| Syllabus || Assignments || "How To" || Reviews || Grades |
The mission of the College of Business at Lamar University is to provide undergraduate and graduate business education in Southeast Texas to a diverse student population, and thereby meet the needs of employers operating in a global environment characterized by rapid technological change.
I. Catalog Description:
This course is designed for non-accounting majors. An introduction to
the use of accounting information in managerial planning, decision making,
and control. Course includes examination of cost behavior, cost-volume-profit
analyses, and budgeting.
II. Prerequisites: Student must have completed ACCT 2301 with a
minimum grade of "C."
III. Course Learning Objectives: After taking this course, you
should:
Understand the importance of managerial accounting information for decision making.
Understand how an accounting system tracks the flow of costs through an organization.
Understand how manufacturing costs respond to changes in activity and the related effects on cash flow and income.
Understand the importance of cost allocation to decisions about product mix, pricing, and performance evaluation.
Understand how the budgeting process affects planning and control.
Understand new management environment concepts necessary in the globally competitive marketplace.
Understand the factors that affect capital investment decisions.
IV. Course Materials:
Required:
Text: Fundamental Managerial Accounting Concepts, 4th Ed. by Edmond & Tsay. Published by McGraw-Hill, 2008. ISBN: 978-0-07-352679-9
Scantrons: Form # 882-E only, please. You will need approximately 4 scantrons, and should ALWAYS have at least one scantron with you in class. (UNWRINKLED!)
Calculator: You are welcome to use calculators on exams and quizzes. However, you must bring your own. You absolutely may NOT share under any circumstances. If you arrive without a calculator, you take the exam without a calculator. You may NOT use a cell phone or PDA as a calculator during exams.
Strongly Recommended:
Publisher's student resources site:
http://highered.mcgraw-hill.com/sites/0073526797/student_view0/index.html
V. Teaching Methods: Lectures, discussions, problem solving.
VI. Evaluation Tools: Examinations, class participation, periodic
quizes or homework grades at 10 points each.
Grading follows the standard 90, 80, 70,
60% scale. There will be four 100-point exams (cumulative, but not comprehensive).
There may be several unannounced 10-point quizzes. Homework will be collected
on a random basis for a 10-point quiz/class participation grade. There
is also a 25-point participation/attendance grade. You may NOT
make up quizzes or homework. Homework will be accepted early, but NOT
late, for ANY reason!
Homework assignments or quizzes (10 at 10 points each) must be submitted no later than the date and time stated in the Assignments Calendar, and will comprise about 20% of your course grade.
Required Points to Achieve
Desired Course Grade: |
||
A |
89.5%
and Above |
470
points Minimum |
B |
79.5
to 89.4% |
418
to 469 points |
C |
69.5
to 79.4% |
365
to 417 points |
D |
59.5
to 69.4% |
313
to 364 points |
F |
59.4%
and Below |
312
points or fewer |
VII. Course Content:
A. Course Topics:
Management Accounting - A Value Added Discipline
Cost Behavior, Operating Leverage, and Profitability Analysis
Analysis of Cost, Volume, and Pricing to Increase Profitability
Relevant Information for Special Decisions
Cost Accumulation, Tracing, and Allocation
Cost Management in an Automated Business Environment: ABC, ABM, and TQM
Planning for Profit and Cost Control
Performance Evaluation
Product Costing in Service and Manufacturing Entities
Job-Order, Process, and Hybrid Cost Systems
Financial Statement AnalysisHomework problems - Assignments are available on this website.
NOTE: All homework assignments MUST be submitted no later than the due date/time posted to get credit for it – NO EXCEPTIONS!
Reading assignments - you WILL be held responsible for reading the assigned chapters in your text!
VIII. Other Information:
NOTE: Be sure to browse through the links above for specific policies and other pertinent information, as they will answer many of your questions throughout the semester.
Many additional student resources are available on the publisher's website .
The College of Business Administration
complies with the Americans with Disabilities Act in making reasonable
accommodation for qualified students with disabilities. If you have an
established disability as defined in the Americans with Disability Act
and would like to request accommodation, please see me as soon as possible.
My office hours and office number are shown on this syllabus. Please make
an appointment with the office for students with disabilities (SFSWD)
if you have need for a disability-related accommodation. SFSWD is located
in Communication Suite 105 (behind the new Sheila Umphrey Recreational
Sports Center), (409) 880-8026 (VOICE/TTY), or write to P.O. Box 10010,
Beaumont, TX 77710.
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by Windy
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