University of Hawaii at Manoa

Fall 2008

Accounting 202
Introduction to Management Accounting

Instructor: Mary C. Woollen, M.Acc., C.P.A. Office/Phone: Bus Ad A-416 / 956-6678

Office Hours: Wed & Thurs 12:00 – 1:15 P.M. & by appt. e-mail: woollen@hawaii.edu (not through Laulima)

Sections: ACC 202 Section 001 W/F 9:00 A.M. to 10:15 A.M. Bus Ad C-101
ACC 202 Section 002 W/F 10:30 A.M. to 11:45 A.M. Bus Ad C-101

Learning Objectives: After completing this course students should be able to: understand the role of accounting in
management; turn accounting data into information useful in the management process; and apply various accounting
techniques and concepts in business decision scenarios. The course uses readings, lectures, in-class practice problems,
homework, and examinations to reinforce concepts and evaluate student mastery of the material.

Prerequisites: ACC 201 with a C- or better, and sophomore standing (at least 25 credits). Students who do not meet
these prerequisites will be administratively dropped after the drop/add period, and will not be eligible for a tuition refund.

Text: Garrison, Noreen, and Brewer, Managerial Accounting, 12th Edition, McGraw Hill Irwin, 2008

Text Website Student Resources Link: Click on On-Line Learning Center in the left margin, then Student Edition. Select
the appropriate chapter and then whatever else interests you (multiple choice quizzes, etc.).
http://catalogs.mhhe.com/mhhe/viewProductDetails.do?isbn=0073526703

Attendance: Class attendance in Accounting 202 is essential to the learning process. Students are to treat this course as
if it is a highly valued job. As such, it is expected that students will attend class regularly and arrive on time. Attendance
will be taken on a random basis. Students not in class when attendance is taken will not receive attendance points.
Attendance points are earned based on the number of times the student is present in class when attendance is taken
compared to the total number of times attendance is taken. For example: There are 50 possible attendance points. A
student present 8 out of 10 times when attendance is taken will earn 40 attendance points (50/10 = 5x8 = 40). Students
must attend the lecture section they are enrolled in. A “reserved seating” chart will be created in the third week of class.
Students select their own seats and will be expected to sit in the same seat throughout the semester. Student identification
numbers will be assigned based on this seating chart. These student ID numbers are to be noted on everything the student
submits, as well as in emails, to the instructor.

Consequences of Missing Lectures: Students are responsible for obtaining any material covered in missed classes on
their own (i.e. without asking the instructor). NO points are earned for attendance or for homework collected on a day
the student does not attend class.

Exceptions for Points Missed: Any exceptions will be decided upon a case by case basis by the instructor and MUST be
supported by submission of proper documentation (e.g. doctor’s note) by the student. Homework missed due to excused
absences must be handed in the first class day following the last date on supporting documentation.

Participation / Professionalism: At the discretion of the instructor, deductions of up to 25 points may be made for
behavior that is deemed unprofessional or for lack of participation in class activities. Examples of unprofessional
behavior include chronic tardiness, socializing during class, walking in and/or out of class during the lecture, and cell
phones or other devices making sounds during class. Examples of lack of participation include sleeping in class, text
messaging during class, not having the class practice worksheets with you in class, and not contributing in class
discussions and class practices of the course material. Please visit the restroom and turn off cell phones and other noise-
making electronic devises prior to the start of class. Students are expected to behave in a manner respectful to the
instructor and other students. If a student’s behavior or speaking is disruptive, the student will be asked to leave the
lecture.

Readings & Lecture Notes: Students are expected to prepare for class by reading the assigned chapter material prior to
class. The PowerPoint Lecture Slides and Class Practice Worksheets used in class are intended to supplement and
complement the student’s reading, not substitute for them. The Slides and Worksheets for each segment of the course
(divided by test dates) will be posted to the class Laulima site no later than Sunday evening before that segment of the
course begins. Students are expected to print the Class Practice Worksheets and bring them to class.

Alternate Meeting Site: In the event of a disturbance during class time (e.g. bomb threat), meet the instructor in the
grassy area on the south (makai) side of George Hall. You will be given further instructions at that point. On days of
scheduled exams, you will be directed to an alternate classroom to take the exam.

Disability Access: Students with disabilities are encouraged to contact the KOKUA Program for information and
services. Services are confidential and students are not charged for them. Contact KOKUA at 956-7511 (voice/text),
kokua@hawaii.edu, or Queen Liliuokalani Center for Student Services, Room 13.

