ACCT 5302.001 SUMMER 2011 SYLLABUS The University of Texas at Arlington – Department of Accounting COURSE TITLE: Accounting Analysis II INSTRUCTOR: Dr Martin Taylor COURSE#: OFFICE HOURS: M & W 4:30-5:30 p.m and by appointment E-MAIL: Website: ACCT 5302.002 OFFICE: 431 (Main Campus) PHONE: (817) 272-3030 mtaylor@uta.edu wweb.uta.edu/faculty/mtaylor Class Materials: Required: Managerial Accounting for Managers – Noreen, Brewer and Garrison 2e – McGraw Hill www.mhhe.com/noreen2e Scantron forms (Type 882-E) Course Description: Introduction to concepts, purposes, problems, methodology, and terminology of managerial accounting Prerequisite: ACCT 5301 or equivalent Course Objectives: Discuss the nature of management accounting Explain the basic concepts of management accounting Explain the basics of managerial cost analysis Identify and discuss “real world” implications of management accounting information Work in groups Objectives 1, and will be assessed through successful completion of homework and two exams Objectives and will be assessed through an evaluation of class participation Class Policies: The class policies on attendance, grades, and withdrawals will follow the rules and regulations set forth in the current UTA graduate catalog Students are expected to behave in a professional manner The instructor reserves the right to dismiss anyone from the class who is violating the right of the other students to receive the full benefit of the class instruction Attendance and participation in class discussions of the material are important aspects of the course You must participate in classroom discussions to receive credit for class participation More than three unexcused absences will result in zero credit for class participation Homework Policy: Homework is assigned on the attached homework assignment sheet The dates are tentative and may be adjusted by the instructor Student participation is expected during class discussions of homework Some homework assignments may be taken up at the beginning of class and graded as part of the class participation grade In addition to the assigned material, students are encouraged to attempt as many exercises as time ACCT 5302.001 permits SUMMER 2011 SYLLABUS ACCT 5302.001 SUMMER 2011 SYLLABUS Current Events: Read the Business section of your local newspaper and the Wall Street Journal for items that have a management accounting dimension Be prepared to discuss these in class The contribution you make to this discussion will count toward your class participation grade Grading Policy: Grades will be determined using the following percentages: Exam I 35% Exam II 35% Class Projects (Cases) 20% Class Participation 10% 100% Exams: There will be two class exams on the dates indicated in the syllabus I not give make-up examinations If you must miss an examination because of an approved absence such as personal illness or injury, illness or injury of a dependant, or unavoidable prior commitments in connection with full-time employment, you need to let me know in advance before the exam Exams may NOT be missed for any recreational or otherwise non-essential absences from class In all cases of absence from an exam, I will require written documentation of the circumstances Failure to provide this documentation on a timely basis, or an unauthorized absence from an exam, will result in a grade of zero on that exam Collaborative Learning Problems & Cases: Several collaborative learning problems and cases are assigned in the course These problems and cases are designed to foster cooperative learning, team work and group discussion During the semester, I will assign you to a group Each group will be assigned two cases and will be responsible for one experience-based learning presentation (see below) Each group will prepare a formal write-up of the cases, and prepare a class presentation of the cases In addition, each group is required to incorporate some of the latest information/computer technologies into the learning process (e.g., using spreadsheet and/or computer graphics in preparing the case analysis; using PowerPoint slides in making your presentation; etc.) The first case deals with the preparation of a master budget This case is due on July Groups will be randomly selected to present parts of the master budget in class Presentations for the second set of cases will be presented July 25 and July 27, 2011 Specific details will be forthcoming Experience-Based Learning: Each group will be responsible for presenting one experience-based learning presentation ACCT 5302.001 SUMMER 2011 SYLLABUS Students often bring with them relevant experience from job related activities Each group will be asked to make a presentation on selected topics in order to illustrate how management accounting is working in practice The presentations (15 minutes or less) should be professional and include the use of overheads or power points Presentation topics to be covered in this learning experience may include the following: Activity-based costing Budgeting The Balanced Scorecard Transfer Pricing Target Costing Capital Expenditure Decisions Dashboards Sustainability Accounting Peer Group Evaluation: On my website, I have included a Group Peer Evaluation Form This form must be