Accounting 202

COLLEGE OF BUSINESS & PUBLIC AFFAIRS DEPARTMENT OF ACCOUNTING, ECONOMICS, FINANCE AND INTERNATIONAL BUSINESS
Course Data Sheet
Spring Semester 2006

Course Number:	Accounting 202; Section 002; Class meets 1:00-2:15 PM Monday and Wednesday
Course Title:	Managerial Accounting Information for Decision Making
Term, Level and Credit:	AY 2005-2006, undergraduate, 3 credit hours

Course Description:	Uses of accounting information for managerial decision making to aid planning and control activities of managers in business enterprises. Topics include methods for determining the costs of products and services, for assessing product and project profitability, and for budgeting and monitoring of costs and profits.

Course Prerequisites:	Grade of C or better in ACCT 201 or ACCT 300

Course Text:	Fundamental Managerial Accounting Concepts, 3^rd Ed. , Edmonds, Edmonds, Tsay, Olds, and Schneider. ISBN 0-07-299105-4. Workbook and study guides are optional. *You are expected to have a text book at all class sessions.*
Mission of the College Of Business and Public Affairs:	The College of Business and Public Affairs, consistent with the overall Mission of The University of Tennessee at Martin, develops leaders whose skills, innovative abilities and ethical standards contribute to a diversified and dynamic society. With a primary focus on teaching, the College emphasizes quality undergraduate and graduate instruction and faculty commitment to student and regional development. Programs are delivered in an environment that encourages a broad understanding of the forces shaping global social, political and economic change. The College promotes and supports cooperative alliances with stakeholders and outstanding teaching, research, and service.

Learning Goals related to	The course addresses the following learning goals of the undergraduate business program:
the College's Mission	CBPA 1 - development of an understanding of the global business aspects CPBA 2 - an understanding of the ethical business aspects CBPA 4 - development of problem solving/analytical skills CBPA 5 - an understanding of the business core CBPA 7 - development of verbal and written communication skills ** learning goals for these areas covered in class readings and discussions; Chapters 1,2,4,6,7,9,12

Course Objectives:	The study of Managerial Accounting Information for Decision Making has as its objective to provide the student with an understanding of:
	the decision making role of managers, the production process and product costing, the nature of costs and how cost behavior affects the decision making process, the difference between short-run and long-run decisions, the budget and other tools for planning, control and performance evaluation, the importance of non-financial measures of performance, and the relationship to the business core and to prepare the student for further study in other business courses.

Course Requirements:	Students are responsible for reading each chapter and preparing assignments from the text. Each chapter should be read before it is covered in class. All assignments are due on the date they appear on the assignment sheet and will not be accepted late. If you are going to be absent assignments can be faxed to me at (731) 881-7241 or e-mailed to me as an attachment to bputman@utm.edu. There will be three scheduled exams and a final comprehensive exam (100 points each) on May 9 at 3:00-5:00 pm. If for any reason a student cannot attend a regularly scheduled exam, it is the student's responsibility to contact the instructor prior to the time of the exam. Exams one through three may be not made up. Instead, if you miss one of these exam periods, your grade on the fourth exam will be substituted for the missed exam. If you miss two exams, you will receive zero on the second exam. To make things fair for those who take all exams, your final exam performance will be compared with your one through three exam scores. If the final exam score is higher, that score will be substituted for one (only) score on the one through three exams when your course grade is computed. Participation during the progression of the course will be awarded up to 100 points. Participation points will consist of homework assignments turned in on time (60%); attendance (20%); and classroom participation (20%). See following (*) below for detail. The grade distribution for the course is:
		A = 90% or above (450-500 points) B = 80% to 89% (400-449 points) C = 70% to 79% (350-399 points) D = 60% to 69% (300-349 points) F = 59% or lower (Below 299 points)

Class Data Sheet
Instructor:	Dr. Robert L. Putman, CPA		Semester: Spring 2006
Office:	229B Business Administration		Phone: (731) 881-7305 or (731)-352-5797
E-mail:	bputman@utm.edu		Fax: (731) 881-7241
Web Location :	http://www.utm.edu:/~bputman/		Office Hours: 8:30-10:00 M, W, F and 2:15-5:00 M & W
Publisher’s Website	http://www.mhhe.com/edmonds2006

*Attendance Policy:	All students are expected to attend class and to participate in classroom discussion. Excessive absences will result in the lowering of one's participation points. More than two unexcused absences are excessive. For each unexcused absence in excess of two, one (1) point will be deducted from the total of 20 allowed as part of your participation grade.

