ACCT 2302- 002 MANAGERIAL ACCOUNTING University of Texas ... Course Title: ACCT 2302- 002 MANAGERIAL ACCOUNTING Instructor: XIAOHONG FAN Office ... Exam I 100 Exam II 100 Exam III 100

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<ul><li><p> 1 </p><p>University of Texas at Arlington Department of Accounting </p><p>Spring 2011 Syllabus and Course Outline </p><p> Course Title: ACCT 2302- 002 MANAGERIAL ACCOUNTING Instructor: XIAOHONG FAN Office: COBA 612 Phone: 817-272-5789 Email: xfan@uta.edu </p><p>(Email is the preferred method of communication. I normally check this email box at 8:30am everyday.) </p><p>Class Meeting: Section 002 TTU PKH105 9:30am-10:50am Section 004 MW COBA245E 1:00pm- 2:20pm Office Hours: Monday &amp; Wednesday 9:30am-10:50am or by appointment. </p><p>Any change will be announced in class or posted on the door. Textbook: Accounting Tools for Business Decision Making, Kimmel, </p><p>Weygandt &amp; Kieso, 3rd edition, Wiley ISBN 978-0-470-41833-8 Must also purchase Wileyplus companion to textbook. </p><p>WileyPlus URL: Section 002: http://edugen.wiley.com/edugen/class/cls200718/ Section 004: http://edugen.wiley.com/edugen/class/cls200720/ </p><p>Course Prerequisite: Accounting 2301 or equivalent Course Description: This course introduces Managerial Accounting concepts and objectives, planning and control of sales and costs, and analysis of costs and profits. Course Objectives: 1. To give students an understanding and appreciation of the role of the management accountant in the organization. </p><p>2. To help students understand and apply the concepts and tools for management accounting to basic business problems. </p><p>3. To help students improve their critical thinking skills by giving them practice in addressing both structured and unstructured problems. </p><p> Course Grading: Course grades will be assigned based on the total number of points earned during the semester. Points are allocated according to the following: </p><p>Exam I 100 Exam II 100 Exam III 100 Exam IV 100 Final Exam (Comprehensive) Attendance </p><p>180 20 </p><p>Homework @10 points each 100 Total Points 700 </p></li><li><p> 2 </p><p> As a general rule, the percentage of points to achieve a certain letter grade will be as follows: </p><p>90% or more (630-700) = A 80% - 89% (560-629) = B 70% - 79% (490-559) = C </p><p> 60% - 69% (420-489) = D less than 60% ( </p></li><li><p> 3 </p><p> Homework Assignments: Ten (10) homework will be assigned through WileyPlus. Make sure that you complete the homework assigned before due date. Discount on credit will be applied for a late submission. Class Preparation: I expect that, at a minimum, you will read the text material before the scheduled class. The ungraded exercises and problems listed in WileyPlus are reflective of the focus of the class lectures, and it is to your benefit to attempt to work them in advance of the lecture. The best method of studying this class is to read the material and then work problems associated with what you have read. Repetition through working problems will help prepare you for class and for the exams. You will not be successful in this class by working none of the problems or only a minimum number of problems assigned. Please be advised that the attached schedule is subject to change at the instructors discretion. Notice will be given on any schedule changes. Class Attendance: There is 20 points for attendance policy toward your final grade. I will randomly check attendance for 10 times during the semester. I expect you to attend the class regularly. Class lecture and discussions are very important for students to understand this difficult material. Past experience shows that students course grade will suffer if they choose not to attend class. If you miss a class, I encourage you to ask another student for an opportunity to borrow and discuss their class notes. Since I am lecturing and leading the class discussion, I do not take class notes and cannot help you out it this regard. Important handouts or announcements may be distributed or made during classes, and it is YOUR responsibility to obtain them or learn of them from me or from other students. I DO NOT give soft copy of the in-class handouts or materials via email. Seating: Starting with the second class meeting, please sit in the chair you want to use for the remainder of the semester. I reserve the right to assign seats on exam days. Laptops/IPAD/IPOD TOUCH: Please limit your in-class use of the laptop/iPad to entering your class notes. If you use a laptop during the class, then I will expect to see your class notes typed for inclusion in the Notebook due at the conclusion of the semester. If you plan to use a laptop during class, please plan to sit on the front row. Use of a laptop anywhere other than the front row of the classroom will not be allowed. </p></li><li><p> 4 </p><p>Academic Integrity: It is the philosophy of The University of Texas at Arlington that academic dishonesty is a completely unacceptable mode of conduct and will not be tolerated