ࡱ> Y[X j.bjbjqq 4\eej&    DOt At$W )))YYY)Y)YY8 fQ6 ?RP0AX, d  (>,Y$BdA))))  : 91Ƶ Accounting 220-Managerial Accounting Syllabus-Spring 2012 CONTACT AND CLASS MEETING INFORMATION Instructor: Frank J. Intiso Office: Sage Hall Room 2042 Office Hours: Tuesday and Thursday: 12:00 to 1:00 or by appointment Mail box and e-mail: Sage Hall Room 2414 E-Mail: frank.intiso@csuci.edu Class and Room: Bell Tower 1688 Tu-Th 9:00 AM to 10:15 AM PREREQUISITES: ACCT 210 or Equivalent REQUIRED MATERIAL Text Book: Introduction to Managerial Accounting (4th edition) by Brewer Garrison and Noreen (Mcgraw Hill). Other: Calculator, access to the internet including Blackboard at  HYPERLINK "http://csuci.blackboard.com" http://csuci.blackboard.com, and access to Excel. No iphone or any other similar device can be used during an exam or quiz. COURSE DESCRIPTION AND LEARNING OBJECTIVES The course will include lecture, discussion and problem solving. This course is required for the Bachelor of Science in Business since the analysis and presentation of accounting and financial Information is an essential skill for all business graduates. This course provides an opportunity to explore concepts related to the performance of business units and their managers, the investigation of operational issues and analysis of developing business opportunities. Students who successfully complete this course will be able to: Explain in writing and in oral reports the relevance of accounting data to managerial tasks. Identify and apply data and analyses to assist managers in identifying, conceptualizing, and developing solutions for complex and critical management decisions. Communicate through discussion, writing, and oral presentation, logical reasoned business information to support conclusions about relevant data and analyses and business ethics. GRADING A very important element in the learning process will be class participation and discussion related to the chapters assigned including but not limited to the related problems and assignments. Therefore, it is critical that you have completed the assigned reading and homework prior to class. During the class, students may be called upon to explain chapter topics, answer questions or present solutions to homework. Grades will be determined on a standard percentage scale as follows: A 100-94 B 86-84 C 76-74 D 66-64 A- 93-90 B- 83-80 C- 73-70 D- 63-60 B+ 89-87 C+ 79-77 D+ 69-67 F <60 The points will be earned as follows: Exam 1 100 Exam 2 100 Exam 3 100 Final Exam 100 Homework 30 Selected Terms 20 Total 450 EXAMINATIONS Students are responsible for all textbook material covered, assigned outside reading, and all material discussed in class. Exams can consist of problems, true-false, short answers, and multiple-choice questions. There are no makeup exams. If you miss one exam (excluding the final), you will receive an exam score equal to 85% of the unadjusted score you earned on the final exam. If you miss more than one exam and or if you miss the final exam, your score on those missed exams will be zero. CHANGES TO SYLLABUS Items included in this syllabus, excluding those items that are mandated by the University, may be changed as determined in the instructors sole discretion. In the event there are changes made by the instructor, these changes will be provided to students as soon as possible. These notices can include announcements in class, e mail, and or notices posted on Blackboard. Therefore, it is critical that, at a minimum, students check both e-mails and Blackboard on a regular basis. ACADEMIC INTEGRITY In accordance with the CSU Channel Islands policy on academic dishonesty, students in this course who submit work or others as their