ACCT 2101: INTRODUCTORY MANAGERIAL ACCOUNTING

Spring 2017 TTH SYLLABUS

Instructor: Julie C. Chenier Mgr. Acct Help sessions:

Sections, time, and location: Sec 001 9:00 10:20 TTH (BEC Aud. 1510) Graduate Assistant:
Office & Phone Sec 002 12:00 1:20 TTH (BEC Aud. 1510) Pradeep Sapkota
Email 2832 Business Education Complex; 578-9056 bachen@lsu.edu psapko3@lsu.edu
Office Hours: Office hours 1:45 3:00 TTH; Wednesday by appointment

Faculty Coordinator Julie C Chenier; 2832 Business Education Complex; bachen@lsu.edu; phone 578-9056
Course Description/Objectives: This course will introduce students to the principles and methods of managerial accounting, which is
primarily concerned with data gathering and presentation for purposes of internal management evaluation and decision-making. This
course is departmentally administered, which means that the course content, exams, and administrative policies are uniform.
The broad objectives of this managerial accounting course are:
The determination of Cost Structure and its impact on Pricing decisions (Chapters 1, 2, 8)
The development of techniques for evaluating alternative courses of action and decision making (Chapters 5, 6, 7, 12)
The development of planning skills and techniques and to provide tools for evaluation of results (Chapters 9, 10, & 11)
Text: Managerial Accounting: Tools for Business Decision Making, Seventh
Edition 7/ed), by Weygandt, Kieso, and Kimmel; Binder Ready Copy or Hard Book Copy.
A financial calculator, TI BA-35, TI BA-II, TI BA-II Plus, allowed; NO GRAPHING CALCULATORS FOR EXAMS.
Text website: http:// www.wiley.com/college/weygandt (follow the instructions for student access)
Prerequisite: Grade of C- or better in ACCT 2000 or 2001; concurrent registration in these courses is not permitted. If you have
not met the prerequisite, your registration in this course has been purged.
Students are responsible for all announcements made in class AND through Moodle email
_____________________________________________________________________________________________
Grading: The course grade will consist of three exams and several quizzes. Distribution of points is as follows:
Points to be adjusted Exam 1 80 points
Exam 2 80 points
Comprehensive Final Exam 100 points
Participation Quizzes 40 points
Orion Assignments 50 points
WileyPlus Assignments 50 points
Total Possible Points 400 points
(NO ROUNDING OF %s)
A+ 97 100% 388 400 pts A 93-96.999% 372 387.99 pts A- 90-92.999% 360 -371.99 pts
B+ 87-89.999% 348 - 359.99 pts B 83-86.999% 332 347.99 pts B- 80-82.999% 320 331.99 pts
C+ 77-79.999% 308 319.99 pts C 73-76.999% 292 307.99 pts C- 70-72.999% 280 291.99 pts
D+ 67-69.999% 268 279.99 pts D 63-66.999% 252 267.99 pts D- 60-62.999% 240 251.99pts
F 59.999% or 239.99 or below
below
Grade Disputes: Grades are assigned based on the total number of points you earned from assignments in this course. You have two
weeks from the time grades are posted on Moodle to contest the accuracy of an assigned grade. This includes all exam
grades.

Exams: No exam scores will be curved. An approved MISSED exam will be replaced by a re-weighted final exam score.
(Approval requires a written, signed document from the course administrator) NO GRAPHING CALCULATORS FOR EXAMS

All ACCT 2101 examinations are departmental; exam coverage is indicated on the attached course schedule. Exams will be
administered via Computer Based Testing and have a 2 hour time limit.
Examinations will be administered during the following timeframes:
Exam 1: Tuesday, February 14, 2017 Wednesday, February 15, 2017
Exam 2: Tuesday, March 21, 2017 Wednesday, March 22, 2017
Final: Monday, May 1, 2017 Wednesday, May 3, 2017
The student is responsible for exam scheduling. Each student will schedule his/her exams individually by visiting the Center for
Assessment and Evaluation Testing Scheduler at: http://www.cae.lsu.edu/default.asp. You will be notified in class and/or via email
when scheduling will be made available for each exam. You are encouraged to schedule your exam times as soon as possible; failure to
schedule an exam time will be considered an unexcused absence and result in a grade of zero.

The computerized exam environment permits exams to be taken over a period of three days, which should eliminate the need for
makeup exams. In the rare instance that you are unable to take the exam during the scheduled exam days as a result of a
University-excused absence, it is your responsibility to notify your instructor and the Faculty Coordinator PRIOR TO the end
of the exam window.

A make-up exam with a University-excused absence must be taken within a two day window following
the normal exam timeframes. Failure to do so will result in a grade of zero on that exam.

If a University excused absence is granted and the exam is not taken, a re-weighting of the final exam
only will be used for a maximum of ONE exam. A formal written consent supported by original
documentation, signed by the student and the faculty member must be executed within 3 business days
of the missed exam period.

Register using your PAWS login ID only. It will be used for grade posting to
Required Online Supplement:
Moodle - not for emails. The course will also utilize the WileyPlus and Orion online resources. WileyPlus access codes are
included in the LSU custom edition of the text or available for purchase separately at www.mhhe.com. You will use your code to login
to the WileyPlus site at the URL provided through Moodle access. At this site, you will work the WileyPlus assignments that are
required. The site also contains additional practice materials and tutorials.

