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Course Syllabus Managerial Cost Accounting (ACCT3330) – SPRING 2012 Dr. Sak Bhamornsiri

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Course Syllabus Managerial Cost Accounting (ACCT3330) – SPRING 2012 Dr. Sak Bhamornsiri
Course Syllabus
Managerial Cost Accounting (ACCT3330) – SPRING 2012
Dr. Sak Bhamornsiri
Email: [email protected]
Phone: 704-687-7708
Prerequisite
You must have completed Principles of Accounting II (ACCT2122) or its equivalent to be eligible to
enroll in Managerial Cost Accounting (ACCT3330).
Textbooks
Required:
A package containing Managerial Cost Accounting (ACCT3330). The University of
North Carolina at Charlotte. Pearson Customer Business Resources and access code
to MyAccountingLab. (This is a customized version of Horngren, Datar and Rajan.
2012. Cost Accounting: A Managerial Emphasis. 14th edition. Pearson Prentice-Hall.
Both UNC Charlotte bookstore and Gray’s Bookstore carry these course materials.
Course ID:
To register for on-line homework, go to www.peasonmylab.com. When asked for a
course ID, use the following course ID: bhamornsiri27888.
Resources:
Additional materials and resources for this course will be posted on Moodle as the
semester progresses.
Course Description in the University Catalog
ACCT 3330. Managerial Cost Accounting. (3) Prerequisite: ACCT 2122. Analysis of the uses of
accounting data in the planning, controlling and decision-making processes of business enterprises.
Enrollment limited to majors in the College of Business. (Spring) (Evenings
Course Objectives
Managerial Accounting is a study of costs for the purposes of
(1) Determining product costing,
(2) Planning, control of costs and evaluating the performances of managers, and
(3) Making tactical (short-term) and capital budgeting (long-term) decisions.
1 |Managerial Accounting –Spring 2012
Additional objectives:
(A) Enhance students’ skills in analyzing business situations in order to make proper decisions.
(B) Increase students’ understanding of the role of accounting information in making business
decisions.
(C) Increase students’ skills in the use of technology to compile data that can be used to make
decisions.
Office Consultations
My scheduled office hours are between 10:30 AM and 12:00 NOON every Monday and Wednesday.
I am also available for consultation after my classes end at 3:15. If you need to see me at any other
time, talk to me after class and we will make an appointment at a mutually convenient time.
Email messages
I do not respond to every email message. So, do not expect me to always answer your email.
Grading Policy
A student's grade will be determined on the basis of his/her accomplishment in the following areas:
Four exams (100 points each) ........................................
Participation (attendance) .............................................
Homework (to be submitted online) .............................
Total available points ...............................................
400
20
80
500
See the schedule of class activity on the last page of this syllabus for exam dates
The following grading scale will be used:
Total Number of Points
Letter grade
450 and over .............................................................................. A
400 to 449 .................................................................................. B
350 to 399 ...................................................................................C
300 to 349 .................................................................................. D
Below 300 ................................................................................... F
Note that the determination of your final course grade will be based on the total amount of points
you earned and not by the percentage of the points you earned to the total amount of points
available (500). For example, if you earned a total of 399 points your course grade is a “C.”
Therefore, you should always study for an entire exam and not for only a part of it.
For the University’s policy relating to course grades click on the following link:
http://www.legal.uncc.edu/policies/GradeAppeal.html
2 |Managerial Accounting –Spring 2012
Examinations: 400 points
Examinations will be given on the dates and times that are shown above and on the planned
schedule of class activity.
No make-up examinations will be given during the semester. A request for missing an exam must be
made prior to the time that the exam is scheduled to be given. A request for missing an exam after
it has been given will not be considered. I will evaluate a request for missing an exam on a case by
case basis. If a permission to take a makeup exam is granted, the makeup exam will be given on the
last day of classes.
Participation (20 points)
Record of attendance will be maintained. Four points will be deducted for an absence in excess of 6
absences during the semester. Students with less than 6 absences will receive the maximum 20
participation points. If you have to miss a class due to your responsibility as a representative of UNC
Charlotte, your absence will not be counted.
Homework: (80 points)
Doing homework is part of all accounting students’ lives. If you hate homework, you should not be
an accounting major. Selected homework will be required for submission through MyAccounting
Lab.
Classroom Conduct
You are required to have access to your textbook while attending class. You should bring with you
to every class a pencil, notebook papers and a calculator so that you can follow my illustrations on
how to solve problems.
