ࡱ> SUR_ &bjbjkk 4N;\;\****4^l*--------$:/15-ddd5-J-R$R$R$d"-R$d-R$R$:),+*3k) ,`-0-)R22+*2+*R$]{5-5--dddd2> : 91Ƶ School Of Business Spring Semester, 2018 COURSE OUTLINE AND ASSIGNMENTS Financial Accounting ACCT 300 Applied Managerial Accounting David Mitchell 805:445-7121  HYPERLINK "mailto:david@mscg.com" david@mscg.com Office: Sage Hall 2031 Hours: WF 8:00am 9:00am W 5:00pm 6:00pm And by appointment 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, Sixth 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 Wednesday evenings from 6:00pm to 8:45pm. Please do not use electronic devices (e.g. laptops, cell phones) during class. 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% Exams will be given online. You will need access to a computer. They will not be given in the classroom. 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. 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. Classroom problems should be worked on in groups. There are no makeups for classroom problems. 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. Electronic Devices Cell phones are not to be used during class time in the classroom. Each use of cell phone during class time will result in a drop of one grade in your final grade for the class. If you have an emergency, leave the classroom. ASSIGNMENTS (Subject to Change at Instructors Discretion) 1/24/18 Homework Problems Lecture Introduction Quiz Homework Problems Lecture Quiz Foundations Exam 1/31/18 Homework Problems Lecture Review Fundamentals of Accounting Quiz Handout Problems Handout Lecture Review Fundamentals of Accounting Quiz Handout 2/7/18 Homework Handouts Problems Ch. 3 29,30,34 Lecture Ch. 3 - Basic Cost Concepts Quiz Ch. 3 - 26,27 Problems Ch. 3 43, Handout 3-56(b)e5 Lecture Ch. 3 Basic Cost Concepts (cont.) Quiz Ch. 3 35 2/14/18 Homework Handout 3-56(a)e5 Problems Ch. 9 16 Lecture Ch. 3 Basic Cost Concepts (cont.) Ch. 9 - Cost Behavior Quiz Ch. 9 - 17 Problems Ch. 9 19 Lecture Ch. 9 Cost Behavior (cont.) Quiz Ch. 9 - 21 2/21/18 Homework Ch. 9 - 32 Problems Ch. 9 25 Lecture Ch. 9 - Cost Behavior (cont.) Quiz Ch. 9 37 Problems Lecture Review Ethics Quiz 2/28/18 Exam 1 3/7/18 Homework Problems Ch. 17 - 18 Lecture Ch. 17 - The Management and Control of Quality Quiz Ch. 17 12,13 Problems Ch. 17 33 Lecture Ch. 7 - Cost Allocation Quiz Ch. 17 30 3/14/18 Homework Ch 7 11, 13; Ch. 17 - 54 Problems Ch. 7 - 30 (parts 1) Lecture Quiz Ch. 7 30 (part 2) Problems Ch. 7 42,44 Lecture Ch. 18 Strategic Planning Quiz Ch. 7 17,18 3/21/18 Spring Break 3/28/18 Homework Ch. 7 29, 18 27, 40 Problems Ch. 7 - 31 Lecture Ch. 10 - Budgeting Quiz Ch. 10 - 19 Problems Ch. 18 56; Ch. 10 28, 30 Lecture Ch. 10 Budgeting Quiz Ch. 10 - 28 Note Writing Project Due 4/4/18 Homework Ch. 10 19, Handout Problems Ch. 10 30 (Parts 1&2) Lecture Ch. 10 Budgeting (cont) Review Quiz Problems Lecture NC Quiz 4/11/18 Exam 2 4/18/18 Homework Problems Ch. 5 Handout Activity-based Costing Levels Lecture Ch. 5 - Activity-Based Costing Quiz Ch. 5 - 27 Problems Ch. 5 30, 34 Lecture Ch. 11 - Decision Making Quiz Ch. 11 11,12 4/25/18 Project 5/2/18 Homework Ch. 5 28; Ch. 11 Handout Scarce Resources Problems Ch. 11 - 32,33,37(f) Lecture Ch. 11 Decision Making (cont.) Quiz Ch. 11 - 44 Problems Ch. 19 - 32 Lecture Ch. 19 Transfer Pricing Quiz Handout Ch. 11 Scarce Resources Note Computer Project Due 5/9/18 Homework Ch. 19 33, 51 Problems Ch. 13 38, 45 Lecture Ch. 13 Cost Planning Review Quiz Ch. 13 - 28 Problems Lecture NC Quiz 5/16/18 Exam 3 Time 7:00pm 8:15pm ,?TUV     ' ) < = > ? 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