ACCY 302 – Decision Making for Accountancy

Fall 2019 – Sections AE4, AE5, AE8

Instructor: Dr. Susan Curtis (please feel free to call me Susan)
Office: 208 Wohlers Hall
Office phone: 217-333-4529
smcurtis@illinois.edu
E-mail: – I’m happy to address questions and concerns via e-mail; allow a one-business-day turnaround
Office Hours: – Tuesdays and Thursday, 2:00-3:30 PM [208 Wohlers Hall]
– Other times by advance appointment

Section Meetings
All sections meet on Tuesdays & Thursdays as follows:
Section AE8 9:30 AM - 10:50 AM 3057 BIF
Section AE5 11:00 PM - 12:20 PM 2005 BIF
Section AE4 12:30 PM - 1:50 PM 2005 BIF

COURSE CONTENT AND SKILLS OVERVIEW

ACCY 302 provides a framework for thinking about business decisions and discussing the primary roles of
management accounting within this framework. Managerial accounting equips managers with accounting
information and tools that they need to plan and control (evaluate) personnel and operations of the firm.
Management accounting provide information about the benefits and costs of the goods and services sold by the
firm to help facilitate the short-term operational and long-term strategic decisions of managers.

Many business decisions (including production, marketing, and pricing decisions) require revenue and cost
management. To manage revenues and costs managers need to focus on the activities that generate them. ACCY
302 develops an understanding of 1) what costs are and how they relate to revenues, 2) what activities drive costs,
and how those drivers affect cost behavior. In the course we use that understanding to develop decision tools.
These tools are quite different than what you may have seen before, as they are not always based on traditional
financial statements; along the way we’ll explore these differences and the reasons for them. Throughout the
course we also consider less quantifiable aspects of decisions that should be considered before an alternative is
chosen, and how accounting for costs, organizational constraints, and incentives can interact to affect decision-
making. To help in the development of this understanding, we’ll discuss many examples of decision situations
using cases from the real world.

ACCY 302 will also develop your skills of gathering and analyzing data for decisions. Data analytics are
changing the way businesses make decisions. Accounting students need to be equipped with stronger IT skills, an
analytics mindset, and knowledge of data analytics tools and techniques. In this course we will work on hands-on
examples for incorporating data analytics into management decision making. For example, we are going to learn
how to use Data Analytics such as regressions to predict cost behavior. In addition, we also introduce uncertainty
in decision making and explore ways to cope with it with tools such as decision trees.

As we begin, this course will seem much harder than the others you’ve taken because you will develop an in-
depth understanding of the concepts of management control system while at the same time gaining new skills on
research design and data analysis. As the semester progresses and as you move through the course, you’ll hone
critical work skills and thus become more efficient, you’ll expand your knowledge, and you’ll develop an aptitude
for self-teaching and lifelong learning that will enable you to grow on your own.

As with all courses, a major goal is for you to leave class each day with a more complete understanding of the topics
we explore. Equally important, however, is to use the Project Discovery framework to further your professional skills,
including communication skills, by (a) developing your abilities to identify and clearly define problems; identify
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relevant information and areas of uncertainty; and apply appropriate analysis techniques; and, (b) practicing effective
written and oral communication, both individually and within groups.

Our Project Discovery (PD) accountancy curriculum was developed in response to calls from education commissions
and the business community for programs that better align classroom-developed knowledge and skills with those
needed in practice. The way our courses are taught is probably different from other courses you’ve taken. Many of your
classroom experiences are likely to have been with a lecture-exam format – you read textbooks and took notes during
lectures that delivered facts and ideas in a concentrated manner, you learned those facts and ideas by keeping up during
the semester (or cramming!), and you demonstrated your learning by reproducing those facts and ideas in exams.

The format of this and other PD courses is different. Many of the readings are not a concentrated delivery of facts, but
instead have one or more key points to make and use facts and arguments to support those points. You’ll read the
articles not to memorize facts, but to understand key points and evaluate the persuasiveness of the supporting facts and
arguments. We’ll touch on the readings in class together (although usually not directly) and gain a greater
understanding of the points raised. When each class session is over, you should be conversant in the key points
presented in the readings and discussions for that day and the arguments for and against those points, and you should be
able to respond to related or similar conceptual questions on assignments and exams. Across all the class sessions, we’ll
work on enhancing your skills to logically develop your own key points and supporting arguments, refute opposing
arguments, and present that information both in writing and verbally in a clear and concise manner.

Thus, to succeed in PD, you must be an active learner. You can’t passively learn – I won’t spoon-feed you important
concepts and ideas and you won’t be able to understand key points and arguments unless you’re well-prepared for class
and an active participant in discussions in and out of class. Instead, you need to be take responsibility for your own
learning – you need to analyze the readings on your own, subsequently interact with me and your colleagues in the
course, thoughtfully prepare assignments (which means grappling with ambiguity and with problems for which there
may not be one “correct” solution but many wrong ones!), and state and support your proposed solution and delineate
why you believe your solution is better than others that are possible.

