ACCT 341 - Cost Accounting I Spring 2008 - Wofford Policy.pdf · ACCT 341 - Cost Accounting I Spring…

Download ACCT 341 - Cost Accounting I Spring 2008 - Wofford Policy.pdf · ACCT 341 - Cost Accounting I Spring…

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1 ACCT 341 - Cost Accounting I Spring 2008 A. GENERAL INFORMATION Instructor: Lillian Gonzlez Office: Olin 107C E-mail: Office Tel: 597-4515 Office Hours: MW 9:30-10:30a.m. MW 3:00-4:00p.m. TTH 10:00-11:00a.m. By appointment. Class Time: Section A MWF 10:30a.m.-11:20a.m. Section B TTH 11:30a.m.-12:20p.m. Class Location: Olin 213 B. DESCRIPTION AND GOALS OF THE COURSE This course provides an introduction to managerial accounting, with an emphasis on management use of accounting data for planning, budgeting, and decision making. We will study systems design, cost behavior and other tools designed to support managerial decision making. Throughout the course, we will focus on how management accountants can add value to the organization. By the end of the course, students will be able to: 1. Explain how managerial accounting differs from financial accounting as well as the role management accountants play in an organization; 2. Produce and use management accounting information; and, 3. Analyze and interpret financial and nonfinancial data in order to predict future effects of management decisions. C. COURSE MATERIALS Required: Managerial Accounting, Twelfth Edition, Garrison, Noreen and Brewer, Irwin/McGraw-Hill Irwin, 2008. Optional: Working Papers for use with Managerial Accounting. 2 D. ATTENDANCE AND CLASS PARTICIPATION Students are expected to attend all classes. I will take attendance daily. You will sign an attendance sheet each time we meet for class. If a student accumulates more than three unexcused absences, I reserve the right to issue an attendance warning as per Woffords attendance policy. Please refer to the 2007-2009 Catalogue (pp. 115-117) for a full discussion of the Colleges attendance policy. Note that I will use attendance as well as class participation to determine final grades in borderline cases. As a general rule there will be no make-up tests or quizzes given and no late homework accepted. E. QUIZZES AND HOMEWORK The exercises and problems listed on the Assignment Schedule are due on the date assigned. While I may not check ALL of these assignments, you are responsible for completing them. For homework that we do not cover, I will provide you with check figures. However, if homework is checked, you MUST show your work to get credit (i.e., you will not get credit for copying the check figures). Throughout the course of the semester, we are scheduled to have a series of 6 in-class quizzes, each counting 25 points. Of the 6 in-class quizzes, I will keep your highest 5 grades. See the attached assignment schedule for the quiz dates. I also plan to check homework assignments on a random basis (each counting 5 points). Sometimes I will check homework in class and sometimes I will collect the homework. Of the homework assignments I check, I will allow you to drop your 3 lowest grades. Hopefully, doing this will help for any bad days you may have during the semester. F. ACADEMIC DISHONESTY Academic dishonesty will not be tolerated and will be handled according to the procedures outlined in Woffords Honor Code. Please refer to your Student Handbook for a full discussion of the Honor Code and our responsibilities ( Because of the importance of personal integrity and academic honesty, I will ask that each of you sign the work you submit to me with the word pledged and your signature. G. GRADING The grades will be determined as follows: In-Class Quizzes (5 @ 25 pts.) 125 Pts. Homework 50 Exams (2 @ 100pts.) 200 Final Exam 150 TOTAL 525 Pts. === 3 Points Earned Grade 491 to 525 A 470 to 490 A- 455 to 469 B+ 434 to 454 B 418 to 433 B- 402 to 417 C+ 381 to 401 C 365 to 380 C- 313 to 364 D


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