Participation Quizzes: In class quiz unannounced quizzes chapter lectures. Each Quiz will be worth 10 points. Only
university approved reasons will be considered for makeup quizzes.

Orion Assignments: Online Orion assignments will be assigned 5 Points each. To earn any of the 5 points, the student
must complete the online assignment by the due date. There will be a total of 10 assignments. Scores for each assignment is
available immediately after submission. No assignments will be dropped.

WileyPlus Assignments: Online WileyPlus assignments will be assigned 5 Points each. To earn any of the 5 points, the student must
complete the online assignment by the due date. There will be a total of 10 assignments. Score for each assignment is available
immediately after submission. No assignments will be dropped.

Attendance: Students may not attend any section other than the one for which he/she is registered. No credit will be given for
attendance, or participation quizzes in a section for which a student is not registered

Academic Dishonesty: Academic dishonesty is strictly disciplined within the guidelines of the Student Code of Conduct. Testing
center personnel will report suspected academic dishonesty jointly to the Faculty Coordinator and the Office of the Dean of
Students.

Students with Disabilities: Students requiring accommodation must submit paperwork to the instructor during the first two weeks
of class so that necessary arrangements can be made

Graduate Assistant Hours:

TBA on Moodle
Date Reading Assignment ACCT2101 WileyPlus ORION WileyPlus HW
Due Dates Due Dates

TH Jan 12 Course Introduction/Syllabus coverage Sun, Jan 15

Chapter 1 - Managerial Accounting; (ORION) ch1

T Jan 17 Chapter 1 - Managerial Accounting; FRI, Jan 20

(HW) ch1
TH Jan 19 Chapter 2 Job Order Costing; Assignment of Sun, Jan 22
Cost Fri Jan 20 Midnight, Final date to (ORION) ch2
drop without W

T Jan 24 Chapter 2 Job Order

Costing; Assignment of Cost
TH Jan 26 Chapter 2 Accumulation and Assignment & FRI, Jan 27
MOH (HW) ch2

T Jan 31 Chapter 5 Cost Behavior - Thur, Feb 2

Fixed and Variable costs; Analyzing Mixed ( ORION) ch5
Costs - Linear
Approach;
TH Feb 2 Chapter 5 - Contribution Margin Finish Start Sun , Feb 5
(HW) ch5

T Feb 7 Chapter 6 Cost-Volume-Profit Analysis - Unit Thur, Feb 9

Ratios Omit App 6A pgs 240-249 (ORION) ch6
TH Feb 9 Chapter 6 Cost-Volume-Profit Analysis Sun , Feb 12
Margin of Safety; Decisions Multiproduct - (HW) ch6
WACM

T Feb 14 Exam 1 Review

Exam 1 window: Tues, Feb 14, 2017 Wed, Feb 15, 2017; Exam 1 covers chapters 1, 2, 5 and 6
TH Feb 16 Chapter 7 Incremental Analysis; Special Sun, Feb 19
Order; Make or Buy (ORION) ch7

T Feb 21 Chapter 7 Sell or Process Further, Retain or Fri, Feb 24

Replace, and Eliminate a segment (HW) ch7
TH Feb 23 Chapter 8 Pricing

T Feb 28 Mardi Gras Holiday

TH Mar 2 Chapter 8 Pricing Wed, Mar 1

(ORION) ch8

T Mar 7 Chapter 9 - Budgetary Planning - Operating Fri, Mar 10

Budgets (HW) ch8
TH Mar 9 Chapter 9 - Operating Budgets Sun, Mar 12
(ORION) ch9

T Mar 14 Chapter 9 - Operating Budgets

 TH Mar 16 Chapter 9 -Cash collections/payments; Cash Fri Mar 17
budget (HW) ch9

T Mar 21 Exam 2 review

Exam 2 window: Tues, Mar 21, 2017 Wed, Mar 22, 2017; Exam 2 covers chapters 7, 8, and 9.
TH Mar 23 Chapter 10 Budgetary Control and Sun, Mar 26
Responsibility Accounting Flexible Budgeting (ORION) ch10
including Appendix
F Mar 24 Mar 24, 2017; Final date to drop courses 4:30 pm

T Mar 28 Chapter 10 Budgetary Control and Sat Apr 1

Responsibility Accounting - Appendix (HW) ch10

TH Mar 30 Chapter 10 - Budgetary Control and

Responsibility Accounting Cost Hierarchy

T April 4 Chapter 11 Standard Costs; Balanced Thur, Apr 6

Scorecard (ORION) ch11

TH April 6 Chapter 11 Standard Costs; Balanced

Scorecard

T April 9 - 16 Spring Break Fri Apr 7

(HW) ch11

T April 18 Chapter 12 Capital Budgeting; including Thur, Apr 20

Appendix A (ORION) ch12
TH April 20 Chapter 12 PB; NPV; IRR; PI Thur Apr 27
(HW) ch12
T April 25 Chapter 12 PB; NPV; IRR; PI

TH April 27

Final Exam window: Monday, May 1, 2017 Tues May 2, 2017. The final exam is comprehensive (10, 11, 12 and Exams 1 and 2
coverage.)
5/4-5/5 GAs will cover exam review for individual students

This Class Syllabus/Schedule Changes: This syllabus takes precedence over an instructors
representation of grades, exams, or content. The coordinator reserves the right to change
the syllabus as need arises.
Important Dates

January 20, 2017 - Final date to drop without W

March 24, 2017- Final date for dropping courses