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AIM 6202 – Management Accounting

Fall 2005 (Last 8 Weeks Session)

Leonard Hope
l.hope@comcast.net
Office Hours: BY APPOINTMENT – ANY TIME VIA EMAIL
Phone: 469-675-0025

Required Horngren, Sundem & Stratton Introduction to Management Accounting , 13th Edition,
Texts Pearson Prentice Hall , ISBN 0-13-144071-3

Course Managerial Accounting focuses on developing, interpreting and applying


Description accounting information for managerial decision making. The course stresses
using financial information within organizations for the purposes of understanding
and analyzing activities and operations. Students learn the linkages between
accounting information and management planning through cost analysis
(including activity-based costing), operational and capital budgeting, and
performance measurement.

Course The following are the Course Objectives:


Objectives
• Management accounting is the part of the accounting system that
provides management with information and answers on product and
production costs
• It introduces the student to the terms and methodologies of
management accounting.
• Basic business analysis is one of the key concepts that the student
is introduced to and provided tools, concepts and ideas on how to do
that analysis
• Introduces the student to various cost systems – Job Cost, Process
Cost, Standard Cost and ABC
• Gives the student an overview of the budgeting cycle and the
process of budget building

AIM 6202 – Class Schedule – Fall 2005

Course Date Chapter/Topic Assignment


Schedule Week 1 Read Chapters 1 and 2 Workout on Excel
Before the first class Templates and turn in 2-A1
10/13
CASE 1-48 Discussed in Do the following but do NOT
Class turn in 2-B1 & Exer 2-27&38
6 to 8PM
10/13 Read Chapter 3 Workout on Excel
Templates and turn in 3-A3
8 to 10PM CASE 3-56 Discussed in
Class
Week 2 Read Chapter 4 & 5 . Workout on Excel
Templates and turn in 4-B4
CASE 4-61 & 5-62 & 5-A1
10/20
Discussed in Class
Do the following but do NOT
6 to 8PM turn in Exer 4-34&36
Week 3 Read Chapter 6 Workout on Excel
Templates and turn in 6-A1
CASE 6-64 Discussed in
10/27
Class
6 to 8PM
10/27 Quiz # 1 No Homework

8 to 10PM
Week 4 Read Chapter 7 Workout on Excel
Templates and turn in
CASE 7-48 Discussed in Problems 7-33 & 45
11/3
Class
Do the following but do NOT
6 to 8PM turn in Exer 7-29,31,32&34
11/3 Read Chapter 8 & 9 Workout on Excel
Templates and turn in 8-A1
8 to 10PM CASE 8-54 & 9-51 & 8-A3
Discussed in Class
Do the following but do NOT
turn in 8-35 & 36
Week 5 Read Chapter 10 & 11 Workout on Excel
Templates and turn in 11-44
CASE 10-53 & 11-53
11/10
Discussed in Class
6 to 8PM
11/10 Quiz # 2 No Homework

8 to 10PM
Week 6 Read Chapter 12 & 13 Workout on Excel
Templates and turn in
Exercises 13-A1
11/17

6 to 8PM
11/17 Present Projects No Homework

8 to 10PM
Week 7 NO CLASS Thanksgiving

11/24
Week 8 FINAL EXAM Study for the Final

12/1

Grading Assignment Points Percent


Policy Group Project 100 10
Quiz 1 @ 250 points 250 25
Quiz 2 @ 250 Points 250 25
Homework 100 10
Final Exam @ 300 points 300 30
Total 1000 100

• Attendance – Attendance is expected .


• Group Project – a separate sheet will be handed out detailing the
group project due in presentation at next to the last class!
• Quizzes – Two quizzes will be given in the course of the term with
the first one being worth 250 points and the second worth 250 points
respectively. The CPA exam is all multiple choice questions and
therefore I believe that this is one of the best ways to test your
knowledge in accounting – you can cover more points and I can test
both computational and theory problems.
• Homework – Homework problems are of two varieties – assigned
but not turned in and assigned to be turned in. Only required
problems will be handed in and these will be put in the Web CT no
later than Midnight of the last Sunday of the week (which is also the
first Sunday of the next week). All submitted homework is to be
done on the templates provided by the book. The other problems
assigned should be completed and the answers to those problems
are posted into WebCT. No late homework accepted PERIOD.
• Final- The final will be given at the appropriate time in final week
and will be multiple choice similar to the earlier quizzes and
comprehensive – e.g. covering all the chapters but with emphasis
on the last three chapters.

Course GENERAL COURSE POLICIES


Policies
and MAKE UP EXAMS - There will be no make up exams. In the case
Procedures of extenuating circumstances AND prior notification by the student
to the instructor, the grade on the “next” exam can be substituted
for the grade on the missed exam. This can only be done once by
a student.

DAILY CLASS OPERATIONS – Class is composed to two sections


of four parts each: (1) Lecture over the current chapter – you should
have read the chapter prior to class; (2) Discussion of the case –
which you also should have read before class; (3) Review of the
Summary Problem for the chapter; and, (4) Questions, review and
discussion of any topic covered so far. Homework assigned either
turned in or not will have the answers posted on WebCT. If after
you have reviewed the answers, you still do not understand the
problem, we can go over it at this time.

SPECIFIC COURSE POLICIES

WebCT – All electronic communication will take place through WEB


CT (Not UTD email or websites). Therefore you should check
WebCT regularly and check for are items or handouts. Periodically
I will post additional problems and solutions on WebCT.

EMAIL CORRESPONDENCE

All emails must have the student name and course in


the subject line of the email or they have a chance of
being tagged as “junk emails” by the email program.

COMMUNICATION WITH INSTRUCTOR

It is the policy of this class to maintain constant


communication. I will check my email and WebCT
course page daily. Also feel free to email me at
l.hope@comcast.net .

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