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northwesterly Missouri carry University 51-646-40 managerial accounting January 12 February 14, 2013 St. Joseph pose Instructor Dr. R. WoodOffice Colden H completely 2100 (Maryville campus) Teleph ace 562-1759e-mail emailprotected edu escritoire 562-1835 melodic line DESCRIPTION A potassium alum level assembly line in the principles and mathematical action of managerial and cost method of accountancy information. The wrinkle firsts develops an intellectual of the concepts and procedures for a topical orbit and then through gestures, problems, and suit of clothes readings applies them.The major topical atomic number 18as include the role of accounting information to guidance, cost concepts, cost behavior, cost systems, budgeting, allocation, relevant costs, variances, capital budgeting, planning and control. textual matterbook Managerial news report, Fourth Edition (2010), crowd together Jiambalvo, Wiley, ISBN 978-0-470-33334-1 Textbooks sess be ordered t hrough, http//www. nwmissouri. bncollege. com the binturong bookstore (660. 562. 1246), Amazon, or other online vendor. oblige READINGS In addendum to the textbook thither ar required name readings.These ar listed in the syllabus and at the e companion lay under the Articles by Chapter heading or in the webliography. Alternatively the articles may be undercoat at most either University library, the full reference is given up in the syllabus and online. eCOMPANION SITE The site is originally organized by chapter. Each chapter lists the assign follow-up questions and problems along with their solutions, PowerPoint slides, additional problems for selected topics, and readings for some(prenominal) articles. Other article readings are found under the Webliography tab.A copy of the daily enumeration and general syllabus items is too at the site. OPTIONAL MATERIALS http//www. wiley. com/college/jiambalvo (click on the assimilator Companion Site link) the site offers Power Point slides for each chapter, review questions and quizzes. Availability is non guaranteed, it is subject to Wiley Publishing. COURSE OBJECTIVES The course is designed to add understanding of management information needs, develop managerial accounting concepts, and the application of managerial accounting methods.The use of accounting data in aiding, planning, control, and decision making and its relationship to the management function is of primary importance. In addition the student testament understand more of the various accounting compend procedures for sale to management as well as their limitations. Upon completion of the course the student should hurl a broad understanding of the concepts and go for of managerial accounting, and how it aids managers in manufacturing and military service environments. ATTENDANCE Successful completion of this course requires regular material body attendance, especially in this short and condensed account.It is the students responsib ility to throw every information missed in come apart from other students, including any announcements that may reckon the schedule. Lectures, word of honor, announcements, or assigned material impart not be retell for the earn of absent students. Missing intravenous feeding break upes or half the contact hours, whichever comes first, go forth lead in a grade simplification of one letter grade, missing flipper classes will result in administrative withdrawal from the course or a grade of F as separate. northwestern Missouri State University 51-646 Managerial news reportPREPARATION and lodge Preparation for class is reading all chapter and article readings prior to class, you will obtain more and contribute more to class discussion. Assigned questions, exercises, and problems are optional in that they will not be collect, further it is expected that they will be completed, they are for your benefit and will help on exams. Assignments will be reviewed in class as time permits and when requested by the student. shells or articles will be calm and graded as noted below. Students will also be called on to go into in discussing questions, roblems, boldnesss, and readings. GRADE DETERMINATION 90- 100AMid call Exam45% 80 -89BFinal Exam45% 70 79CCollected Cases or Articles10% below70D (Failure)Total100% EXAMS Two unlikable book exams will be given will be given all over the chapters and material covered. The exams will cover the text (chapters, questions, problems, and cases), additional readings, any handouts, and class discussion. subside EXAMS No tests will be repeated for the benefit of absent students unless at that place is render of sufficient weight in the teachers judgment to merit it.Extenuating circumstances must(prenominal) be verifiable with an independent source. In no case will an exam be repeated if the student fails to notify the instructor or part secretary in advance of the absence. WRITTEN CASE REPORTS A total of two cases and/or articles will be collected and are payable immediately after class discussion, they will not be accepted afterwards. It must provide a description of the case or article, the major issues of concern to management, resolve the questions in the case or article, and when appropriate provide resolution to the problem(s) in the case or article.Note that the daily schedule also has additional questions for some cases. The length of the