As we begin, this course will seem much harder than others you’ve taken. First, you’re given assignments for which
you must use critical work skills you haven't yet had much chance to practice (e.g., speaking in class, working in
groups) while at the same time you’re working to gain new knowledge. Because of this, you won’t be as efficient in
your work as you’ll be after you’ve developed these skills, and this inefficiency makes the course feel like it’s a lot
harder than others. Second, the assignments and the feedback you receive on them will be more ambiguous than those
you’ve had in the past. Unambiguous assignments, however, leave no room for intellectual and problem-solving-skill
development, not to mention tolerance for ambiguity. As the semester progresses and as you move through PD, you’ll
hone critical work skills and thus become more efficient, you’ll expand your knowledge, and you’ll develop an aptitude
for self-teaching and lifelong learning that will enable you to grow on your own.

And you will not be alone in this process. I’ll be here to act as a guide and coach, and I expect you to act as a guide
and coach to your peers.
COURSE REQUISITES
WARNING – The Department of Accountancy checks whether you have these pre- and co-requisites and drops you
from the course if you don’t!
Pre- and Co-requisites: 1. ACCY 202 or equivalent.
2. ECON 203 or equivalent (concurrent enrollment is acceptable).
3. Concurrent enrollment in ACCY 301 required for accountancy majors, recommended for
non-accountancy majors.

TEXTS AND MATERIALS

1. REQUIRED: Managerial Accounting: Creating Value in a Dynamic Business Environment (11 th Edition), Hilton
and Platt. Mc-Graw-Hill. There are two options from which you may choose:

Loose leaf three-hole punch text with Connect package, ISBN: 9781264066896
OR
Connect standalone access cards, ISBN: 9781264066858

2. REQUIRED: ACCY 302 Decision Making for Accountancy-Case Course Packet for Sections AE4 AE5 AE8.
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Includes the cases used in the course that are unique to these sections. Used copies from other semesters do not
have the same cases and thus cannot be used.

3. COURSE WEB PAGE: On Illinois Compass 2g (https://compass2g.illinois.edu ).

Includes (1) Course Information: course and lyceum syllabi, links to peer tutoring and communications help,
Lynda.com video homepage, the Accy 302 group research project assignment; 2) Daily Work Agendas: folders
that include an agenda (i.e. what to do for advance class prep, what to continue working on after class and what
is due), copies of class discussion problems/questions, links to assignments, misc downloadable help documents,
practice problems or links to help or interest videos; 3) On-Line Homework: links to web-based homework
assignments; 4) Announcements: Updates will be posted throughout the semester. Check the site regularly, as
you’re responsible for any information posted that affects your grade.

4. UIUC E-MAIL: The UIUC e-mail system will be heavily used to convey changes in the course schedule, results
of or clarifications on assignments, etc. I use only UIUC NetID e-mail addresses, so keep that box cleared of old
messages as you’re responsible for the content of e-mails that can’t be transmitted because your box is full.

WHAT YOU SHOULD (AND SHOULD NOT) BRING TO CLASS EACH DAY

1. Assigned readings from the course packet and/or web. Success in this course requires reading before class; if you
don’t, discussions will be incomprehensible and you won’t be able to meaningfully participate in that discussion (so
the participation portion of your grade will suffer).

2. Any materials from a prior class that will be used again and/or handouts for a class distributed in advance.

3. Optional: Partially-completed overheads, from the course web site. If you prefer to take notes based on my
overheads you’ll want these.

4. Assignments relating to that day (assignments are generally turned in electronically prior to class; course policies on
missed deadlines is elsewhere in the syllabus).

5. Pen/pencil, a few additional sheets of paper, and a calculator (although I don’t care what kind of calculator you use
in class, please see the exam information for policies on acceptable calculators during exams).

6. Name tent, to be distributed on the second class day (you won’t need to bring these once I’ve learned your name).

7. The use of cell phones, pagers, text messengers, and similar electronic devices during class is disrespectful to
me and your classmates and is not allowed! These items must be off and put away, off the table (not simply
turned to silent operation). If a device rings or buzzes during class I reserve the right to answer it and respond
myself.

COURSE GRADING
This course will use +/ letter grades. If I deem it necessary, final grading may be done on a common curve across the
sections of this course that I teach and/or across ACCY 302 sections that are taught by other instructors (this means that
for assignments that are used by multiple ACCY 302 instructors, your grade will suffer if you share information about
those assignments with students in other sections). Note, however, that this is not a guarantee that I will use a curve to
determine final grades.
In the past, final letter grades in this course have averaged in the B range (i.e., when letter grades are converted to
honor points, the average honor points is in the B- to B+ range of honor points). You’ll be evaluated based on your

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performance on the following, which are described in more detail on the following pages.

