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.
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:
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
Annual Reports
SEC Info http://www.secinfo.com
ASP.NET
http://msdn.microsoft.com/net/aspnet
Auditing
Biometrics
http://www.realtimenorthamerica.com
Bots
For the latest list of bots
to use in Internet research, see:
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)
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
Financial Accounting Standards Board (FASB)
Fraud
Groups
To
find or create your own discussion group online for research purposes:
http://groups-beta.google.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/
Peachtree Software
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://www.sapbwportals2004.com BW (data warehousing) and Portals
http://www.sapfinancials2006.com Financial accounting
http://www.saphr2006.com HR (Human Resources)
http://www.sap-press.com Books published by SAP Press
http://www.sapscm2006.com Logistics and Supply Chain
Management
Search Engines
Search Engine Ratings
http://www.searchenginewatch.com
Translations (of Web searches, documents, email in
foreign languages)
http://babelfish.altavista.com/
Web Development
White Papers
XBRL
XML
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 universitys 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
|
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Cumulative |
Letter |
|
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|
Z Score |
Probability |
Grade |
Percentage |
|
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|
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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% |
|
|
|
|
|
|
|
|
|
|
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Notes on undergraduate grading: |
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A |
10% of the area under the curve;
one-third for A- |
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B |
20% of the area under the curve,
one-third each for B+, B, and B- |
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C |
40% of the area under the curve,
one-third each for C+, C, and C- |
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D |
20% of the area under the curve, one
third each for D+, D, and D- |
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F |
10% of the area under the curve |
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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.)
Writing assignments looming? Midterm stress or end-semester crush? Send us
your business students.
Three campus institutions offer
targeted writing assistance:
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
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
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 meif 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
ToolsAccounts
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
ToolsE-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.
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Section 6,
Mondays, Tuesdays, and Thursdays, 6:00 - 8:50 P.M. |
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Meeting |
Day |
Month |
Date |
MH 442 |
Due |
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1 |
M |
7 |
11 |
Chapters 1, 2 |
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2 |
T |
7 |
12 |
Chapter 3 |
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3 |
R |
7 |
14 |
Chapter 4 |
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4 |
M |
7 |
18 |
Chapter 5 |
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5 |
T |
7 |
19 |
Chapter 6 |
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6 |
R |
7 |
21 |
Chapter 7 |
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7 |
M |
7 |
25 |
Midterm
Examination (1 7) |
Examination |
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8 |
T |
7 |
26 |
Chapter 8 |
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9 |
R |
7 |
28 |
Chapter 9 |
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10 |
M |
8 |
1 |
Chapter 10 |
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11 |
T |
8 |
2 |
Chapter 11 |
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12 |
R |
8 |
4 |
Chapter 12 |
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13 |
M |
8 |
8 |
Chapter 14 |
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14 |
T |
8 |
9 |
Research Paper
Presentations |
Research Paper
printed copy plus upload to turnitin.com |
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15 |
R |
8 |
11 |
Comprehensive
Final Exam |
Examination |
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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:
- The spreadsheets are designed to work with Windows.
- Download the xls files by right clicking your mouse and then choose to save the target file to your hard drive.
- Download ZIP files by left clicking your mouse. You need to have Winzip installed to unzip the file.
If you have questions about the following spreadsheets, please contact adamodar@stern.nyu.edu
- 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 Words
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 its.
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 programs 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 MichiganFlint;
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
Marks 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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