All electronic devices and wireless phones must be turned off during class. On-line shopping,
emailing and other activities on the Internet that are not related to the class are prohibited. You will
be dismissed from class if your wireless phone rings or if you get caught shopping on-line during
class.
You are on the path to becoming a professional. Appropriate classroom etiquette and conduct are
expected. You are expected to come to class on time and to remain the entire time. Eating, reading,
and use of tobacco products in class are considered inappropriate and disrespectful.
General expectations
Students are expected to come to class prepared. Assignments are to be read prior to the class
period for which they are assigned. Written answers to the assigned homework are to be prepared
prior to the class period for which they are assigned.
3 |Managerial Accounting –Spring 2012
Do not underestimate the difficulty of this course. Many students struggle with Management
Accounting. I hope you will not have too much trouble with this course. But if you do, here are some
suggestions:
1. Study the material in advance of class coverage. Class time should be used to reinforce
what you have already learned and to seek further explanation from the instructor.
2. Do homework in advance.. Struggling with the material is expected and is a natural part
of the learning process in this course.
3. Do not hesitate to ask questions in class and participate in class discussion.
4. Persist in your attempt to understand the material & let me know immediately if you
experience any difficulty.
5. Practice, practice and more practice. You cannot “read” accounting. The only way to
learn accounting is to spend hours completing problems and exercises.
Academic Integrity
All UNC Charlotte students are expected to strictly observe the UNC Charlotte Code of Student
Academic Integrity. The text of the Code can be found at http://www.legal.uncc.edu/policies/ps105.html
Belk College Policy on Diversity
The Belk College of Business strives to create an inclusive academic climate in which the dignity of all
individuals is respected and maintained. Therefore, we celebrate diversity that includes, but is not
limited to ability/disability, age, culture, ethnicity, gender, language, race, religion, sexual
orientation, and socio-economic status.
4 |Managerial Accounting –Spring 2012
Managerial Cost Accounting (ACCT3330 – Spring 2012)
Week Date Day Topic
1 9-Jan M The Management and Management Accounting
11-Jan W The Management and Management Accounting
2 16-Jan M
18-Jan W Job Costing
Assignments
See MyAccountingLab
See MyAccountingLab
M.L. King Day - University Closed
See MyAccountingLab
3 23-Jan M Job Costing
25-Jan W Activity-based Costing and Activity-based Management
See MyAccountingLab
See MyAccountingLab
4 30-Jan M Activity-based Costing and Activity-based Management
1-Feb W Process Costing
See MyAccountingLab
See MyAccountingLab
5
See MyAccountingLab
See MyAccountingLab
6-Feb M Process Costing
8-Feb W Process Costing
6 13-Feb M Exam 1
15-Feb W Spoilage, Rework and Scrap
See MyAccountingLab
7 20-Feb M Allocation of Support-department Costs, Common Costs and Revenues
22-Feb W Allocation of Support-department Costs, Common Costs and Revenues
See MyAccountingLab
See MyAccountingLab
8 27-Feb M Master Budget and Responsibility Accounting
29-Feb W Master Budget and Responsibility Accounting
See MyAccountingLab
See MyAccountingLab
9
5-March through 10-March - Student Recess - No Classes
10 12-Mar M Master Budget and Responsibility Accounting
14-Mar W Exam 2
See MyAccountingLab
11 19-Mar M Flexible Budgets, Direct-cost Variances, and Management Control
21-Mar W Flexible Budgets, Direct-cost Variances, and Management Control
See MyAccountingLab
See MyAccountingLab
12 26-Mar M Flexible Budgets, Overhead Cost Variances, and Management Control
28-Mar W Decision Making and Relevant Information
See MyAccountingLab
See MyAccountingLab
13
See MyAccountingLab
See MyAccountingLab
14
2-Apr M Decision Making and Relevant Information
4-Apr W Pricing Decisions and Cost Management
9-Apr M Pricing Decisions and Cost Management
11-Apr W Exam 3
15 16-Apr M Management Control Systems, Transfer Pricing, and Multinational
Considerations
18-Apr W Management Control Systems, Transfer Pricing, and Multinational
Considerations
See MyAccountingLab
See MyAccountingLab
See MyAccountingLab
16 23-Apr M Capital Budgeting
25-Apr W Capital Budgeting
See MyAccountingLab
See MyAccountingLab
17 30-Apr M Capital budgeting
See MyAccountingLab
7-May M Exam 4 for the 12:30 - 1:45 PM class
9-May W Exam 4 for the 2:00 - 3:15 PM class
5 |Managerial Accounting –Spring 2012
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