survey is determined by the case or article, but should not exceed four rogues. It must be typed using well-worn margins and type, and/or a (Excel) spreadsheet as appropriate. Cases for collecting will be assigned as the semester progresses but will come from those denoted with a pronged asterisk (**). DISABILITY ACCOMODATIONMS Students in this course who need disability accommodations/modifications should record a copy of their official Northwest accommodation letter from the LAP/S Committee to the instructor uring private touch hour s as early in the term as possible. Additional information can be found in the go for Students with Disabilities brochure available at the Student Services Center or online at www. nwmissouri. edu/swd. ACADEMIC DISHONESTY Per University and departmental policy, academic dishonesty will result in failure and dismissal from the course and possible dismissal from the University. A more fine description of the policy is in the ammonium alum catalog and in the last page of the syllabus. IMPORTANT DATES Class meetings Saturday January 12, 26, February 9Thursday January 17, 31, February 14 51-646 Managerial Accounting August 4 kinfolk 6 2012 Daily Schedule The schedule will likely change some as the semester progresses to accommodate for class discussion and unforeseen changes. For each day the chapters to be discussed, homework and case discussion points are listed. Half-way and at the end of the course there will be an exam. Cases denoted with a double asterisk ** may be collecte d and counted towards the grade. At the eCompanion site some article readings are under the chapter tab and others are linked through the webliography as noted.January 12, Saturday 9-5 pm Q=Question, Ex = Exercise, Pr = Problem CH 1 Managerial Accounting In The culture Age Q 1, 3, 4, 5, 7, 8, 9 Case 1-1 topical anesthetic 635 Case 1-2 Boswell Plumbing Products CH 2 Job-Order cost For Manufacturing And Service Companies Q 1- 10 Ex 12 Pr 1 Case 2-1 Brixton operative Devices (additional question How are costs allocated to the convergence such that producing more units would result in more of overhead being bury in inventory? ) Case 2-3 Dupage gunpowder Coating CH 3 Process be Q 1, 4, 5, 6, 10 Pr 2, 3, 8 and adjunct (online) Case 3-1 Tech-Tonic Sports DrinkJanuary 17, Thursday 6-10 pm CH 5 Variable cost Q 1 5, 9, 10 Ex 4, 5 Pr 4, 12, 15 CH 6 Cost Allocation And Activity-Based Costing (and handout on service department allocation) Q 2, 5, 6, 7, 9 Pr 1, 5, 6, 12, 16 Case 6-1 Easts ide Medical Testing** Devices (additional question Why or why not is Eastside better or worse off economically if they keep thermonuclear Systems business at existing prices? ) * Estrin, T. J. Kantor, and D. Albers, Is alphabet Suitable for Your Company? Management Accounting, April, 1994 40-45. * Tatikonda, D. OBrien, and R.Tatikonda, come through with 80/20, Management Accounting, February, 1999 40-44. January 26, Saturday 9-5 pm hit our discussion of chapter 6 CH 4 Cost-Volume-Profit depth psychology (and appendix on regression) Q 1, 3, 4, 6-10 Pr 2, 3, 4, 12, 15, 17 Case 4-3 Krogs Metalfab, Inc. ** (Additional essential pass judgment the lost profit using trey methods or variations in the data used, one of which must be simple regression. ) CH 8 Pricing Decisions, Analyzing Customer Profitability, and Activity-Based Pricing Q 1, 2, 3, 5, 6, 9, 10 Ex 6, 9 Pr 3, 4, 9 Shim, E. , and E. Sudit, How Manufacturers Price Products, Management Accounting, February, 1995 37-39. Mi dterm (chps 1, 2, 3, 5, 6) showtime at about 230 pm January 31, Thursday 6-10 pm CH 9 Capital Budgeting And Other Long-Run Decisions (Including concomitant A, B), and handout (online) Q 4, 6, 7, 8, 10 Ex 7, 11, 13, 14, 15, 18 Case 9-2 Sergo Games** (Case clarification use NPV analysis for each option additional requirement identify four qualitative considerations that would feign the decision) * Shank, J. and V.Guvindarajan, Strategic Cost Analysis of technological Investments, Sloan Management Review, Fall 1992 39-51. CH 10 budgetary Planning And Control Q 4, 7, 9, 10 Pr 3, 4 * Hope, Jeremy, and R. Fraser, Who Needs Budgets? Harvard Business Review, February, 2003 108-115. Webliography** * Fisher, J, L. Maines, S. Peffer, and G. Sprinkle, victimisation Budgets for Performance Evaluation set up of alternative Allocation and Horizontal Information unbalance on Budget Proposals, Budget Slack, and Performance, The Accounting Review, Vol. 7, No. 4 October 2002 847-865. Webliogra phy. February 9, Saturday 9-5 pm good continuation of Chapter 10 discussion CH 11 cadence Costs and Variance Analysis (including the appendix) and supply (online) Q 4, 5, 6, 7, 9 Ex 13 Pr 5, 15 Case 11-1 Jackson dear Case 11-2 Champion Industries CH 12 decentalisation and Performance Evaluation (include the appendix on transfer pricing) Q 1, 2, 7, 9, 10 Ex 6, 7, 8, 10 Pr. 8 Case 12-1 Home repute Stores * Lipe, M. G. and S.Salterio. The Balanced Scorecard Judgment Effects of Common and Unique Performance Measures, The Accounting Review, July, 2000, 283-298. Webliography. * Ittner, C. , D. Larcker, and M. Meyer, Subjectivity and the Weighing of Performance Measures read from a Balanced Scorecard The Accounting Review, July, 2003, 725-758. Webliography. February 14, Thursday 6-10 pm Review as requested Final exam (chps. 4, 8, 9, 10, 11, 12 or chapters/material covered since the mid-term)