behavior is a distraction to me or your peers, I will invite you to leave class.
Communication:
Write clear, courteous, comprehensible emails.
Proofread your email for spelling and compositional errors.
Sleep on it; don’t let a moment of anger or frustration affect your professionalism.
Life:
I understand that during this term difficulties may arise in your life. Your success in our class is
important to me. Therefore, should you need support, I will be happy to provide you with contact
information for persons trained to assist and counsel you. However, to be fair and equitable to your
class mates, I cannot factor in your life circumstances when determining your grade. Your final
grade will be a function of the points you have earned.
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BA 213
Managerial Accounting
Spring 2009
Please read and sign the following forms. Return them to me on the second day of class.
BA 213 Academic Integrity Policy
Oregon State University policy defines academic dishonesty as an intentional act of deception in which a student seeks
to claim credit for the work or effort of another person or uses unauthorized materials or fabricated information in any
academic work. It includes "cheating" (intentional use or attempted use of unauthorized materials, information, or
study aid), "fabrication" (intentional falsification or invention of any information), "assisting in dishonesty"
(intentionally or knowingly helping or attempting to help another commit an act of dishonesty), "tampering" (altering
or interfering with evaluation instruments and documents), and "plagiarism" (intentionally or knowingly representing
the words or ideas of another person as one's own).
This class follows OSU policy on academic dishonesty in the administration of all course items that are graded
(examinations, quizzes, assignments, etc.). All cases of suspected academic dishonesty will be handled in strict
accordance with University and College policy, http://oregonstate.edu/admin/stucon/achon.htm. I will file academic
dishonesty charges, the student will receive a zero points on the item, and a grade of “F” for the class may be assigned.
By signing this document, I verify that I have read and understand the BA 213 Academic Integrity Policy. I will act
with integrity during all course exams, quizzes, projects, etc. If I need help with an exam, quiz, project, or other
graded assignment, I will seek the help of the professor – and except where specifically allowed, not the work of other
students.
Printed Name: _________________________________________
Signature:
_________________________________________
Date: _____________
BA 213: Accounting Processes and Controls
Spring 2009
Syllabus Acknowledgement Form
By signing this document, I verify that I have read the syllabus for BA 213 (Spring 2009) and understand its contents.
I understand the policies contained therein and that they are not negotiable.
Printed Name: _________________________________________
Signature:
_________________________________________
Date: _____________
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