csuf

Department of Accounting

College of Business and Economics
California State University, Fullerton

The Department of Accounting is a separately accredited entity within the College of Business and Economics at California State University, Fullerton

Department Mission  To offer high-quality accounting programs that meet the requirements of the accounting profession and are relevant to a diverse group of undergraduate and graduate students; to advance accounting education and knowledge through basic, applied and pedagogical research; and to promote valuable associations with business and professional communities.

Accounting 201B 
Managerial Accounting

Summer 2005B

SYLLABUS

Class

Class Time:          Mondays, Tuesdays, Thursdays, 6:00 – 8:50 P.M.

Classroom:           LH 303

Section Number:   06

Schedule Number: 10023

Units:  3

 

Prerequisites:  Accounting 201A (Financial Accounting).  Not open to freshmen.

 

Description: 

 

Introduction to managerial accounting; product costing; budgetary control and responsibility accounting; analysis and techniques for aiding management planning and control decisions; basic income tax.

 

 

 

 

Instructor

Name:   Paul Sheldon Foote         

Offices: 617 Langsdorf Hall (Fullerton campus)

Office Hours: Mondays, Tuesdays, Thursdays, after class.  By appointment.

     

Office telephone:   (714) 278-2682

Email:  pfoote@fullerton.edu

Web Site: http://business.fullerton.edu/accounting/pfoote/

 

Required materials:

Folk, Jeannie M., Ray H. Garrison, and Eric Noreen, Introduction to Managerial Accounting, McGraw-Hill/Irwin, 2002.  ISBN: 0-07-242224-6.

http://www.mhhe.com/folk1e

Supplements:

The publisher provides a free Online Learning Center for students at:

http://highered.mcgraw-hill.com/sites/0072422246/student_view0/

For each chapter, you will find:

Learning Objectives

Chapter Outline

PowerPoint Presentations

Internet Exercises

Multiple Choice Quiz

Alternate Problems

Practice Exams

Excel Spreadsheets

Course Objectives

Upon completion of this course, each student should be able to:

 

1.     Identify and understand the basic concepts of managerial accounting including: (1) the distinction between managerial and financial accounting; (2) the functions of management; (3) the distinction between direct and indirect costs; and (4) the manufacturing business environment.

 

2.     Understand and distinguish the concepts of job order, process, and activity based cost accounting; and apply these concepts and techniques to practical situations.

 

3.     Understand the concepts relating to Cost-Volume-Profit Relationships and apply the concepts to practical situations.

 

4.     Understand the concepts relating to analysis of cost behavior and the application and use of the cost data.

 

5.   Understand and apply the concepts of budgetary planning, budgetary control, responsibility accounting, and performance evaluation through standard costs.

         

6.  Understand and apply the techniques relating to relevant costs for decision making, capital budgeting decisions, and financial statement analysis.

 

          7.  Understand the importance of ethical decision making in the business environment.

 

          8.  Understand global issues as they relate to the U.S. business environment.

 

9.  Understand the impact of political, social, legal, and regulatory environmental issues on the accounting profession as well as the business environment.

 

10.  Understand the richness that diversity can bring to an organization as well as the cultural                      implications of doing business in a diverse environment.

 

Learning Objectives:

Several modules of the course are designed:

 

1.  To address functional competencies such as decision modeling, reporting, research and                      leveraging technology to enhance decision modeling and research.

 

2.  To address personal competencies such as professional demeanor, problem solving and decision making, communication, both written and oral, and leveraging technology to enhance communication.        `

 

3.  To address broad business perspective competencies such as strategic/critical thinking, industry/sector perspective, and marketing/client focus.

 

Teaching Method: 

Accounting is not a spectator sport.  Much of the class meetings will be devoted to explanations of the solutions to managerial accounting problems.  You should attempt to solve problems before coming to class.  Simply copying correct answers during class meetings will not result in success in this course.  You need to write notes in your own words as to why you made errors in your solutions.

The midterm and final examinations will consist of problems.  There will be no multiple choice, true-false, short answer, or essay questions.  Vague understandings of general concepts will be insufficient for passing quantitative examinations.  The examinations will be:  (1) closed books and notes (2) assigned seating (3) more than one version.

Class Attendance: Your prompt and faithful attendance could make the difference between success and failure in this course.

Bookstores:

Titan Bookstore, 800 North State College Boulevard, Fullerton, CA 92834, (714) 278-3418, (714) 278-2031 FAX.  El Toro Campus:  ETC-220, (949) 936-1635.

