CALIFORNIA STATE UNIVERSITY, SACRAMENTO
College of Business Administration
Professor C. H. Stanley
Office Phone: 278-7143
Course URL: www.csus.edu/indiv/s/stanleych
E-Mail Address: firstname.lastname@example.org
Office Hours: M 10:30—11:30, M 4:30—5:30, W 3:00—4:00
Text: Management Accounting, 5th Ed., by Hansen & Mowen
ATTENDANCE. A seating chart will be prepared to help me learn your names. Daily attendance is expected, but no record will be made of your attendance. Casual observation and common sense suggest that regular class attendance will be positively related to both your learning and your course performance as measured by grades.
READING. I recommend that you read each chapter twice before the first class day the chapter is assigned. Read quickly the first time so that you can get an impression of the overall purpose, development, and content of the chapter. On your second reading, mark or highlight the things you want to remember. This will help you both work homework problems and prepare for examinations.
HOMEWORK. One of the most important things you can do to understand accounting is to prepare the assigned homework regularly, conscientiously, and on time (i.e., before the class hour the problem is assigned.) You may find it worthwhile to form a study group to discuss homework and other course materials.
EXAMINATIONS. Examinations in the course will include both multiple choice questions and problems that are similar to but not identical with those assigned as homework. You will need to bring a ScanTron Form 882 to each examination. Each of the three equally weighted interim examinations focuses on but is not limited to the material studied since the most recent prior examination. If an examination is missed, a score of -0- is recorded.
The optional final examination will be multiple choice and comprehensive and, if taken, will substitute for the lowest of the three interim examinations. This substitution will be made even if the final examination score is lower than the lowest interim examination score.
Informed participation in class discussions can improve your
understanding and performance in this course.
A maximum of three additional
percentage points will be added, based on your participation, to your average
on the examinations. It is your obligation to participate frequently so that I
can track and record your performance. (Change announced in class 10-2-00)
GRADING. You are encouraged to bring grading errors to my attention so that you can receive all of the credit that you have earned. However, grading errors will be corrected only for tests submitted for regrading within one week of the date they are returned to you. Remember: it is your responsibility to erase completely any answers you may have entered in error for multiple choice questions.
3 Interim Examinations. . . . 100%
Optional Final Examination. .
Total . . . . . . . . . . . . 100%
Remember: Three extra credit points can be earned for participation. (Change announced in class 10-2-00)
Date Subject Read Homework
M Aug 28 Introduction Ch. 1
W Aug 30 Management Accounting Concepts Ch. 2 2, 13
M Sep 4 LABOR DAY—NO CLASS
W Sep 6 Management Accounting Concepts Ch. 2 8, 9
M Sep 11 Activity Cost Behavior Ch. 3 13, 15
W Sep 13 Activity Cost Behavior Ch. 3 9, 11
M Sep 18 Activity-Based Costing Ch. 4 3, 10
W Sep 20 Activity-Based Costing Ch. 4 12, 13
M Sep 25 FIRST INTERIM EXAMINATION
W Sep 27 Job-Order Costing Ch. 5 6, 7
M Oct 2 Job-Order Costing Ch. 5 12, 19
W Oct 4 Process Costing Ch. 6 5, 12
M Oct 9 Process Costing Ch. 6 35
W Oct 11 Cost Allocation Ch. 7 6, 7, 8
M Oct 16 Cost Allocation Ch. 7 22
W Oct 18 Budgeting Ch. 8 1, 2, 3, 10
M Oct 23 Budgeting Ch. 8 12, 13, 14
W Oct 25 SECOND INTERIM EXAMINATION
M Oct 30 Standard Costing Ch. 9 5, 7
W Nov 1 Standard Costing Ch. 9 8, 12
M Nov 6 Responsibility Accounting Ch. 10 6, 8
W Nov 8 Responsibility Accounting Ch. 10 10, 11
M Nov 13 Quality Costs and Productivity Ch. 11 2, 4
W Nov 15 Quality Costs and Productivity Ch. 11 12
M Nov 20 Cost-Volume-Profit Analysis Ch. 16 1, 2, 4
W Nov 22 Cost-Volume-Profit Analysis Ch. 16 12, 14
M Nov 27 Tactical Decision Making Ch. 17 3, 7
W Nov 29 Tactical Decision Making Ch. 17 10, 11
M Dec 4 THIRD INTERIM EXAMINATION
W Dec 6 REVIEW
*Excel templates available for italic-bold problems.
Final Exam Schedule: MW 9:00: Friday, Dec. 15, 8:00am – 10:00am
MW 1:30: Monday, Dec. 11, 12:45pm – 2:45pm
MW 6:00: Monday, Dec. 11, 5:15pm – 7:15pm