ACC 2023 PRINCIPLES OF MANAGERIAL ACCOUNTING

Fall Semester 2010

MWF 10:00 to 10:50 a.m. (McCool 236)
Instructor:
Office:
Office Hours:
Office Voice Mail:
E-mail:

Nina Collum, CPA

McCool 301A
MWF 11:0011:30 a.m., MW 1:003:00 p.m., and by appointment
662-325-1643
myCourses mail link

Required Text: Managerial Accounting, second custom edition, by Braun, Tietz, & Harrison, with
MyAccountingLab access code (e-book access is included within MyAccountingLab)
The custom textbook includes selected chapters from Managerial Accounting, second edition, by Braun,
Tietz, & Harrison, Prentice Hall, 2010 (ISBN-13: 978-0-13-609116-5). The publisher provides other
purchase options, including the MyAccountingLab access code with e-book (ISBN-10: 0-13-611545-4) and
MyAccountingLab with no e-book (ISBN-10: 0-13-612246-9). However, if you opt for e-book access only,
please keep in mind that you will need to bring your e-book to our class meetings. The publishers link for
this textbook is http://www.mypearsonstore.com/bookstore/product.asp?isbn=0136091164.
Prerequisite: ACC 2013, Principles of Financial Accounting
Course Description: Three hour lecture. Managerial accounting fundamentals including: interpretation and
use of management reports, cost behavior, cost accumulation, budgeting, financial statement analysis, and
responsibility accounting.
Course Objectives: Management accounting deals with the information that management uses to plan and
control business operations and make informed business decisions. The primary goal of this course is to
provide students with an understanding of management accounting tools and concepts and how they
contribute to this decision-making process. Students should develop the professional skills necessary to
analyze and communicate internal accounting information, as well as, an understanding of the impact of
ethical issues, cultural diversity, and global economies.
Academic Integrity: Mississippi State University has an approved Honor Code that applies to all students:
"As a Mississippi State University student I will conduct myself with honor and integrity
at all times. I will not lie, cheat, or steal, nor will I accept the actions of those who do."
Upon accepting admission to Mississippi State University, a student immediately assumes a commitment to
uphold the Honor Code, to accept responsibility for learning, and to follow the philosophy and rules of the
Honor Code. Students will be required to state their commitment on examinations, research papers, and other
academic work. Ignorance of the rules does not exclude any member of the MSU community from the
requirements or the processes of the Honor Code. For additional information please visit:
http://www.msstate.edu/dept/audit/1207A.html. Any case of academic misconduct in this class will be
handled in accordance with the guidelines and procedures outlined in the MSU Honor Code.

ACC 2023 MWF Syllabus Fall 2010

Page 2 of 5
Evaluation and Grades: The calculation of your course grade will include the following:
Grade Component
Exam 1: Friday, 09/10/10, 2:004:00 p.m.
Exam 2: Friday, 10/15/10, 2:004:00 p.m.
Exam 3: Friday, 11/05/10, 2:004:00 p.m.
Exam 4: Monday, 12/06/10, 7:0010:00 p.m.
MyAccountingLab Assignments
Quizzes/in-class work
Total points

Points
100
100
100
100
50
20
470

Final Grade Scale

A: 90% (423-470 points)
B: 80% (376-422 points)
C: 70% (329-375 points)
D: 60% (282-328 points)
F: < 60% ( 0-281 points)

