SAN FRANCISCO STATE UNIVERSITY ACCT 101: MANAGERIAL ACCOUNTING FALL 2008 Professor: Theresa A. Hammond, Ph.D., CMA Office: Science 328;
[email protected] (e-mail is the best way to reach me) Office Hours: 10:00-11:00 Tuesdays; 8:30-11:00 and 2:00-2:30 Thursdays and by appointment Text: Fundamental Managerial Accounting Concepts Fourth Edition by Thomas P. Edmonds, Bor-Yi Tsay, and Philip R. Olds. McGraw-Hill Irwin, 2008. Grading:
Tests (4; 15% each) Final Attendance, Participation, and Homework
60% 35% 5%
Academic Honesty: All students are expected to follow the University’s academic honesty policies. While students are encouraged to work together on their homework assignments, the tests and final are individual-effort items. Disability Access: Students with disabilities who need reasonable accommodations are encouraged to contact the instructor. The Disability Programs and Resource Center is available to facilitate the reasonable accommodations. Tutoring: This is a challenging class and many students have found increased success through the regular use of tutors. Free tutoring is available through Beta Alpha Psi, the accounting honors society, as well as in the Accounting Lab (Science 205). I will update this information as the hours of the lab become available. Tests and Final: The quizzes will consist of multiple-choice questions, problems, and short essays based on all material covered in the course, including lectures, class discussion, homework, and readings. The tests will be given during class time as indicated on the schedule below. NO MAKE-UP tests will be given except under extraordinary circumstances and with prior approval. Attendance, Participation & Homework: You are expected to complete the reading and homework assignments by the class dates indicated on the following schedule. I call on students at random and may collect homework at any time during the semester. The Solutions Manual for the Homework is available in the Accounting Lab (Science 205) as well as in the Reserve Book Room of the Library. SCHEDULE OF ASSIGNMENTS Due Date August 26 8/28
Reading Assignment/Tests Chapter 1: Introduction
9/2
Chapter 2 pp. 54-67 & 70-72: Cost Behavior
9/4 9/9
Chapter 3: CVP Analysis
9/11 9/16 9/18
Test One Chapter 4 (pp. 144-163 with
Written Assignment Chapter 1, Question 1 (p. 28); Ex 11B Problem 1-22A parts a,b,c; Ex 2-1A, Ex2-2A Ex 2-6A, Ex2-13A, P2-17A Chapter 3, Question 1 (p. 125), Ex 31A, Ex3-2A Ex3-7A, Ex3-8A, Ex3-9A, Ex3-11A Chapter 4, Question 1 (p. 169); Ex 4-
Due Date 9/23 9/25 9/30 10/2 10/7 10/9 10/14 10/16 10/21 10/23 10/28 10/30 11/4 11/6 11/11 11/13 11/18 11/20 12/2 12/4 12/9 12/11 Dec 16 Dec 18
Reading Assignment/Tests emphasis on pp. 158-159): Cost Allocation
1A
Chapter 5: Relevant Costs
Ex4-3A, Ex4-9A, 4-12A P4-24A, Ex5-2A Ex5-5A, Ex5-6A, Ex5-7A
No Class Chapter 7: Budgeting Test Two Chapter 8 (pp. 336-357): Variances Chapter 9: Responsibility Centers Chapter 9 Appendix: Transfer Pricing
Written Assignment
Ex5-11A, Ex7-3A Ex7-7A, P7-17A P7-16A Ex8-1A, Ex8-2A Ex8-14A, Ex8-15A, P8-22A parts c&d only Ex8-10A, Ex9-10A, Ex9-12A P9-20A Handout problem on Transfer Pricing
Test Three Veterans’ Day: No Class Chapter 11: Product Costing Chapter 6: ABC Test Four Review 12:35 Final, 10:45-1:15 TH 432 11:00 Final, 10:45-1:15 TH 432
Ex11-5A Ex11-4A, Ex11-7A Ex11-2A, Ex11-8A Ex6-3A, Ex6-6A, Ex6-2B Ex6-7A, Ex6-11A