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Learning Goals
Completion of the course contributes to the following learning goals and objectives:
Learning Goals
1
1.1
1.2
2.1
2.2
3.1
Learning Objectives
Demonstrate the ability to deliver
written reports
Demonstrate the ability to deliver oral
presentations
Demonstrate ability to identify ethical
issues in accounting profession
Demonstrate ability to identify ethical
standards in accounting profession
Demonstrate the ability to prepare
accounting information
High
Med
Low
Course Material
Required:
Hansen, Don. R. and Mowen, Maryanne. M. 2007. Management Accounting, 8th edition.
Cincinnati: South-Western College Publishing.
Students Responsibilities
1. Class meeting will be used by the lecturer to confirm students understanding of the
underlying concepts of managerial accounting. Students should read the chapter assigned and
are required to do and submit the individual homework assigned and group assignment
before each class meeting.
2. Students are expected to attend all scheduled class meetings. Absence from class meetings
shall not exceed 25%. Students who exceed the 25% limit without a medical or emergency
excuse acceptable to and approved by the Associate Dean of Academic shall not be allowed
to take the final exam.
3. Operating laptop, mobile phone, and other communication devices are strictly prohibited
during class meetings. Any student found operating these devices should leave the class and
will be considered as an absence for the class meeting.
Teaching Methods
To achieve the learning objectives I will not lecture you from time to time. Instead, my main role
in the class is to facilitate discussion and to serve as a clarifier. I and you should work together to
make sure that each class session is a lively, stimulating, and intellectually rewarding event in a
group learning. In every class, each of you will be an active discussant. I will use a mini case
study, available in the main textbook, in every meeting to introduce, illustrate, and discuss the
key issues. Each of you will have an opportunity to be a case presenter (in a group).
Additionally, each group must present the important points of the chapter assigned. You are
required to submit a group report for every case.
To stimulate you to read the book, there will be quizzes. The quizzes may cover the materials we
have discussed or the ones we are going to discuss. There is also a final group project. The
project is to identify and to analyze the application of various management accounting concepts
and techniques used in the real business.
Students are responsible for printing the syllabus, handouts, and other class materials and bring
them to class. Important announcements will be posted throughout the semester on the Sintesis
Systems. Students must check out the Sintesis regularly to learn about the announcements.
2
Grading
Your grade will be determined based on your total score on the following items:
Mid Exam
25%
Final Exam
25%
Quizzes and assignments
15%
Homework
15%
Project
20%
100%
Your final score will be mapped to a course grade based on the following scheme:
A
90 or above
C+
65 to 69
A85 to 89
C
60 to 64
B+
80 to 84
D
50 to 59
B
75 to 79
E
below 50
B70 to 74
Course Outline
Week
Topic
1
Review of Syllabus and Introduction:
The Role, History and Direction of
Management Accounting
- Management Accounting
Information System
- Management Accounting and
Financial Accounting
- A Brief Historical Perspective
of Management Accounting
- Current Focus of Management
Accounting
- The Role of the Management
Accountant
- Management Accounting and
Ethical Conduct
- Certification
2
Chapter
Syllabus
and Ch 1
Ch 2
Homework
Blue Ribbon,
Exercise 2-12
Ch 8
Jones Dentistry
Exercise 8-11
Ch 11
McFarlands
Exercise 11-16
Ch 12
Tidwell
Exercise 12-9
Ch 5
RTP
Exercise 5-17
Ch 10
GMI
Exercise 10-4
10
Honley Medical
Exrecise 13-12
LADD Lighting
Exercise 15-14
Ch 17
Thamus
Exercise 17-6
Ch 14
Swasey
Exercise 14-15
Ch 16
Allen Autopart
Exercise 16-13
11
Ch 18
Millbourne
Exercise 18-13
Project consultancy
FINAL EXAM
Academic Integrity
Academic integrity forms a fundamental bond of trust between colleagues, peers, lecturers, and
students, and it underlies all genuine learning. There is no tolerance for plagiarism or academic
dishonesty in any form, including, but not limited to, viewing the exams of others, sharing
answers with others, using books or notes while taking the exam, copying answers or papers, or
passing off someone elses work as ones own. A breach of ethics or act of dishonesty can result
in A FAILURE OF AN ENTIRE COURSE (a grade of E).