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Managerial Accounting 131 |
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Course Information
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Description |
Materials |
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Course Description: This course examines the principles, techniques, and uses of accounting in the planning and control of business organizations from a management perspective. Identified are the budgetary process and related performance evaluation techniques, cost-volume-profit relationship, product costing methods, Just-In-Time (JIT) manufacturing, and Activity Based Costing (ABC). Related theory and application will also be reviewed. Method: There will be brief lectures dealing with both text and non-text material. You are encouraged to ask questions regarding the reading material or topics pertinent to our class discussion. Class meetings may include a topical discussion of current events or situations touching upon ethical, political, and economic conditions affecting the internal and external environment of a business. Primarily we will focus on application of accounting data and its use in decision-making. You will have several opportunities to review problem material with the class individually and as part of a group. You should bring your textbook and calculator to each class.
Required Materials: Garrison, Norreen, Managerial Accounting, (9th Edition Irwin) A semester length subscription to the Wall Street Journal is strongly recommended. Please see me for subscription form. Other Resources:
Grading Info: Evaluation of your progress will be an ongoing process based on the following:
Total points 1000 **Homework that is turned in late or not at all will be assessed a late penalty regardless of the reason for lateness. Ten points will be deducted for each late or missing homework assignment. You are allowed to miss up to five (5) homework assignments during the semester without penalty. ***Attendance and good manners are important. This is a business class and you are expected to conduct yourself in a professional manner. If you miss more than ten percent of our class meetings you will be assessed a penalty of ten points. Additional absences will result in further penalties subject to my discretion. If you are tardy more than ten percent of our class meetings you will be assessed a penalty of five points. Further penalties will be assessed if tardiness continues. If in-class chatter becomes excessive I will warn you twice and assess penalties as needed. You must set your own goals regarding the grade you want to receive. Your grade will be directly correlated to the amount of effort you are willing to put into the course. This class requires more out-of-class preparation than others. The time factor should receive serious consideration before committing yourself to the course. Make-up quizzes and exams will NOT be given unless PRIOR approval has been granted by the instructor.
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