Acct.

511: Seminar in Managerial Accounting, Spring 2014

Department of Accounting Mihaylo College of Business and Economics California State University Fullerton Office of the Department of Accounting: SGMH-4313 Phone: 657-278-2225 Fax: 657-278-4518 Website: http://business.fullerton.edu/accounting/ Email: accountingdept@fullerton.edu Mission Statement: Through excellence in teaching, a forward-looking curriculum, a culturally diverse environment, applied collaborative research and valuable alliances with the business community, we offer accredited accounting programs that develop globally aware business leaders with practical knowledge in the field of accounting. SPECIAL NEEDS During the first week of classes, inform the instructor of any disabilities or special needs that you have that may require special arrangements related to attending class sessions, carrying out writing assignments or learning components, or taking examinations. Students with disabilities need to document the disability at the Disability Support Services in UH101. ACCOUNTING ETHICS STATEMENT Integrity plays a vital role in the accounting profession. As a result, the Accounting Department has expectations that our students behave in a manner consistent with the demands and expectations of the accounting profession. It is the view of the Accounting Department, that the use of all unauthorized materials, regardless of the manner obtained, are a violation of the Mihaylo College of Business and Economics Student Code of Ethics. This include, but it is not limited to, obtaining and using solutions manuals, test banks and all other copy-written materials from course textbooks not authorized by the course instructor; obtaining and using homework assignments, cases, or exams from prior students. Faculty members will report all incidents involving students who are expected of lying, deception, plagiarism, and cheating (both attempted and actual) to the Dean of Students, Judicial Affairs and the chair of the Accounting Department according to UPS 300.021 and UPS 300.030 (October 2010). ACADEMIC DISHONESTY (CSUF UPS 300.021, (2011-2013 CSUF Catalog pg. 69)): Academic dishonesty includes such things as cheating, inventing false information or citations, plagiarism, and helping someone else commit an act of academic dishonesty. It usually involves an attempt by a student to show a possession of a level of knowledge or skill, which he/she does not possess. Cheating is defined as the act of obtaining or attempting to obtain credit for work by the use of any dishonest, deceptive, fraudulent, or unauthorized means. Examples of cheating include, but are not limited to, the following: using notes or aides or the help of other students on tests and examinations in ways other than

those expressly permitted by the instructor, plagiarism as defined below, tampering with the grading procedures, copying verbatim another students assignments, and collaborating with others on any assignment where such collaboration is expressly forbidden by an instructor. Violation of this prohibition of collaboration shall be deemed an offense for the person or persons collaborating on the work, in addition to the person submitting the work. Plagiarism is defined as the act of taking the specific substance of another and offering it as ones own without giving credit to the source. When sources are used, acknowledgement of the original author or source must be made following standard scholarly practice.

Students who violate university standards of academic integrity are subject to disciplinary sanctions, including failure in the course and suspension from the university. Since dishonesty in any form harms the individual, other students and the university, policies on academic integrity are strictly enforced. Academic dishonesty, in any form, when detected, will result in zero points on assignments or tests, and may result in an F for the course plus additional University-level disciplinary action by Judicial Affairs. For additional information, refer to the University policy in the current CSUF Catalog. ASSESSMENT STATEMENT The programs offered in Mihaylo College of Business and Economics (MCBE) at Cal State Fullerton are designed to provide every student with the knowledge and skills essential for a successful career in business. Since assessment plays a vital role in Mihaylo Colleges drive to offer the best, several assessment tools are implemented to constantly evaluate our program as well as our students progress. Students, faculty, and staff should expect to participate in MCBE assessment activities. In doing so, Mihaylo College is able to measure its strengths and weaknesses, and continue to cultivate a climate of excellence in its students and programs. DROPS, WITHDRAWALS, AND INCOMPLETES The University policy on drops will be followed. See the University Catalog for relevant procedures and dates. A grade of I (incomplete) is appropriate only if circumstances beyond a students control force the student to miss a significant portion of the latter part of a course. UNIVERSITY POLICY ON FINAL EXAMINATIONS Final examinations, if required by the instructor, will be given at times scheduled by the University. Once established, the final examination scheduled may not be changed unless approved by department and program chairs and the dean of the college. No make-up final examination will be given except for reason of illness or other verified emergencies. EMERGENCY PROCEDURES NOTICE TO STUDENTS The safety of all students attending California State University Fullerton is of paramount importance. During an emergency it is necessary for students to have a basic understanding of their personal responsibilities and the Universitys emergency response procedures. In the event of an emergency, please adhere to the following guidelines. BEFORE AN EMERGENCY OCCURS 1. Know the safe evacuation routes for your specific building and floor.

