ACCOUNTANCY 2

Management Accounting

Fall, 2000

CALIFORNIA STATE UNIVERSITY, SACRAMENTO

College of Business Administration

Professor C. H. Stanley

Office: TAH-2076

Office Phone: 278-7143

Course URL: www.csus.edu/indiv/s/stanleych

E-Mail Address: stanleych@csus.edu

Office Hours: M 10:30—11:30, M 4:30—5:30, W 3:00—4:00

Text: Management Accounting, 5^th Ed., by Hansen & Mowen

COURSE POLICIES AND SUGGESTIONS

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 hansen.swcollege.com; click on Management Accounting 5^th 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 stanleych@csus.edu. 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.

COURSE GRADE WEIGHTS:
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

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