You may purchase textbooks online at:

http://bookstore.fullerton.edu

Titan Bookstore has a low price guarantee.  If you learn that another local bookstore is selling textbooks for less than what you paid at Titan Bookstore, complete a low price guarantee refund request at the Titan Bookstore in Fullerton.

Text Mart, 2436 East Chapman Avenue, Fullerton, CA 92831, (714) 449-7999, (714) 449-7990 FAX

The following Web sites will find the best online book prices:

http://www.bizrate.com

http://www.shopping.com/

Topics Covered in Introduction to Managerial Accounting:

Chapter       Topic

1                 An Introduction to Managerial Accounting and Cost Concepts

2.                Systems Design:  Job-Order Costing

3.                Systems Design:  Activity-Based Costing

4.                Systems Design:  Process Costing

5                 Cost Behavior:  Analysis and Use

6                 Cost-Volume-Profit Relationships

7                 Profit Planning

8                 Standard Costs

9                 Flexible Budgets and Overhead Analysis

10                Decentralization

11                Relevant Costs for Decision-Making

12                Capital Budgeting Decisions

13                Statement of Cash Flows

14                Financial Statement Analysis

Student Computer Labs:

Fullerton Campus

McCarthy Hall Student Lab, MH 47

If you are a University Extended Education student, please email me to be placed on the list of students permitted to use this lab.  Other students will use their student identification cards to gain access to this lab.

This lab has installed the required software for College of Business Administration and Economics courses.

Recommended Textbooks and Learning Aids:

Study Guide and Workbook for use with Introduction to Managerial Accounting
by Jeannie M. Folk, Ray H. Garrison, Eric Noreen

List Price:

 

$47.25

Paperback: 168 pages Publisher: McGraw-Hill/Irwin; (June 7, 2001)

ISBN: 0072466367

Recommended Web Sites:

Accounting Software

http://www.as411.com/

Annual Reports

SEC Info          http://www.secinfo.com

ASP.NET

http://ibuyspy.com

http://msdn.microsoft.com/net/aspnet

http://www.asp.net

 

Auditing

http://www.auditnet.org

Biometrics

http://www.realtimenorthamerica.com

 

Bots

For the latest list of bots to use in Internet research, see:

http://www.botspot.com

For example, there is a free bot, Copernic Agent Basic, available (in English, French, German, and in Spanish) for downloading from:  http://www.copernic.com

Capital Budgeting

Real Options in Petroleum

http://www.puc-rio.br/marco.ind/main.html

 

Certification

Certified Information Technology Professional (CITP)

http://www.aicpa.org

 

Citation Styles

For a comparison of citation styles (such as AMA, APA, Chicago, MLA, Turabian), including for referencing online sources:

http://bailiwick.lib.uiowa.edu/journalism/cite.html

http://www.bedfordstmartins.com/online/citex.html

http://www.liunet.edu/cwis/cwp/library/workshop/citation.htm

Company Data

http://www.hoovers.com/

http://finance.yahoo.com/?u

Financial Accounting Standards Board (FASB)

http://www.fasb.org/

Fraud

http://www.cfenet.com/splash/

http://www.coso.org

Groups

To find or create your own discussion group online for research purposes:

http://groups-beta.google.com/

http://groups.msn.com/

http://groups.yahoo.com/

Inspiration Software

A good way to improve your research papers is to use Inspiration.  You may download a free 30-day trial of this software at:

 

http://www.inspiration.com/freetrial/index.cfm

Libraries

http://guides.library.fullerton.edu/introduction/

 

Microsoft SQL Server

http://www.sql-server-performance.com

.NET (Microsoft .NET Framework)

http://msdn.microsoft.com/netframework/

http://www.dotnetjunkies.com

http://www.foundstone.com

http://www.gotdotnet.com

Peachtree Software

http://www.peachtree.com

Portals

http://www.ittoolbox.com/  Ittoolbox

and

http://www.openitx.com  Open IT Exchange

The purpose of this portal is to provide a place for students and professionals to find resources and exchange ideas about IT topics.  There are specialized groups for technical questions on topics such as SAP R/3.  You may subscribe to receive free email on specialized topics.