2. Know the evacuation assembly areas for your building. WHEN AN EMERGENCY OCCURS 1. Keep calm and do not run or panic. Your best chance of emerging from an emergency is with a clear head. 2. Evacuation is not always the safest course of action. If directed to evacuate, take all of your belongings and proceed safely to the nearest evacuation route. 3. Do not leave the area. Remember that faculty and other staff members need to be able to account for your whereabouts. 4. Do not re-enter building until informed it is safe by a building marshal or other campus authority. 5. If directed to evacuate the campus, please follow the evacuation routes established by either parking or police officers. AFTER AN EMERGENCY OCCURS 1. If an emergency disrupts normal campus operations or causes the University to close for a prolonged period of time (more than three days), students are expected to complete the course assignments listed on the syllabus as soon as it is reasonably possible to do so. 2. Students can determine the University's operational status by checking the University's web site at http://www.fullerton.edu, calling the University's hotline number at 657-278-4444, or tuning into area radio and television stations. Students should assume that classes will be held unless they hear or read an official closure announcement.

EMERGENCY CALLS DIAL 9-1-1 All campus phones and cell phones on campus reach the University Police Department. Non-emergency line: (657) 278-2515 24-hour recorded emergency information line: (657) 278-4444

Instructor Name: Office: Office hours: Office phone: E-mail: Class Class Time: MW 1:00 PM - 2:40 PM Room No.: SGMH 2406 Section No.: 2 Required materials
"Cost Management: A Strategic Emphasis" by Blocher, Stout, Juras, and Cokins, 2013, 6th Edition, Cases and Readings for use with Cost Management: A Strategic Emphasis. PREREQUISITES Graduate student status and Accounting 510 or equivalent. COURSE OBJECTIVES The course is designed to provide a comprehensive introduction to cost management as a tool for business strategy formulation and implementation. The main focus of the course is to familiarize students with ways in which Accounting Information can be used to formulate, implement, and evaluate business strategy in a global environment. The topics covered will include cost concepts, terminology and ethics; product costing and inventory valuation; activity based costing; cost behavior analysis and cost-volume-relationships; responsibility accounting and standard cost systems; operational planning and control; and relevant costs and decision analysis. At the end of the course you should have acquired a good understanding of the fundamental principles and tools of management accounting in a variety of decision contexts. COURSE CONDUCT: The course will be conducted in a manner that emphasizes class participation. You are expected to have read the relevant chapter(s) from the textbook and attempted the Class-Work problems before you come to each class meeting. Please note that relatively less time will be spent on formal class lectures. The Class-Work problems will be the basis for class discussion. Class time will be spent answering questions and working problems (see attached list). CASE ASSIGNMENTS: Three cases are assigned. Each student will be required to submit a written analysis on the day the case is to be discussed in class. Students should be prepared to participate in class discussion of the case. EXAMINATIONS: The examinations will consist of a combination of short questions and problems. The final examination will be cumulative. Students are expected to be in attendance for every examination. If you miss an examination due to a University excused absence, you must inform the instructor before the examination (at the very least you should leave a message on my voice mail). Unexcused absences will result in a grade of zero for a missed examination.