Number of % of
Category Description
Points Total
• Individual activity 1 – Delta’s New Song (regression) 30
Individual
Case-Based • Individual activity 2 – Craddock Cup (relevant costs) 30
Activities
• Individual activity 3 – Mile High Cycles (variances) 30 90 9.0%
• Group activity 1 – Precision Worldwide (alternate costing) 30
Group
Case-Based • Group activity 2 – Compliance with Title IX (cost allocation) 30
Activities
• Group activity 3 – Wilkerson (ABC) 30 90 9.0%
Case Analysis • Case Analysis—Individual - Stage Theater Ensemble Unit 20
& Memos
• Case Analysis Memo--Group - Stage Theater Ensemble Unit 30 50 5.0%
• Written proposal [content & communication] (group score) 60
Group
research • Oral presentation [content & communication] (group score) 30
project
• Oral presentation [communication] (individual score) 10 100 10.0%
• Peer evaluation of participation in group work *
50
Participation • Instructor evaluation of in-class participation *
100
• ACCY 302 Lyceum Series attendance
10 160 16%
Online
• Electronically-submitted McGraw-Hill CONNECT homework
Homework
problem set (eight sets in total)
Problems 110 110 11.0%
• Midterm exam 150
Exams
• Final exam 250 400 40%
Total possible points 1,000 100.0%

* NOTE: Will be reported as one score out of 150 points to insure confidentiality of peer evaluations.

Group Membership will be assigned and distributed early in the semester, and from then on you will sit with your
group each class period. For all group activities, group case analyses, and the project, you’ll work with your assigned
group. All members of the group who participate in completing an assignment will receive the same number of points.
However, a person’s name may be excluded from an assignment if the other group members believe that the person did
not participate in the assignment’s preparation. In such cases I’ll consult with the group members and the person whose
name was excluded; if I conclude that person did not in fact participate in preparing the assignment, that person will
receive a zero or an adjusted grade for the assignment as I see fit.

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Individual and Group Case-Based Activities

Three individual and three group case-based activities will be collected over the course of the semester. See the
course web page for copies of the assignments themselves, and the attached course schedule for the due dates (see the
section on “Deadlines and Missed Deadlines” for more details about this very strict policy).

Group activity #1: To receive points for this activity, you must participate in the in-class exercise.
This assignment will be distributed via the course webpage. Groups will work on it together in class and you will
submit a single electronic copy of your group’s work by the end of class.

All other activities: Electronic submission on the course webpage (https://compass2g.illinois.edu).

Due by 8 am on the due date.

Individual Case Analysis and Group Case Analysis Memo

You will complete an individual case analysis and a group case analysis memo—both based on the same case. The
due dates are listed on the attached course schedule. All case analyses and memos must be submitted
electronically to the course websites below by 8 am on the due date (see the section on “Deadlines and Missed
Deadlines” for more details about this very strict policy).

Submission on the course webpage (https://compass2g.illinois.edu) Specific details regarding the required
content of the case analyses is provided in a case assignment for both the individual analysis and the group memo;
these are available on the course web page. Cases often have more than one defensible solution, so you won’t
receive high content scores if you don’t support your/your group’s chosen recommendation. You will not receive
high scores if you do not address the primary issue in a given assignment or if you are not clear and specific in your
memo and analyses.

In general, the case analysis will consist of a memo of no more than three typed pages conveying your group's
recommendation for the case issues and an explanation/justification for the recommendation. You can attach as
exhibits any computations or other analyses used to resolve case issues (but you must refer to these in your memo);
exhibits will not count toward the three-page length. The memo component of your grade will be evaluated by me
and the content teaching assistants for this course.

Communication Assistance. Writing guides that address specific communication questions/issues are available on
our course webpage (https://compass2g.illinois.edu) in the Course Information folder. If you would like one-on-
one assistance with your papers, you can make an appointment with the campus Writer’s Workshop
(https://writersworkshop.illinois.edu/).

Group research project

Groups will complete a project over the course of the semester. The project involves researching the estimated
revenues and costs of a hypothetical business/activity (as detailed in the assignment), preparing relevant analyses of
those revenues and costs, and describing the proposed business/activity and the analyses in a paper. See the attached
course schedule for relevant due dates (and the section on “Deadlines and Missed Deadlines” for more details about
this very strict policy), and the course web page.

There are two components to the project score: (1) group members will be evaluated on the content and
communication of the written proposal by myself and/or a course TA, and (2) individual group members will be
evaluated on their presentation styles and organization, visual aids, and communication styles by myself and/or a
course TA.

Have one group member submit your group research project to both websites by the due date indicated:
 Submit one copy of the group research project content file(s) to Compass.

It is assumed that throughout the semester, groups will work on this project and seek help from me or others as
needed. Waiting until the last minute to complete this project will not result in high scores, since the project requires
obtaining information from local business that could be suppliers for the business/activity.

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Participation Your participation score is divided into the components detailed below.

Peer evaluation of participation in group work:

You will receive evaluations from your peers in your assigned group. These ratings will be taken by me verbatim
and will not be adjusted in any manner. These evaluations will be completed three times over the course of the
semester, as noted on the attached course schedule. To ensure confidentiality of peer evaluations, you’ll receive
one combined score for the peer and instructor evaluations of participation, and you won’t be allowed to review
peer evaluation forms provided by your group members. However, I am available to discuss peer feedback in
general terms.

