BUS A202
INTRO TO MANAGERIAL ACCOUNTING
NOON-1:15P TR, WARSAW CENTER
SPRING SEMESTER 2009

INSTRUCTOR
Name:      Mike Slaubaugh, PhD
Office:      Neff 350A
Office Hours:      10:30a-11:45a TR, 4:30p-5:45p TR, or by appointment
Contact:      (260) 481-6465, slaubau@ipfw.edu
Home Page:      http://users.ipfw.edu/slaubau

CONTENTS
Course Materials Student Web Resources
Course Objectives Accounting Society
Grade Assignment Delta Sigma Pi
Examinations Study Guidelines
Homework Miscellaneous
Master Budget Project BUS A202 Schedule
Solutions on Blackboard BUS A202 Assignments

PREREQUISITE:
The prerequisite for BUS A202 is a passing grade in BUS A201.

COURSE MATERIALS:
The following materials are available at the IPFW Bookstore:

1.  
Introduction to Managerial Accounting, P.C. Brewer, R.H. Garrison, and E.W. Noreen, 4th Edition, McGraw-Hill/Irwin, 2008.
2.  
BUS A202 Class Notes available via Blackboard (elearning.ipfw.edu).

COURSE OBJECTIVES:
The overall objective of BUS A202 is to provide you with a working knowledge of how information collected by managerial accounting systems can be used to help managers make decisions in business environments. However, a manager cannot competently use that information unless that individual understands how the information is generated and what information is relevant for a particular decision framework. Therefore, BUS A202 will provide you with an understanding of:

  1. cost terminology, behavior, and estimation.
  2. costing of services and products under job order and process costing systems.
  3. cost-volume-profit analysis.
  4. budgets, standard costing, and performance evaluation.
  5. segment reporting and decentralization.
  6. strategic cost management practices such as activity-based costing and just-in-time inventory.
  7. using managerial accounting information in decision making including capital budgeting.

GRADE ASSIGNMENT:
Grades will be based on the following 330 point distribution:

1.  
Exam 1 (Prologue, Chapters 1-4), 100 points
2.  
Exam 2 (Chapters 5-7), 100 points
3.  
Exam 3 (Chapters 8-12), 100 points
4.  
Master Budget Project, 30 points

Your grade will be based on the total points you accumulate during the semester. The grading scale will be discussed in class by the instructor, but will normally be A = 90-100%, B = 80-89%, C = 70-79%, D = 60%-69%, F = below 60%. Throughout the semester, you can view your grades via Blackboard (elearning.ipfw.edu) and your final grade will be posted via both Blackboard and OASIS (oasis.ipfw.edu).

EXAMINATIONS:
Students should make arrangements to take their exams at the Warsaw Center on the dates given on the attached table labeled A2021 Schedule. Similar to students taking the class in the TV Studio, you will have 1 hour and 25 minutes to complete the first two exams and 2 hours to complete the third exam. Each exam is noncomprehensive and will consist primarily of multiple choice, short problems, and short essay.

Failure to take a scheduled exam without being excused in advance of the exam will result in a grade of zero. Calculators may be used on exams. However, calculators that are programmable and/or can display text are not permitted.

Click on a link below for a review sheet for each exam:

Review Sheet for Exam 1
Review Sheet for Exam 2
Review Sheet for Exam 3

HOMEWORK:
On the attached BUS A202 Assignments table, a number of Brief Exercises, Exercises, and Problems are assigned for each chapter covered in the course. These assignments will be covered in class as an integral part of the lecture. Although the homework will not be collected, your success in the class will be dependent on your completing each assignment.
Practice assignments (identified with an asterisk in the table) should be completed by students as a self test. You can check your answer for each practice assignment by clicking on the appropriate link at:

MASTER BUDGET PROJECT:
The master budget project will be posted on Blackboard (elearning.ipfw.edu) and is worth 30 points. The project requires each student to prepare a series of budgets in the master budget cycle. Students are strongly encouraged to prepare the budgets on the computer using a spreadsheet program such as Excel, Lotus, etc. However, you may prepare the project using a word processing program. Handwritten solutions are not acceptable. Instructions for preparing the budgets on the computer will be discussed in class. Check figures for the project will be sent to each student's Blackboard account.

Once the budgets have been prepared, students will also be asked to analyze the results. The analysis must also be typewritten, concise, and free of grammatical errors.