own (plagiarize), cheat on tests and examinations, help other students cheat or plagiarize, or commit other acts of academic dishonesty will receive appropriate academic penalties, up to and including failing the course. SELECTED TERMS On the day of the final, a list of selected terms (20 Points) must be submitted. No late submissions (after start of the final exam) will be accepted. Please see Blackboard for additional information. HOMEWORK Homework is designed to reinforce concepts from class lecture and the text. Students are expected to complete the chapter assignments in advance of the day listed on the syllabus. Together the class will work through selected homework problems. There will not be time to review all homework assignments in class. If any student needs assistance, then they should arrange for office time. You may study and work on homework together, but each individual student must submit homework individually. Students may be randomly chosen to provide their solutions to the class. Homework that is collected for the chapters related to each exam will be worth a total of ten (10) points. Since homework will not be able to be returned, please make a copy for your records. To receive maximum points, presentation, completeness, and neatness counts. All problems should be clearly presented, with all work shown, and any written aspects must be typed. All homework will be collected at the beginning of class on the day the homework is listed in the syllabus. If you are late to class, homework will not be accepted after the first ten (10) minutes of class. In the event you will not be in class when the homework will be collected, you can get it to me by email, by dropping it off in my mailbox or by having a friend deliver it as long as it is received prior to the time it will be collected. PARTICIPATION AND PROFESSIONAL CLASSROOM CONDUCT The classroom is a special environment in which students and faculty come together to promote learning and growth. It is essential to this learning environment that respect for the rights of others seeking to learn, respect for the professionalism of the instructor, and the general goals of academic freedom are maintained. Differences of viewpoint or concerns should be expressed in terms, which are supportive of the learning process, creating an environment in which students and faculty may learn to reason with clarity and compassion, to share themselves without losing their identities, and to develop an understanding of the community in which they live. Student conduct, which disrupts the learning process, shall not be tolerated and may lead to disciplinary action and/or removal from class. All cell phones, pagers, iPods, laptop computers, taping/recording equipment and any other communication devices are NOT permitted to be used in class at any time. Only those students who are currently registered in the class may attend. STUDENTS WITH DISABILITIES Upon identifying themselves to the instructor and the University, students with disabilities will receive reasonable accommodation for learning and evaluation. 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. ALWAYS BRING YOUR TEXTBOOK AND A CALCULATOR TO CLASS!!!!!!!!!!!!!!!!!! Lecture Outline: As stated in the syllabus, this schedule is tentative and will be modified whenever developments indicate that a change is desirable. All changes to the syllabus will be announced on Blackboard or in class, or both. ACCOUNTING 220-COURSE OUTLINE Tuesday, January 24 Introduction and Review Thursday, January 26 Review of Accounting 210 and Prerequisite Material Tuesday, January 31 Chapter 13-Exercises 13-1 thru 13-3 Thursday, February 2 Chapter 13-Exercises 13-6 