You are on page 1of 5

Introduction to Management Accounting

Course
(AIM 2302-003)
Professor Haeyoung Shin
Term Fall 2006
Every Tuesday and Thursday from 12:30 – 1:45 PM in
Meetings
SOM 2.722

Contact Information

Office Phone 972-883-4452


Office LocationSOM 4.425
Email Address Web-CT mail or shy2001@utdallas.edu
Wednesday 10:30 A.M. – 12:30 P.M.
Office Hours
Other times by appointment
Use Web-CT mail to communicate with me. I will check the mail at least
Other Information
once a day and respond it within 48 hours.

General Course Information

This course introduces the field of management accounting, which covers


the determination, development, and uses of internal accounting
information needed by business management to satisfy customers while
Course Description
continuously controlling and containing costs. The course is designed to
benefit all business students who will be the future users of accounting
information

This course has two primary objectives:

First objective is to familiarize you with the requisite technical skills for
basic business analysis. For example, you will learn how to determine
unit product costs, conduct cost-volume-profit analyses, and evaluate the
Learning Objectives
performance compared to the budget.

Second objective is to learn how to use those cost information for


decision making under various situation.

Horngren, Sundem, and Stratton, Introduction to Management


Required Texts Accounting, 13th edition, Pearson /Prentice Hall, ISBN 0-13-144071-3.
Course Policies

For most of classes, first half of the class time will be spent to review previous
lecture materials and problem solving and second half will be spent to discuss
new concepts. To make this learning process effective, it is necessary for you to
read “Reading Assignments” for that class BEFORE attending the class.
Detailed reading assignments are in course schedule section.

I will also post the lecture notes and class handouts (if any) on WebCT
(webct.utdallas.edu). You need your UTD username and password to log in to
WebCT. Please print out a copy of lecture notes and any other relevant
Class and
materials (such as examples or short cases) and bring them to the class.
Requirement

Working problems is the key to your success. Management accounting is an


applied discipline; the more problems you do, the better you should be at
applying your knowledge. Pay attention to the problems solved in the class and
try to solve suggested homework problems. Although I am not going to collect
homeworks to be graded, it is important to work on those problems to enhance
your understanding. Once I go over those problems in the class, I will post the
solutions to those problems on Webct. If you have questions for those problems,
please ask questions in the class.

Grading: Your final grades will be determined as follows:

1. Assignment 5%
2. 4 Exams
Highest 3 exams: 25% per exam 75%
Lowest 20%
Total 100%

Grading
Criteria Exams: There will be 4 exams. The exams are not cumulative and will be 75
minutes long. The exams are closed book and closed note. Each exam will be
comprised of multiple choice questions and many questions will require
calculations. You will need to bring a calculator and an 882 Scantron for each
exam.

Assignments:
There will be two or three assignment throughout the course. Detail assignment
will be announced during the class later.

Make-up exams may be allowed only for excused absences, which must be
determined Before scheduled exam date. Excused absences may be given for
Make-up
verifiable medical or family emergencies. Written documentation must be
Exams
provided to qualify for an “excused absence.” Students who do not show up for an
exam without making arrangements with me before the exam will receive a zero.
Because the value of an academic degree depends upon the absolute integrity of
the work done by the student for that degree, it is imperative that a student
demonstrate a high standard of individual honor in his or her scholastic work.

Scholastic dishonesty includes, but is not limited to, statements, acts or omissions
related to applications for enrollment or the award of a degree, and/or the
submission as one’s own work or material that is not one’s own. Students
Academic
Integrity
suspected of academic dishonesty are subject to disciplinary proceedings.

Therefore, I will refer anyone suspected of academic dishonesty to the Office


of Student Conduct. There are no exceptions to this policy under any
circumstances. If a student is found guilty of academic dishonesty by the Office
of Student Conduct, the student will receive an F for the course in addition to any
punishment determined by the Office of Student Conduct.

While e-mail provides the efficiency of communication, e-mail raises some issues
concerning security and the identity of each individual in an email exchange.
Email Use Thus, I will use a student’s Web-CT mail or U.T. Dallas email address and that I
consider email from students official only if it originates from Web-CT mail or a
UTD student account.
The University has set deadlines for withdrawal of any college-level courses.
These dates and times are published in that semester's course catalog. The
Withdrawal administration procedures must be followed. It is the student's responsibility to
from Class handle withdrawal requirements from any class. You must do the proper
paperwork to ensure that you will not receive a final grade of "F" in a course if
you choose not to attend the class once you are enrolled.
Procedures for student grievances are found in Title V, Rules on Student Services
and Activities, of the university’s Handbook of Operating Procedures.