The criterion your peers will use to evaluate you is as follows:

 Outstanding Contributor ±: This person is thoroughly prepared for our group work. Ideas offered are usually
substantive, provide good insights and sometimes also provide direction for our group. If this person were not a
member of our group, the quality of our work would be diminished significantly.
 Good Contributor ±: This person is generally well prepared for our group work. Ideas offered are usually
substantive, generally provide useful insights, and occasionally offer a new direction for our group to consider.
If this person were not a member of our group, the quality of our work would be diminished.
 Marginal Contributor ±: This person’s preparation for our group work is minimal. Ideas offered are occasionally
substantive, but seldom provide clear insights or offer new directions for our group to consider. If this person
were not a member of our group, the quality of our work would be diminished only slightly if at all.
 Non-participant: This person has attended our group meetings, but has contributed little or nothing to date. If
this person were not a member of our group, the quality of our work would be unchanged.
 Disruptive Contributor: This person’s preparation for our group work is inadequate. Ideas offered are rarely
substantive; provide few, if any, insights; and never offer a constructive direction for our group to consider.
Contributions are generally obscure, confused, and indicate a lack of familiarity with the facts under discussion.
If this person were not a member of our group, valuable time would be saved.

Instructor evaluation of in-class participation:

Class discussion and participation is essential for learning, and this classroom is a laboratory in which you can test
and hone your ability to convince your peers of the merits of your approach. Most of you eventually will become
managers in organizations. Across all types of organizations and functional areas, most managers' interactions with
others are verbal, and as such thoughtful listening, questioning, and discussion skills are crucial. For this reason, the
development of your ability to explain, discuss and constructively debate different problems may be one of the most
important skills advanced in this course. While I recognize that those who are shy or reluctant to participate in class
discussions will be penalized in this portion of their grade, it’s a reality that such traits can be penalized in the
workplace.

Some characteristics of effective class participation include:

 Are points made substantive and relevant to the discussion in terms of increasing everyone's understanding, or
are they merely regurgitation of facts? Do they provide useful insights?
 Do comments take into consideration the ideas offered by others earlier in the class, or they isolated and
disjointed? Do they reflect good listening, interpretative and integrative skills?
 Do the comments reflect excellent preparation via a thorough reading and analysis of required readings and
reflection on prior class information?
 Does the person distinguish among different kinds of data (facts vs. opinions vs. assumptions) and provide
reasonable substantiation of arguments?
 Do the comments take the class in a new and relevant direction but with a regard for the current flow of the
discussion?
 Is there a willingness to test new ideas or share uncertainties, or are all comments “cautious” or "safe"?
 Does the person interact with classmates in a courteous manner?

You’re not required to contribute to each and every class session. You are required to make good contributions in
multiple class sessions in order to earn a good score for your class participation grade, and you’ll need to make good
contributions consistently over the semester in order to earn a high score. Some of the best contributors in the past
have been those who participated in only some sessions, but their contributions were truly insightful and persuasive
– quality, not quantity.
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Since so much of the learning in this class takes place through discussion and debate, attendance is necessary to
your success – it’s impossible to contribute to or to benefit from others if you’re not in class. However, perfect but
passive attendance is not sufficient for your success and it will not ensure you a passing participation grade. In
short, don’t confuse participation with attendance.

So that I’ll be able to effectively evaluate your participation, I’ll make a tremendous effort to learn your name so I
can easily identify your contributions. If you find I don’t know your name after several class periods, that’s an
indication that you should increase your contribution to discussions. In addition, you may occasionally be asked to
lead discussions or present solutions to different activities. You’ll receive an assessment of your participation after
the midterm exam so you can gauge your performance in this area to date.

Here’s a general idea of how I plan to grade your class participation over the course of the semester:
 Outstanding Contributor: Contributions to large-group discussions reflect thorough preparation. Ideas offered
are usually substantive, provide good insights and sometimes change the direction of the class for the better.
Arguments, when presented, are generally well substantiated and often persuasive. If this person were not a
member of the class, the quality of the large-group discussions would be diminished significantly.
 Good Contributor: Contributions to large-group discussions reflect satisfactory preparation. Ideas offered are
usually substantive, generally provide useful insights, and occasionally offer a new direction for the discussion.
Arguments, if presented, are reasonably well substantiated. If this person were not a member of the class, the
quality of the large-group discussions would be diminished.
 Marginal Contributor: Contributions to large-group discussions reflect some minimal preparation. Ideas offered
are occasionally substantive but seldom provide clear insights or new directions for the discussion. Arguments
may be occasionally presented but are generally not well substantiated. If this person were not a member of the
class, the quality of the large-group discussions would be diminished only slightly.
 Non-participant: This person has maintained attendance to some extent but has said little or nothing in class;
hence there is no adequate basis for evaluation. If this person were not a member of the class, the quality of the
discussions would be unchanged.
 Disruptive Contributor: If present in class at all, contributions to discussions reflect inadequate preparation.
Ideas offered are rarely substantive, provide few, if any, insights and never offer a constructive direction.
Integrative comments and effective arguments are absent. At best, contributions are obscure, confused, and
indicate a lack of familiarity with the fact of the issues under discussion. At worst, comments demonstrate
disrespect for others. If this person were not a member of class, valuable airtime would be saved.