Tentative Class Schedule
*Date*	*Chapters*	*Topics*	*Class work*	*Homework Due on This Date*	*Relationship of Homework to the College's Learning Goals*
JANUARY 18	1	Course Introduction and Review of Syllabus
23	1	Management Accounting: A Value- Added Discipline	Ex 1-1A, 1-2A,1-8A 1-9A		CBPA 4
25	2	Cost Behavior, Operating Leverage and Profitability Analysis	Ex 2-2A, 2-6A, 2-13A	Pr 1-17A, 1-20A; ATC 1-1	CBPA 4 CBPA 7
30	2	Chapter 2 concluded	Ex 2-9A, 2-10A 2-16A		CBPA 4
FEBRUARY 1	3	Analysis of Cost, Volume, and Pricing to Increase Profitability	Ex 3-1A, 3-2A,3-7A, 3-10A	Pr 2-17A, 2-21A, 2-27A ATC 2-5	CBPA 4 CBPA 2
6	3	Chapter 3 concluded	Ex 3-12A3-15A, 3-16A		CBPA 4 CBPA 4
8	Exam	Chapters (1 -3)
13	4	Relevant Information for Special Decisions	Ex 4-1A, 4-3A,4-4A	Pr 3-17A,3-22A,3-25A; ATC 3-5	CBPA 4 CBPA 2
15	4	Chapter 4 concluded	Ex 4-8A,4-14A		CBPA 4
20	5	Cost Accumulation, Tracing, and Allocation	Ex 5-1A,5-2A,5-3A,	Pr 4-24A,4-25A,4-27A,4-30A,4-4A	CBPA 4
22	5	Chapter 5 concluded	Ex 5-13A		CBPA 4
27	6	Cost Management in an Automated Business Environment	Ex 6-1A, 6-3A,	Pr 5-18A,5-20A,5-25A 5-26A	CBPA 4
MARCH 1	6	Chapter 6 concluded	Ex 6-8A
6	Exam	Chapters 4-6
8	7	Planning for Profit and Cost Control	Ex 7-2A, 7-3A,7-10A	Pr 6-13A, 6-14A,6-19A, ATC 6-4	CBPA 4 CBPA 7
13-17		SPRING BREAK!!
20	7	Chapter 7 concluded	Ex 7-5A,7-7A,7-8A		CBPA 4
22	8	Performance Evaluation	Ex 8-2A,8-3A,8-4A,	Pr 7-16A,7-17A,7-19A, ATC 7-6	CBPA 4 CBPA 4
27	8	Chapter 8 concluded	Ex 8-11A,8-14A,8-16A		CBPA 4
29	9	Responsibility Accounting	Ex 9-5A, 9-6A,9-8A,	Pr 8-18A,8-19A,8-21A,8-22A,8-23A	CBPA 4
APRIL 3	9	Chapter 9 concluded	Ex 9-10A, 9-14A
5	Exam	Chapters 7-9
10	10	Planning for Capital Investments	Ex 10-2A,10-4A,10-5A	Pr 9-21A,9-23A, Ex 9-5B; ATC 9-5	CBPA 4 CBPA 2
12	10	Chapter 10 concluded	10-7A,10-8A,10-12A		CBPA 4
17	11	Product Costing in Service and Manufacturing Entities	Ex 11-1A, 11-6A,11-8A	Pr 10-17A,10-19A,10-22A; ATC 10-1	CBPA 4 CBPA 5
19	11	Chapter 11 concluded	Ex 11-10A, 11-13A,
24	12	Job Order, Process, and Hybrid Cost Systems	Ex 12-7A, 12-8A	Ex 11-5A, 11-10A, Pr 11-22A	CBPA 4 CBPA 4
26	12	Chapter 12 concluded	Ex 12-1A	Pr 12-17A, Ex 12-6B	CBPA 4
MAY 1		Miscellaneous and review for final
9 3:00-5:00PM	FINAL EXAM	CHAPTERS 1-12 Place to be announced

Important Dates to Remember:

January 17, 2006………………Classes Begin

January 23, 2006………………Last day to add classes or drop with a 100% refund

February 8, 2006………………First 100 point exam

March 6, 2006…………………Second 100 point exam

March 10, 2006………………..Last day to drop a class unless special conditions exist

April 5, 2006…………………..Third 100 point exam

May 2, 3, 2006………………...Study days

May 9, 2006…………………...Final Exam

*Classroom Participation	You will be expected to enter into classroom discussions. This includes asking and answering questions, bringing real life situations into the classroom through initiating discussions about them, and your overall attitude demonstrated throughout the course. You can earn the 20 points automatically if you find something in the news that pertains to anything we discuss this semester and you either make a 2-3 minute presentation to the class or write and turn in to me a 200-300 word essay that discusses the event. This part of the course is intended to help you improve your communication skills (CBPA Learning Goal #7).
Grades:	Final grades will be determined as follows:
		First Exam 100 Points Second Exam 100 “ Third Exam 100 “ Final Exam 100 “ Participation* 100 “ Total 500 Points * See preceding discussion on how to earn these 100 points

“All students eligible for and requesting academic accommodations due to a disability are requested to provide a letter of accommodation from P.A.C.E. or Student Academic Support Center within the first week of the semester."