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CALIFORNIA STATE
UNIVERSITY, CHICO
COLLEGE OF BUSINESS
DEPARTMENT OF ACCOUNTING AND MIS
INTRODUCTION TO MANAGERIAL ACCOUNTING (BADM 016)
SPRING, 2002
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INSTRUCTOR
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Samir Nissan | ||||||||||||||||||||||||||||||||
OFFICE |
Glenn 101 |
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PHONES |
Office: 898-4831 (Voice mail messages may be left at this number) Department Office: 898-6463 |
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EMAIL ADDRESS |
snissan@csuchico.edu |
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OFFICE HOURS |
Monday, Wednesday, & Friday: 9.00 AM- 9.50 AM Friday: 3.00 PM- 5.00 PM Other hours and days: by appointment |
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CATALOG COURSE DESCRIPTION |
The application of appropriate techniques and concepts in processing historical and projected economic data to assist managerial planning, controlling, and decision-making. Selected topics include budgeting, product costing, cost behavior, cost analysis, relevant cost analysis, and contribution margin. |
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LEARNING OBJECTIVES |
1. To develop an understanding of organizations, especially manufacturing organizations, and recognize accounting issues and problems facing the organization. 2. To introduce accounting concepts and analysis and their use in decision making for product costing, for routine and nonroutine decisions, and for planning and control (such as cost volume profitability analysis, budgets, performance evaluation) in the conventional and advanced manufacturing environment. 3. To develop analytical skills through the use of analytical techniques and ability to provide alternative solutions to problems. 4. To develop the ability to extract relevant information from annual reports, obtained from hard copy or from the web; interpret accounting reports, and analyze financial data. 5. To integrate international accounting issues in concepts and analysis. 6. To develop skills for group efforts. 7. To develop written and oral communication, and computer skills. |
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LEARNING MATERIALS |
Don Hansen and Maryanne M. Mowen, Study Guide for Management accounting,
6th ed. Prepared by Donna K. Ulmer. South-Western College Publishing,
2003. Three copies of the Study Guide are available in the Library's reserve
section. My website: http://www.csuchico.edu/~sinissan Other selected Web sites, software such as Microsoft Office, and additional
material made available or distributed to students |
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DISENROLLMENT FROM COURSE |
Any student who misses class on Monday (Aug. 26, '02) will be disenrolled from the course. |
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ACADEMIC DISHONESTY |
Academic dishonesty is simply unacceptable and will be referred to Judicial Affairs. |
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GRADES |
The scale given below is used to determine the letter grade for the course.
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DROPPING A CLASS WITHOUT A SERIOUS AND COMPELLING REASON |
The last day to drop a class without a serious and compelling reason is Friday, September 6, 2002. |
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DROPPING CLASS WITH A SERIOUS AND COMPELLING REASON |
Dropping classes is permitted only because of serious illness or accident and with the approval of the college dean from December 2, 2002 to December 20, 2002. |
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QUIZZES AND TESTS |
No make up of quizzes and tests are allowed unless a serious and compelling reason is documented and presented to the instructor. |
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COURSE GRADE |
Each student will select a unique identification no. Made of 4 numbers will be used to post grades on my web page. Course grade will be mailed to any student who will provide a self-addressed, stamped envelope with a card inside it. For privacy reason, no grade will be emailed. |
TENTATIVE COURSE SCHEDULE
The following abbreviations are used in the tentative course
schedule:
Text chapter: Ch; Text exercise: E; Text problem: P.
Quiz with the letter "B" associated with a chapter no. is a vocabulary
quiz.
Quiz with the letter "E" associated with a chapter no. is end of chapter
quiz.