in any form. All persons involved in academic dishonesty will be disciplined in accordance with University regulations and procedures. Discipline may include suspension or expulsion from the University. According to the UT System Regents Rule 50101, 2.2, "Scholastic dishonesty includes but is not limited to cheating, plagiarism, collusion, the submission for credit of any work or materials that are attributable in whole or in part to another person, taking an examination for another person, any act designed to give unfair advantage to a student or the attempt to commit such acts." Absences Based on Religious Beliefs: A student who misses an examination or other assignment due to the observance of a religious holy day will be given the opportunity to complete the work missed. To be eligible for this opportunity, the student must notify me in writing of assignments/exams scheduled on dates he or she will be absent to observance of a religious holy day. Notification must be made within the first fifteen (15) calendar days of the semester by written correspondence, delivered to me, and acknowledged as received by me. Drop Policy: Students may drop or swap (adding and dropping a class concurrently) classes through self-service in MyMav from the beginning of the registration period through the late registration period. After the late registration period, students must see their academic advisor to drop a class or withdraw. Undeclared students must see an advisor in the University Advising Center. Drops can continue through a point two-thirds of the way through the term or session. It is the student's responsibility to officially withdraw if they do not plan to attend after registering. Students will not be automatically dropped for non-attendance. April 1, 2011 is the last drop date for all students. Repayment of certain types of financial aid administered through the University may be required as the result of dropping classes or withdrawing. Contact the Financial Aid Office for more information. Americans with Disabilities Act (ADA): If you are a student who requires accommodations in compliance with the ADA, please consult with me during the first week of the semester. As a faculty member, I am required by law to provide reasonable accommodation to students with disabilities, so as not to discriminate on the basis of that disability. Your responsibility is to inform me of the disability at the beginning of the semester and provide me with documentation authorizing the specific accommodation. Student services at UTA include the Office for Students with Disabilities (located in the lower level of the University Center) that is responsible for verifying and implementing accommodations to ensure equal opportunity in all programs and activities. Any disclosure by a student of their need for accommodation is recognized to be extremely sensitive, and all relevant conversations and other communications will be kept protected and confidential and disclosed only on a need-to-know basis. Student Support Services Available: The University of Texas at Arlington provides a variety of resources and programs designed to help students develop academic skills, deal with personal situations, and </p></li><li><p> 5 </p><p>better understand concepts and information related to their courses. These resources include tutoring, major-based learning centers, developmental education, advising and mentoring, personal counseling, and federally funded programs. For individualized referrals to resources for any reason, students may contact the Maverick Resource Hotline at 817-272-6107 or visit www.uta.edu/resources for more information. </p><p>Electronic Communication Policy: The University of Texas at Arlington has adopted the University MavMail address as the sole official means of communication with students. MavMail is used to remind students of important deadlines, advertise events and activities, and permit the University to conduct official transactions exclusively by electronic means. For example, important information concerning registration, financial aid, payment of bills, and graduation are now sent to students through the MavMail system. All students are assigned a MavMail account. Students are responsible for checking their MavMail regularly. Information about activating and using MavMail is available at http://www.uta.edu/oit/email/. There is no additional charge to students for using this account, and it remains active even after they graduate from UT Arlington. Bomb Threats: To reduce the number of class disruptions due to bomb threats, the College of Business has adopted the following policy: 1. Section 22.07 of the Texas Criminal Law Statutes governs terrorist threats and classifies bomb threats as Class A misdemeanors. Section 12.21 of the Texas Criminal Law Statutes states that a Class A misdemeanor is punishable by: (1) a fine not to exceed $4,000, (2) a jail term of not more than one year, or (3) both such a fine and confinement. </p><p>2. If you are tempted to call in a bomb threat, be