Northwest Missouri State University 51-646-40 - Managerial Accounting January 12 – February 14, 2013 – St. Joseph predicament Instructor: Dr. R. WoodOffice: Colden Hall 2100 (Maryville campus) Telephone: 562-1759e-mail: [email protected] edu Secretary: 562-1835 COURSE DESCRIPTION: A disequalize smooth order in the principles and assumption of managerial and consume accounting notification. The order primevals discloses an construction of the concepts and procedures for a persomal area and then through questions, collations, and predicament balbutiations applies them. The greater persomal areas subordinatestand the role of accounting notification to skill, consume concepts, consume bearing, consumeing systems, budgeting, allocation, applicable consumes, variances, chief budgeting, planning and repress. TEXT: Managerial Accounting, Fourth Edition (2010), James Jiambalvo, Wiley, ISBN # 978-0-470-33334-1 Textbooks can be ordered through, http://www. nwmissouri. bncollege. com the Bearcat bulkstore (660. 562. 1246), Amazon, or other online vendor. ARTICLE READINGS: In individualization to the extractbulk there are required boundary balbutiations. These are listed in the syllabus and at the eCompanion predicament subordinate the "Articles by Chapter" distinction or in the webliography. Alternatively the boundarys may be ground at most any University library, the liberal relation is abandoned in the syllabus and online. eCOMPANION SITE: The predicament is largely unconfused by provision. Each provision lists the assigned re-examination questions and collations along delay their solutions, PowerPoint slides, individualizational collations for clarified topics, and balbutiations for some boundarys. Other boundary balbutiations are ground subordinate the Webliography tab. A representation of the daily catalogue and unconcealed syllabus items is so at the predicament. OPTIONAL MATERIALS: http://www. wiley. com/college/jiambalvo (click on the “Student Companion Site” integrate) the predicament offers PowerPoint slides for each provision, re-examination questions and quizzes. Availability is not guaranteed, it is question to Wiley Publishing. COURSE OBJECTIVES: The order is calculated to add construction of skill notification deficiencys, disclose managerial accounting concepts, and the impression of managerial accounting methods. The use of accounting grounds in agreeable to, planning, repress, and determination making and its interdependence to the skill character is of chief avail. In individualization the scholar gain subordinatestand divers of the manifold accounting segregation procedures advantageable to skill as well-behaved-behaved as their limitations. Upon collation of the order the scholar should accept a generic construction of the concepts and action of managerial accounting, and how it aids managers in manufacturing and advantage environments. ATTENDANCE: Successful collation of this order requires methodic dispose trappings, chiefly in this brief and brief catalogue. It is the scholar's obligation to gain any notification missed in dispose from other scholars, including any announcements that may assume the catalogue. Lectures, argument, announcements, or assigned esthetic gain not be general for the advantage of lukewarm scholars. Detriment foul-mouthed disposees or half the contiguity hours, whichever succeeds primeval, gain effect in a gradation diminution of one epistle gradation, detriment five disposees gain effect in professional delaydrawal from the order or a gradation of “F” as misapply. Northwest Missouri State University 51-646 - Managerial Accounting PREPARATION and PARTICIPATION: Preparation for dispose is balbutiation all provision and boundary balbutiations antecedent to dispose, you gain gain past and supply past to dispose argument. Assigned questions, exercises, and collations are optional in that they gain not be calm, at-decisive it is expected that they gain be completed, they are for your advantage and gain succor on exams. Assignments gain be re-examinationed in dispose as occasion permits and when requested by the scholar. Cases or boundarys gain be calm and gradationd as renowned adown. Students gain so be designated on to join-in in discussing questions, roblems, predicaments, and balbutiations. GRADE DETERMINATION: 90- 100AMidexpression Exam45% 80 -89BFinal Exam45% 70 –79CCollected Cases or Articles10% adown70D (Failure)Total100% EXAMS: Two rooted bulk exams gain be abandoned gain be abandoned aggravate the provisions and esthetic ripe. The exams gain caggravate the extract (chapters, questions, collations, and predicaments), individualizational balbutiations, any handouts, and dispose argument. MAKE-UP EXAMS: No tests gain be general for the advantage of lukewarm scholars unless there is testimony of competent importance in the tutor's discrimination to excellence it. Extenuating qualification must be verifiable delay an refractory origin. In no predicament gain an exam be general if the scholar fails to inform the tutor or section secretary in space of the lack. WRITTEN CASE REPORTS: A aggregate of two predicaments and/or boundarys gain be calm and are due directly following dispose argument, they gain not be not spurious followingwards. It must arrange a title of the predicament or boundary, the greater issues of solicitude to skill, reply the questions in the predicament or boundary, and when misapply arrange separation to the collation(s) in the predicament or boundary. Note that the daily catalogue so has individualizational questions for some predicaments. The tediousness of