Course Outline
Business Administration
Department
Course Number
(Section): ACC
202 (02)
Instructor:
Richard P. Silkoff Sc.D., CPA
Course Name: Principles of Managerial
Accounting Office Hours: MW 11:00 – 1:00 p.m.
Semester: Spring 2003
F 11:00 – 12:00 noon
Class Time: MW 4:00 – 5:15 p.m Office Location: Webb Hall 420
Class
Location:
Goddard 224 . E-mail:
silkoffr@easternct.edu/
Telephone: (860) 465-5326
COURSE
OBJECTIVES:
An introduction to the principles and concepts needed to generate information for managers. Emphasis is placed on managerial accounting principles, cost systems and strategic decision-making.
PREREQUISITES: ACC 201 (Principles of Financial Accounting
I)
REQUIRED TEXT(S)/SUPPLIES:
METHOD OF
EVALUATION:
The
grading is based approximately as follows:
Description
Date
Weight
|
Exam I |
Week of 2/10/2003 |
20% |
|
|
|
Exam II |
Week of 3/17/2003 |
20% |
|
|
|
Final Exam |
Week of 5/12/2003 |
25% |
|
|
|
Excel Cases (3) |
See outline (Ex) |
20% |
|
|
|
Participation/Group (2) |
See outline (Gr) |
15% |
|
|
The grading policy will be the same as stated in the
college catalogue.
If an examination is missed due to extenuating
circumstances, a makeup exam will be administered at the discretion of the
instructor, provided typewritten explanation is submitted stating the
examination to be taken and explaining, in detail, the extenuating
circumstances.
TIME
COMMITMENT: This is a course that requires study time outside of
class. Expect to
spend at least two hours outside class for every hour of
class time. You should arrange your
schedule to allow for the required time commitment
The
primary method of instruction will be a combination of classroom lectures,
discussion, group projects and homework assignments (both manual and computer). The
instructor will stress certain points and elaborate on others. You should not
expect the instructor's lecture to substitute for individual reading of the
assigned text materials or to cover every aspect of the chapter material. In
addition, certain problems and exercises will be worked on the whiteboard or
electronic media to demonstrate one approach to solving the problem. You should
then complete a similar problem to capture the concept in your mind.
ATTENDANCE
POLICIES:
Class participation is very important in this
course. Classroom participation and discussion are necessary to make possible a
better understanding of the assigned material. Students are expected to attend all
scheduled classes and take part in
class discussions and assignments.
Students are expected to have read the assigned exercises and problems and be
prepared to discuss the material and answer questions. As such, participation
and in class group projects are worth 15% of grade.
STUDENTS
WITH DISABILITIES:
If
you are a student with a disability and believe you will need accommodations
for this class, it is your responsibility to contact the Office of Access
Ability Services at 465-5573. To avoid any delay in the receipt of
accommodations, you should contact the Office of Access Ability Services as
soon as possible. Please note that I cannot provide accommodations based upon
disability until I have received an accommodation letter from the Office of
Access Ability Services. Your cooperation is appreciated.
Computer problems using Excel Working Papers will be assigned and are marked as (Ex) on the course outline under the column marked “Computer.” Computer labs are available on the University campus. For each computer assignment, data should be entered electronically on assigned Excel templates and completed. Excel worksheets are to be submitted to me as an e-mail attachment. Worksheet is due no later than one (1) week from the date assigned.
Working together in teams to solve problems is important in a corporate business setting. As such, group projects will be assigned in class and are marked as (Gr) on the course outline under the column marked “Group/Computer.”
Week of Topic Chapter Exercises Problems Group/Computer
1/21 Managerial Accounting
1 2,3,4,6,9
5A
1/27 Job Order Cost Accounting
2 1,3,5,6,7,10
5A
2/3
Process
Cost Accounting
3 1,4,5,6,7,11 4A (Ex1)
2/10 EXAM 1
(Chaps 1-3)
2/17* Cost-Volume-Profit
Relationships 5 2,3,5,6,7,8,9
2A
2/24
Budgetary
Planning
6
1,2,3,5,6,7,9
1A
(Gr1)
3/3
Budgetary
Control/Responsibility
7
1,3,5,7,10
5B
3/10
Perform. Eval. – Standard Costs
8
1,2,3,4,5,6,10
1A (Ex2)
3/17 EXAM
2 (Chaps 5-8)
3/24** ------------------------------------------------------------------------------------------------------------
3/31 Incremental Analysis
9 1,2,4,5,6,8,9
1B
4/21 Cash Flows 12 1,3,4,5,7,10 1A
(Ex3)
4/28 Financial Analysis
13 1-12
5/5 Review -
TBA FINAL
EXAM (Chaps 9-13)
* Class will not meet on Monday, Feb. 17th
due to Washington’s Birthday observance
** No class March 24 –March 29 due to Spring Recess