completed by each student and submitted to me no later than August 1, 2011 Use of Technology: We will be taking advantage of the potential of information technology in different ways: Collaborative learning problems and cases will require you to use word processor programs, spreadsheets, and other information/computer technologies My website http://wweb.uta.edu/faculty/mtaylor/ and the textbook website www.mhhe.com/noreen2e Will have information that you will need for class It will provide you the opportunity to access new information as the semester progresses For example, I will be posting announcements, lecture notes, class handouts, and other important course materials All of these will be downloadable to enable you to print them out if you wish My email address is listed at the top of this syllabus I encourage you to use it to give me feedback and suggestions, and also to get my help Important Information Each day, before coming to class, read and study the assigned chapter Check my website FREQUENTLY for any new additions Complete the assigned homework for that chapter before coming to class Bring your textbook to each class Print the PowerPoint slides from each chapter and bring to appropriate class For each class day, select a Wall Street Journal article (or similar publication) with an accounting dimension and be prepared to discuss it in class For each exam, remember to bring a SCANTRON sheet and calculator! (Fresh batteries, please) ACCT 5302.001 WEBSITE: SUMMER 2011 http://wweb.uta.edu/faculty/mtaylor SYLLABUS Please visit my website to access information on the following topics: Course Syllabus and Assignments Solutions to Exercises, Problems and Cases Hard copies of PowerPoint presentations Quizzes and Exams found on the textbook website Additional items will be added during semester (check website every few days) ACCT 5302.001 SUMMER 2011 Text Group Projects SYLLABUS Exercises Problems Assi gnmen ts*Dat e June Read Chapter & Lecture One June Chapter 2: Cost Concepts PowerPoint (see link on website) http://wweb.uta.edu/faculty/mtaylor 2-2 2-13,18 June 13 Chapter 3: Cost Behavior 3-1,4,6, 3A-3 3-12,15 June 15 Chapter 4: CVP 4-4,5,6,7 4-19,20 5-2,3,4,5 5-22 5A-3 6-12 June 20 Chapter 5: Job-Order Costing Card Mart June 22 Chapter 6: Variable Costing June 27 Chapter 7: ABC Card Mart June 29 EXAM Chapters 1-7 July Chapter 8: Profit Planning Chapter 9: Flexible Budgets July 11 Chapter 10: Standard Costing July 13 Chapter 11: Segment Reporting, Decentralization and BSC July 18 Chapter 12: Relevant Costs July 20 Chapters 13: Capital Budgeting July 25 HBR & Ivey Cases Presentations: July 27 HBR & Ivey Cases Presentations: By July 27, hand in your group's formal write up of the case as well as a hard copy of your PowerPoint presentation Aug REVIEW MASTER BUDGET CASE DUE Birch Company 7-17 BRING SCANTRON 8-1,2,3,4 9-1 10-2,3,4 10A-3 11-1,2,3,4,5 11A-1 Take Home Problem Exam 8-30 11-17,19 11A-4 Card Mart 12-2,3,4,8 Card Mart 13-1,2,3,5 13-17,24,29 Hand in HARD COPY of Case Presentations ACCT 5302.001 Aug EXAM Chapters 8-13 SUMMER 2011 Hand In Peer Group Evaluation Form *Additional items will be assigned during the semester SYLLABUS BRING Take Home SCANTRON Problem Exam ACCT 5302.001 SUMMER 2011 SYLLABUS Absences Based on Religious Beliefs: A student who misses an examination, work assignment, or other project due to the observance of a religious holy day will be given the opportunity to complete the work missed within 15 days following the due date of the assignment, test, or other project missed To be eligible for such a make-up, the student must notify me in writing of classes scheduled on dates he or she will be absent to observe a religious holy day Notification must be made within the first 15 (fifteen) class days through either a written correspondence, personal delivered, acknowledged and dated by me or written correspondence sent certified mail, return receipt requested to me Failure to follow the rules provided above within the time frames listed will result in the absence being considered unexcused Academic Dishonesty: All students are expected to pursue their scholastic careers with honesty and integrity It is the philosophy of this Department, this instructor and the University of Texas at Arlington that academic dishonesty is a completely unacceptable mode of conduct and will not be tolerated in any form All persons involved in academic dishonesty will be disciplined in accordance with University regulations and procedures Discipline may include suspension or expulsion from the University “Scholastic dishonesty includes, but is not limited to, cheating, plagiarism, collusion, the submission for credit of any work or materials that are attributable in whole or in part to another person, taking an examination for another person, or any act designed to give unfair advantage to a student or the attempt to commit such acts.” Regents Rules and Regulations, Part One, Chapter VI, Section 3, Subsection 3.2, Subdivision 3.22 Institutional procedures regarding charges of academic dishonesty are outlined in Part II, Chapter 2, of the Handbook of Operating Procedures of The University of Texas at Arlington Copies of the Handbook are available at more than 75 locations on