ࡱ> VXUy /bjbj 4T{{'NNDTBTjjjjEEE$!EEjj jjj F0B,8" p8"8"E>,$EEEzpEEEB8"EEEEEEEEEN n: 91Ƶ Accounting 220-Managerial Accounting Syllabus-Spring 2014 CONTACT AND CLASS MEETING INFORMATION Instructor: Frank J. Intiso Office: Sage Hall Room 2042 Office Hours: Monday 5:00 PM to 6:00 PM or by appointment Mail box and e-mail: Sage Hall Room 2142 E-Mail: frank.intiso@csuci.edu Class and Room: Monday 6:00 to 8:50 PM Broome Library 2330 PREREQUISITES: ACCT 210 or Equivalent REQUIRED MATERIAL Text Book: Introduction to Managerial Accounting (6th 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. PROGRAM LEARNING GOALS AND COURSE DESCRIPTION This course will help you build skills in Critical Thinking, Oral Communications, Written Communications, Collaboration, Conduct (Ethics) and Competency in Discipline. The course will include lecture, discussion and problem solving. Since the analysis and presentation of accounting and financial is an essential skill for all business graduates, this course is required for the Bachelor of Science in Business. This course provides an opportunity to explore concepts related to, the performance of business units and their managers, the investigation of operational issues and the analysis of business opportunities. COURSE LEARNING OBJECTIVES Explain in writing and in oral reports the relevance of accounting data to managerial tasks (2, 3). Identify and apply data and analyses to assist managers in identifying, conceptualizing, and developing solutions for complex and critical management decisions (1, 6). Communicate through discussion, writing, and oral presentation, logical reasoned business information to support conclusions about relevant data and analyses and business ethics (2, 3 and 5). Work and interact with other students in analyzing and applying accounting information in daily business decisions (4). Using accounting information, project both the qualitative and quantitative results of various business decision faced by management in todays environment (5). 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 30 Total 460 EXAMINATIONS Students are responsible for all textbook material covered, assigned outside reading, and all material discussed in class. Exams will consist primarily of problems, 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 CSU Channel Islands policy on academic dishonesty, students in this course who submit work of 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/REVIEW On the day of the final, list of selected terms (30 points) must be submitted. No late submissions (after start of final exam) will be accepted. This assignment is to be completed by each student without any consultation or coordination with anyone else. Violation of this requirement will result in appropriate penalties. Please see Blackboard for additional information. HOMEWORK Homework is designed to reinforce concepts from class lecture and the text. Students are expected to read the chapter and 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 may not be able to be returned in all cases, 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 neatly printed. All homework will be collected at the beginning of class on the day the homework is listed in the syllabus. Students can work with anyone on the homework assignment but the solution submitted must be their own individual work. 