ࡱ> `ba` "bjbjss 4L ----4-lNAh>.>.>.>.>.///mAoAoAoAoAoAoA$VChEA\8//\8\8A>.>.A@:@:@:\8.>.>.mA@:\8mA@:@::?,@>.2. s-8? mAA0A?RvF09vF@vF@T/2@:45///AA6: ///A\8\8\8\8NNND-NNN-df@ 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, Fifth 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 must be turned in prior to reviewing it in class in order to receive credit. Homework received late will not earn any credit. Homework will be assigned at least one class prior to its due date. It is your responsibility to know what the homework is. Quizzes can be worked on in groups. There are no makeups. The writing project will be a 2 to 3 page typed paper using the novel The Goal as a reference. After reading the book, you will apply the concepts to another situation. You will come up with the situation. In the paper, you will define the original context, explain how you will apply the theory of constraints, and finally discuss the results of the application. The computer project is a master budget. You will prepare it using Microsoft Excel. Make sure to include your name on all assignments in order to receive proper credit. 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. Academic Dishonesty This class will adhere strictly to the schools policy on academic dishonesty. Disabilities This school and the instructor are committed to equal educational opportunities for qualified students with disabilities in compliance with Section 504 of the Federal Rehabilitation Act of 1973 and the Americans with Disabilities Act (ADA) of 1990. The school provides accommodations to assist students with disabilities to realize their academic and personal potential. Students with physical, learning, or other disabilities are encouraged to contact the Disability Accommodation Services office at 805:437-8510 for personal assistance and accommodations. Subject to Change Information contained in this syllabus, other than that mandated by the University, may be subject to change with advance notice, as deemed appropriate by the instructor. Class Preparation You are expected to come to class prepared. The section below indicates the subject matter we will discuss and problems we will solve in class. Read the appropriate chapters prior to the lecture and try to solve the problems prior to class. In addition to the problems given below, you will be assigned homework which will be reviewed in class after turning it in. ASSIGNMENTS (Subject to Change at Instructors Discretion) 1/20/10 Introduction 1/25/10 Foundations Exam 1/27/10 Homework Problems Handout Lecture Review Fundamentals of Accounting 2/1/10 Homework Handout Problems Lecture Review Fundamentals of Accounting 2/3/10 Homework Problems Lecture Ch.1 Cost Management & Strategy Ch. 3 Basic Cost Concepts Quiz Ch. 3-28,29 2/8/10 Homework Ch. 3-32 Problems Ch. 3-31, 40, 53 Lecture 2/10/10 Homework Ch. 3-45 Problems Lecture Ch. 7 Cost Behavior 2/15/10 Project 2/17/10 Homework Problems Ch. 7-28,30 Lecture 2/22/10 Homework Ch. 7-36 Problems Ch. 7-35 Lecture Review 2/24/10 Exam 1 3/1/10 Homework Problems Ch. 16-53 Lecture Ch. 16 the Management and Control of Quality Quiz Ch. 16-54 3/3/10 Homework Problems Ch. 16-55 Lecture Ch. 12 Cost Allocation Quiz Ch. 16-41 3/8/10 Project 3/10/10 Homework Ch. 16-56 Problems Ch.12-27 (parts 1&2) Lecture Quiz Ch. 12-11 3/15/10 Homework Ch. 12-13 Problems Ch.12-33,35 Lecture Ch. 17 Strategic Planning 3/17/10 Homework Ch 12-34 Problems Ch 17- 23, 54 Lecture Note Writing Project Due 3/22/10 Spring Break 3/24/10 Spring Break 3/29/10 Homework Ch. 17-35 Problems Lecture Ch. 8 Budgeting Quiz Ch. 12-23 3/31/10 Holiday 4/5/10 Homework Problems Ch. 8-41 Lecture Budget Project Quiz Ch. 8-26,27 4/7/10 Homework Ch. 8-44 Problems Lecture Review 4/12/10 Exam 2 4/14/10 Homework Problems Lecture Ch. 5 - Activity-Based Costing, Budget Project Quiz Ch. 5-24 4/19/10 Homework Problems Ch. 5-31, 34, 35 Lecture Ch. 9 Decision Making Quiz Ch. 5-29 4/21/10 Homework Ch. 5-37 Problems Ch. 9-32 Lecture Ch. 18 Strategic Investment Units 4/26/10 Project 4/28/10 Homework Ch. 9-48 Problems Ch. 9-35,38 Lecture Note Computer Project Due 5/3/10 Homework Ch. 18-40 Problems Ch. 18-32,33 Lecture Ch. 10 Cost Planning Quiz Ch. 10-41 5/5/10 Homework Ch. 10-40 Problems Ch. 10-28,48 Lecture Review 5/12/10 Exam 3 Time 4:00pm 5:15pm ,?T- . / 2  0 ^ _ VW   Ⱜhh6)h hfh- h-5hfh-5h-hG1h dhS]hZh0= h.hOZhBm]h.h.>* h.h.h.hD>h*hOZhnh; hG1h; 566,?UVWvw, - / 2 $ & Fa$gd; $^a$gd; $ & F 8`a$gd; $a$gd; $a$gd; "2 _ ` a t u $ & Fa$gd-$ & F0`0a$gdD> $^a$gdD> $^a$gd.$ & F 8`a$gdD>$a$gdD> $ & Fa$gd;  2 3 < G R \ g r | 12?LYq$^`a$gd- $^a$gd-$a$gd-PQWX\]NO $8^8a$gd- $ & Fa$gd- $^a$gd$a$gd $ & Fa$gd $^a$gdD> $^a$gd-O\]LM_`  "#<=O$^`a$gdD $8^8a$gdl $h^ha$gd $ & Fa$gd6) $^a$gd-$a$gd- $ & Fa$gd- !"#*+;<=DEMNW_` =QRXYajkvw|ĸȸЭԭhE hV-hV-hyhCYhhl{hOHhlhV-h`h6)h`hD h/hC;hB hv"hY2h QhiDO`=QRk$p^p`a$gdX $^`a$gdC;$^`a$gdOH$^`a$gdl$a$gdz$^`a$gdD $^`a$gdB 2FWXgh$h^h`a$gd<$a$gd< $p^pa$gdJAd$h^h`a$gdB $p^pa$gdV- $p^pa$gdOH$p^p`a$gdV-$p^p`a$gdX (12<EX_ghno ,<=CDKLMTUV_xz¾Ѻ¶¶ h<h dh dhwhK@hm hD hD h<hzh`hl{hhD hJAd hV-hV-hihV-hB h@REhz ,<=LMi $p^pa$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 *3MNcdz{ $p^pa$gdi$p^p`a$gdi $8^8a$gd d$p^p`a$gdB $p^pa$gd d$p^p`a$gd d $p^pa$gdR23MNUVbcdklm{    + , 2 3 4 = E O W ] ^ _ ` g o p w x y ɪɦhzh%qhh Qh Ohv" hV-hy?Ihy?Ihd?h hwhD hmhn|ghuShV- hV-hV-hB hihS]h<h d@  + , F O _ ` $a$gd< $p^pa$gdv"$p^p`a$gdv" $p^pa$gd $p^pa$gdD $p^p`a$gd $p^pa$gd<$p^p`a$gdD $a$gdB $p^pa$gdi ` o p !!!0!1!L!^!! $p^pa$gd<$p^p`a$gd<$p^p`a$gdV-$p^p`a$gdv" $p^pa$gdz $p^pa$gd$p^p`a$gd $a$gdV-$h^h`a$gdB  ! ! !!!0!1!8!9!:!X!]!!!!!!!!!!!!!!!!!!!!!!!" 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