If you think that any of your research papers are of high enough quality to help advance your career, then you may email the research papers for consideration for posting to: academicprogram@ITtoolbox.com

Publication Subscriptions with Student Discounts

The Economist:  http://www.economistacademic.com/ 

Financial Times:  http://www.ft.com

Wall Street Journal:  https://users2.wsj.com/wsjreg/do/loadStudentReg?call=R_ST_EDU&KEY_EXT_CODE=77ABBA

SAP R/3

http://help.sap.com

http://www.sap.com

http://www.sapassist.com

http://www.sapbwportals2004.com     BW (data warehousing) and Portals

http://www.sap-consulting.com

http://www.sapfans.com

http://www.sapfaq.com

http://www.sapfinancials2006.com      Financial accounting

http://www.saphr2006.com                 HR (Human Resources)

http://www.sapinfo.net

http://www.sapinsider.com

http://www.saplabs.com

http://www.saplinks.net/

http://www.sap-press.com                  Books published by SAP Press

http://www.sapscm2006.com              Logistics and Supply Chain Management

http://www.saptech.com

 

Search Engines

http://www.askjeeves.com

http://www.BlowSearch.com

http://www.dogpile.com

http://www.google.com

http://www.hotbot.com

www.ixquick.com

http://www.mamma.com

http://www.northernlight.com

http://www.snap.com

http://www.yahoo.com

Search Engine Ratings

http://www.searchenginewatch.com

http://www.squirrelnet.com

Translations (of Web searches, documents, email in foreign languages)

http://babelfish.altavista.com/

Web Development

http://www.the-new-world.com/

http://www.webwizguide.info/

White Papers

http://www.bitpipe.com

http://www.itpapers.com

XBRL

http://web.bryant.edu/~xbrl

http://www.xbrl.org

XML

http://www.w3.org/XML

http://www.w3schools.com/xml

http://www.xml.com

http://www.xml.org

Registration and Fees; Add/Drop Procedures:

Please consult your current Class Schedule for the TITAN add and drop periods and procedures. http://portal1.fullerton.edu/schedule/index.aspx

 

Grading:

Please review each semester the university’s current grading policies:

http://www.fullerton.edu/catalog/university_regulations/gradingpol.asp

Do not remain in any course in which you are earning low scores on the assumption that there will be some incomplete or withdrawal options.  Grading options and bases for approving those options change.

Grading will be based upon the distribution of total points at the end of the course only.  Curving techniques: (1) straight scale applied to your percentage of the top student's total score (2) z score = (your score - class mean)/class standard deviation. My Excel spreadsheet selects the highest grade based upon the distribution of total scores for all students in all of my sections of this course.

Plus and minus grades will be used in this course and will convert in the following ways in determining your grade point average:

A+ = 4.0, A   = 3.7, B+ = 3.3, B   = 3.0, B- = 2.7, C+ = 2.3, C   = 2.0, C- = 1.7, D+ = 1.3, D = 0.7, F = 0.0

For details on grading practices, see:

http://www.fullerton.edu/senate/PDF/300/UPS300-020.pdf

 

 

 

 

 

Cumulative

Letter

 

 

 

 

 

Z Score

Probability

Grade

Percentage

 

 

 

 

 

 

 

 

 

 

 

 

1.51

0.934478

A

93.34%

 

100

3.333333

96.66667

1.5

0.933193

A-

93.33%

 

96.66667

3.333333

93.33333

1.29

0.901475

A-

90.00%

 

93.33333

3.333333

90

1.28

0.899727

B+

89.99%

 

 

 

 

0.97

0.833977

B+

86.67%

 

90

6.666667

83.33333

0.96

0.831472

B

86.66%

 

83.33333

6.666667

76.66667

0.73

0.767305

B

83.34%

 

76.66667

6.666667

70

0.72

0.764238

B-

83.33%

 

 

 

 

0.53

0.701944

B-

80.00%

 

70

13.33333

56.66667

0.52

0.698468

C+

79.99%

 

56.66667

13.33333

43.33333

0.17

0.567495

C+

76.67%

 

43.33333

13.33333

30

0.16

0.563559

C

76.66%

 

 

 

 

-0.16

0.436441

C

73.34%

 

30

6.666667

23.33333

-0.17

0.432505

C-

73.33%

 

23.33333

6.666667

16.66667

-0.52

0.301532

C-

70.00%

 

16.66667

6.666667

10

-0.53

0.298056

D+

69.99%

 

 

 

 

-0.72

0.235762

D+

66.67%

 

 

 

 

-0.73

0.232695

D

66.66%

 

 

 

 

-0.96

0.168528

D

63.34%

 

 

 

 

-0.97

0.166023

D-

63.33%

 

 

 

 

-1.28

0.100273

D-

60.00%

 

