Management Accounting

and Control
ACCOUNTING 620
Spring 2016
PROFESSOR: Dr. Mike Kinney
TR, 1:30-4:00
OFFICE:
Wehner 485E
2078
E-MAIL: mkinney@mays.tamu.edu

OFFICE HOURS: T,
PHONE: 979-862-

Course Description
This course will examine the internal uses of financial and operational
information in planning, controlling, decision making, and performance
evaluation in the global market. A specific emphasis will be placed on
learning concepts pertaining to: cost management and organizational
strategy; cost behaviors; product costing methods; forecasting, cost
prediction, managerial incentives and budgeting; and managerial and
segment performance evaluation.
Course Objectives
We have five broad objectives. They are to gain a fundamental
understanding of, and the ability to communicate with others about 1)
methods applied to understand cost drivers and cost causality; 2) using
cost drivers to determine the cost of cost objects, 3) forecasting costs,
margins, and cash flows, 4) the roles of accounting information in
measuring segmental performance and intra-organizational transactions,
and 5) the behavioral implications of accounting information.
Required Course Materials
Textbook: Management Accounting, 2nd edition, Wiley ,by
Balakrishnan, Shivaramakrishnan, and Sprinkle. There is also a case
packet to be purchased from the Harvard Business School Publishing web
site (http://hbsp.harvard.edu/).
Assignments and Use of Class Time
Pedagogically, the foundations of this course are class discussions and
case analyses. Our daily class activity will be structured around the
discussion of managerial accounting concepts and procedures or case
analyses. Each case explores a unique business decision and provides a
context for analysis of accounting methods, interpretation of accounting
information, and uses of accounting information in managing a business.
1

Everyone is expected to contribute to the class discussion to avoid a

lecture-type culture. Our attitude is that everyone has something to
contribute and everyone has something to learn from the contributions of
others.
I will spend a brief time at the outset of each class providing an
overview of the assigned material and providing context for the material.
Daily preparation for class
Your preparation for a typical class involves 1) reading and studying the
textbooks presentation of concepts and accounting techniques and then
2) applying those concepts and techniques to problems and cases. To be
successful in this course, it is critical that sufficient time be dedicated to
reading and absorbing the textbook before attempting the applications.
Your success in completing the assigned end-of-chapter materials is your
best barometer of your future test performance. Therefore, significant
effort invested in this daily activity will be rewarded at the final exam.
I encourage you to prepare for class collaboratively with your cohort.
However, the written assignements that are submitted for grading must be
soley your work (with the exception of the group cases).
Contacting Me
I have set aside office hours to meet with you. During these hours, you
need no prior appointment to drop by and discuss any challenges you are
experiencing in the course or any suggestions you have for the course.
Outside of my office hours, you can email me and arrange for an
alternative time to meet. I prefer to meet in person over discussing issues
by phone or by email.
Grading
Students will be evaluated in this course based on the extent to which
they have achieved the course objectives. To assess the degree of mastery
of the course objectives, the measures and weights I use follow.
Deliverables graded based on effort
100
Group case deliverables
1001
Individual cases, quizzes
100
Class participation
100
Final exam
200
Total
600
Grade Distribution
I will consider the overall distribution of points, i.e., the performance of the
class as a whole, to determine grade cutoffs. Please feel free to check with
me during the semester to see where you rank in the class.
1 Please note that for purposes of grading, your Venture
Challenge Paper constitutes a group case.
2