the tidings is rooted by the predicament or boundary, but should not exceed foul-mouthed pages. It must be expressiond using flag margins and expression, and/or a (Excel) spreadsheet as misapply. Cases for collation gain be assigned as the semester progresses but gain succeed from those derenowned delay a wrap asterisk (**). DISABILITY ACCOMODATIONMS: Students in this order who deficiency impotency credits/modifications should give a representation of their functional Northwest credit epistle from the LAP/S Committee to the tutor uring peculiar advantage hours as future in the expression as practicable. Added notification can be ground in the “Services for Students delay Disabilities” brochure advantageable at the Scholar Services Center or online at www. nwmissouri. edu/swd. ACADEMIC DISHONESTY: Per University and sectional prudence, academic vice gain effect in want and repudiation from the order and practicable repudiation from the University. A past elaborate title of the prudence is in the disequalize catalog and in the decisive page of the syllabus. IMPORTANT DATES: Dispose meetings; Saturday – January 12, 26, February 9 Thursday – January 17, 31, February 14 51-646 - Managerial Accounting August 4 - September 6 2012 Daily Catalogue The catalogue gain slight diversify some as the semester progresses to adjust for dispose argument and unforeseen diversifys. For each day the provisions to be discussed, homework and predicament argument points are listed. Half-way and at the end of the order there gain be an exam. Cases derenowned delay a wrap asterisk “**” may be calm and counted towards the gradation. At the eCompanion predicament some boundary balbutiations are subordinate the provision tab and others are integrateed through the webliography as renowned. January 12, Saturday 9-5 pm Q=Question, Ex = Exercise, Pr = Collation CH 1: Managerial Accounting In The Notification Age; Q 1, 3, 4, 5, 7, 8, 9 Case: 1-1 Local 635 Predicament 1-2 Boswell-behaved Plumbing Products CH 2: Job-Order Costing For Manufacturing And Advantage Companies; Q 1- 10 Ex 12 Pr 1 Case: 2-1 Brixton Surgical Devices (added question: How are consumes allocated to the conclusion such that producing past units would effect in past of aggravatehead entity buried in register? ) Predicament 2-3 Dupage Powder Coating CH 3: Process Costing; Q 1, 4, 5, 6, 10 Pr 2, 3, 8 and addition (online) Case: 3-1 Tech-Tonic Sports Drink January 17, Thursday 6-10 pm CH 5: Variable Costing Q 1 – 5, 9, 10 Ex 4, 5 Pr 4, 12, 15 CH 6: Consume Allocation And Activity-Based Costing (and handout on advantage section allocation) Q 2, 5, 6, 7, 9 Pr 1, 5, 6, 12, 16 Case: 6-1 Eastside Medical Testing** Devices (added question: Why or why not is Eastside improve or worse off economically if they restrain Nuclear Systems occupation at existing prices? ) * Estrin, T. J. Kantor, and D. Albers, "Is ABC Suitable for Your Company? " Skill Accounting, April, 1994: 40-45. * Tatikonda, D. O'Brien, and R. Tatikonda, "Succeeding delay 80/20," Skill Accounting, February, 1999: 40-44. January 26, Saturday 9-5 pm Complete our argument of provision 6 CH 4: Cost-Volume-Profit Segregation (and sequel on retrogradation); Q 1, 3, 4, 6-10 Pr 2, 3, 4, 12, 15, 17 Case: 4-3 Krog’s Metalfab, Inc. ** (Additional requirement: affect the lost avail using three methods or variations in the grounds used, one of which must be sincere retrogradation. ) CH 8: Pricing Decisions, Analyzing Customer Profitability, and Activity-Based Pricing Q 1, 2, 3, 5, 6, 9, 10 Ex 6, 9 Pr 3, 4, 9 Shim, E. , and E. Sudit, “How Manufacturers Price Products,” Skill Accounting, February, 1995: 37-39. Midexpression (chps 1, 2, 3, 5, 6) starting at environing 2:30 pm January 31, Thursday 6-10 pm CH 9: Chief Budgeting And Other Long-Run Decisions (Including Sequel A, B), and handout (online); Q 4, 6, 7, 8, 10 Ex 7, 11, 13, 14, 15, 18 Predicament 9-2 Sergo Games** (Case clarification: use NPV segregation for each option; individualizational requirement: fulfill foul-mouthed promotive considerations that would impression the determination) * Shank, J. and V. Guvindarajan, "Strategic Consume Segregation of Technological Investments," Sloan Skill Review, Fall 1992: 39-51. CH 10: Budgetary Planning And Control; Q 4, 7, 9, 10 Pr 3, 4 * Hope, Jeremy, and R. Fraser, “Who Needs Budgets? ” Harvard Occupation Review, February, 2003: 108-115. Webliography** * Fisher, J, L. Maines, S. Peffer, and G. Sprinkle, “Using Budgets for Performance Evaluation: Effects of Reorigin Allocation and Horizontal Notification Asymmetry on Budget Proposals, Budget Slack, and Performance,” The Accounting Review, Vol. 7, No. 4 October 2002: 847-865. Webliography. February 9, Saturday 9-5 pm Continuation of Provision 10 argument CH 11: Flag Costs and Variance Segregation (including the sequel) and addition (online) Q 4, 5, 6, 7, 9 Ex 13 Pr 5, 15 Case: 11-1 Jackson Sound Case: 11-2 Champion Industries CH 12: Decentralization and Performance Evaluation (interpret the sequel on alienate pricing); Q 1, 2, 7, 9, 10 Ex 6, 7, 8, 10 Pr. 8 Case: 12-1 Home Value Stores * Lipe, M. G. and S. Salterio. "The Balanced Scorecard: Discrimination Effects of Common and Unique Performance Measures," The Accounting Review, July, 2000, 283-298. Webliography. * Ittner, C. , D. Larcker, and M. Meyer, “Subjectivity and the Weighing of Performance Measures: Testimony from a Balanced Scorecard” The Accounting Review, July, 2003, 725-758. Webliography. February 14, Thursday 6-10 pm Re-examination as requested Final exam (chps. 4, 8, 9, 10, 11, 12 or provisions/esthetic ripe since the mid-term)