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 at the time it is collected, you can email me the homework, drop it off in my mailbox, or have a friend bring it to class anytime time prior to start of class on the day the specific homework 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(voice or text, pagers, iPods, iPads, 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 T0 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 by email, Blackboard or in class. ACCOUNTING 220-COURSE OUTLINE Monday, January 20 No Class-Holiday Monday, January 27 Introduction and Chapter 12 Chapter 12-Exercises 12-1 thru 12-3 Chapter 12-Exercises 12-4 Monday, February 3 Chapter 13-Exercises 13-1 Chapter 13-Exercises 13-2 thru 13-4 Monday, February 10 Chapter 1-Exercises 1-1 thru 1-4 Chapter 1-Exercises 1-5 thru 1-8 Monday, February 17 Exam # 1 Chapter 2-Exercises 2-1 thru 2-3 Monday, February 24 Chapter 2-Exercises 2-5 thru 2-7 Chapter 3-Exercises 3-2 thru 3-3 Chapter 3-Exercises 3-5 Monday, March 3 Chapter 5-Exercises 5-1, 5-4 thru 5-7 Chapter 5-Exercises 5-8 thru 5-10 Monday, March 10 Chapter 6-Exercises 6-1 thru 6-4 Monday, March 17 Exam # 2 Monday, March 24 No Class-Spring Break Monday, March 31 Holiday-No Class Monday, April 7 Chapter 7-Exercises 7-1 thru 7-3 Chapter 7-Exercises 7-5 thru 7-9 Monday, April 14 Chapter 8-Exercises 8-3 thru 8-5 Chapter 8-Exercises 8-7 thru 8-9 Monday, April 21 Chapter 9-Exercises 9-1, 9-2, and 9-9 Monday, April 28 Chapter 10-Exercises 10-1 thru 10-5 Monday, May 5 Exam # 3 Final Exam Review Monday, May 12 Final Exam: 7:00-9:00 PM Qefg ) * + > G M V r 7 9 Y Z m  # P Q z { | 뾹몥떠jh!3nh 5Ujh 5U h 5 hb5 hN 5 hoj5 hDC5 h8M&5 hZ/N5 hLf5 h V5 hf'5 h5 h 5 h-V5 hd|5 hh,5 hk5 h@H5 hhd5 h53,Qfg= >   n 00]0^0gd 00]0^0gd$00]0^0a$gdm$$00]0^0a$gdn # ' ( ) W X G' & F0]0gdS 00]0^0gd~ ? 00]0^0gdS0]0gdS 00]0^0gd 00]0^0gd| ' ( ) 5 V X  C 9:>E!%'Ffsuvμμμ׷׷׷ᥞ hXV5 hoj5hf'hXV5 h*hXV h5 hDC5h:&hS5 h 5hS h*h~ ? h*hSh~ ? hG5 h~ ?5 hTHF5 hS5 h 5jh 5Uh!3nh 0J56tuv U$S   0^0gdS0^0gd)0^0gdXV 00]0^0gd FI_~$S^~ '*1R  Mstuvwhh5hh?hN hN 5 h*5hv[4hthf'h|Ch'hh h*h* h*ht ht5 hv5 hAM5 hS5 h5 hXV5 h^k5 h)57   uvxz   kl !!@#0^0gdK0^0gdv[40^0gd*gdSgd0^0gd)wxyz#   amwz#$":@A^jlu: ½Ƕ||xqxihv[4hK5 h*hKhK h*h h hl6hl65hl6h*5hShv[45hShv[45>* h5hSh*5 h*h* h V5 h@H5 h*5 h*hAMhh4hhhdhAMhAMhAM5h*hv[4hSh%a25' !!!J!j!!!?#@#B#C#s#t#&&&&&&&&&&&&''S''''''[(u(}( ))))))őyhl6hl65hl6h4h*5hh? h45 hX4A5 h*5 h?5hv[4hX4A5hv[4h*5hv[4hv[45hv[4 h*h* hh* h V5h h*h h5 hh5 hLf5hv[4hK5 hK5-@#C#t#'''')))))))f)g)P*Q*o*p*q*0]0gd./ $0]0a$gd./0^0gdojgd40^0gd)0^0gd4gd?0^0gd*0^0gd)))).)N)y)))*7*E*N*Q*n*o*q********++++4+Z+[+c+n+o++++++++++++++, ,+,<,ָ֮̽ hf65 h5 hTHF5 h,}5 hA@5 hZ05 h8M&5 hwzz5 hDC5 h{@5 hF5 hf2!5 h5 hO5 hhd5 ho5 h./5 hl65 hoj5 hZ,5 h45 h%a25 h*5 h*hl62q*********+++++5+Y+Z+[+o+p+++++++0]0gd8M&0]0gdF0]0gdhd0]0gd./+++++ , ,+,L,d,e,f,g,h,i,j,z,,,,,,,,,0]0gd0]0gd|"0]0gdF0]0gd8M&0]0gd./<,K,L,_,c,d,h,i,j,n,y,z,,,,,,,,,,,,,,,, - ----&-'-<-=-O-P-a-b-c-r-s------ . .#.C.D.E.F.G.K.W.X.[.{.}.ҾׯҪҪҴҥҴҴҹҴқҴ htc 5 h5 hB[5 hTHF5 h5 h|"5 h{@5 hb5 h_95 hc8&5 hf65 hmU,5 h5 h=U55 hTr5 hF5 hZ05 hf2!5 hwzz5 h5=,, -----'-=->-?-P-a-b-c-s-------- . . ..0]0gd|"0]0gd./0]0gd.D.E.F.G.X.|.}.~...................0]0gdo0]0gd./0]0gd|"}.~............ ///hhk5 hk5 h 5 ho5 h./5 hwzz5 h|"5 h5 h5 hmU,5 h=U55 htc 5. / ///// 00]0^0gd 00]0^0gd 21h:pAM/ =!"#$% DyK http://csuci.blackboard.comyK Rhttp://csuci.blackboard.com/yX;H,]ą'c^ 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH @`@ NormalCJ_HaJmH sH tH DA D Default Paragraph FontRiR  Table Normal4 l4a (k (No List 6U`6 k Hyperlink >*B*phH@H  Balloon TextCJOJQJ^JaJNoN Balloon Text CharCJOJQJ^JaJPK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭V$ !)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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