COLLEGE OF BUSINESS AND PUBLIC AFFAIRS

Course Data Sheet

Spring 2009

 

Course Number and Title:  Accounting 202, Managerial Accounting Information for Decision Making

 

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 cost of products and services, for assessing products and project profitability, and for budgeting and monitoring of costs and profits. Prereq: A grade of C or better in Acct 201.

 

Course Text and Required Materials:

            Edmonds, Thomas P., Bor-yi Tsay, & Phillip R. Olds, Fundamentals Managerial Accounting Concepts, 4th  Edition, McGraw-Hill Irwin, 2008. ISBN: 978-0-07-352679-9

College Mission Statement:

            The College of Business and Public Affairs, consistent with the overall mission of The University of    Tennessee at Martin, develops graduates whose skills, 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.

 

BSBA Learning Objectives related to the CBPA Mission:

            Graduates of the BSBA program will have demonstrated the following BSBA learning goals in this course:

      BSBA 2          Demonstrate an understanding of the ethical aspects of business

      BSBA 4          Demonstrate effective verbal and written communication skills

      BSBA 5          Demonstrate an understanding of the business core

     

Course Specific 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 impact of decisions  based on short-run and long-run relevant information,

·         the budget and other tools for planning, control and performance evaluation,

·         the importance of qualitative and quantitative measures of performance,

·         analytical and critical thinking problem solving skills,

·         the basic foundation necessary for further study in accounting,

·         and the relationship to the business core and to prepare the student for further study in other business courses.

 

Any student eligible for and requesting academic accommodation due to a disability is required to supply a letter of accommodation from Disability Services (PACE Office), Clement 203 (Extension 7605 or 7744), within the first two weeks of the semester.


COLLEGE OF BUSINESS AND PUBLIC AFFAIRS

Class Data Sheet

Accounting 202

           

Instructor:       Dr. Robert L. Putman, CPA                                       Semester:         Spring 2009

Office:             College of Business 20                                               Phone:             731 881 7305

Office Hours: MW: 2:15-4:45 PM                                                     Fax:                 731-881-7241

                        Other hours by appointment                                       email:               bputman@utm.edu

                       

COURSE REQUIREMENTS:

 

Attendance Policy

            You are strongly encouraged to not miss classes.  Five (5) points will be deducted from your total grade             points for each unexcused absence after the first miss.  You are expected to be in class and seated                      on time.

 

Test Policy

            EXAM                                    DATE            and CHAPTERS       TIME              WEIGHT

 

                 1                             SEE CLASS SCHEDULE                             100 POINTS

                 2                             SEE CLASS SCHEDULE                             100 POINTS

                 3                             SEE CLASS SCHEDULE                             100 POINTS

            HOMEWORK                                                                                      50 POINTS

            MASS FINAL            Tuesday, May 5th                  3:00 TO 5:00    100 POINTS

      TOTAL POINTS                                450POINTS     

 

Assignment Policy

(1) Students are responsible for reading each chapter and preparing assignments from the text.  All assignments are due on the date specified by the course instructor.  (2.) Students are expected to attend class on a regular basis and participate in class discussion.  They are encouraged to not miss scheduled tests unless seriously ill or for an unavoidable emergency.   Make-up exams will not be given for any     reason.  If you must be absent during a scheduled exam period and such absence is excused (by me), you will be allowed to substitute your final exam grade for the one (only one) exam missed.            

Grades: (unless modified by a curve):

 

A:  90.0-100% of total possible points       (405 - 450),

B:  80.0-89.9%      “       “       “      “           (360 – 404)

C:  70.0-79.9%      “       “       “      “           (315 – 359)

D:  60.0-69.9%      “       “       “      “           (270 – 314)

F:  Below 60%       “      “        “      “          (269 and below)

 

Classroom Courtesy

 

Students are expected to conduct themselves in a professional manner in class.  Nonprofessional behavior or language will result in the student being asked to leave the class.  Repeat occurrences may lead to dismissal from the course.  Cell Phones:  All cell phones should be turned off during class.  No cell phones will be allowed as calculators during tests or exams.

 

 

 

 

Academic Integrity

 

      Students are expected to conduct themselves at a high level of academic integrity.  Any student found       cheating will be assigned a final grade of F for the course and will be reported to the Vice Chancellor for       Student Affairs and the dean of his/her college for further disciplinary action.