Drops and Incompletes: September 2nd is the last day to drop this course without the instructor’s consent. Withdrawals
after this date will be allowed until October 24th, but a “W” grade will be recorded on the student’s transcript.
Exceptions are made only in cases of substantiated serious extenuating circumstances. Grades of Incomplete (I) may be
given “to a student who fails to complete a small but important part of a semester’s work before the semester grades are
determined, if the instructor believes that the failure was caused by conditions beyond the student’s control and not by
carelessness or procrastination.”

Grading: The total number of points earned during the semester will determine each student’s course grade. Points and
a distribution of the points necessary to earn a certain letter grade are as follows:

Exam #1 (Chapters 1-4) 100 pts 405 – 450 pts A

Exam #2 (Chapter 5-9) 100 pts 360 – 404 B
Final Exam (Emphasis Ch.10-13 & Appendix) 150 pts 315 – 359 C
Attendance 50 pts 270 – 314 D
Homework 50 pts 269 and below F
TOTAL 450 pts

The instructor reserves the right to change this grading curve according to class performance. However, if a change does
occur, required points for designated letter grades will never exceed the distribution outlined above.

Homework: The homework assignments provide an opportunity for you to apply the concepts you are learning.
“College quality” presentation is required for these assignments. In other words, your work needs to be thorough,
accurate, represent your best effort and either be prepared on a computer or be neatly handwritten. These assignments are
due at the beginning of class. Full credit will not be given for homework that is not turned in at the beginning of class on
the date due. A maximum of half credit may be given for assignments turned in late but before 1:15 pm on the date due.
No assignments will be accepted after that time. Email submissions of homework will not be accepted. Solutions will be
available on the course Laulima site on the evening the homework is collected. Students are expected to self check their
work with the online solutions; therefore you may want to make a copy of your homework before you turn it in.

Homework will be collected at the beginning of class on a random basis 6 times during the semester. A maximum of 10
points will be awarded each time homework is collected. A semester maximum of 50 points can be earned for homework
thus providing a “cushion” of 10 points. Homework will be awarded points ranging from 0 to 10 on the basis of
completeness, neatness and accuracy. Five (5) points will be deducted per assignment if any of the following are missing
or illegible: student name, student assigned seat ID number, staple (if multiple pages). Although you are encouraged to
discuss the concepts in study groups, each student must prepare and turn in his/her own work. Zero points will be
awarded, and other disciplinary action taken, for any submitted assignments which, in my estimation, are copied or
otherwise derived from another student or the online or manual solutions.
Examinations: All exams are “closed book”, “closed notes”, “closed neighbor”, and multiple choice. The exams
include material covered in lecture AND in the textbook. You are responsible for both sources of information. Students
may not share calculators, pencils or erasers during the exams. Violation of this rule will result in the immediate
confiscation of both parties’ exams and points will be awarded only on work completed up to that point. All exams must
be handed in and no exams are ever removed by students from the classroom. Removing an exam from the classroom
will result in the student receiving a “0” for the exam. Make-up exams will be given only under very rare circumstances,
and the instructor reserves the right to deduct points as deemed appropriate. All excuses for illness must be supported by
a doctor’s note. In all cases where a make-up exam is requested, the instructor must be notified prior to the exam.
Failure to notify the instructor on a timely basis will result in a “0” for the exam. The final exam date is indicated on the
attached assignment schedule. According to CBA policy, final exams may not be rescheduled. Please make any travel
plans accordingly.

Academic Honesty: Students are expected to behave with integrity in all academic endeavors. Academic dishonesty is
not tolerated. Please become very familiar with the following so you can make conscience and informed choices about
your behavior.

Academic dishonesty as defined by the UH Student Conduct Code (www.hawaii.edu/student/conduct) may lead to
redoing the assignment, receiving a failing or reduced grade for the course or being referred to the UH Dean of Students
for University disciplinary action.

The University of Hawaii defines academic dishonesty as follows:

Because UHM is an academic community with high professional standards, its teaching, research, and service purposes
are seriously disrupted and subverted by academic dishonesty. Such dishonesty includes cheating and plagiarism as
defined below. Ignorance of these definitions will not provide an excuse for acts of academic dishonesty.

1. Cheating includes but is not limited to giving or receiving unauthorized assistance during an examination; obtaining
unauthorized information about an examination before it is given; submitting another's work as one's own; using
prohibited sources of information during an examination; fabricating or falsifying data in experiments and other
research; altering the record of any grade; altering answers after an examination has been submitted; falsifying any
official University record; or misrepresenting of facts in order to obtain exemptions from course requirements.
2. Plagiarism includes but is not limited to submitting, in fulfillment of an academic requirement, any work that has
been copied in whole or in part from another individual's work without attributing that borrowed portion to the
individual; neglecting to identify as a quotation another's idea and particular phrasing that was not assimilated into
the student's language and style or paraphrasing a passage so that the reader is misled as to the source; submitting the
same written or oral or artistic material in more than one course without obtaining authorization from the instructors
involved; or "drylabbing," which includes obtaining and using experimental data and laboratory write-ups from other
sections of a course or from previous terms.

