You are on page 1of 7

The University of Texas at Dallas

Global Leadership Executive MBA Program

Managerial Accounting: AIM 6202


Section: MIM
Summer 2007: June 18 – July 29, 2007

Professor Contact Information


John P. Barden CPA, CFE Phone: (607) 759.0918 (C) Fax: (972) 883.6164

Carolyn Reichert, Ph.D. Phone: (972) 883.2726 (W) Fax: (972) 883.6164
Course Manager (972) 867.7088 (H)

E-Mail: Use Blackboard e-mail


Office Location: SM 1.506
Office Hours: By appointment

Course Pre-requisites, Co-requisites, and/or Other Restrictions


There are no pre-requisites for this class.

Course Description

This course is designed to introduce fundamental accounting principles and selected


accounting innovations in cost management and management control. The course is
designed for managers who will use, not prepare, accounting information. No previous
training in accounting is assumed; but the course proceeds quite rapidly. Accounting
identifies, measures, aggregates and communicates economic information to facilitate
decisions within organizations. Numerous innovations in accounting practices have
occurred in response to the changing competitive, technological and organizational
environment.

Student Learning Objectives/Outcomes

♦ Use information generated for managers and other employees to promote efficient
and effective use of resources.
♦ Examine a variety of systems designed for performance measurement and
evaluation, rewarding and motivating employees and coordinating business
operations.
Text: Managerial Accounting, 8th Edition, Hanson & Mowan, Thomson
Southwestern.
www.thomsonedu.com/accounting/hansen

Cases: Cases are listed below and are in the textbook after each chapter.

Every session requires analysis and application of concepts to a case situation.

Schedule of Assignments
________________________________________________________________
Pre-retreat
Assignment: Cost Behavior: Read Chapters 1 and 2.
Complete Case 2-24 and 2-25 and be prepared to discuss

Practice: Problems 2-12 and 2-22


Review Problems: Page 52-54

Retreat: Discuss Cases 2-24 and 2-25 along with Chapters 1 and 2
April 20: Morning
________________________________________________________________

Week 1: Activity Cost Behaviors and Activity Base Product Costing


Dates: June 18 – June 24

Lecture: Activity Cost Behaviors and Activity Base Product Costing


Readings: Chapters 3 and 4
Cases: Cases 3-28 and 4-25

Practice: 3-13, 3-23, 4-3, 4-10


Review Problems: Page 99 – 100

Assignment: Team Written Cases: 3-28 and 4-25


Due date: Assignment posted to the Digital Drop Box by June 22 midnight CST

Web Conference: Discuss Cases 3-28 and 4-25


Web Conference Date: Saturday, June 23: 8:30 – 10:00 AM CST.
________________________________________________________________
Week 2: Activity Base Cost Management
Dates: June 25 – July 1

Lecture: Activity Base Cost Management


Readings: Chapter 5

Practice: Problem 5-1 and 5-23


Review Problems: Pages 190-192
Plan Ahead: Midterm is July 1 – July 5; Chapters 1-5
________________________________________________________________

Week 3: Job Costing and Process Costing


Dates: July 2 – July 8

Lecture: Job Costing and Process Costing


Readings: Chapter 6

Practice: Problems 6-6, 6-16 and 6-32


Review Problems: Pages 248-251

Exam Date: Mid-term Exam


Posted on Bb by July 1
Exam Due Date: Post to the Digital Drop Box by July 5 at 5:00 pm CST

Plan Ahead: Team Written Cases 6-39 and 8-34


________________________________________________________________

Week 4: Support Department Cost Allocation and Budgeting


Dates: July 9 – July 15

Lecture: Support Department Cost Allocation and Budgeting


Readings: Chapters 7 and 8
Cases: Cases 6-39 and 8-34

Practice: Problems 7-17, 7-18, 7-28, 8-7, 8-13. 8-15


Review Problems: Pages 292-295, 341-343

Assignment: Team Written Cases: 6-39 and 8-34


Due date: Assignment posted to the Digital Drop Box by July 13 midnight CST

Web Conference: Discuss Cases 6-39 and 8-34 along with Midterm
Web Conference Date: Saturday, July 14: 8:30 – 10:00 AM CST.
Week 5: Cost Volume Profit and Decision Making
Dates: July 16 – July 22

Lecture: Cost Volume Profit and Decision Making


Readings: Chapters 11 and 12

Practice: Problems 11-7, 11-17, 11-27, 12-19, 12-25


Review Problems: Pages 497-499 and 543-544

Plan ahead: Prepare for Final Chapters 6, 7, 11 & 12


________________________________________________________________

Week 6: Management Control Overview


Dates: July 23 – July 29

Lecture: Course Review

Exam Date: Final Exam


Posted on Bb by July 23
Exam Due Date: Post to the Digital Drop Box by July 28 at 5:00 pm CST

Peer Evaluation: Due by July 29


Course Evaluation: Due by July 29
________________________________________________________________

Grading Policy and Evaluation

In this course, student performance is assessed through content knowledge and analytic
knowledge. Content knowledge is demonstrated through correct understanding and
application of concepts covered in the readings and lectures. Analytic knowledge is
demonstrated through 1) identification of important issues in a case or problems, 2)
analysis of the issues’ meanings and implications, and 3) identification and evaluation of
various responses to the issues on the exams.