 

 

 

-1.29

0.098525

F

59.99%

 

 

 

 

 

 

 

 

 

 

 

 

Notes on undergraduate grading:

 

 

 

 

A

10% of the area under the curve; one-third for A-

 

 

B

20% of the area under the curve, one-third each for B+, B, and B-

 

C

40% of the area under the curve, one-third each for C+, C, and C-

 

D

20% of the area under the curve, one third each for D+, D, and D-

 

F

10% of the area under the curve

 

 

 

 

 

Capital Budgeting Research Paper = 10%

Midterm Examination = 45%

Comprehensive Final Examination      =  45%

 

 

 

Examinations are closed books and closed notes.  There will be assigned seating.  The typical format will be accounting problems. There will be NO true/false questions, multiple-choice questions, or essay questions. There will be NO makeup or early examinations.

Please note that there are no extra-credit or late assignment submission opportunities at the end of the semester.   

Turnitin.com:

Some assignments require you to upload your research papers to Turnitin.com.  The procedure is:

Use your Internet browser to go to http://www.turnitin.com

If you have used turnitin.com for a prior course, then enter your email address and password.  Click:  Log In.  Then, add this course. 

Class Name = ACCT 201B Summer 2005B

Class ID = 1312902

Enrollment Password = ACCT201B

There are two ways to upload a paper:  (1) browse your computer for the file and upload that file (2) copy the file and paste it at turnitin.com.  If you have completed the upload correctly, the system will generate a delivery receipt.  Print or save to a disk that delivery receipt.

If you have never used turnitin.com, then click on:  New to Turnitin?  Follow the instructions.  Be sure to make a note of the email account and the password you selected for turnitin.com.  Provide only the required information for registering.

If you need a longer explanation of how to use the features, download the Student User Guide.

 

 

Writing Help: (These might not be available during the summer.)

 

csuf 

 


Writing assignments looming?  Midterm stress or end-semester crush? Send us your business students.

Three campus institutions offer targeted writing assistance:

 

Business Writing Center                                                                                                                  

Help is

our business!

CBE Tutoring services for business writing

MH-46

714.278.2704 (walk in or call)

Students can make appointments online: http://business.fullerton.edu/tutor/cbetutor/

SPECIALTY: business document formats, strategies, and tone

University Learning Center 

 


Tutoring services for all campus disciplines and subjects

MH-33

714.278.2738 (walk in or call for appt.)

MH-78 Computer Lab

714.278.7325

SPECIALTY: All college writing (written/oral language concerns), ESL

 

Writing Center 

 


Run by the English Department; currently open only to students in the Humanities or to students taking HSS classes.

MH-45

SPECIALTY:  College-level essay; ESL and grammar

 

Academic Dishonesty

The University's policy on academic dishonesty is that the faculty may assign an F in the course and send a formal report to the Vice President for Student Affairs for possible university-level disciplinary action. Do your own, individual work. Maximize your personal growth as a scholar. Do not copy solutions from any student or from any other source. CSUF values intellectual and personal integrity within the learning process. See the current catalog for complete details.

http://www.fullerton.edu/catalog/

Receiving Email

Throughout the semester, you will receive many emails from me—if your mailbox is not full.  To ensure that your mailbox is not full, check your settings for the software you use for sending and receiving email.  Some examples are:

1.       Microsoft Outlook Express

Tools—Accounts

Click on:  Mail tab

Select an Internet mail account and click on:  Properties

Click on:  Advanced tab

Under “Delivery”, be sure that there is nothing in the box to the left of “Leave a copy of messages on server”.

2.       Microsoft Outlook

Tools—E-mail Accounts

To view or change existing e-mail accounts, click on:  Next

Select an e-mail account.

Click on:  Change

Click on:  More Settings

Click on:  Advanced tab

Under “Delivery”, be sure that there is nothing in the box to the left of “Leave a copy of messages on server”.

Some students prefer to create separate email accounts for their courses, such as:  ACCT201B@yahoo.com or ACCT201B@hotmail.com

Meetings:

At the first meeting, you will provide me with an email address. All assignments and any changes in class meetings will be communicated to you via email. You are responsible for checking your email daily.  Be sure that your mailbox is not full. Be sure that you are using an email account with a service accepting attachments.

 

 

 

 

 

 

 

 

Section 6, Mondays, Tuesdays, and Thursdays, 6:00 - 8:50 P.M.