Tuesday, February 7 Chapter 14-Exercises 14-1 and 14-2 Thursday, February 9 Group Project-Chapter 13 Tuesday, February 14 Chapter 14-Exercises 14-3 thru 14-5 Thursday, February 16 Chapter 1-Exercises 1-1 thru 1-4 Tuesday, February 21 Chapter 1-Exercises 1-5 thru 1-7 Thursday, February 23 Group Project-Chapter 14 Tuesday, February 28 Group Project Chapters 13 and 14 and exam review Thursday, March 1 Exam # 1 Tuesday, March 6 Chapter 2-Exercises 2-1, 2-3 and 2-4 Thursday, March 8 Chapter 2-Exercises 2-4 thru 2-8 Chapter 3-Exercises 3-1 and 3-2 Tuesday, March 13 Chapter 3-Exercises 3-3 thru 3-5 Thursday, March 15 Chapter 5-Exercises 5-1 thru 5-2 Tuesday, March 20 and Thursday, March 22 Spring Break-No Class Tuesday, March 27 Chapter 5-Exercises 5-3, 5-4 and 5-7 Thursday, March 29 Chapter 6-Exercises 6-1, 6-3 and 6-4 Tuesday, April 3 Chapter 6-Exercises 6-5 thru 6-9 Thursday, April 5 Exam # 2 Tuesday, April 10 Chapter 7-Exercises 7-1 thru 7-3 Thursday, April 12 Chapter 7-Exercises 7-4 thru 7-10 Tuesday, April 17 Chapter 8-Exercises 8-1 thru 8-3 Thursday, April 19 Chapter 8 Chapter 9-Exercises 9-1 thru 9-3 Tuesday, April 24 Chapter 9 Thursday, April 26 Chapter 10-Exercises 10-1 thru 10-3 Tuesday, May 1 Chapter 11-Exercises 11-1 thru 11-5 Thursday, May 3 Chapter 11 Tuesday, May 8 Exam # 3 Thursday, May 10 Final Exam Review Tuesday, May 15 Final Exam: 8:00 10:00 AM Qefghi  / 6 9 : M V \ e x y  H j k ~   - 5 b c þ͹曥jh!3nh 5Ujh 5U h 5 hoj5 h 5 h O5 hi5 h65 hH5 h V5 hf'5 hN 5 hr:n5 hd|5 hh,5 hk5 h@H5 h 5 h/5 h56,QfghiL M  ! 00]0^0gdoj 00]0^0gd$00]0^0a$gd!  5 9 : ; f g ) <=>~}0 & F0]0gd@H & F0]0gd:& & F0]0gdo 00]0^0gd:& 00]0^0gd 00]0^0gd 8 9 : g ( ) <=|}/024<_&'(cfrs⻶ñ hr:n5 h/5 h^k5 h)5 hoj5hf'hXV5 h*hXV hXV5 h65 hX4A5 h@H5h:&h@H5 ho5 h*h h h h:& h*h h:&5 h 5h!3nh 0J5jh 5U001234<%&'s /0_  0^0gd3i0^0gd3i0^0gd)0^0gdXV 00]0^0gdX4A0]0gdX4A@ABturslm0^0gd*0^0gd6  0^0gd3i  0^0gd3i0^0gd)0^0gd/#>ASrst)D&BkqrsLVjklm82ɢɛɛh/ h 5h h 5h h*h6 h65h*hh?hN h*5 hN 5hv[4hth6h9qhOthi h*h*hr:n h*ht ht5 h/5 h)5 hi5328TjV mF\ZG H I J z { ##########E$$ӿ޿޺޺޵~~~ h?5hv[4hX4A5hv[4h*5hv[4hv[45hv[4 h*h* h V5 hX4A5 h*5 h/5 h 5hv[4hi5h hl6hi5hi h*hi hi5 h65h h*5h hv[45h h1H I J { $$$$ & & &&&&W&0^0gd)0^0gd*0^0gdi0^0gd6gd6$$$$$$M%g%o%% & & & &&j&&&D'a'b'd'w'x'''''''''''''(((1(3(G(L(P(c(e(f(h(((((((((((()򾹾țț͛ʹ hY5 h 5 h{5 h,}5 h3i5 hv[45 h/5 ho5 h./5 hoj5 hZ,5 h$5hh? h*h* h6h* h V5 h65 h*5hv[4h*5;W&X&C'D'b'c'd'x'y'''''''''''''((((2(0]0gd./ $0]0a$gd./0^0gdoj0^0gd)2(3(M(N(O(P(d(e(((((((((((((((((())3)4)0]0gd./)2)3)4)6)J)L)V)l)m)o))))))))))))))))* ***1*A*B*C*F*W*X*x*y***************** + + + +M+O+P+a+c+k++++++++++++ h5 hn 5 hf65 h%V5 h T5 h15 h5 h,}5 h7u5 hwzz5 h$5 h/5 h 5K4)5)6)K)L)m)n)o)))))))))))))))* * * ***0]0gd0]0gd./*B*C*D*E*F*X*y************** + + + +6+7+0]0gd7u0]0gd0]0gd./7+M+N+O+P+b+c+++++++++++++++++,,,0]0gd T0]0gd0]0gd./0]0gd7u++++++++,,,,,,,,,.,N,O,R,Z,\,d,f,,,,,,,,,,,,-----#-$-'-/-9-;-^-_-`-c-q-s-----------------------... h5 h(+5 hWa5 h5 hS5 h%5 hwzz5 h T5 hn 5 h%V5 h5 h7u5L,,,-,.,O,P,Q,R,e,f,,,,,,,,,,,,,,,,--0]0gd T0]0gd./-----$-%-&-'-:-;-_-`-a-b-c-r-s-----------0]0gd T0]0gd./--------------..-.../.0.1.2.3.4.5.6.e. 00]0^0gd 0]0gdo0]0gd./...+.,./.5.6.e.i.j.hhk5 hk5 h 5 ho5 h./5 hS5 hwzz5 hX4A5 e.f.g.h.i.j. 00]0^0gd21h:p6/ =!"#$% DyK http://csuci.blackboard.comyK Rhttp://csuci.blackboard.com/yX;H,]ą'c^ 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH @`@ NormalCJ_HaJmH sH tH DA`D Default Paragraph FontRiR  Table Normal4 l4a (k (No List 6U@6 k Hyperlink >*B*phPK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ptheme/theme/theme1.xmlYOo6w toc'vuر-MniP@I}úama[إ4:lЯGRX^6؊>$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! 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