• Team Assignments 50%


Four team cases

• Two Individual Examinations 50%

Team Cases Weight 50%


There are four graded team cases. The grade depends on the written portion as well as
the web conference discussion.

Each team will write up and discuss the case at a web conference. Teams will be called
on to answer case questions followed by a general class discussion of the answer.
Evaluation of the written team case is based on thoughtful, analytical, well-constructed
responses demonstrating knowledge of the topic by citing examples of the key concepts
present in the readings or cases.

• A ---Excellent: All requirements fully addressed; superior understanding of all


key issues; no important analytical errors or omissions; concise, very well written
and organized paper with appropriate use of charts and tables.
• B---Good: All requirements fully addressed; adequate understanding of key
issues; few analytical errors; adequate conclusions and recommendations; well-
written and well-organized paper that makes appropriate use of charts and
tables.
• C---Adequate: Some requirements not fully addressed; understanding of many
issues, but not all important aspects covered; various analytical errors;
excessive case recitation unsupported by analysis; poorly written or organized,
makes inappropriate use of charts and table.

Evaluation of web conference preparation and discussion will be based on clear, concise
answers to questions assigned to teams. Responses should demonstrate knowledge of
the topic, key concepts and references to text, readings or other sources. During the
discussion each team is expected to add value by questioning, exploring or challenging the
discussion.

• A --- Excellent analysis and discussion --- Clear and concise answer to the
question and provides one or more key concepts or evidence from the text,
readings or other outside sources to support discussion. Immediately and
effectively responds to questions, provide specific answers and defend points
made if challenged by other team members. During the web conference, team
members ask questions or provide evidence that adds value to the other team’s
discussion question.
• B---Good analysis and discussion: Clearly answers the question and provides at
least one key concept or supporting evidence from the text or readings to
support discussion. Responds to questions with an answer, which clarify or
defend points made by others. Team members ask questions or provide
evidence that adds some value to the other team’s discussion question.
• C---Adequate: Answers the question, but provides no key concepts or evidence
from the text, readings or other outside sources to support the discussion. Team
members respond to questions generally and provide adequate answers, which
may or may not add clarity or defend points made by others. Members do not
ask questions or provide evidence that adds value to the other team’s discussion
question.

Individually Written Examinations 50%


Two examinations (midterm and final) at 25% each

There will be a midterm and final examination in this course. The examinations will be
downloaded from Blackboard. You will must complete each one and post your solutions to
the Digital Drop Box by the due date. Examinations are to be done individually.
Evaluation is based on the correctness and overall response to the questions. Content is
far more important than appearance, so don’t waste time on formatting, fonts and other
similar items.

Translation into a letter grade for the course will be based on the instructors' collective
judgment considering each candidate's performance relative to the class and standards
expected of MBA candidates.

Course & Instructor Policies

Format for Written Assignments


Written assignments should be Word documents or Excel files (no html formats).
• Each assignment should not be more than 10 pages.
• Problems and questions should be answered in order.
• Assignments should comply with any page limits.
• Charts and exhibits should be numbered and appropriately referenced in the body
of the document.
• Word documents:
o Double-spaced, 12 pt. Arial or Times New Roman font
o Citations properly formatted in MLA style
• Clearly identified by author or team
o For all EXAMS, the student’s name needs to be on the first page of the
document AND as part of the document name.i.e. SmithMidterm.doc when it
is submitted.
o For a team assignment, the team number, team name and names of team
participants on the first page AND the team number as part of the document
name i.e. Team2JCPFinal.doc when it is posted
o There is no need for a separate cover pages

Submission
Assignments should be posted on Blackboard (Bb) within the course area by the due date.
Assignments are submitted to the Digital Drop Box under Tools tab. Be sure to use the
SEND command to submit to the Drop Box. Do not use ADD command to post.

Late Assignments
If you need to miss an assignment deadline, you must pre-notify the instructor and course
manager before the deadline. You should provide the reason for missing the deadline and
an alternative date for submitting the assignment. The instructor and course manager
must approve the extension and the new deadline. If you do not pre-notify the instructor,
the instructor will determine the appropriate grade deduction for the assignment.

Retreats: Attendance at the retreat is a course requirement. Missing the retreat may be
grade affecting at the discretion of the instructor.
Peer Evaluation
Students need to complete a peer evaluation for each team assignment. The peer
evaluation is an electronic document whose link is located on Blackboard (Bb) in the
course area under the Information button. Students allocate 100 points among the team
members to reflect the level of contribution made by each team member on a specific
assignment.

Course Evaluation
The completion of a course evaluation is a course requirement. Students need to
complete a course evaluation form which is an electronic document whose link is located
on Blackboard (Bb) in the course area under the Information button. Students who do not
submit a course evaluation by the due date will receive an incomplete grade for the
course.

UTD Policy on Scholastic Dishonesty:

Students are expected to be above reproach in all scholastic activities. Students who
engage in scholastic dishonesty are subject to disciplinary penalties, including the
possibility of failure in the course and dismissal from the university. "Scholastic dishonesty
includes but is not limited to cheating, plagiarism, collusion, and the submission for credit
of any work or materials that are attributable in whole or in part to another person, taking
an examination for another person, any act designed to give unfair advantage to a student
or the attempt to commit such acts." Regents' Rules and Regulations, Part One, Chapter
VI, Section 3, Subsection 3.2, Subdivision 3.22. Professors randomly use “Turnitin.com” to
screen papers against other published works on the web to insure against plagiarism.

You might also like