 

 

 

 

 

 

 

Meeting

Day

Month

Date

MH 442

Due

 

 

 

 

 

 

 

 

1

M

7

11

Chapters 1, 2

 

 

2

T

7

12

Chapter 3

 

 

3

R

7

14

Chapter 4

 

 

4

M

7

18

Chapter 5

 

 

5

T

7

19

Chapter 6

 

 

6

R

7

21

Chapter 7

 

 

7

M

7

25

Midterm Examination (1 – 7)

Examination

 

8

T

7

26

Chapter 8

 

 

9

R

7

28

Chapter 9

 

 

10

M

8

 1

Chapter 10

 

 

11

T

8

 2

Chapter 11

 

 

12

R

8

 4

Chapter 12

 

 

13

M

8

8

Chapter 14

 

 

14

T

8

9

Research Paper Presentations

Research Paper printed copy plus upload to turnitin.com

 

15

R

8

11

Comprehensive Final Exam

Examination

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

After the first meeting, attempt all of the following assigned exercises and problems before coming to each class meeting.  If you simply attend class and copy answers from the screen, you are unlikely to pass this course.

MEETING          CHAPTER*                    ASSIGNMENTS                          TOPICS

 1                     Chapter1 (i,iii)              P1-1,2,7,5                               An introduction to Managerial

                                                                                                            Accounting and Cost Concepts

 

                        Chapter 2 (i)                 P2-6,7                                     Systems Design: Job Order

                                                                                                            Costing

                                                           

 2                     Chapter 3                     P3-6, 4                                                Systems Design: Activity Based

                                                                                                            Costing

                                                                                               

 3                     Chapter 4 (iv)               P4-2,5                                     Systems Design: Process Costing

                                   

  4                    Chapter 5                     P5-5,6                                     Cost Behavior Analysis & use

  5                    Chapter 6                     P6-5,9                                     Cost Volume-Profit

                                                                                                            Relationships

  6                    Chapter 7 (iv)               P7-2,5                                     Profit Planning                        

  7                    Midterm Examination

  8                    Chapter 8, App8A (iv)   P8-2,6                                     Standard Costs                                                           

  9                    Chapter 9                     P9-5,7                                     Flexible Budgets & Overhead

                                                                                                            Analysis

  10                  Chapter 10 (ii,iv)                      P10-2,3,5                                Decentralization

  11                  Chapter 11 (ii)              P11-2,3,5                                Relevant Costs for Decision                                                                                                                             Making

  12                  Chapter 12, App12A&  P12-2,5                                               Capital Budgeting Decisions

                        12B                                                     

 

  13                  Chapter 14                   P14-1,2,3                                Financial Statement Analysis                          

                        Capital Budgeting research paper due: printed copy plus uploaded to                                                http://www.turnitin.com

   14                         Comprehensive Final Examination

 

*    (i) Ethical issues

     (ii) Global issues

     (iii) Political, social, legal, and environmental issues

     (iv)Technological issues

     (v) Impact of demographic diversity on the organization

Research Paper Assignment:

Title:  Capital Budgeting

Step 1:  This is an individual assignment.  Download the Capital Budgeting Analysis spreadsheet from:

AuditNet.org

Spreadsheets for Auditors and Accountants 

http://www.auditnet.org/spreadsheets.htm

Spreadsheet Tools 

The following spreadsheets were created in Microsoft Excel. The spreadsheets came from various web sites or contributions from other auditors and all are free to use. Although they are not copy protected that does not mean that they are not copyrighted.  Please be advised of the following:

If you have questions about the following spreadsheets, please contact adamodar@stern.nyu.edu

  1. Capital Budgeting Analysis (xls) - Basic program for doing capital budgeting analysis with inclusion of opportunity costs, working capital requirements, etc.

The name of your saved Excel spreadsheet file will be: capbudg

Step 2:  Research the methods being used in the spreadsheet.

Step 3:  Substitute different values in your spreadsheet to determine how your spreadsheets answers change.  Print and label some of the variations and place them in an appendix.  Use letters or numbers to distinguish each appendix.

Step 4:  Write your paper using Microsoft Word and a 14-point font.  Use your own words.  If you use any quotations, keep the quotations short, use quotation marks, and show the references.  

Step 5:  Include a reference section after your conclusions and before your appendices.  Include all types of references in good form, including complete Internet references.  Your references must be complete.  Any reader should be able to find the referenced resource online or in a library.

Step 6:  Check your spelling and grammar.

Step 7:  Print one copy of your paper to submit to me. 

