FALL 2003 TERM
ACCT 3308 – SA01
MANAGERIAL ACCOUNTING
(3 credit hours)
Instructor: Robert L. Gomez, MBA Phone: (210) 348-2450
Office: NW Vista College, LRC
Rm 104D Fax:
(210) 348-2004
E-mail: robgomez@accd.edu
Class Dates: Aug. 11 –
Text/Tools Needed for
Every Class Session:
http://www.swcollege.com/acct/warren/warren_mgr_7e/warren_mgr.html
One basic calculator (Ex:
business or financial calculator).
Prerequisites: ACCT 3307
Message from the
Instructor: I possess a sincere respect for your decision
to further your personal growth and education, and pledge my best efforts to
make your educational experience at
As per Section 504 of
the Vocational Rehabilitation Act of 1973 and the Americans with Disabilities
Act (ADA) of 1990, if an accommodation is needed, please inform instructor at
your convenience.
Course Objectives:
This course will provide
an overview of managerial accounting, to include: job order cost systems, cost
behavior, cost-volume-profit analysis, performance evaluation using variances
from standard costs, performance evaluation for decentralized operations,
differential analysis, capital investment analysis, cost management, statement
of cash flows, and financial statement analysis.
Teaching/Learning
Methodology:
Optimal learning in
accounting classes is attained through proactive
classroom participation. Together, we
will discuss management scenarios using money (in form of costs and revenues)
as the performance measurement tool in a business setting.
My goal is to facilitate
your learning in the field of accounting, given your individual motivation and
time constraints. I realize most
students are under tremendous pressure to succeed in college while meeting
life's challenges and commitments outside the classroom. I will make every reasonable attempt to pace
this course in a manner that is sensitive to your time constraints.
Every student is encouraged to
complete all assigned reading prior to attending class.
Grading: Percentage:
2 Exams 90%
Exam
1 (Ch 1, 3, 6, 7) 45 %
Positive Class Participation 5%
Percentage Earned Grade Earned
89.5% - 100% A
79.5% - 89.4% B
69.5% - 79.4% C
59.5% - 69.4% D
Below 59.4% F
Exams:
2 exams will be administered during this semester (on September 16th
& October 21st). In-class
exams are “open book, open notes”. Test
questions will require a basic, yet thorough, knowledge of management
accounting concepts. Exam #2 (final
exam) will NOT be a comprehensive test.
Any student absent on days during which exams are administered should
contact instructor asap to arrange for a very
challenging make-up exam.
Attendance Policy:
Regular and punctual
attendance at all classes is required. (Attending means being present for entire class period.) Evidence shows missing multiple class
sessions can have a devastating impact on student learning in this class. A student absent for any reason is
responsible for all work missed. Please
contact a classmate or the instructor to inquire about material covered during
a missed class session. Student absences
are recorded from official date of enrollment. “Any student who misses three (3) regularly
scheduled class meetings will receive a grade of F in the course.” (per University
Catalog). Regular and punctual
attendance will positively impact your final grade. A positive attendance record will count 5%
towards your final grade.
Positive Class
Participation:
Being present for class
sessions and constructively contributing to the class discussion will
positively impact your final grade.
Please contribute to a cordial, professional, and scholarly learning
environment at all times. Be respectful
towards others at all times. Bring a
positive attitude and enthusiastic spirit with you to class sessions. Maintain a cordial, professional,
non-disruptive, and collaborative learning environment at all times. Please, listen intently—and without
disruption--to peer questions and answers.
As a courtesy to all
present in the classroom, please mute all cellular phones and/or pagers during
class sessions. Please set all cell
phones and/or pagers to “silent” mode during class sessions. If you must take a phone call, please do so outside
the classroom. Thank you for your
consideration. Positive Class
Participation will count 5% towards your final grade.
Strategies for
success in this Managerial Accounting class:
Accounting is viewed as a challenging college course as students must
learn new terminology, concepts, and a new information system in a relatively
short period of time, and must demonstrate a level of mastery in solving
accounting problems on assignments and examinations.
Please be prepared to
dedicate sufficient time to this class based on your current background in
accounting.
Learning Strategies:
Ø
Read! Read!
Read the chapters before attending class! I suggest an initial reading of each chapter
for content and perspective, followed by a second reading for detail and
analysis.
Ø
This
instructor will takes test questions directly from the text that requires a
basic, yet thorough, knowledge of fundamental management accounting concepts.
Ø
Sacrifices
you make to prepare for this class will be well worth it during exam sessions. Trust me on this one!
Classroom Preparation and Etiquette!
In your preparation, please:
Ø
Plan to
begin class promptly at
Ø
Come to
class energized, focused, and on-time.
Ø
Maintain
group awareness. To maintain positive
benefit of a large class discussion, please observe your classmates, and pause
when you see a classmate raising a hand to speak. Thereafter, politely contribute your thoughts
to the discussion or raise a new topic of discussion. Patience, energy, and respect will carry us
through these long class sessions.
Positive Participation Strategies
Ø
Be creative
and courageous when participating in group and class discussions. Dare to make mistakes in class! (Inaccurate answers still earn valuable
participation points.)