ACCY 302 Lyceum Series attendance

The Department of Accountancy has arranged for several accomplished professionals to come to campus to speak to
you about career options in accounting. During the semester, the Lyceum is scheduled to convene on selected days
in the Deloitte Auditorium of BIF. Specifics on dates and speakers will be announced separately by the Lyceum
coordinator, Professor Tom Finnegan.

Dress attire for all Lyceums is business casual. Laptops are permitted but must be used for note taking only. Cell
phones should similarly be restricted in use. Inappropriate use of any electronic devices, in Lyceums or the
classroom, will have negative and embarrassing consequences.

You are responsible for attending all of the Lyceum presentations. At each presentation you will receive a
Scantron form to monitor your attendance. Immediately at the end of the presentation, you will be required to hand
in the form to me or to the TAs that are in attendance.

Online Homework Problems

You are responsible for completing selected online homework problems through McGraw-Hill CONNECT over
the course of the semester. These exercises provide practice in mastering the course content. For each problem you
will have three attempts to submit a correct answer on the Connect website. The assigned problems are due on
Friday the week after the topic is discussed in class; the specific assignments and due dates are detailed in the
course schedule in this syllabus as well as on the Connect website. For direct technology support, please call 1-
800-331-5094 or visit www.mhhe.com/support.

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Exams
A midterm exam will be held during normal class time. A combined, comprehensive final exam will be held at a time
to be determined by the University, with a conflict examination offered to accommodate any students with conflicts.
The dates and times for both exams will be announced once they have been determined. If you need special
accommodations for exams, please notify me as soon as possible so I can make sure your needs are met.

Format and procedures:

Both exams will consist of a series of questions and problems. Exam items may be multiple choice, other objective
formats (e.g. matching), short response, essay or problem. Some items will test theory and some will be applied.
For questions that require extended computations, you’ll be able to show and clearly label your work to receive
partial credit.

Exams are closed-book, closed-notes, closed-everything. You are not allowed to use programmable calculators
with alphabetic keys for exams or the calculators on any electronic devices or PDAs. Extra calculators will not be
available. All other devices are prohibited and must be turned off and inaccessible during the exam; if a device rings
or buzzes you will be asked to speak to a proctor. Bring a pencil and your university ID to the exams.

Conflicts and missed exams:

I use the University’s definition of an exam conflict as defined in the Student Code pertaining to final exams. Thus,
if you have three consecutive university course exams scheduled within one 24-hour period, or two university
course exams scheduled at the same time, you may sign up for the conflict exam.

If you do have a conflict, you will need to fill out an exam conflict request form (available on the course web page),
attach documentation to support the conflict, and submit it by the deadline on the attached course schedule.
Department staff will verify the information on the form and you will be notified of your eligibility to take a conflict
exam. You will not be allowed to take a conflict exam if your request is denied. Requests will be denied if conflicts
arise from travel plans, job interviews, or other non-exam conflicts.

In the case of an emergency, I will choose whether to offer a make-up exam or reweight other components of your
grade. However, this will occur only upon presentation of documented evidence indicating serious illness, family
emergencies, or a university-authorized absence. You will need to be formally excused from the exam by the Dean
of your college and/or the Emergency Dean (who can be reached 24/7 at 333-0050). Contacting the Emergency
Dean before the exam is also expected. Missed exams (i.e., you did not take the exam at the scheduled time, and
you did not receive permission to take a conflict exam or provide evidence of an emergency within 48 hours after
the scheduled exam time) will receive a score of zero.

DEADLINES AND MISSED DEADLINES

I take adherence to deadlines very seriously and as such there is little if any slack in my policy on missed deadlines.
While this may seem tough, a deadline must be set and it is adhered to out of courtesy to students who submit their
work on time and arrive in class ready to go. Further, in the workplace your supervisors or clients will not tolerate late
work, especially when they receive work from your colleagues or competitors on time.

I am particularly strict about deadlines for assignments that are completed before a class session and that we
subsequently discuss in that class. As such, the deadlines for submission of all individual case-based activities, all
group case-based activities, all individual and group case analysis memos, and the project’s written proposal are due as
indicated on the attached course schedule. These assignments will not be accepted once the deadline has passed. In
other words, if you attempt to upload an assignment due via upload after the due date, your assignment is late and the
course website will not allow the upload. If you arrive to your class section after an assignment has been collected, your
assignment is late and it won’t be accepted unless you receive an excused absence from the Emergency Dean (see the
information that follows on excused absences for missed deadlines). There are no exceptions to this policy, including
sleeping late, computer or computer lab problems (including a crowded lab or no paper in the lab printers), the need to
make copies, parking problems, etc.