Step 8:  Upload your paper (without the appendices) to:  http://www.turnitin.com

Research Paper and Presentation Standards:

Submit your assignments at the start of the class meetings. If, on rare occasions, you must miss class, then email your assignment to me before the start of the class meeting shown as the due date for the assignment. Late submissions will usually receive substantially lower grades because student presentations are an integral component of this course.

Check your spelling and grammar. Word, Excel, and PowerPoint have spell checking capabilities. You will receive lower grades if there are spelling errors or grammar errors.

Do your own work. In my sections, there will be NO group assignments. While you may discuss with others in the course the concepts of the course, you may not submit identical or similar solutions to assignments. Use your own words, computations, and formats. Do not copy solutions from any source. If you cannot explain your own answers, then I must assume that you did not author them. All cases of plagiarism will be reported in writing to the Vice President for Student Affairs.

Research Paper (or Written Assignment) and Presentation Guidelines:

Do:

Use Microsoft Word’s Header and Footer (under View) to identify each assignment and the author.

Use page numbers.

Include a title for each assignment.

Use subheadings.

Include references in the body of your paper (where you use them) and complete references at the end of the paper.

Use quotation marks when you quote others.

Label the sources of any charts or tables you copied from Web sites or from printed materials.

Check your spelling and grammar with Microsoft Word.

Use 14-point fonts.

State a clear focus in the first paragraph.

Explain the importance of the research problem.

End your research paper with a conclusion.

Do NOT:

Confuse its and it’s.

Use etc. (or "and so on") when the reader cannot complete the series.

Example 1: Number each page: 1, 2, 3, etc.

Example 2: My favorite things are: stars, birds, etc.

 

Research Paper References

Your research paper must include page number references within the body of the paper.

SAP Hands-on Assignments:  During the course, you will be provided with SAP R/3 accounts and with detailed instructions on how to complete your SAP R/3 hands-on assignments.

Assessment Tools:

The main purpose of the degree program at the College of Business & Economics (CBE) at Cal State Fullerton is to provide you with the knowledge and skills that prepare you for a successful career in business.  In order to assist us in achieving this goal, we will use a number of assessment tools to track your progress throughout the CBE curriculum.  Please expect to participate in CBE assessment activities in several of your courses while at the CBE.  As you do so, you will assist us in identifying our program’s strengths and weaknesses as well as areas for potential improvement.  In other words, you are making an important investment in the value of your degree.

Instructor: Paul Sheldon Foote

Education: BBA, The University of Michigan--Ann Arbor; MBA, Harvard Business School; Advanced Professional Certificate in Accounting, New York University; Ph.D., Michigan State University. Legal studies, New England School of Law. Persian language studies, Harvard and Michigan State. Arabic language studies, New York University and Michigan State University.

Teaching Experience: University of California, Irvine; University of Washington; Chapman University; Sultan Qaboos University (Sultanate of Oman); Pepperdine University; New York University; Oakland University; Saginaw Valley State University; University of Windsor (Canada); University of Michigan—Flint; Michigan State University.

University Administration Experience:  Associate Dean, Chapman University.

Publications: CORPORATE PROFITABILITY: Determinants and Forecasts, University Microfilms International, Ann Arbor, Michigan, 1983; numerous articles, especially in the Journal of Business Forecasting.

Public Accounting Experience: Touche Ross [now Deloitte and Touche], Los Angeles, 1988.

CPA Review Experience: California State University, Fullerton CPA Review, 1998 – present. Conviser-Duffy, 1997. The Mark Dauberman CPA Review Course [now Mark’s CPA Review], Los Angeles, 1988-1990. Formerly in New York City with: Conviser-Miller; Lambers.

CMA Review Experience: Malibu Publishing Company.

Consulting and Seminar Leading Experience: Financial Forecasting; What A CPA Should Know About Investment Decisions; Audit Sampling; Strategic Planning and Information Systems; Fundamentals of EDP Auditing; Compilation and Review of Forecasts and Projections; Audit Risk, Sampling and Materiality. Internal Control Systems and Fraud Auditing consulting.

Business Experience: Singer Sewing Machine Company (Greece, Iran, Turkey, Lebanon, Morocco); Citicorp (Lebanon and India); Mutual of New York (New York City); Barclays Bank (London, England).

Governmental Experience: United States Department of Commerce (Iran); The Regional Development Fund (Oslo, Norway).

Military Experience: United States Army, Vietnam.

Expert Witness Experience: have served as an expert witness in litigation involving accounting, 1989.

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