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DATE
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DAY
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TOPIC(S)
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ACTIVITY/ACTIVITIES
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READING MATERIAL
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8/26
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M
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Introduction to management accounting |
Ch. 1
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8/28
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W
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Financial Analysis Project | Project assignment: On my Web page: BaxterReport.doc |
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8/30
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F
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Financial Analysis Project | Project assignment: On my Web page: BaxterReport.doc |
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9/2
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M
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Labor day, no classes are held | ||
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9/4
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W
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Management accounting | E1-11, E1-14 |
Ch. 1
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9/6
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F
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Cost accumulation and Product costing |
Quiz 2B |
Ch. 2
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| Last day to add or drop classes without special permission
of instructor and department chair. Students need a serious and compelling reason to add and drop classes after this date using the COP Process. |
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9/9
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M
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Cost accumulation and product costing | E2-5, E2-7, 2-6 Quiz 2E |
Ch. 2
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9/11
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W
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Activity cost behavior | Quiz 3B E3-1, E3-2, E3-3 |
Ch. 3
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9/13
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F
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Activity cost behavior | E3-7, E3-8, E3-13 |
Ch. 3
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9/16
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M
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Activity cost behavior | P3-22 Quiz 3E |
Ch. 3
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9/18
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W
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Activity-based costing | Quiz 4B E4-1, E4-2, E4-3 |
Ch. 4
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9/20
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F
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Activity-based costing | E4-9, E4-10 |
Ch. 4
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9/23
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M
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Activity-based costing | E4-12 Quiz 4E |
Ch. 4
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9/25
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W
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Job order costing | Quiz 5B E5-2, E5-3 |
Ch. 5
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9/27
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F
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Job order costing | E5-9, E5-10, P5-24 |
Ch. 5
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9/30
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M
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Job order costing | P5-25 Quiz 5E |
Ch. 5
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10/2
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W
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Process costing | Quiz 6B E6-2, 6-3 |
Ch. 6
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10/4
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F
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Process costing | E6-4, E6-5 Quiz 6E |
Ch. 6
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10/7
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M
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Support department cost allocation | Quiz 7B E7-4, E7-5 |
Ch. 7
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10/9
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W
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Support department cost allocation | E7-18, E7-19 Quiz 7E |
Ch. 7
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10/11
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F
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Budgeting | Quiz 8B E8-12, E8-21, E8-13 |
Ch. 8
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10/14
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M
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Budgeting | E8-20 |
Ch. 8
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| Review for midterm test | ||||
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10/16
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W
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Midterm test | ||
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10/18
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F
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Review of mid-term test | ||
| Responsibility accounting | E10-7, E10-8 |
Ch. 10
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10/21
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M
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Responsibility accounting | E10-11, E10-12 |
Ch. 10
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10/23
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W
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Responsibility accounting | E10-13 Quiz 10E |
Ch. 10
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10/25
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F
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Quality cost | Quiz 11B E11-2, E11-3 |
Ch. 11
PP 440-455 |
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10/28
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M
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Environmental cost management | Quiz 12B E12-4, E12-16 |
Ch. 12
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10/30
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W
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Performance evaluation | Quiz 13B E13-3, 13-6 |
Ch. 13
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11/1
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F
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Performance evaluation | E13-7, E13-8 |
Ch. 13
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11/4
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M
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Performance evaluation | E13-11, E13-12 |
Ch. 13
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11/6
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W
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Transfer pricing | E13-13, E13-15 Quiz 13E |
Ch. 13
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11/8
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F
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International issues in Management accounting | Quiz 14B E14-9, E14-10, E14-11 |
Ch. 14
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11/11
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M
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International issues in Management accounting | E14-13, E14-14 |
Ch. 14
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11/13
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W
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International issues in Management accounting | P14-21 |
Ch. 14
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11/15
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F
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International issues in Management accounting | E14-15 Quiz 14E |
Ch. 14
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11/18
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M
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Segment reporting and Performance evaluation | Quiz 15B E15-3, E15-6 |
Ch. 15
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11/20
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W
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Segment reporting and Performance evaluation | E15-7 |
Ch. 15
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11/22
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F
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Segment reporting and Performance evaluation | P15-23 Quiz 15E |
Ch. 15
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11/25-29
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M-F
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Thanksgiving vacation. No classes are held | ||
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12/2
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M
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Cost-volume-profit analysis | Quiz 16B E16-4, E16-5, E16-6 |
Ch. 16
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12/4
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W
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Cost-volume-profit analysis | E16-13, E16-14 |
Ch. 16
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12/6
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F
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Cost-volume-profit analysis | P11-19 Quiz 16E |
Ch. 16
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12/9
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M
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Tactical decision making | E17-3, E17-5 |
Ch. 17
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12/11
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W
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Tactical decision making | E17-13 |
Ch. 17
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| Just-in-time | E19-10 |
Ch. 19
PP 817-826 |
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12/13
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F
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Review for final test | ||
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12/17
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T
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Final Test 4-5:50PM Room for the test will be announced at a later date |
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