If you expect to miss a class in which an assignment will be physically collected, you must deliver it to my office by
7:30 a.m. that day or have a classmate bring it to your class session or an earlier one for you. I won’t accept
assignments that have been placed under my office door or in my mailbox after the 7:30 a.m. deadline.

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Excused absences for missed deadlines
If a situation arises that will cause you to miss a deadline, you must contact the Emergency Dean (who can be reached
24/7 at 333-0050) to receive an excused absence (note that the Emergency Dean does not grant excused absences for
oversleeping or computer-related problems). If the Emergency Dean formally grants you an excused absence, I’ll either
choose an alternative assignment or reweight the remaining components of your grade. Under no circumstances will
you be able to hand in an assignment that’s already been discussed in class.

GRADING DISPUTES
The University’s policy on capricious grading is available online at:
http://admin.illinois.edu/policy/code/article3_part1_3-107.html

While TAs and I make every effort to grade all of your work accurately, grading errors can occur. If you believe there’s
an error, you may request a regrading of the assignment or exam. Be aware, however, that grading errors can occur in
both directions – errors can make grades too high as well as too low. Therefore, if you request a regrading, your entire
assignment or exam will be regraded, and all grading errors will be corrected. By requesting a regrade, you accept the
possibility that your grade may go either up or down as a result.

To request a regrade, submit a written request to me within one week from the class period in which the
assignment or exam was first returned to students. The request must be accompanied by the graded original and must
state the area of dispute, your recommendation for change in grade, and an explanation or justification for your
recommendation.

You may feel that comments written on your assignments are vague and thus you may have a difficult time determining
why you did not receive points for a particular statement or analysis. Comments on assignments are intentionally vague
to advance your learning. They are designed to get you to go back and rethink your analysis with the benefit of having
heard the class discussion and seen my grading summary; they are not designed to tell you what you should have
written or the “right answer”, particularly since many assignments have several defensible solutions. Therefore, while
you should feel free to ask about comments you don’t understand, you should do so only after you've gone back and
compared your graded assignment to your notes from the class discussion and my grading summary.

GETTING HELP
To succeed in this course, you’ll need to invest a great deal of time and energy. If at any time you feel you’re doing so
but aren’t learning the material or improving your skills, contact me and I’ll do my best to help you and to suggest
additional resources and options.

So you can test your content knowledge and skills on your own, practice problems and/or study questions for each class
session are available on the course web page; suggested solutions to these questions are provided.

If you have questions or concerns that you believe can be handled via e-mail, feel free to contact me that way. I’ll make
every effort to reply to e-mails no later than the end of the next business day. Because your questions or concerns are
often relevant to others in the class, I may simply respond to an e-mail by indicating that I’ve posted information to the
course web site or sending an e-mail to all students. If I cannot adequately respond to your question via e-mail, I’ll ask
you to come to my regular office hours or make an appointment.

ACADEMIC AND PROFESSIONAL INTEGRITY

As a student at the University of Illinois, you are aware of Part 4 of Article 1 of UIUC’s Student Code on academic
integrity (available on-line at http://www.admin.uiuc.edu/policy/code/index.html). Beyond that, the American Institute
of Certified Public Accountants’ Code of Professional Conduct (Section 54, Article III, Paragraph 03) discusses
professional integrity and its importance:

“Integrity is measured in terms of what is right and just. In the absence of specific rules, standards, or guidance, or
in the face of conflicting opinions, a [professional] should test decisions and deeds by asking: “Am I doing what a
person of integrity would do? Have I retained my integrity?” Integrity requires a [professional] to observe both the
form and the spirit of technical and ethical standards; circumvention of those standards constitutes subordination
of judgment.”
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I expect you to act with integrity and in compliance with University rules and regulations. As such, all work should
represent your independent effort, and plagiarism of anyone else’s work (whether that work is in the form of oral or
written notes, computer files, electronic form, paper form, etc.) will not be tolerated. You, in turn, should expect me to
treat you not only as students, but as young professionals who are enrolled in this course to learn. ACCY 302 written
assignments will be analyzed for plagiarism using plagiarism prevention software.

SPECIAL ACCOMMODATIONS

If you have any conditions, such as a physical or learning disability, which will make it difficult for you to carry out the
work as we have outlined or which will require academic accommodations, please notify me during the first week of
the course and we will strive to accommodate you. Requests for special accommodations will require documentation
from the Disabilities Resources and Educational Services (DRES).

BUSINESS INSTRUCTIONAL FACILITY (BIF) EMERGENCY PROCEDURES

In the event of a tornado warning, please seek shelter in the Wohlers Hall basement or the Armory, or in the BIF
basement between 8 am and 4:30 pm weekdays (the nearest designated University tornado shelters). If a tornado is
imminent, the BIF basement stairwells also can be used on an emergency basis. In the event of a fire in BIF, exit BIF
and proceed to 141 Wohlers Hall. In the event of threat from a shooter on campus, lock down the classroom and move
to a place of safety within the classroom. If you encounter a suspicious package, do not touch the package; alert campus
security, and refrain from cell phone usage until the situation is resolved. More detailed information and action
instructions are available in the Building Emergency Action Plan.

