K. E. Moffatt   Syllabus - ACCT 2302

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     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 Analysis

B. Out of Class Activities:

Homework 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:

Attendance Policies

Academic policies

Course Format

Assignment Instructions

How to Succeed in this Course

Note to Students

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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