aware that technology is available to trace phone calls and identify callers via the use of voice print techniques. </p><p>3. Every effort will be made to avoid cancellation of presentations/tests caused by bomb threats to the Business Building. Unannounced alternative sites will be available for these classes. If a student who has a class with a scheduled test or presentation arrives and the building has been closed due to a bomb threat, the student should immediately check for the alternative class site notice which will be posted on/near the main doors on the south side of the Business Building. If the bomb threat is received while class is in session, your instructor will ask you to leave the building and reconvene at another location. </p><p>4. Students who provide information leading to the successful prosecution of anyone making a bomb threat will receive one semesters free parking in the Maverick Garage across from the Business Building. UTAs Crime Stoppers will provide a reward to anyone providing information leading to an arrest. To make an anonymous report, call 817-272-5245. </p><p> On test days, students should arrive at the classroom site at least 10 minutes before the beginning of class. If a bomb threat precludes entry into the Business Building, you should immediately proceed to our class assembly area at the southwest corner of the intersection of West Street and 3rd Street. From there, at 5 minutes to the class time, we will proceed to an alternate test site. Because we will leave the assembly area at 5 minutes to the hour, you must arrive at the assembly area prior to that time. Evacuation Procedures: </p></li><li><p> 6 </p><p>In the event of an evacuation of the College of Business building, when the fire alarm sounds, everyone must leave the building by the stairs. With the fire alarm system we now have, the elevators will all go to the first floor and stay there until the system is turned off. All those in the North tower side of the building should proceed to the fire escape stairs located on the East and West sides of that wing. FOR DISABLED PERSONS: Please go to the Northeast fire stairs. We have an evacu-track chair located on the 6th floor stairwell. We have people trained in the use of this chair and there will be someone that will go to the 6th floor to get the chair and bring it to any lower floor stairwell to assist disabled persons. Should this be a real emergency, the Arlington Fire Department and UTA Police will also be here to help. College Policy Regarding Nonpayment of Tuition: Students who have not paid by the census date and are dropped for non-payment cannot receive a grade for the course in any circumstances. Therefore, a student dropped for non-payment who continues to attend the course will not receive a grade for the course. Emergency loans are available to help students pay tuition and fees. Students can apply for emergency loans by going to the Emergency Tuition Loan Distribution Center at E.H. Hereford University Center (near the southwest entrance). Cancellation of Classes: In the event that weather or other conditions are such that normal campus operations could be impeded, the administration of the University will determine whether classes will be canceled or delayed. Such information will be provided to the local broadcast media normally no later than 6:30 am. Information may also be obtained by dialing (972) 601-2049 or by watching TCI, Arlingtons Channel 98. </p></li><li><p> 7 </p><p>Homework &amp; Exam Schedule (Subject to revision) </p><p> Homework assignments are on WileyPlus. You must sign in for the correct section (see page one of the syllabus) and complete your homework on line. Your homework will be graded on line. Homework will be assigned for each chapter. This process will be explained on the first day of class. Exam Schedule Grade Feb. 8 Exam 1 Chapters 14 &amp; 15 _______ Mar.1 Exam 2 Chapters 16 &amp; 17 _______ Mar. 24 Exam 3 Chapters 18 &amp; 19 _______ Apr. 14 Exam 4 Chapters 20 &amp; 21 _______ May.7 Sec.002 Final Exam Comprehensive _______ Homework _______ </p><p>Chap.14 Chap.15 Chap.16 Chap.17 Chap.18 </p><p>Chap.19 Chap.20 Chap.21 Chap.22 Chap.23 </p><p> Attendance (2*10) _______ Total points _______ </p></li><li><p> 8 </p><p>ACCT 2302-002 Managerial Accounting, Spring 2011 Class Schedule </p><p>This schedule is subject to change. Any change will be announced in class. </p><p> DATE DAY CHAPTER </p><p> 18-Jan. Tu. Course Introduction </p><p> 20-Jan. Th. Ch.14 Managerial Accounting 25-Jan. Tu. Ch.14 Managerial Accounting 27-Jan. Th. Ch.15 Job Order Costing </p><p> 1-Feb. Tu. School closed </p><p> 3-Feb. Th. School closed </p><p> 8-Feb. Tu. Ch.15 Job Order Costing </p><p> 10-Feb. Th. Exam I </p><p> 15-Feb. Tu. Ch.16 Process Costing </p><p> 17-Feb. Th. Ch.16 Process Costing </p><p> 22-Feb. Tu. Ch.17 ABC </p><p> 24-Feb. Th. Ch.17 ABC </p><p> 1-Mar. Tu. Exam II Review </p><p>3-Mar. Th. Exam II </p><p>8-Mar. Tu. Ch.18 CVP </p><p>10-Mar....</p></li></ul>

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