CAMPUS EMERGENCY STATEMENT

Emergencies can happen anywhere and at any time, so it’s important that we take a minute to prepare for a situation in
which our safety could depend on our ability to react quickly. Take a moment to learn the different ways to leave this
building. If there’s ever a fire alarm or something like that, you’ll know how to get out and you’ll be able to help others
get out. Next, figure out the best place to go in case of severe weather – we’ll need to go to a low-level in the middle of
the building, away from windows. And finally, if there’s ever someone trying to hurt us, our best option is to run out of
the building. If we cannot do that safely, we’ll want to hide somewhere we can’t be seen, and we’ll have to lock or
barricade the door if possible and be as quiet as we can. We will not leave that safe area until we get an Illini-Alert
confirming that it’s safe to do so. If we can’t run or hide, we’ll fight back with whatever we can get our hands on. If
you want to better prepare yourself for any of these situations, visit police.illinois.edu/safe. Remember you can sign up
for emergency text messages at emergency.illinois.edu.

SEXUAL MISCONDUCT POLICY AND REPORTING

The University of Illinois is committed to combating sexual misconduct. Faculty and staff members are required to
report any instances of sexual misconduct to the University’s Title IX and Disability Office. In turn, an individual with
the Title IX and Disability Office will provide information about rights and options, including accommodations,
support services, the campus disciplinary process, and law enforcement options. A list of the designated University
employees who, as counselors, confidential advisors, and medical professionals, do not have this reporting
responsibility and can maintain confidentiality, can be found here:
http://wecare.illinois.edu/resources/students/#confidential. Other information about resources and reporting is available
here: http://wecare.illinois.edu.

FOOD/HOUSING INSECURITY STATEMENT

Any student who faces challenges securing their food or housing and believes this may affect their performance in the
course is urged to contact the Dean of Students for support and alert the course instructor.

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ACCY 302 (Curtis) – Fall 2019
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COURSE SCHEDULE
Changes in course content and/or scheduling may be made as the course progresses and will be announced in class, via e-mail, and/or on the course
web page; you are responsible for announcements of such changes.

Class Source / Readings to Be Completed Assignments Due and Other Information

Date Topic
No. In Advance of This Class For This Class
1 Tue Course Introduction; TEXTBOOK: TO BE DISTRIBUTED IN CLASS:
Aug 27 Overview of the Business Setting Chapter 1: pp 4-9; 1) Course syllabus
Chapter 14: pp 598-601
2 Thu Basic Cost Management TEXTBOOK:
Aug 29 Concepts Chapter 2: 36-59
Chapter 14: 601-606
3 Tue Product Costing TEXTBOOK: TO BE DISTRIBUTED ON-LINE:
Sept 3 Chapter 3: pp 80 - 87 1) Group membership information
Chapter 5: pp 171-172
Chapter 8: pp 326-333
4 Thu Product Costing Case COURSE PACKET: DUE ON COMPASS BY 9AM:
Sept 5 Precision Worldwide Case Group Case Activity #1 – Precision
Worldwide
Friday CONNECT: On-Line Homework Problem Set: Basic Cost Management DUE ON CONNECT BY 11:59PM
Sept 6 Concepts
5 Tue Cost Behavior TEXTBOOK:
Sept 10 Data Analytics 1: Regression Chapter 6: pp 233-241
Analysis Intro
Lynda.com (1-hour tutorial on multiple
regression) Joseph Schmuller Excel
Statistics Videos—
Excel Statistics Essential Training 1
Excel Statistics Essential Training 2: (2016)

6 Thu Data Analytics 1: TEXTBOOK:

Sept 12 Regression Analysis Chapter 6: pp 243-250

Stout & Schwartz 2017: Using Excel for

Regression-Based Cost Estimation Part 1 & 2
(Two articles)
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ACCY 302 (Curtis) – Fall 2019
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Class Source / Readings to Be Completed Assignments Due and Other Information
Date Topic
No. In Advance of This Class For This Class

Friday CONNECT: On-Line Homework Problem Set: Cost Behaviors, Variable & DUE ON CONNECT BY 11:59PM
Sept 13 Absorption Costing

7 Tue Data Analytics 1: COMPASS:

Sept 17 Regression Analysis (continued)

8 Thu Data Analytics 1: COURSE PACKET: DUE ON COMPASS BY 9AM:

Sept 19 Regression Analysis Case Delta’s New Song Individual Case Activity #1 – Delta’s New
Song
9 Tue Cost-Volume-Profit Analysis TEXTBOOK:
Sept 24 (CVP) Chapter 7: pp 274-299
10 Thu Cost-Volume-Profit Analysis COMPASS: DUE ON COMPASS BY 9AM:
Sep 26 (CVP) Case Stage Ensemble Theater Unit (SETU) Case Analysis--Individual:
Stage Ensemble Theater Unit
Fri CONNECT: On-Line Homework Problem Set: Regression Analysis DUE ON CONNECT BY 11:59PM
Sept 27
11 Tue Relevance Information; TEXTBOOK: DUE ON COMPASS BY 9AM:
Oct 1 Using CVP & Variable Chapter 14: pp 596-606 Case Analysis Memo--Group:
Costing for Decision Making Stage Ensemble Theater Unit
12 Thu Relevant Information: TEXTBOOK:
Oct 3 Special Order, Make-or-Buy, Chapter 14: pp 607-618
Keep or Drop