ACCOUNTING 202 LAULIMA INSTRUCTIONS

1. Open an internet web browser. NOTE: Firefox is the most stable browser to use with Laulima.
2. Use this link to download the Mozilla Firefox web browser: http://www.thebrowserdownload.com/
3. Point your web browser to https://laulima.hawaii.edu
4. Log into your Laulima User Account using your UH username and password.
5. You will see ACC 202 Intro to Management Accounting listed on the top blue bar titled My Workspace.
6. If you don’t see ACC 202, click More on the right end of the blue bar to reveal additional classes.
7. Click on ACC 202 to go to the Laulima course site.
8. Click on Modules to find the PowerPoint Lecture Slides, Class Practice Worksheets and other information.
9. To print the Class Practice Worksheets and other info, click on the file, save it, and then print it.
10. NOTE: it is advisable to navigate in Laulima using menu links rather than using the “back” button on the browser.

NOTE: Please “request assistance” from the Laulima techies if you are having problems accessing or using Laulima.
The “Request Assistance” link is located on the very bottom left hand side of every Laulima webpage. The Laulima
techies generally respond by email very quickly. They can provide the best solution to your problem when you request
assistance from the computer the trouble is occurring on.
ACC 202 Fall 2008 Schedule: This syllabus is a general plan & subject to change at the instructor’s discretion.
Day Date Homework Due Class Lecture Homework Assignment

W 8/27 Introduction & Ch 1 Ch 1: Q # 4, 6, 13, 17, 18, 19; E # 3

F 8/29 Ch 1 homework due Ch 2 & Appen. 2A & 2B Ch 2: E # 1, 2, 3, 4, 5, 6, 7, 9

W 9/3 Ch 2 & Appen. 2A & 2B

F 9/5 Ch 2 homework due Ch 3 Ch 3: E #1, 2, 3, 4, 5, 6, 7, 8

W 9/10 Ch 3

F 9/12 Ch 3 homework due Ch 4 Ch 4: E #1, 2, 10, 11

W 9/17 Ch 4

F 9/19 Ch 4 homework due Exam #1 (Ch 1-4)

W 9/24 Review Exam #1

F 9/26 Ch 5 Ch 5: E #1, 10, 11; P # 15, 16

W 10/1 Ch 5

F 10/3 Ch 5 homework due Ch 6 Ch 6: E #1, 2, 3, 4, 5, 6, 7, 8, 9; P # 19

W 10/8 Ch 6

F 10/10 Ch 6 homework due Ch 7 Ch 7: E #1, 2, 5, 6, 7

W 10/15 Ch 7

F 10/17 Ch 7 homework due Ch 8 Ch 8: E #1, 2, 3, 4, 5, 9

W 10/22 Ch 8

F 10/24 Ch 8 homework due Ch 9 Ch 9: E #1, 2, 3, 4, 5, 6, 7

W 10/29 Ch 9

F 10/31 Ch 9 homework due Exam #2 (Ch 5-9)

W 11/5 Review Exam #2

F 11/7 Ch 10 Ch 10: E #8, 9, 12

W 11/12 Ch 10

F 11/14 Ch 10 homework due Ch 11 Ch 11: E #1, 2, 4, 5, 6

W 11/19 Ch 11

F 11/21 Ch 11 homework due Ch 12 & Appendix 12A Ch 12: E #1, 2, 3, 4, 6, 8

W 11/26 Ch 12 & Appendix 12A

F 11/28 Holiday – no class

W 12/3 Ch 12 homework due Ch 13 Ch 13: E # 1, 2, 3, 4, 5

F 12/5 Ch 13

W 12/10 Ch 13 homework due Appendix A (pg. 753-762) Appendix A: E #2, 3

Day Date Exam Time Exam Location for each of my ACC 202 Classes
Comprehensive Final
F 12/19 7:30 – 9:30 A.M. C-101 (Section 001 W/F 9:00 – 10:15 A.M. class)
(Emphasis Ch 10-13
F 12/19 9:45 – 11:45 A.M. C-101 (Section 002 W/F 10:30 – 11:45 A.M. class)
& Appendix A)