ࡱ> ikh' bjbj 4ZTdTdGGGGG[[[[D[V=&KKKKK&Z<<<<<<<$|?2B<G&&<GGKK=lll GKGK<l<llR58K(v6<&=0V=6B,@B<88\BG8l<<lV=B : Syllabus for Accounting 220 Managerial Accounting 91Ƶ Fall 2017 Instructor: Quynh Le,Office: Sage Hall, room 2016 Classroom: Bell Tower #2414 & 1462Office Hours: Tues 12-1 pm , Wed 10-11 am or by apptClass Meeting Time: Session I Tues 9:00 - 11:50 am Bell Tower 2414 Session II Wed 12:00 pm- 3:00 pm Bell Tower 1462Email: quynh.le456@csuci.edu Course Description Three hours lecture/ discussion/ problem solving The course introduces students to accounting concepts that will be utilized to solve business management problems. Prerequisite: Accounting 210 Objectives Learn key factors within an organization to make informed managerial decisions Prepare and analyze financial statements and schedules Perform a Cost-Volume-Profit Analysis on a Variable Costing Income statement .-- compute the Breakeven Point in Units and Dollars Understand the different types of costs (variable costs, fixed costs, opportunity costs). Prepare and interpret a Master Budget Compute Direct Material and Direct Labor Variances and interpret their meaning Required Text Managerial Acct 2, Sawyers, Jackson and Jenkins, South-Western Cengage Learning, 2nd Edition. Resources Canvas: This class will be on Canvas. I will post PowerPoint Lectures, release homework solutions, and post class information. Calculator: A simple calculator that performs simple addition, subtraction, multiplication, and division can be used in the classroom and during the exams. Programmable calculators are NOT allowed. No cellphone is permitted to be used as a calculator. Study Groups: I encourage you to study in groups and to complete your homework together. Homework will NOT be graded, but will be turned in for credit towards your class participation grade. Put your name or all the names at the top of the page you are turning in. Each Saturday, I will release the answers to the assigned problems, but not the full solution. I will be calling on you to work out the solutions in class. I dont expect you to get them right, class participation is based on you showing me that you have tried to work out the problems at home. Homework: All End of Chapter Odd Numbers Individual Assignments: Chapter Summary: Each meeting, you will turn in for credit a summary of the chapters assigned for that week. I will collect these summaries and hand them back to you on exam day. These are the only notes you may use during your exam. These summaries must be handwritten or typed, but must be paraphrased into your own words. Stock Pick Balance sheet/ Stock transaction: A summary and Excel of your weekly stock transactions/ investments of gain and losses will be handed in weekly. You are each given a mock $5000 portfolio to invest in 6 companies of your choice. One stock will be held long-term and the remaining amount you can day-trade. Keep track of the date and time you sell/ buy, quantity, gain and loss. Perform Journal Entries. Each week I will provide an income scenario. Weekly class presentation: 5 minute discussion about your stock pick news, article summary, turn in a 2-3 paragraphs summary of a company article (10-K, 10Q, 8 K, earnings report result) Grading Exam 1, Exam 2, Exam 3 60% Quizzes 15% Group Project 15% Class Participation/ Attendance/ homework 10% A100-94B+89.99-87C+79.99-77D+69.99-67A-93.99-90B86.99-84C76.99-74D66.99-64B-83.99-80C-73.99-70D-63.99-60F<60Cell Phone No usage of electronic devices (e.g. laptops, cell phones) during class. If you need to take a call, please step outside the classroom. Testing Exams will be given in class. No makeups will be given. If you are not available to take an exam on the planned date and time, you must make plans with the instructor to take the exam prior to the planned date. The exams are multiple choice. No more than 1 unexcused Absence Permitted Come see me if you plan to be absent. If you have more than 1 unexcused absence, you will drop a letter grade each time. Any more than 2 absence and you will be dropped from the course. Academic Integrity In accordance with 91Ƶ policy on academic dishonesty, students in this course who submit work of others as their own (plagiarize), cheat on tests, help other students cheat or plagiarize, or commit other acts of academic dishonesty will receive appropriate academic penalties, and fail the course. ASSIGNMENTS (Subject to Change at Instructors Discretion) Week 1 8/29/17 Tuesday or 8/30/17 Wednesday Introduction/ Review/ Chapter 1 & 2 Week 2 9/6/17 Tuesday or 9/7/17 Wednesday Chapter 2&3 Week 3 9/13/17 Tuesday or 9/14/17 Wednesday Chapter 3 & 4Activity Based Costing Week 4 9/20/17 Tuesday or 9/21/17 Wednesday Exam 1 chapters 1-4, Start Chapter 5 Week 5 9/26/17 Tuesday or 9/27/17 Wednesday Chapter 5 Cost Behavior: fixed and Variable Costs Week 6 10/03/17 Tuesday or 10/4/17 Wednesday Chapter 6: Cost-Volume-Profit Analysis Week 7 10/10/17 Tuesday or 10/11/17 Wednesday Chapter 7 and Chapter 8 Long term Capital Investment Decisions Week 8 10/17/17 Tuesday or 10/18/17 Wednesday Exam 2 Chapters 1-8, Start Chapter 9 Week 9 10/24/17 Tuesday and 10/25/17 Wednesday Chapter 9The Use of Budgets Week 10 10/31/17 Tuesday and 11/1/17 Wednesday Chapter 10- Variance Analysis Week 11 11/7/17 Tuesday and 11/8/17 Wednesday Chapter 12: financial Statement Analysis Week 12 11/14/17 Tuesday and 11/15/17 Wednesday Chapter 13: The Statement of Cash Flow Week 13 11/21/17 Tuesday and 11/22/17 Wednesday Thanksgiving week: Review Week 14 11/28/17 Tuesday and 11/29/17 Wednesday Exam 3 Chapters 1-13 Week 15 12/5/17 Tuesday and 12/6/ 17 Wednesday Group Presentation Week 16 12/12/17 Tuesday and 12/13/17 Wednesday Group Presentation 12^bghi+ ; ] l t F ˻qjc[hHGCJaJ h; 5>* hHG5>*"h>*B*CJOJQJaJphh{+XB*CJOJQJaJphhOqB*CJOJQJaJphh#CJaJhB*CJOJQJaJphh#B*CJOJQJaJphh; h$)h1^5CJaJh$)h @5CJaJh$)h; 5CJaJh$)h&u,5CJaJ#2^hiy$Ifgkd$$Ifl0,X g:g, tf!644 lBa^pyt $Ifgd$a$gd&u,$a$gd; m $Ifgd $Ifgdgkd$$Ifl0,X g:g, tf!644 lBa^pyt $If$Ifhkdp$$Ifl4(0,X `G:g, tf!644 lBa^pyt c d o p C ~~skk & Fgdgq $ & Fa$gdgq$a$gdgq$a$gdHG$a$gd; hkd7$$Ifl4 0,X F:G, tf!644 lBa^pyt F b c d p B C G G H U V g i p r y ~ ڸ|rnh.h(h(5>* hc_5>*hgqh(5>* h(5>*h(hChCH*hCh5Dh5D>*h5Dhgqh5D6hgqhD>5>*hh|Qh hT h; hgq hgq5>*hgq5CJaJhHG5CJaJhHGhHG5CJaJ)C x G H V > =q $ & F a$gd2] $^a$gdc_ $^a$gd2] $ & F a$gd($a$gd( gdgq$a$gdD>h^hgdgq & Fgdgqh^hgdT  * + 0 = > I =JVpqrz !y~)&eȼȼȨȤhgqh5>* h5>*hbGh=bhv6h[YWh2]>*hh.h[YWh[YWh[YW>*h2] h|Q5>*h|Qh|Q5>*h hh h(5>*><h(hc_89$If ^gd$a$gd $^a$gd$a$gd@ $ & F a$gd=b $ & F a$gd[YW8U}$%&'*36?BKLMRTXYZ_`ablmx²hD h5>* h<5>*%h5B*CJOJQJ\aJphhCJaJhB*CJOJQJaJphh0`zCJaJh0`zB*CJOJQJaJph%h0`z5B*CJOJQJ\aJph hhhh.hG2 kd$$Ifl ִm- m-ffffffgf t6    44 lBaqpPyt0`z$$If$% kd$$Ifl ִm- m-ffffffgf t6    44 lBaqpPyt0`z%&'*36?BK$IfKL kd$$Ifl ִm- m-ffffffgf t6    44 lBaqpPyt0`zLMNOPQRTX$IfXY kd$$Ifl ִm- m-ffffffgf t6    44 lBaqpPytYZ[\]^_`a$Ifabkd6$$Ifl ִm- m-&&&&&&'& t6    44 laqpPyt0`zbm! 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