Dr. Vijay Karan SGMH 4399 M 11:00 AM to Noon and by appointment. 657-278-7126 vkaran@fullerton.edu

GRADES: As a general rule, you may assume that the grades will be assigned as follows:

A: 92%; A-: 90% B+: 87%; B: 83%; B-: 80% C+: 77%; C: 73%; C-: 70%; D+: 67%; D: 63%; D- 60%; F: below 60%.
A curve may be applied in the assignment of final grades depending on the level of the final class average. WITHDRAWAL / INCOMPLETE POLICY: No exceptions will be made to the policies of the University with regard to dropping this course or withdrawal from it during the session. (Consult the student catalogue for the last day to drop a course with no penalty). A grade of "Incomplete" will not be given except in unusual circumstances beyond the student's control. ACADEMIC DISHONESTY: Academic dishonesty, when detected, will result in a lower letter grade for the work at hand and may result in an F for the course plus additional university level disciplinary action. COURSE GRADING SCHEME: Examinations, and case analysis and presentation: Points Examination 1 Examination 2 Final Exam Case Analysis Total: 100 100 150 100 450 Coverage Chs.3, 4,5, & 6 Chs.8,9,11,7 Cumulative Date 3/3 4/14 5/12

Case Assignments: I. Case 5-2 Colombo Soft-Serve Frozen Yogurt II Case: Baldwin Bicycle Company III. Case 16-1 Dallas Consulting Group

ACCT 511 Fall 2013 Class Schedule* Assignments Date 2/3 Chapter / Topic Introduction: Course Overview Ch. 1 Cost Management and Strategy Ch. 2 Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map Ch.3 Basic Cost-Management Concepts Ch.4: Job Costing Ch. 5 Activity-Based Costing and Customer Profitability Analysis PRESIDENTS DAY Ch. 6 Process Costing Ch. 6 Continued Review and Case I: Case 5-2 Colombo Soft-Serve Frozen Yogurt EXAM 1 Ch. 8 Cost Estimation Ch. 8 Continued Ch. 9 Short-Term Profit Panning: Cost-Volume-Profit Analysis Ch. 9 Continued Ch. 11 Decision Making with a Strategic Emphasis Ch. 11 Continued Ch. 7 Cost Allocation: Departments, Joint Products, and ByProducts SPRING RECESS Ch. 7 Continued Review and Case II: Case: Baldwin Bicycle Company EXAM 2 Ch. 10 Strategy and the Master Budget Ch. 14 Operational Performance Measurement: Sales, Direct-Cost Variances and the Role of Nonfinancial Measures Ch. 14 Continued 10-24,25,28 14-28,29,30,39 10-30,51 14-40,48 7-28,29,34,42 7-35,43 11-30,33,34,44,45 11-22,23 9-23,25,26,32,37 9-21,24,33 8-41,45,51,52 8-53,56 6-37,38,39,41 6-43,44,45 3-54,55,56 4-31,33,35 5-32,39 3- 58 4-44,45 5-41 Class-Work Problems Additional Problems

2/5 2/10 2/12 2/17 2/19 2/24 2/26 3/3 3/5 3/10 3/12 3/17 3/19 3/24 3/26 3/31 4/2 4/7 4/9 4/14 4/16 4/21 4/23

4/28 4/30 5/5 5/7 5/12

Ch. 15 Operational Performance Measurement: Indirect-Cost Variances and Resource-Capacity Management

15-31,32,33,34

15-35,36 16-44,50

Ch. 16 Operational Performance Measurement: Further Analysis of 16-32,33,41,42 Productivity and Sales Ch. 16 Continued Review and Case III: Case 16-1 Dallas Consulting Group Final Exam

* This is a tentative schedule and may be changed at the discretion of the instructor.

ACCT 511 Spring 2014 MW 1:00-2:40 PM Name ___________________________ PLEASE PRINT Student No._____________________

Previous Degrees:_________________________________________________ Academic Field:__________________________________________________ Institution:______________________________________________________ When:__________________________________________________________

Where Employed:_________________________________________________ Function:________________________________________________________

Current Degree Program:____________________________________________ Concentration:____________________________________________________