MANAGERIAL ACCOUNTING
ACG 2071 -- Fall, 2008
Kevin Fitzgerald, Ph.D., CPA Office Hours:
Office: LLC 2265 MWF 7:30A -- 9:00A
Phone: 669-2830 MW 12:00P -- 12:30P
Fax: 297-1034 T 3:00P -- 6:30P
E-mail: kfitzgerald@polk.edu R 5:30P -- 6:30P @ Lakeland Airside
and/or by appointment
Section: #13695 MWF 10:00A LAC 1256
Course Description:
Students will study the relationship of managerial accounting to control and decision making functions of management. The course includes a study of how costs are classified and analyzed in terms of material, labor , and overhead for job order, process cost, and activity-based cost systems.
COURSE OBJECTIVES:
At the conclusion of this course students will be able to:
· Define basic terms and concepts used in managerial accounting.
· Describe the role and function of managerial accounting in an organization's operations.
· Apply managerial accounting tools and techniques to analyze business problems.
· Measure or evaluate costs/profitability of customers, products, processes, jobs, and decisions.
TEXT: Managerial Accounting 3d. ed. Jiambalvo
COURSE REQUIREMENTS & GRADES:
Attendance: PCC Catalog 2008 - 2009 pg. 41
“Class attendance is a critical part of the teaching-learning process. Students are expected to arrange their schedules in a manner enabling regular and prompt class attendance.”
It is the students’ responsibility to ensure that:
-- examinations are taken at the assigned time, (i.e. – no make-up exams)
-- if necessary, (which we hope it won’t be) complete appropriate paperwork with Student Services to drop course no later than October 30.
Cheating and Plagiarism: PCC Catalog 2008 – 2009 pg. 42
Grading Summary -- (Examination dates are shown in the
DATES & ASSIGNMENTS section following.)
Grade Summary
Examination # 1 (3 highest > 90 = A
Examination # 2 @ > 80 < 90 = B
Examination # 3 33.4 % > 70 < 80 = C
Final Examination each) ____ > 60 < 70 = D
< 60 = F
Total 100 %
The examinations will be problem oriented.
DATES & ASSIGNMENTS:
We will work through the Review Problem at the end of each chapter in detail.
Computing Skills: The PCC Purpose Statement (Pg. 8 - 2008 – 2009 Catalog) indicates that the acquisition of computing skills, along with other skills inherent in the learning process, are integral to all degree and certificate programs. In partial fulfillment of the computer skills portion of the mission the homework problems (P) must be completed using Excel
ASSIGNMENTS, Homework in ( ):
Week Beginning:
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Aug |
18 |
Introduction & Chap. 1 (P 1, 2, 5, 8) |
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25 |
Chap. 2 (P 3a, 5, 6, 9, 10, 13) |
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Sept |
1 |
Chap. 3 (P 1, 4, 9) |
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8 |
Chap. 4 (P 2, 4a, 5, 11, 17, 18 ) |
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15 |
Exam I |
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22 |
Chap. 5 (P 1, 9, 11) |
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29 |
Chap. 6 (P 1, 3, 12, 13) |
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Oct |
6 |
Chap. 7 (P 6, 7, 8, 9, 14, 16) |
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13 |
Chap. 8 (P 1, 9, 11, 12) |
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20 |
Exam II |
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27 |
Chap. 9 (P 1, 2, 5, 9, 13) |
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Nov |
3 |
Chap. 10 (P 1, 8, 14) |
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10 |
Chap. 11 (P 3, 5, 6, 8) (Do not do overhead variances.) |
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17 |
Chap. 12 (P 3, 7, 15) |
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24 |
Monday Review Thanksgiving Week: No class Wed. & Fri. |
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Dec |
1 |
Chap. 13 (P 8, 9, 10, 11) (Note: Calculations w/b provided – analysis only) EXAM III |
FINAL EXAMINATION Mon. 12/8 10:15 – 12:15