Comprehensive Final: In addition to the four exams listed above, we offer an optional comprehensive final
exam that will cover the material on the first three exams. The score that you receive on this exam will
replace the lowest of the first three exam grades. While the comprehensive exam is designed to improve a
specific exam grade, it could also lower the grade.
Exams and Makeup Policy: The first three exams are given on Fridays from 2:004:00 p.m. The final exam
session is given during the ACC 2023 departmental final exam period and is composed of two sections; the first
section (which you must complete first) will cover new material (Exam 4), and the second section will be the
optional comprehensive exam. The instructor will retain all exams; however, students will have the
opportunity to review their exams.
If you are unable to take an exam during its scheduled time because of university activities, you must discuss
the conflict with your instructor before the exam date. You must also provide your instructor with written
documentation from the appropriate university department to support the need for a makeup exam.
Any makeup exam given will be at the convenience of the instructor. Written documentation is required to
support the reason for missing the scheduled exam. No makeup exam will be given for a student who misses
the final exam unless special arrangements are made in advance with the instructor. Any missed exam
without prior approval will result in a grade of zero.
To be successful on exams, you will need a comprehensive understanding of the course material. Many of
the concepts in accounting build upon one another. As the course progresses, you must be able to apply what
you have learned previously to more complex problems. Therefore, preparation (i.e., reading the chapter and
working the exercises and problems prior to class coverage) and active participation in class are critical for
success in the course.
Calculator: Students may not use graphing calculators or cell phones during the exams.
MyAccountingLab Assignments: Homework and quizzes will be assigned online via MyAccountingLab
and must be submitted by the due date (and time) as specified for each assignment. A calendar is provided in
MyAccountingLab that shows the due dates (and times) for the available assignments so that you can budget
your time accordingly. Late assignments will not be accepted for any reason. You will need your access
code (included with the custom textbook) and the instructor-provided Course ID for your class section to
complete the MyAccounting registration process.
2

ACC 2023 MWF Syllabus Fall 2010

Page 3 of 5
MyAccountingLab Assignments (continued):
To allow for a few missed assignment points, a 15% discount will be given. For example:
If we have assignments worth
Then you will have a 15% discount equal to
And the discounted total points will be

200 points
( 30 ) points
170 points

In this example, a student who earns 153 points for the MyAccountingLab assignments will receive 90.0%
(153 170), or 45.00 (90.0% 50 possible points) scaled MyAccountingLab assignment points. You may
receive a maximum of 50 points for the MyAccountingLab assignments portion of your grade. In other
words, a student who earns more than 100% of the discounted total points will be limited to 50 points for
purposes of the overall course grade calculation.
Before you begin working assignments for the first time, please view the short video (7:01 minutes), How to
Enter Answers, which is available at Course Home in MyAccountingLab.
Quiz settings: Students are allowed two attempts for each quiz and may access and continue an incomplete
attempt (i.e., a quiz that was not submitted for grading). The quizzes are not time limited, so take the time to
look at your book and your class notes before you answer the questions. Upon submission of a quiz, students
will see their test score and question results. Partial credit will be given on multiple-part questions. Students
can review submitted quizzes any time after the due date by selecting Results from the MyAccountingLab
menu, and then clicking on Review next to selected quiz.
Homework settings: Students are allowed two attempts for each question within a homework assignment.
Learning aids are provided (see the How to Enter Answers video) and will vary by the type of question.
Upon submission of a homework question, students will see their score. Partial credit will be given on
multiple-part questions. Students can review submitted homework at any time by selecting Results from
the MyAccountingLab menu, and then clicking on Review next to selected homework assignment.
Study Plan: A study plan is available in MyAccountingLab that provides you with additional practice
problems. The questions, exercises, and problems follow the numbering system of the questions, exercises,
and problems used in the textbook. Students who have used the study plan in previous semesters have found
that it improved their exam performance. However, keep in mind that options such the Help Me Solve This
and the Textbook Pages link are not available on the exam. Therefore, if you use the study plan to help you
with your exam preparation, you should consider working problems without the use of these functions or
simply take the sample post-tests. Grades earned in the study plan do not affect your course grade.
Attendance: The level of difficulty of the course material covered in class requires students to be present. A
direct correlation exists between class attendance and exam performance. You are preparing for the job
market so consider this class a job. Attendance is expected and will be taken. If for some unavoidable reason
you must miss class, you are responsible for getting in-class assignments and material covered in the missed class.
As a courtesy to your classmates, please arrive for class on time and remain in the classroom until the
completion of the class meeting. If you need to leave early, please let me know before class.

