ACCY 002, Section 4
Managerial Accounting Syllabus
California State University, Sacramento
Department of Accountancy
College of Business Administration

Spring 2001

Instructor

Overview

Resources

Syllabus

WebCT

Objectives

Homework and Grades

Grades

Text

Catalog Description:

ACCY002. Managerial Accounting. Use and reporting of accounting data for managerial planning, control, and decision making. Broad coverage of concepts, classification, and behavior of costs.

Prerequisite: ACCY 00, Accounting Fundamentals

Units: 3

Course Objectives

This course will focus on managerial accounting theory and practice. Managerial accounting terms and systems, budgeting, breakeven analysis, and decision making/scorekeeping will be covered.

• Students will gain an understanding of the theory and practice of managerial accounting through lecture, discussion, cases and exercises.
• The student will prepare, use and understand managerial accounting spreadsheets and other managerial accounting tools.

Homework, Attendance, and Grading

Midterm Examinations (3 @ 200 points each)	600
Final (Optional, replaces lowest Midterm score)	200
Homework/Quizzes/Participation (see below)	200
Possible Points	800

Grades

There will be eleven quizzes, as seen on the class schedule. The highest ten scores will be used in calculating your grade. In total, quizzes will account for 100 points of your total grade (10 quizzes at 10 points each). Instructions for taking the quizzes will be provded during the term. Late quizzes and homework cannot be accepted. You will be required to physically attend class to take the midterm examinations. Exceptions to this policy cannot be made.

Materials

 Required: Management Accounting, 5th Edition, Hansen and Mowen, South-Western College Publishing ISBN: 0-324-00226-2

You can purchase books through the Hornet Bookstore. Check their Distance and Distributed Learning page at http://www.bookstore.csus.edu/bookstore/distance/ for ordering information.

Class Schedule
(Tentative, subject to change as necessary by Instructor)

Date	Topic	Chapter	Assignment
Jan 30	Introduction	1
Feb 1	Introduction	1
Feb 6	Basics	2
Feb 8	Basics	2	2-13/2-14 (Due Feb 13)
Feb 13	Activity Costing	3	Quiz Chapter 2
Take quizzes at
Feb 15	Activity Costing	3	3-15
Feb 20	ABC	4	Quiz Chapter 3
Feb 22	ABC	4	4-15
Feb 27	Review	1-4	Quiz Chapter 4
Mar 1	Examination I (Ch 1-4)
Mar 6	Job Ordering Costing	5
Mar 8	Job Ordering Costing	5	5-20
Mar 13	Process Costing	6	Quiz Chapter 5
Mar 15	Process Costing	6	6-27
Mar 20	Support Allocation	7	Quiz Chapter 6
Mar 22	Support Allocation	7	7-18
Mar 27	ABC	8	Quiz Chapter 7
Mar 29	ABC	8	8-23
Apr 3	Review	5-8	Quiz Chapter 8
Apr 5	Examination II (Ch 5-8)
Spring Break
Apr 17	Standard Costing	9
April 19	Standard Costing	9	9-16
Apr 24	Responsibility Acctg	10	Quiz Chapter 9
Apr 26	Responsibility Acctg	10	10-15
May 1	Segment Reporting	15	Quiz Chapter 10
May 3	Segment Reporting	15	15-18/15-21
May 8	CVP Analysis	16	Quiz Chapter 15
May 10	CVP Analysis	16	16-19
May 15	Review	9,10,15,16	Quiz Chapter 16
May 17	Midterm Examination III
May 24	Final Exam 8:00am - 10:00am