In attempting to resolve any student grievance regarding grades, evaluations, or


other fulfillments of academic responsibility, it is the obligation of the student first
Student to make a serious effort to resolve the matter with the instructor, supervisor,
Grievance administrator, or committee with whom the grievance originates. If the matter
Procedures cannot be resolved at that level, the student can follow the procedures specified in
Handbook of Operating Procedures to resolve the matter

Copies of these rules and regulations are available in the Office of the Dean of
Students, where staff members are available to assist students in interpreting the
rules and regulations.
The goal of Disability Services is to provide students with disabilities educational
opportunities equal to those of their non-disabled peers. Disability Services is
located in room 1.610 in the Student Union. Office hours are Monday and
Thursday, 8:30 a.m. to 6:30 p.m.; Tuesday and Wednesday, 8:30 a.m. to 7:30
p.m.; and Friday, 8:30 a.m. to 5:30 p.m.
Disability
Services The contact information for the Office of Disability Services is:
The University of Texas at Dallas, SU 22
PO Box 830688
Richardson, Texas 75083-0688
(972) 883-2098 (voice or TTY)
It is the student’s responsibility to notify his or her professors of the need for such
an accommodation. Disability Services provides students with letters to present to
faculty members to verify that the student has a disability and needs
accommodations. Individuals requiring special accommodation should contact the
professor after class or during office hours.
The University of Texas at Dallas will excuse a student from class or other
required activities for the travel to and observance of a religious holy day for a
religion whose places of worship are exempt from property tax under Section
11.20, Tax Code, Texas Code Annotated.

The student is encouraged to notify the instructor or activity sponsor as soon as


Religious
Holy Days
possible regarding the absence, preferably in advance of the assignment. The
student, so excused, will be allowed to take the exam or complete the assignment
within a reasonable time after the absence: a period equal to the length of the
absence, up to a maximum of one week. A student who notifies the instructor and
completes any missed exam or assignment may not be penalized for the absence.
A student who fails to complete the exam or assignment within the prescribed
period may receive a failing grade for that exam or assignment.
Course Schedule and Reading Assignments
Date Topic Reading assignment
8/17 Course overview Read: Ch 1. (P2-6)
Introduction to Management Accounting.
8/22 Cost management concepts and cost behavior Read: Ch 2. (p42-49) and Ch 4. (128-136)
8/24 Cost behavior, cost management systems Read: Ch 3. (p86-96)

8/29 External reporting of cost Read: Ch 4. (136-140)


8/31 Measurement of cost function Read: Ch 3. (p97-110)
9/5 Cost-volume analysis – I Read: Ch 2. (p49-59)
9/7 Cost-volume analysis – II Read: Ch 2. (P59-68)
9/12 Exam I
9/14 Review Exam I
Relevant information and decision making: Read Ch. 5 (p198-202)
Relevance of information
9/19 Relevant information and decision making: Read Ch. 5 (p203-210)
Marketing decisions
9/21 Relevant information and decision making: Read: Ch 5 (p211-228)
Marketing decisions
9/26 Relevant information and decision making: Read : Ch 6 (p250-260)
Production decision
9/28 Relevant information and decision making: Read : Ch 6 (p261-272)
Production decision
10/3 Review of Ch 5 and 6
10/5 Exam II
10/10 Review Exam II
Job costing and process costing systems I Read Ch 14 (p618-631)
10/12 Job costing and process costing systems I Read Ch 14 (p618-631)
10/17 Job costing and process costing system II Read Ch 14 (p631-644)
10/19 Activity based costing I Read Ch 4 (p142-161)
10/24 Activity based costing II Read Ch 4 (p142-161)
10/26 Exam III
10/31 Review exam III
Master Budget- Budgeting process Read: Ch 7 (p294-314)
11/2 Master Budget- Exercise with Excel
11/7 Flexible Budget I Read: Ch 8 (p338-352)
11/9 Flexible Budget II Read: Ch 8 (p352-360)
11/14 Management control in decentralized Read: Ch 10 (p425-440)
organization I
11/16 Management control in decentralized Read: Ch 10 (p440-451)
organization II
11/21 Review of Ch 7, 8 and 10
11/23 Thanks Giving No class
11/30 Exam IV 11:00 a.m.
Note: This is tentative schedule. Changes, if any, will be announced in the class and will be put
on WebCt. You are responsible for all announcements made in the class.

You might also like