ACC 2023 MWF Syllabus Fall 2010

Page 4 of 5
myCourses: myCourses will be utilized for this course. Each student enrolled in the course will be able to
access his/her own grades, the course syllabus, chapter notes, web links, and other relevant course
information. Students can also use myCourses to send e-mails. You may access myCourses (1) by entering
http://mycourses.msstate.edu, (2) by selecting myCourses at http://oncampus.msstate.edu, or (3) by logging
in to onCampus and selecting either the Classroom tab (at the top of the page) or the appropriate course
from myCourses Notifications (on the lower right hand side of the page). For convenience, students may
forward their incoming myCourses e-mails to another e-mail account. Note, however, that you must use
myCourses to reply to these e-mails.
ADA Statement: If you need academic accommodations based on a disability, contact the office of Student
Support Services in Room 01 Montgomery Hall (662-325-3335) or e-mail Julie Berry at
jberry@saffairs@msstate.edu
Disclaimer: This syllabus is a tentative course plan prepared in advance to provide foresight for the students
enrolled in this class. The instructor may change the syllabus at any time during the semester as deemed
necessary.
Other Items: As a consideration to all students in the class, please turn off all cell phones and other
electronic communication devices during the scheduled class time.

ACC 2023 MWF Syllabus Fall 2010

Page 5 of 5
ACC 2023 Fall 2010
MWF Course Schedule
Dates

Chapter

Aug 18
1

Aug 23, 25, 27

Aug 30
Sep 1, 3, 8

Sep 13, 15, 17,

20
Sep 22, 24,
27, 29
Oct 1, 4, 6, 8,
13
Friday,
Oct 15

Group
Session
4
6
8
Group
Session

Introduction to Managerial
Accounting
Building Blocks of Managerial
Accounting
Job Costing
(not Appendix 3A)

Activity-Based Costing, Lean

Production, and the Costs of
Quality
Cost Behavior
(not Appendix 6A)

Short-term Business Decisions

12

Oct 25, 27, 29

Nov 1, 3

The Master Budget and

Responsibility Accounting
(not Appendix 9A)

Nov 8, 10
12, 15, 17, 19

10

Nov 22, 29
Dec 1

11

Monday,
Dec 6

Flexible Budgets and Standard

Costs
Performance Evaluation and the
Balanced Scorecard
(not Appendix 11A)

Other important dates:

1, 2, 3, 4, 5, 8, 9

Exercises

Problems

8, 9, 11,
13 (ethics), 15
18, 19, 20, 21, 24,
25, 28, 30
13, 18, 19, 21, 22,
23, 25, 29

28, 29
49, 51, 52
51, 53, 55
(T-accts)

2:004:00 p.m.
1, 3, 4, 5, 6, 8, 9,
10, 15, 16, 17, 18

21, 22, 24, 25, 26,

27, 30

1, 3, 5, 7, 9, 14,
15
1, 3, 4, 5, 8, 9, 13,
14

19, 20, 21, 24, 25,

27, 34, 35
15, 16, 19, 21, 23,
24, 25, 26, 27

43, 44, 45
58, 61
41, 43, 46

2:004:00 p.m.
1, 2, 3, 6, 7, 10,
11, 12, 13, 14, 15

16, 17, 18, 21, 24,

25, 26, 27, 28, 30,
31 (not ARR part
4)

56, 58 (not
ARR), 59
(not ARR)

1, 2, 3, 4, 5, 6, 7,
10, 11, 12, 14, 15

17, 22, 23, 24, 26,

28, 29, 30

59

Exam 3
Chapters 9 & 12

(not Appendix 10A)

Group
Session

1, 2, 3, 4, 5, 6,7,
15

Exam 2
Chapters 4, 6, & 8

Oct 18,20, 22

Group
Session

1, 2, 6

Exam 1
Chapters 1, 2, & 3

Capital Investment Decisions and

the Time Value of Money
(not Appendix 12B)
(not ARR calculations)

Friday,
Nov 5

Short Exercises

Introduction

Aug 18, 20

Friday,
Sep 10

Topic

2:004:00 p.m.
1, 3, 4, 6, 8, 9, 10,
11, 12, 13, 14, 15

18, 20, 22, 23, 24,

25, 26, 27, 28, 29,
31, 32, 33, 34

64, 65, 66

2, 4, 5, 6, 7, 8, 9,
10, 11, 12, 13, 14

15, 16, 17, 18, 19,

21, 22, 23, 26

39, 40

Exam 4 Chapters 10 &11

& Comprehensive Final

7:0010:00 p.m.

August 18 First day of classes

September 6 Holiday
September 29 Last day to drop a class with a W grade
October 11-12 Fall break
November 24-26 Thanksgiving holiday
December 1 Last day of classes