Introduction to Managerial Accounting ACCT 206

Spring Semester, 2016

Instructor: Dr. David Koeppen Office MBEB 3254

Office Hours: MW: 10:30 a.m. – 11:50 a.m. TTH: 10:00 – 2:00 p.m. W: 3:00-4:30 p.m.

Other hours by appointment.

Phone: 426-3841 (Office) E-mail: dkoeppen@boisestate.edu Required Texts: Managerial Accounting, 4th Edition, by Braun & Tiegs. COBE Core Objectives:

Understand and apply analytical and disciplinary concepts and methods related to business and economic

including accounting, economics, finance, information technology legal environment of business, management

and mathematics and statistics.

Communicate effectively:

1. Write documents that are clear, concise and compelling.

2. Give oral presentations that use effective content, organization and delivery.

Solve problems, including unstructured problems, related to business and economics.

Use effective team work and collaboration skills.

Resolve ethical issues related to business and economics.

Desired Course Educational Outcomes:

• Students should be able to understand basic managerial and cost accounting concepts such as cost-volume-

profit, budgeting, product costing and cost behaviors.

• Students should be able to explain and utilize cost behaviors and cost systems in a decision-making context.

• Students should be able to prepare, use and evaluate budgetary data.

• Students should be able to generate and use cost information when making pricing and resource allocation

decisions.

• Students should be able to explain cost allocation and its importance in decision-making.

• Students should be able to evaluate capital expenditure decisions using discounted cash flow.

• Students should be able to recognize ethical dilemmas as they occur in managerial accounting.

Outcome Assessment:

Evaluation of the student’s understanding of managerial accounting will primarily involve homework,

examinations, and classroom participation. Examinations will be used to evaluate written communication

skills and discussion of homework/class participation will be used to evaluate oral communication skills.

Grading: Examination 1 100 points Examination 2 100 Examination 3 100

Final examination 150 Budget project 50

Homework 50 Total 550 points

Points Percent

Grade High Low High Low

A 550 495 100 90

B 494 440 89.9 80

C 439 385 79.9 70

D 384 330 69.9 60

F 329 0 59.9 0

Plus grades will be awarded to the top 2% in each grade category (A through D) and minus

grades will be assigned to the bottom 2% in each grade category (A through D).

Examinations: Three mid-term examinations will be held on the dates noted on the assignment sheet. The

final examination is scheduled for Wednesday, May 4, from 5:30 – 7:30 p.m. and will

include a comprehensive section. All students must take all tests! No late or makeup

examinations will be given!

Budget project: This project will be distributed in conjunction with chapter 9 and will require the

preparation of a comprehensive budget using Excel. Cases must be completed in groups of

two or three students (individual projects receive an automatic 10-point deduction) and are

due on Wednesday, April 20 at the beginning of class. A printed copy is to be submitted in

class and a copy of the worksheet file e-mailed to the instructor. Any file that contains a

virus will result in a grade of zero on the project!

Homework: Homework will be collected at the end of the period in which the cases, exercises, or problems are

covered in class. For each assigned case, exercise, or problem not submitted, one point will be

deducted from the student’s score. Homework submitted late will result in a one-half point

deduction. For each ten items turned in late, or not turned in at all, the student’s grade will be

reduced by one letter grade. It is YOUR responsibility to complete all assigned homework prior

to the beginning of class. Students not completing homework in a timely manner should

not expect to do well on examinations or other assignments.

Attendance & It is YOUR responsibility to attend class. Students choosing not to attend class on a

Participation regular or timely basis should not expect to do well and should be prepared to suffer

the consequences. Since classroom discussion greatly enhances the learning experience, it

is essential each and every student participate. The instructor reserves the right to raise (or

lower) a student’s mathematically derived grade by one letter grade based upon his

perception of a high (low) level of participation.

Please be considerate of your fellow students by arriving on time—before the

instructor begins class!

Cell Phones: The use of cell phones in class for any reason will not be tolerated. Checking messages, texting,

tweeting, surfing, etc. during class will result in immediate expulsion for the day!

Academic Cheating or plagiarism will not be tolerated in any form. If cheating or

Dishonesty: plagiarism are discovered, the student(s) involved will receive a zero on the

item to be submitted for grading.

Other: The instructor reserves the right to use quizzes or other methods of examining

student knowledge as he considers necessary in the circumstances. These items

may increase the total number of points possible.

Introduction to Managerial Accounting I ACCT 206

Spring Semester, 2016

Date Topic Chapter Problem Assignment

Jan. 13 Introduction 1 --

Managerial accounting 2 E2-21A, E2-25A, E2-26A, E2-28A.

20 P2-44A, P2-46A.

Job order costing 3 E3-16A, E3-20A, E3-24A, E3-25A.

25 Last day to withdraw! -- --

27 P3-48A, P3-49A.

ABC costing 4 E4-17A, E4-18A.

Feb. 3 P4-43A.

Examination I --

10 Review exam --

Cost behavior 6 E6-21A, E6-26A, E6-27A, E6-28A, E6-37A.

17 P6-59A, P6-62A.

Cost-volume-profit 7 E7-19A, E7-20A, E7-32A, E7-37A.

24 P7-61A, P7-63A.

Relevant costs 8 E8-16A, E8-19A, E8-21A, E8-25A.

March 2 P8-42A, P8-47A, P8-46A.

Examination II --

9 Review exam --

The Master Budget 9 E9-17A, E9-27A, E9-21A, E9-23A, E9-28A.

16 Performance evaluation 10 P9-54A; E10-18A, E10-24A.

18 Last day to drop -- --

23 Spring Break! -- --

30 Performance evaluation 10 E10-21A, E10-23A, E10-22A, P10-47A.

April 6 Examination III -- --

Stand. costs & variances 11 E11-17A, E11-21A, E11-26A.

13 Review exam --

E11-27A, E11-28A, E11-29A, E11-30A.

20 Budget project due!!! P11-52A. E12-24A, E12-25A, E12-26A,

Capital budgeting 12 E12-27A, E12-28A, E12-18A, E12-19A,E12-21A.

27 P12-54A, P12-56A, A12-65.

Review --

Wednesday, May 4 Final Examination, 5:30 – 7:30 p.m.