Draft

COURSE : ACCOUNTING FOR MANAGERS

CODE NUMBER PERIOD

SYLLABUS
SKS : 3

: ACCT 51207 : FEBRUARI MEI 2013 (SEMESTER GENAP)

COURSE DESCRIPTION AND OBJECTIVES

This course is designed to introduce the student to the fundamental principles of financial accounting and management accounting. By the end of this course, the student 1. Should be familiar with the basic terminology of the accounting discipline, and demonstrate an understanding of accounting and record keeping procedures including the complete accounting cycle Should be able to understand the information reported in the income statement, balance sheet, statement of retained earnings, and statement of cash flow,. Should be able to do a basic analysis of financial statements Should be able to use the accounting information for managerial decisions.

2.

3. 4.

CLASSROOM PROCEDURES AND STUDENT RESPONSIBILITIES

This course will apply the Participants Centered Learning method. Students are required to read the materials based on the reading assignments in the syllabus and actively participate during the class sessions. As class participation is an essential part of the learning experience in this course, students are expected to contribute significantly toward that experience. Students are expected to attend the class and attempt to solve the homework and case assigned for that day All of the problems and cases will be solved in a group (consist of 3 to 4 person for each group), and the students should submit the answer of the problem(s) and case(s) according to the assignment schedules There will be some quizzes in this class, and those quizzes can be held with or without any prior announcement. There is no make-up for missed quizzes. The exam will be an open book exam.

TEXT BOOKS

Required Anthony, Robert N., David E. Hawkins and Kenneth A. Merchant, Accounting: Text and Cases, 13th edition, Irwin McGraw-Hill, 2011. Additional/Supplement

AAH/Sept 2011

1/5

Phillips, Libby, and Libby, Fundamentals of Financial Accounting, 3rd edition, McGraw-Hill, 2011 Hilton and Platt., Managerial Accounting, Global Edition, Mc. Graw-Hill, 2011

COURSE GRADES

MID-TERM EXAM FINAL EXAM QUIZ AND HOMEWORK CLASS PARTICIPATION

35% 15%

35% 15%

CLASS SCHEDULES
WEEKS
1

AND

READING ASSIGNMENT PART I

READING AND CASES ASSIGNMENT
(AHM)

TOPICS

Basic Concepts of Accounting: Balance 1. Ch.. 1 (p.2-5 and p.12-18) & Sheet 2 2. Problem 2-3 Case: 2-3: Lone Pine Cafe (A) Basic Concepts of Accounting: Income Ch.. 3 Statement Problem 3-7 Case 3-2: Lone Pine Cafe (B) Accounting Records and Systems Ch. 4 Problem 4-2 Case: 4-3: Copies Express Ch. 5 Problem 5-4 Case 5-1: Stern Corporation (A) Ch. 6 Problem 6-5 Case 6-3 Manufacturing

Revenue and Monetary Assets

Cost of Sales and Inventories

Morgan

Long-lived Nonmonetary Their Amortization

Assets

and Ch. 7 Problem 7-1 Case 7-1: Stern Corporation (B) Ch. 8 Problem 8-5 Problem 8-6

Source of Capital: Debt

MID-TERM EXAM

AAH/Sept 2011

2/5

CLASS SCHEDULES
WEEKS
8

AND

READING ASSIGNMENT PART II

READING AND CASES ASSIGNMENT
(AHM)

TOPICS
Source of Capital: Owners Equity

Ch. 9 Problem 9-5 Problem 9-6 Problem 9-7 Ch. 11 Problem 11-4 Case 11-2: Amerbran Company (A) Ch. 12 Problem 12-1 Problem 12-2 Problem 12-3 Ch. 13 Case 13-2: Amerbran Company (B) Case 13-4 Ch. 16 Problem 16-2 Case 16-2: Prestige Telephone Company Ch. 17 & 18 Problem 17-1 Case 18-2: Creamery, Inc. Ch. 26 Problem 26-1
3/5

Statement of Cash Flows

10

Investment in Other Companies

11

Financial Statement Analysis

12

The Behavior of Costs

13

Product Costing

California

14

Short-run Alternative Choice Decisions

AAH/Sept 2011

Case 16-1: Hospital Supply, Inc

FINAL EXAM

PLAGIARISM Plagiarism often results from careless note-taking from other sources during writing process, with intentionally unwilling, or unintentionally forget, to put references around students original words. PLAGIARISM
IS DEFINED AS:

Using someone elses words or idea without proper documentation; Copying some portion of your text from another source without proper recognition; Borrowing another persons specific ideas without documenting the source; Turning in a paper written by or copying from someone else, from service business, or from a World Wide Web Site (reproductions of such essays or papers).
INTELLECTUAL INTEGRITY:

MAINTAINING

In the learning and writing processes, it is important that students learn how to work with sources without plagiarizing, either intentionally or accidentally. Intellectual endeavor emphasizes sharing knowledge and information for advancing knowledge. Students need to develop autonomous thinking to reach their opinion and conclusions. To encourage that practice, students can read, synthesize and write about other peoples work. However, students are obligated to give reference on these texts whenever they quote them directly, paraphrase the authors point or points, or use the authors ideas to help clarify, sustain, support, or organize their own ideas.

AAH/Sept 2011

4/5

Using other sources for a paper, students must document ideas or words derived from them both by listing the sources, both in a bibliography at the end of the paper and by citing sources in the main text itself. To cite a source is to make clear to the reader 1) who originated the idea or quotation that you have used; and 2) where it can be found. This then allows the reader to do further research or check your evidence.

Sanction. A practice of plagiarism is considered a serious offense and major infringement of academic values which is subject to academic sanctions, on which the lecturer shall give the paper a grade at the most 50, unless the Management prefers other sanction.

AAH/Sept 2011

5/5