Cases & Problems

Graded assignments are due at the start of each class period The items to
be submitted for grading are listed under the Deliverables column on the
daily schedule.
Cases
Specific questions to be addressed for each case will be distributed in
advance. With regard to group cases, team members are mutually
responsible for the quality and accuracy of the deliverables. The team may
choose how to delegate portions of the assignment among the members,
but each team member is responsible for all parts of the deliverables.
The group cases are broader in scope than the individual cases and
are intended to help consolidate and integrate learning across chapters in
the textbook.
Exam
There will be a final exam over the course materials. The exam will be
closed book and comprehensive. The exam will be comprised of a mix of
mini cases, problems, and exercises.
Academic Integrity
Aggie Honor Code
An Aggie does not lie, cheat, or steal or tolerate those who do.
Upon accepting admission to Texas A&M 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 System.
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 Texas A&M University community from the
requirements or the processes of the Honor system. For additional
information please visit:
http://student-rules.tamu.edu/
Grade Reporting
Grades and overall point standings will be posted on the university's
eCampus site.
College Policies
We have beautiful and state-of-the-art classrooms in the Wehner
Building. We want to maintain the high quality of these classrooms for
students of future years. Thus, it is necessary for you to adhere to the
established policy of NO BEVERAGES, FOOD, TOBACCO PRODUCTS, OR
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ANIMALS (unless approved) within Wehner Building Classrooms. NOTE:

Water is an exception; you may bring water into class as long as the
container has a lid. Please respect these rules.
ADA Statement
The Americans with Disabilities Act (ADA) is a federal anti-discrimination
statute that provides comprehensive civil rights protection for persons with
disabilities. Among other things, this legislation requires that all students
with disabilities be guaranteed a learning environment that provides for
reasonable accommodation of their disabilities. If you believe you have a
disability requiring an accommodation, please contact Disability Services,
currently located in the Disability Services building at the Student Services
at White Creek complex on west campus or call 979-845-1637. For
additional information, visit http://disability.tamu.edu.
Changes to the Syllabus
I reserve the right to make changes to the syllabus. Changes will be made
only if doing so will improve the learning experiences of the students, or in
response to unanticipated circumstances, e.g., weather-related school
closure.

Daily Schedule
Sessi
on

Date

February 1

February 2

Chapter 3

February 3

Chapter 4

February 4

February
23
February
25

6
7

March 3

March 8

March 10

10
11

March 14 18
March 22
March 23

12

March 24

13
14

March 29
March 31

15

April 5

16
17

April 7
April 12

Reading
Assignme
nt
Chapter 1
Chapter 2

Study
Problems

Deliverables

1.36,
1.38,
1.50,
1.71,
2.49,
2.53,
3.36,
3.42,

2.58, graded for effort

only

1.37,
1.39,
1.55,
2.46
2.52,
2.59
3.38,
3.50

3.56, graded for effort

only

4.51, 4.54, 4.50, graded for effort

4.58,
only
Chapter 5
5.43, 5.51, 5.63, graded for effort
5.57
only
Sonsonala (A), this is an individual case
Chapter 6

6.31, 6.32, 6.66, graded for effort

6.36, 6.40 only
6.50, 6.56
Tenalpina Tools: The Entrepreneurs Dilemma, this
is an individual case
Chapter 7
None
6.68, graded for effort
only
Chapter 7, 7.37, 7.40, 7.51, graded for effort
continued
7.43, 7.45 only
Spring Break! Whoop!
Domus Developments, this is an individual case
Chapter 8
8.34, 8.35, 8.50, graded for effort
8.38, 8.40, only
8.45, 8.46
Chapter 8
8.58, 8.60, 8.68 graded for effort
8.61, 8.65 only
Compagnie du Froid; this is a group case
Chapters
9.45, 9.47, 9.62, graded for effort
9, Chapter 9.50, 9.54 only
10
Chapters
10.32,
10.59, graded for effort
9, Chapter 10.33,
only
10
10.43,
10.49
Berendsen Island; this is a group case
Chapter 12 12.34,
12.61, graded for effort
12.36,
only

18

April 14

19
20

April 19
April 21
April 22

12.38,
12.40,
12.42
Chapter 12 12.46,
12.63, graded for effort
continued
12.48,
only
12.54,
12.56,
12.58
Part King, Inc.; this is an individual case
Course Review & Consolidation
Final Exam!