Ø
This is
going to be a fast 11-week term! Work
diligently and try not to fall behind!
Ø
Sacrifice
but don’t neglect! Plan to study 1.5
times harder than you did for Financial Accounting course. Remember, there’s no substitute for sleep.
Ø
Please don’t
hesitate to call me for assistance!
(348-2450-office)
COURSE CONTENT:
Day 1
|
Introduction Syllabus / Student
Begin CHAPTER 1 INTRO. TO MANAGERIAL ACCOUNTING
& JOB
ORDER COST SYSTEMS
Preparation
for next class session
|
|
|
Ø
Read
Chapter 1 & 2 (for context and foundation). |
|
Read for
next class session
|
|
|
Ø
End-of-Chapter
Exercise 1-6 (p30);
Exercise 1-12 (p32);
Exercise 1-18 (p34). Ø
Problem
1-6A (p40). Ø
Activity
1-4 (p47). |
|
Day 2
|
Complete CHAPTER 1 INTRO. TO MANAGERIAL ACCOUNTING
& JOB
ORDER COST SYSTEMS
Discuss
End-of-Chapter exercises, as assigned.
Begin CHAPTER 3 COST BEHAVIOR & COST-VOLUME- PROFIT ANALYSIS
Preparation
for next class session
|
|
|
Ø
Read
Chapter 3 (for context and details). |
|
Read for
next class session
|
|
|
Ø
End-of-Chapter
Exercise 3-5 (p116); Exercise 3-7
(p117); Exercise 3-6 (p116); Exercise 3-9 (p117); Exercise 3-13 (p118); Exercise 3-11 (p118); Exercise 3-18
(p119); Exercise 3-20 (p120); Exercise 3-22 (p120). Ø
Activity
3-2 (p127); Activity
3-3 (p127). |
|
Day 3
|
Complete CHAPTER 3 COST BEHAVIOR & COST-VOLUME- PROFIT
ANALYSIS
Discuss
End-of-Chapter exercises, as assigned.
Preparation
for next class session
|
|
|
Ø
Read
Chapter 6 & 7 (for context and details). |
|
Read for
next class session
|
|
|
Ø
End-of-Chapter
Exercise 6-1 (p243);
Exercise 6-19 (p248). |
|
Day 4
|
Complete CHAPTER 6 PERFORMANCE EVALUATION USING VARIANCES
FROM STANDARD COSTS
Discuss
End-of-Chapter exercises, as assigned.
Begin CHAPTER 7 PERFORMANCE EVALUATION FOR DECENTRALIZED
OPERATIONS
Discuss
End-of-Chapter exercises, as assigned.
Preparation
for next class session
|
|
|
Ø
Re-read
Chapter 7 (for details). |
|
Read for
next class session
|
|
|
Ø
End-of-Chapter
Exercise 7-2 (p280);
Exercise 7-13 (p284);
Exercise 7-10 (p283); Exercise
7-12 (p284); Exercise 7-11
(p284); Exercise 7-17 (p285). |
|
Day 5
|
Complete CHAPTER 7 PERFORMANCE EVALUATION FOR DECENTRALIZED
OPERATIONS
Discuss
End-of-Chapter exercises, as assigned.
Day 6
|
Open book,
open notes. Bring calculator.
Day 7
|
Begin CHAPTER 8 DIFFERENTIAL
ANALYSIS & PRODUCT PRICING
Preparation
for next class session
|
|
|
Ø
Re-read
Chapter 8 (for details). |
|
Read for
next class session
|
|
|
Ø
End-of-Chapter
Exercise 8-1 (p321);
Exercise 8-2 (p321);
Exercise 8-3 (p322); Exercise
8-6 (p323); Exercise 8-7 (p323); Exercise 8-9 (p323); Exercise 8-10 (p324); Exercise 8-12 (p324); Exercise 8-13 (p324). |
|
Day 8
|
Complete CHAPTER 8 DIFFERENTIAL ANALYSIS &
PRODUCT PRICING
Discuss
End-of-Chapter exercises, as assigned.
Preparation
for next class session
|
|
|
Ø
Read
Chapter 9 (for details). |
|
Read for
next class session
|
|
|
Ø
End-of-Chapter
Exercise 9-1 (p354);
Exercise 9-3 (p355);
Exercise 9-5 (p355); Exercise
9-7 (p356); Exercise 9-14 (p358); Exercise 9-15 (p358). |
|
Day 9
|
Complete CHAPTER 9 CAPITAL INVESTMENT ANALYSIS
Discuss
End-of-Chapter exercises, as assigned.
Discuss CHAPTER 11 COST MGMT. FOR JIT ENVIRONMENTS
Discuss
End-of-Chapter exercises, as assigned.
Preparation
for next class session
|
|
|
Ø
Read
Chapter 13 (for details). |
|
Read for
next class session
|
|
|
Ø
CISCO
Systems, Inc. Problem (p540). |
|
Day 10
|
Complete CHAPTER 13 FINANCIAL STATEMENT ANALYSIS
Discuss
End-of-Chapter exercises, as assigned.
Day 11
|
Open book, open notes. Bring calculator.