Management Accounting

Fall, 2000


College of Business Administration

Professor C. H. Stanley                                                          

Office: TAH-2076

Office Phone: 278-7143

Course URL:

E-Mail Address:

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.

If you want to do extra problems, you can compare your work with the solutions manual in my office or with the accounting tutors.

OTHER HELP.  PowerPoint slides, Excel spreadsheets, and self-quizzes for each chapter are available on the web.  To access them, point your browser to; click on Management Accounting 5th Edition, and click on Student Resources.

Many students report that the Study Guide available in the University Bookstore helps them learn the required material.

One-on-one tutorials for the course will be available in Tahoe Hall, rooms 2075, 2077, and 2079 beginning on September 5.

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.

PARTICIPATION.  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)

QUESTIONS.  The quickest way to reach me is through e-mail at I check for messages at least once each day that I am in town, and I will answer all mail.

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)

Fall, 2000       Accountancy 2—Assignment Sheet      C. H.  Stanley


Date           Subject                               Read    Homework

M Aug 28       Introduction                          Ch.  1 

W Aug 30       Management Accounting Concepts        Ch.  2  2, 13



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



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



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



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