campus, including the Student Congress office, the Library, and the Accounting Department Office Americans with Disabilities Act (ADA): The University of Texas at Arlington is on record as being committed to both the spirit and letter of the ADA to make reasonable adjustments in the classroom necessary to eliminate discrimination on the basis of disability Students requesting an accommodation based on disability should meet privately with the instructor during the first week of class to discuss their special needs and advise the instructor of any special needs, abilities or limitations and to discuss the instructor’s expectations in class participation, performance and work standards Any disclosure by the students of their need for accommodations is recognized to be extremely sensitive and all conversations and other communications will be kept protected and confidential and disclosed on a need-to-know basis only Students are responsible for contacting and consulting with the University’s Office for Students with Disabilities prior to contacting the instructor about any disabilities The student should provide the instructor with some form of written documentation of the disability from an acceptable, external source (such as a doctor, psychiatrist, etc.) and from the Office for Students with Disabilities Attendance and Drop Policy: Class attendance and lateness policies will be discussed during the first week of class Those policies include by reference all provisions for grade adjustment or drop policies included in the applicable Graduate or Undergraduate Catalog in effect at the start of the semester No student will be dropped from the class rolls for absences Undergraduate students may drop a course with a grade of W during the first six weeks of class From the seventh through the 12 th week of class, a student may drop a course with a grade of W if passing or a grade of F if failing A student may not drop a course after the 12 th week of class Summer schedules are adjusted to the appropriate time frame Graduate students need to consult with their Graduate Advisor to drop or add a course A student dropping a course after the Census Date but on or before the midsemester date will receive a grade of W only if at the time of dropping the student is passing the course (has a grade of A, B, or C); otherwise an F will be recorded College Policy: Students who have not paid by the census date and are dropped for non-payment cannot receive a grade for the course in any circumstances Therefore, a student dropped for non-payment who continues to attend the course will not receive a grade for the course Emergency loans are available to help students pay tuition and fees Students can apply for emergency loans by going to the Emergency Tuition Loan Distribution Center at E.H Hereford University Center (near the southwest entrance) ACCT 5302.001 SUMMER 2011 SYLLABUS College of Business Bomb Policy: Section 22.07 of the Texas Criminal Law states that a Class A misdemeanor is punishable by (1) a fine not to exceed $4,000, (2) a jail term of not more than one year, or (3) both such a fine and confinement If anyone is tempted to call in a bomb threat, be aware that UTA will soon have technology to trace phone calls Every effort will be made to avoid cancellation of presentation/tests caused by bomb threats to the Business Building Unannounced alternate sites will be available for these classes If a student who has a class with a scheduled test or presentation arrives and the building has been closed due to a bomb threat, the student should immediately check for the alternate class site notice which will be posted on/near the main doors on the south side of the Business building If the bomb threat is received while class is in session, your instructor will ask you to leave the building and reconvene at another location Students who provide information leading to the successful prosecution of anyone making a bomb threat will receive one semester’s free parking in the Maverick Garage across from the Business Building UTA’s Crimestoppers will provide a reward to anyone providing information leading to an arrest To make an anonymous report, call 817-272-5245 Student Success Programs: The University of Texas at Arlington supports a variety of student success programs to help you connect with the University and achieve academic success They include learning assistance, developmental education, advising and mentoring, admission and transition, and federally funded programs Students requiring assistance academically, personally, or socially should contact the Office of Student Success Programs at 817-272-6107 for more information and appropriate referrals .. .ACCT 5302. 001 permits SUMMER 2011 SYLLABUS ACCT 5302. 001 SUMMER 2011 SYLLABUS Current Events: Read the Business section of your local... batteries, please) ACCT 5302. 001 WEBSITE: SUMMER 2011 http://wweb.uta.edu/faculty/mtaylor SYLLABUS Please visit my website to access information on the following topics: Course Syllabus and Assignments... Presentations ACCT 5302. 001 Aug EXAM Chapters 8-13 SUMMER 2011 Hand In Peer Group Evaluation Form *Additional items will be assigned during the semester SYLLABUS BRING Take Home SCANTRON Problem Exam ACCT