ࡱ> UWV` bjbjss 4Bt &&&&4'd6h'''''g(g(g(76969696969696$ 8h:]6.g(g(..]6''r6&/&/&/.:''76&/.76&/&/:w4,4'' @Tbt&T.^4 766064R@;.^@;4@;48g(*&&/)+,g(g(g(]6]6/g(g(g(6....&&TV6 91Ƶ School Of Business Spring Semester, 2009 COURSE OUTLINE AND ASSIGNMENTS Financial Accounting ACCT 300 Applied Managerial Accounting David Mitchell 805:445-7121 david@mscg.com OBJECTIVES: Students who successfully complete this course will be able to: Identify information in financial statements critical to management decision-making Identify accounting data that are useful in managerial decision-making and planning Prepare and analyze a variety of business reports, prepared for internal and external use Identify, conceptualize, and develop solutions for the complex and critical decisions management must face Communicate logical, reasoned business information to support conclusions about management decisions through discussion, writing and oral presentations Use technology to simplify the gathering of and the analysis of this information REQUIRED TEXT Blocker, Chen, Cokens & Lin, Cost Management: A Strategic Emphasis, Fourth Edition, MacGraw-Hill Goldratt & Cox, The Goal: A Process of Ongoing Improvement, Third Edition, North River Press, Inc., 1984 GENERAL PROCEDURES Class meetings are held Monday and Wednesday afternoons from 4:30pm to 5:45pm. Grade Determination Your grade will be based on the following scale (note the +\- system will be used): A 93 100 A- 90 92 B+ 87 89 B 83 86 B- 80 82 C+ 77 79 C 73 76 C- 70 72 D+ 67 69 D 63 66 D- 60 62 F 0 59 Your results on tests, quizzes, homework assignments and projects will determine your grade. The weights will be as follows: Exam 1 25% Exam 2 25% Exam 3 20% Computer Project 10% Writing Project 5% Quizzes & Homework 15% No makeups will be given. If you are not available to take an exam on the planned date, you must make plans with the instructor to take the exam prior to the planned date. Homework is due at the beginning of class. You may turn in homework late, but will not be given credit for it under any circumstances. Class Procedure The general approach of this course is lecture, problem-solving, and discussion of matters relevant to the topic. The lectures will emphasize applications of the concepts using examples. Although each topic will be introduced in class, the lectures are not meant to be a substitute of reading the text. Students who read the material ahead of attending class will benefit most from the class presentations. Lectures will be presented based on the assumption that attendance is necessary for success in college study and is important as a means for acquiring skills and clarification with respect to financial accounting topics. Assignment changes and announcements may be made in class. Students are responsible for these, irrespective of attendance or nonattendance at the time of the announcement. ASSIGNMENTS (Subject to Change at Instructors Discretion) 1/21/09 Introduction 1/26/09 Foundations Exam 1/28/09 Homework Problems Handout Lecture Review Fundamentals of Accounting 2/2/09 Homework Handout Problems Lecture Review Fundamentals of Accounting 