 

            TENTATIVE SCHEDULE

 

Day

Topic Covered

Reading

Assignments

Class

Problems

Homework

Exercises

Relationship to BSBA Goals

1/12

5:30-6:45

Introduction to Course and Review of Course Syllabus

 

 

 

 

7:00-

8:15

 

Management Accounting : A Value –Added Discipline

Chapter 1

19A*20A*22A*24A

1A*2A*3A*8A*

ATC-5

(BSBA 2)* (BSBA 5)

1/19

Holiday (Dr. ML King Birthday)

 

 

 

 

1/26

5:30-6:45

Cost Behavior, Operating Leverage  & Profitability Analysis

Chapter 2

17A*18A*19A*21A*22A

 

Chapter 1 Homework Due

 

7:00-

8:15

Continued

 

 

1A*2A*3A*4A

6A*ATC-4

(BSBA 4)*(BSBA 5)

2/2

5:30-6:45

Analysis of Cost, Volume and Pricing to Increase Profitability

Chapter 3

17A*18A*19A

20A*21A*22A

23A

 

Chapter 2 Homework Due

 

7:00-

8:15

Continued

 

 

1A*3A*5A*9A

*ATC -5

(BSBA 4)*(BSBA 5)

2/09

5:30-

6:45

Exam 1 – Chapters 1-3

 

 

 

 

7:00-

8:15

Cost Accumulation, Tracing and Allocation

Chapter 4

24A*25A*26A

28A*30A

 

Chapter 3 Homework Due

 

2/16

5:30-

6:45

Continued

 

 

2A*3A*4A*9A* ATC -5

(BSBA 2)*(BSBA 4)*

(BSBA 5)

7:00-

8:15

Relevant Information for Special Decisions

Chapter 5

17A*18A*21A

*24A*25A

Chapter 4 Homework Due

 

2/23

5:30-

6:45

Continued

 

 

2*4*9*12 ATC-5

 

(BSBA 2)*(BSBA 4)*

(BSBA 5)

7:00-

8:15

Cost Management in an Automated Business Environment: ABC, ABM and TQM

Chapter 6

13A*15A*16A*18A*19A

 

Chapter 5 Homework Due

(BSBA 2)*(BSBA 4)

*(BSBA 5)

3/02

5:30-6:45

Continued

 

 

3A*6A*7A*ATC-5

(BSBA 2)*(BSBA 4)*

(BSBA 5)

7:00-

8:15

Exam 2 – Chapters 4-6

 

 

 

 

3/09

Spring Break Week (No classes)

 

 

 
 

 

 

 

 

 

 

3/16

5:30-6:45

Planning for Profit and Cost Control

Chapter 7

16A*17A*19A*20A

Chapter 6 Homework Due

 

7:00-

8:15

Continued

 

 

4A*5A*7A*ATC 7-4

(BSBA 4)*(BSBA 5)

 

3/23

5:30-

6:45

 

Performance Evaluation

Chapter 8

18A*19A* 21A*22A

Chapter 7 Homework Due

 

7:00-

8:15

Continued

 

24A

1A*5A*14A*ATC-5

 

(BSBA 4)*( (BSBA 5) (BSBA 2)

3/30

5:30-

6:45

Responsibility Accounting

Chapter 9

16A*18A*20A*21A*23A

 

Chapter 8 Homework Due

 

7:00-

8:15

Continued

 

 

2A*7A*

ATC-5

 

(BSBA 2)* (BSBA 4)*

(BSBA 5)

 

4/06

5:30-

6:45

Exam 3 – Chapters 7-9

 

 

 

 

7:00-

8:15

Planning for Capital Investments

Chapter 10

17A

Chapter 9 Homework Due

 

4/13

5:30-

6:45

Continued

 

16A*18A*19A*20A

2A*4A*12A*ATC-4

 

(BSBA 4)*(BSBA 5)

 

7:00-

8:15

Product Costing in Service and Manufacturing Entities

Chapter 11

15A*17A*18A 21A

Chapter 10 Homework Due

 

4/20

5:30-

6:45

Continued

 

 

1A*5A*8A

(BSBA 5)

7:00-

8:15

Job-Order,  Process and Hybrid Cost Systems

Chapter 12

1A*4A*5A

Chapter 11 Homework Due

(BSBA4)*

(BSBA5)

4/27

5:30-6:45

Continued

 

8A*9A*10A

 

 

 

7:00-

8:15

Wrap-up and review

 

 

 

 

5/05

3:00-5:00

Final Exam (Comprehensive)

Chapters

1-12

Gooch Hall-117

 

 

 

My WebPage:

http://www.utm.edu/staff/bputman

Publisher’s Website:

www.mhhe.com/edmonds2008

 Homework Instructions:

The homework column lists those problems that must be turned in for grading.  Homework should be turned in as completed.  Chapter homework is required to be turned in on the day noted on the tentative schedule.  It is the student’s responsibility to contact my office concerning any excuses for tardiness.  Note: You will be penalized (1 point each assignment for each day it is late) for assignments turned in late without valid excuses.