If you are mailing the Master Budget Project, it must be postmarked on or before Tuesday, April 28. You can also drop the project off at my office by the same deadline, if that is convenient for you. Late projects will not be accepted and will receive a grade of zero. The project should be mailed to:

Professor Mike Slaubaugh
Indiana University - Purdue University Fort Wayne
Department of Accounting and Finance, Neff 350A
2101 E. Coliseum Boulevard
Fort Wayne, IN 46805

SOLUTIONS ON BLACKBOARD:
Links to the solutions for all Questions, Brief Exercises, and Exercises for Chapters 1 to 12 in the Introduction to Managerial Accounting textbook are available via Blackboard (elearning.ipfw.edu).

STUDENT WEB RESOURCES:
You can take practice
quizzes and exams via the textbook's website at:

www.mhhe.com/brewer4e

To access the practice quizzes and exams, click on Student Edition in the Online Learning Center box that appears on the bottom left of the screen. The left side of the next screen has a pull down menu that indicates Choose one... Scroll to the chapter you're interested in and you will see a new menu that includes the options to take a Practice Quiz or Practice Exam. If you miss a question, the website will give feedback on how to obtain the correct answer. Therefore, taking the practice quizzes and exams could be beneficial in preparing for class exams.

ACCOUNTING SOCIETY:
You are encouraged to attend meetings and becoming a member of the Accounting Society. Meetings are open to all majors. Information on upcoming meetings and how to become a member or officer can be found at the following web address:

www.student.ipfw.edu/~as

DELTA SIGMA PI:
Iota Lambda is the local chapter of Delta Sigma Pi, a national professional fraternity for business majors. If you are interested in information about the chapter, go to the following web address:

www.student.ipfw.edu/~dsp

STUDY GUIDELINES:
To maximize your potential in BUS A202:

1.  
Attend class and take notes on the lecture. Read each chapter before it is covered in class. It is not necessary that you understand all of the material, but it is important for you to be familiar with the topic before it is discussed in class.
2.  
  Attempt homework assignments before they are covered in class. It is essential that you attempt the homework on your own. Accounting exams test your ability to do accounting problems, so you need to practice. The assigned homework will help you understand the concepts and framework of managerial accounting and give you practice in understanding costing procedures and using managerial accounting information to make informed decisions.  
3.  
Prior to an exam, read the relevant chapters again and study your notes. This will reinforce the concepts and procedures covered in the classroom and practiced in the assigned homework.
4.  
Whenever you are having difficulty in understanding a topic, do not hesitate to see the instructor about resolving that difficulty.

MISCELLANEOUS:
Students are expected to be honest. You should avoid dishonesty or the appearance of dishonesty such as submitting the work of others for credit or allowing your work to be copied by another person. Penalties for academic dishonesty can range from receiving zero credit for the exam or assignment to failure of the course.
The last day to withdraw from the class with a grade of "W" is Friday, March 20.


BUS A202 SCHEDULE

Session Date Day Chapter Coverage
1 1/13 T Prologue, 1
2 1/15 R 1
3 1/20 T 1
4 1/22 R 2
5 1/27 T 2
6 1/29 R 2
7 2/3 T 3
8 2/5 R 3, 4
9 2/10 T 4
10 2/12 R 4, Review
11 2/17 T Exam 1: Prologue, Chapters 1-4
12 2/19 R 5
13 2/24 T 5
14 2/26 R 5, 6
15 3/03 T 6
16 3/05 R 6, 7
            Spring Break: No Classes
17 3/17 T 7
18 3/19 R 7
19 3/24 T 7, Review
20 3/26 R Exam 2: Chapters 5-7
21 3/31 T 8
22 4/02 R 8
23 4/07 T 8, 9
24 4/09 R 9
25 4/14 T 10
26 4/16 R 11
27 4/21 T 11
28 4/23 R 11, 12
29 4/28 T 12, Master Budget Project Due
30 4/30 R 12, Review
Finals 5/05 T Exam 3: Chapters 8-12


BUS A202 ASSIGNMENTS
(practice assignments are marked with an asterisk)

Chapter    Exercises    Problems
1    1, 8*, 10, 11    16, 18*, 20
2    1, 9*, 13, 14    17, 18
3    8*    11
4    2, 6, 7 10    13*
5    4, 8, 10*, 14    19
6    10, 11, 13, 16    19, 22*
7    1, 2, 3, 4, 12*    19*, 20
8    6, 7, 9    13*, 17
9    1, 8, 12, 13    15, 19*
10    2, 5, 7*    10
11    1, 7, 8, 10, 11*    13*, 15, 18
12    3, 6, 7, 9, 11    12*

Note: the syllabus, schedule, and assignments are subject to
minor revision by announcement in class.