2/4/09 Homework Problems Lecture Ch.1 Cost Management & Strategy Ch. 3 Basic Cost Concepts 2/9/09 Homework Problems Ch. 3-31, 40, 53 Lecture Ch. 7 - Cost Behavior 2/11/09 Homework Ch. 3-45 Problems Ch. 7-28, 30 Lecture Ch. 7 Cost Behavior 2/16/09 Project 2/18/09 Homework Ch. 7-36 Problems Ch. 7-35 Lecture 2/23/09 Homework Problems Lecture Review 2/25/09 Exam 1 3/2/09 Homework Problems Lecture Ch. 16 the Management and Control of Quality 3/4/09 Homework Problems Ch. 16-55 Lecture Ch. 12 Cost Allocation 3/9/09 Project 3/11/09 Homework Ch. 16-56 Problems Ch.12-27 (parts 1&2), 33, 35 Lecture 3/16/09 Homework Problems Ch.12-27 (parts 1&2), 33, 35 Lecture Ch. 17 Strategic Planning 3/18/09 Homework Ch 12-34 Problems Ch 17- 23, 54 Lecture Ch. 8 Budgeting Note Writing Project Due 3/23/09 Spring Break 3/25/09 Spring Break 3/30/09 Holiday 4/1/09 Homework Ch. 17-35 Problems Lecture Ch. 8 - Budgeting 4/6/09 Homework Problems Ch. 8-41 Lecture Budget Project 4/8/09 Homework Ch. 8-44 Problems Lecture Review 4/13/09 Exam 2 4/15/09 Homework Problems Lecture Ch. 5 - Activity-Based Costing, Budget Project 4/20/09 Homework Problems Ch. 5-31, 34, 35 Lecture Ch. 9 Decision Making 4/22/09 Homework Ch. 5-37 Problems Ch. 9-32,35,38 Lecture Ch. 18 Strategic Investment Units 4/27/09 Project 4/29/09 Homework Ch. 9-48 Problems Ch. 18-32,33 Lecture Ch. 10 Cost Planning Note Computer Project Due 5/4/09 Homework Ch. 18-40 Problems Lecture Ch. 10-28,48 5/6/09 Homework Ch. 10-40 Problems Lecture Review 5/13/09 Exam 3 Time 4:00pm 5:15pm ,?T- . / 2  1 _ `  1 4 8 = H I S W ] g s w | } 3⬨⨬hQChhG1h dhS]hZh0= h.hOZh Qh.h.>* h.h.h.hD>h*hOZhnh; hG1h; 56@,?UVWvw, - / 2 $ & Fa$gd; $^a$gd; $ & F 8`a$gd; $a$gd; $a$gd; 2 ` a b u v $ & Fa$gdD>$ & F0`0a$gdD> $^a$gdD> $^a$gd.$ & F 8`a$gdD>$a$gdD> $ & Fa$gd;  3 4 = H S ] h s } 23@MZr$^`a$gd.$a$gd. $^a$gdD>3>!"*+5<=cǿׯ׿hOHhlhV-h`h dhD h/hC;hB hv"h Qh!0hhG1h6) h d5h dhY25hY2h}h.hthh~>OPef$^`a$gdB $^`a$gdD $8^8a$gdl $h^ha$gd $ & Fa$gd6) $^a$gd$a$gd $ & Fa$gd $^a$gdD> $^a$gdY2,5_$p^p`a$gdX $^`a$gdC;$^`a$gdOH$^`a$gdl$a$gdz$^`a$gdD $^`a$gdB "#*+,345=FOPRSXY`abirs  (JKQͽɹ乽hwhK@ hD hD h<hzhD h@RhB h`hJAdhEh/ hV-hV-h dhyhCYhhOHhC;hV-C+,GYabs~$h^h`a$gd<$a$gd< $p^pa$gdJAd$p^p`a$gdX $h^h`a$gdB $p^pa$gdV- $p^pa$gdOH$p^p`a$gdV-)JKZ[w $p^pa$gdR$p^p`a$gdX $h^h`a$gdB $p^pa$gdw$p^p`a$gdw$a$gdV-$^`a$gdD $p^pa$gdD $p^p`a$gdD QRYZ[bcdm  PQkst%&'-./ hV-hy?Ihy?Ih hd?hhn|ghS]h< h<h dhCYhRhzhD hw hV-hV-hV-h dhB C7Qkl $p^pa$gdw$p^p`a$gdD $a$gdB $8^8a$gd d$p^p`a$gdB $p^pa$gd d$p^p`a$gd d&'AJZ[jk~$a$gdV-$h^h`a$gdB $a$gd< $p^pa$gdv"$p^p`a$gdv" $p^pa$gd $p^pa$gdD $p^p`a$gd $p^pa$gd< $p^pa$gdR /8@JRXYZ[bjkrst mnuvw~ )*යզպhdhFt hd?hS]hRhC; hV-hB hCYhzh%qhh hV-hV-hV-h dh Qhy?Ih<hB h Ohv"A~ )Amn$p^p`a$gdR$h^h`a$gdB $p^pa$gd $p^pa$gd<$p^p`a$gd<$p^p`a$gdV-$p^p`a$gdv" $p^pa$gdz $p^pa$gd *+EO_ww $p^pa$gdd?$a$gdCY$  p@ op^pa$gdC; $p^pa$gd $p^p`a$gd $p^p`a$gdV-$^`a$gdR $p^pa$gdR$p^p`a$gdR *+12;DMNOX^_`degnu|~hv"h`dghZhdhC;h hV-hFt hy?I_`$h^`ha$gdv"$^`a$gdd21h:pG1/ =!"#$% @@@  dNormalCJ_HaJmH sH tH DAD Default Paragraph FontRiR  Table Normal4 l4a (k(No ListHH d? 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