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University of Texas, Dallas School of Management

AIM 2302 INTRODUCTORY MANAGEMENT ACCOUNTING - SPRING 2005


Section # Days Times Location
Section 501 Mondays 7:00 p.m. – 9:45 p.m. SOM 2.106

Instructor: Ozer Asdemir


Office Number: SOM 4.432
Office Pho ne: (972)883-4742
E-mail: asozer@utdallas.edu
Office Hours: Mondays 4:30-6:45 p.m. or by appointment
Website: http://webct.utdallas.edu
Horngren, Sundem and Stratton
Introduction to Management Accounting,
Required
Thirteenth Edition, Chapters 1-14
Textbook:
Prentice Hall Business Publishing 2005
ISBN 0-13-144071-3

Course Objectives:
This course introduces the field of management accounting, which has been defined by the
Institute of Management Accountants as:
. . . process of planning, designing, measuring and operating non-financial and financial
information systems that guides management action, motivates behavior, and supports
and creates the cultural values necessary to achieve an organization’s strategic, tactical
and operating objectives.
While management and financial accounting share some common ground the emphases are
different. Management accounting is primarily concerned with information for decision- makers
within the organization managers and those who work with them. Financial accounting provides
information for decision-makers outside (external to) the organization.
One of the main objectives of this course is to familiarize you with the requisite technical skills
for basic business analysis. For example, you will learn to determine unit product costs, calculate
the costs of goods manufactured, conduct cost-volume-profit analyses, create budgets, and
measure performance against budgets.
Unless you understand managerial accounting, you cannot have a thorough understanding of a
company’s internal operations. What you learn in this course will help you understand the
operations of your future employer, and help you understand other companies you encounter in
your role as competitor, consultant, or investor.
Class Procedure:
Class sessions will be a combination of lecture, problem solving and discussion. Students should
bring to each class session a printed copy of that day’s lecture notes (available on WebCT prior
to each class session) and a basic calculator for in-class problem solving. The material covered in
class will follow the lecture notes and is designed to clarify and complement the text material. I
recommend reading the assigned chapter material and attempting the suggested problems prior to
the class session. Solutions to the suggested problems will be available on WebCT. Problems
contained in the lecture notes and solved in class will not be available electronically.
Working problems is 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. If you had trouble solving a homework problem, ask about it in the
next class, as others may also have had difficulty.
Grading:
The course grade will be based on your performance on the three exams. These exams are
equally weighted with each contributing 1/3 to your overall course grade. Scores on exams will
be curved, if necessary, to achieve the appropriate grade distribution. All grading disputes must
be submitted within one week of the exam’s return, and the dispute will be resolved within the
next week.
Examinations:
There are three equally weighted exams in this course. The exams are not cumulative and they
will be 90 to 120 minutes long. Practice exams will be available on WebCT before each exam.
The exams are closed book and closed note. Exams are generally multiple choice and many
questions will require calculations. Please mark your answers on both the exam itself and the
scantron.
TEST PROCEDURES: Cell phones may not be used as calculators and may not be on your
desk. Purses, back packs, messenger bags etc. are to be put in the front of the room or the sides
of the room. You may not leave your seat until your test is collected.
UTD Policies:
Cheating
Students are expected to be above reproach in all scholastic activities. Students who engage in
scholastic dishonesty are subject to disciplinary penalties, including the possibility of failure in
the course and dismissal from the university. “Scholastic dishonesty includes but is not limited to
cheating, plagiarism, collusion, the submission for credit of any work or materials that are
attributable in whole or in part to another person, taking an examination for another person, any
act designed to give unfair advantage to a student or the attempt to commit such acts,” Regents
Rules and Regulation, Part One, Chapter VI, Section 3, Subsection 3.2, Subdivision 3.22. Since
scholastic dishonesty harms the individual, all students, and the integrity of the university,
policies on scholastic dishonesty will be strictly enforced.
Schedule: The following pages provide a detailed outline of the course. The chapters listed
under "Reading" refer to the textbook.
Course Outline
Date Reading Topic Suggested Problems
Course overview, introduction to 1-37, 39, 41, 42, 43, 45
01/10/05 Chapter 1
management accounting
Martin Luther
01/17/05 NO CLASS
King, Jr. Day
Cost Behavior and Cost-Volume 2-24, 29, 30, 35, 39, 43,
01/24/05 Chapter 2&3 Relationships & Measurement of Cost 45; 3-27, 3-30, 33, 34,
Behavior 38, 48, 50
Measurement of Cost Behavior 3-51, 52; 4-38, 50, 41,
01/31/05 Chapter 3&4 (Ctnd.) & Cost Management Systems 46, 48, 53, 58
and Activity- Based Costing
02/07/05 EXAM #1
12-19, 20, 23, 24, 32, 34,
02/14/05 Chapter 12 Cost Allocation
37, 44
13-29, 31, 39, 40, 45, 55,
02/21/05 Chapter 13 Accounting for Overhead Costs
59
Job-Costing and Process-Costing 14-16, 22, 23, 29, 31, 48,
02/28/05 Chapter 14
Systems 45
03/07/05 Spring Break NO CLASS
Chapter 5 Relevant Information and Decision 5-31, 32, 36, 37, 39, 40,
03/14/05
Making: Marketing Decisions 44
Relevant Information and Decision 6-29, 33, 36, 38, 40, 41,
03/21/05 Chapter 6
Making: Production Decisions 42, 46
03/28/05 EXAM #1
7-22, 23, 25, 29, 39, 40
04/04/05 Chapter 7 The Master Budget
Flexible Budget and Variance 8-20, 27, 30, 43, 44,
04/11/05 Chapter 8
Analysis
Management Control Systems and 9-30, 34, 35, 38, 40, 43,
04/18/05 Chapter 9
Responsibility Accounting 44, 48
Management Control in Decentralized 10-23, 26, 30, 31, 33, 40,
04/25/05 Chapter 10
Organizations 43,
05/02/05 EXAM #3

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