Fri CONNECT: On-Line Homework Problem Set: CVP Analysis DUE ON CONNECT BY 11:59PM
Oct 4
13 Tue Relevance Information Case CASE COURSE PACKET: DUE ON COMPASS BY 9AM:
Craddock Cup Individual Case Activity #2 – Craddock Cup
Oct 8
14 Thu DAY OFF—REVIEW FOR MIDTERM EXAM DUE ON COMPASS BY 5PM:
Completed peer evaluation of participation
Oct 10
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ACCY 302 (Curtis) – Fall 2019
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Class Source / Readings to Be Completed Assignments Due and Other Information
Date Topic
No. In Advance of This Class For This Class
Fri CONNECT: On-Line Homework Problem Set: Relevant Information DUE ON CONNECT BY 11:59PM
Oct 11
15 Tue MIDTERM EXAM (IN CLASS)
Oct 15
16 Thu Activity-Based Costing (ABC) TEXTBOOK:
Oct 17 Chapter 5 (Review pp 171-172) pp 173-198
17 Tue Activity-Based Costing case CASE COURSE PACKET: DUE ON COMPASS BY 9AM:
Oct 22 Wilkerson Company Case Group Case Activity # 3—Wilkerson
Company Case
18 Thu Cost Allocation TEXTBOOK: DUE ON COMPASS BY 9AM:
Oct 24 Chapter 3: (Review pp 103-107) Group research project choice of Kickstarter
Chapter 5: pp 171-172 project
Chapter 12: p 516

19 Tue Cost Allocation Case COMPASS: DUE ON COMPASS BY 9AM:

Oct 29 Compliance with Title IX at KSU Group Case Activity #2—Compliance with
Title IX at KSU

TO BE DISTRIBUTED/REVIEWED IN CLASS:
Graded midterm exam
Thu Flexible Budgeting TEXTBOOK: DUE ON COMPASS BY 9AM:
20 Oct 31 1) Chapter 9 pp 360-368; 388-390 Individual Case Activity, Optional--DANSHUI
2) Chapter 10 pp 422-423 PLANT NO. 2
3) Chapter 11 pp 464-469

CASE COURSE PACKET:

Danshui Plant No. 2
Fri CONNECT: On-Line Homework Problem Set: ABC DUE ON CONNECT BY 11:59PM
Nov 1
21 Tue Variance Analysis TEXTBOOK:
Nov 5 Chapter 10 pp 424-437 (Review 422-423)
Chapter 11 pp 469-482 (Review 464-469)

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ACCY 302 (Curtis) – Fall 2019
Page 14
Class Source / Readings to Be Completed Assignments Due and Other Information
Date Topic
No. In Advance of This Class For This Class
22 Thu Variance Analysis—
Nov 7 (continued)

Fri CONNECT: On-Line Homework Problem Set: Flexible Budgeting DUE ON CONNECT BY 11:59PM
Nov 8
23 Tue Variance Analysis Case CASE COURSE PACKET: DUE ON COMPASS BY 9AM:
Nov 12 Mile High Cycle Individual activity #3 – Mile High Cycle
24 Thu Data Analytics 2: Decision Trees TEXTBOOK:
Nov 14 1) Decision analysis (HBS tech note)
2) The value of information (HBS tech note)
Fri CONNECT: On-Line Homework Problem Set: Flexible Budgeting & Standard DUE ON CONNECT BY 11:59PM
Nov 15 Costs
25 Tue Data Analytics 2: Decision Trees
Nov 19 (continued)
26 Thu Data Analytics 2: Decision Trees CASE COURSE PACKET: DUE AT START OF CLASS:
Nov 21 case Canonical Decision Problems Group Case Activity, Optional—Canonical
Decision Problems
BREAK Nov 23- HAVE A SAFE AND HAPPY THANKSGIVING BREAK!
Dec 1
27 Tue No lecture; Come to class to work on group project TO BE DISTRIBUTED/COMPLETED IN CLASS:
Dec 3 ICES forms
28 Thu Group Research Project Oral DUE ON COMPASS BY 9AM:
Dec 5 Presentations, Day 1 Group Research Project Project Paper (all
groups)

DUE ON VIA E-MAIL BY 11:59 PM:

Optional: Final exam conflict request form
29 Tue Group Research Project Oral DUE ON COMPASS BY 5PM:
Dec 10 Presentations, Day 2 Completed peer evaluation of participation
Final Exam: ACCY 302 final exam, time and location to be announced.
Dec 13-20

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