User:Brashear.john/sandbox

University of Houston Clear Lake Managerial Accounting (ACCT 3331) Fall Semester, 2005 Instructor: John R. Brashear MBA, CPA Telephone: (281) 283-3179 E-mail: brashear@uhcl.edu Class Hours: Tuesday 10:00 am to 12:50 pm Class Room: Bayou 1-215 Office: Bayou 3-237 Office Hours: Tuesday 5:00 to 7:00 pm and by appointment Textbook: Managerial Accounting, 11th Ed by Garrison & Noreen Prerequisities: Principles of Accounting (6 hours) Course Objective: This course covers the fundamental concepts and techniques of managerial/cost accounting. One objective is to understand the product costing methods necessary to satisfy external reporting requirements under GAAP. A second objective is to understand cost concepts relevant to internal decision making and to be able to apply those concepts to a wide variety of decision-making situations. A third objective is to understand accounting-based performance evaluation systems, including problems associated with local efficiency measure and global measure of overall success. This course does not count toward the 30 credit hours of accounting courses required to sit for the CPA exam. Teaching Methododology: Class time will be divided into two segments: lecture-guided discussion and problem based learning. The first segment will consist of lecture. During the guided discussion, students will be expected to discuss the material in the chapter and the assigned exercises. Each student is expected to complete or make substantial effort toward the completion of all exercises prior to the date they are assigned. The second half will consist of "problem-based learning" during which time the class will work individually, or as a team, on in-class problems. The solution will be presented to the class. Course Evaluation: Grades will be assigned based on the total number of points earned during the semester. Points are allocated as follows: Examinations (3tests@100 points each) 300 Comprehensive Final Exam              100 Graded Homework                       50 Term Paper                            50 Total Points                          500 Term Paper: Each student shall prepare a short paper on a current topic to be approved by the instructor. At least five articles in the Wall Street Journal during this semester must be cited. All approved subjects must relate to material covered in this course. University access to the WSJ is http://nola.uhcl.edu. Click on Databases link, then Business. Then click on the WSJ hyperlink. You will need the bar code on the back of your student identification card. Inclement Weather:Students should always use their best judgement regarding weather and class attendance. Official University campus closing is available by calling (281) 283-2221; (281) 283-2222; or on radio AM 650; 95.7;740;950;1480; or Televison Ch. 2;11; or 13. Test Policy: No make-up tests will be given; if you miss taking a test, the final exam score will be substituted for the missed test (since the final exam is comprehensive, this option should be utilized at your own risk.) Last Date to Drop Without Grade Penalty: Withdrawals from the course must be filed in the Office of Enrollment Services. Students who stop attending class without officially dropping the course will receive a failing grade in the course. Special Academic Accomodations: If special academic accomodatins under the Americans with Disability Act, Section 504, or other state of federal law, contact the instructor or the Disability Services Offices at (281) 283-2167 and appropriate arrangements will be made. Academic Honesty: The Honesty Code is the university community's standard of honesty and is endorsed by all members of the University of Houston-Clear Lake academic community. It is an essential element of the University's academic credibility, and states: I will be honest in all my academic activities and will not tolerate dishonesty. Refer to the University of Houston Clear-lake Catalog for the details of the specific responsibilities of both students and professors under this policy. The instructor has the authority to impose a failing grade in any course in which a violation has been committed. major offenses may result in suspension or expulsion. The policy will be strictly enforced in this class. If any clarification is needed, please contact the instructor of the Dean of Students without delay, On homework assignments, you are encouraged to work with other class members or solicit their help. Incompletes: A GRADE OF "I" (Incomplete) will be administered only under extreme, verifiable "emergency" situations where the student is unable to complete some minor portion of the work due to circumstances beyond his/her control provided the student is passing the course. Accounting Lab: (Bayou Building Room 3-235) The Accounting lab is staffed by volunteer members of Beta Alpha Psi (BAP). They are avialable to assist you with accounting courses in restricted ways. If you need additional help, ask the lab volunteer for a tutoring slip and a BAP volunteer will contact you regarding this free service. Advising: If you have questions concerning degree requirements and your Candidate Plan of Studies, you should consult an advisor in the SBPA Office of Academic Advising (Bayou Room 2-111). However, if you are a business major, I can help you with questions such as career options. Please feel free to stop by during my office hours or contact me by e-mail. Meeting    Date     Class Work    Chapter                             Homework 1          8/23                   1. Man Acc&Bus Environment          Introductions Syllabus 2          8/30     P2-14,15,19   2.Cost Terms,Concepts,&Class        E2-1,4,8 P2-23,26,27 P3-18,21,22,293.Job-Order Costing                E3-4,5,9,14,15 3          9/6                    4.Process Costing                   P4-25,26,28 4          9/13     P5-17,24      5.Cost Behavior:Analysis&Use        E5-2,8,9,11 P5-13,14,16 5          9/20     P6-20,21,24,256.C-V-P Relationships               E6-2,13,15 P6-18,19 6          9/27                   Examination 1 7          10/4     P7-10,11,14   7. Variable Costing                E7-1,5,6 P7-13 8          10/11    P8-24,26      8.Activity Based Costing            E8-2,3,11,12,16 9          10/18    P9-14,15,19   9. Profit Planning                 E9-1,2,3,4,5,6,7 P10-16,17,19,2410.Standard Costs                 E10-2,3,4,12 10         10/25                   Examination 2 11         11/8     E11-11,14,16  11.Flex Budgets&O/H Analysis        E11-1,2,9,10 P12-20,22    12. Segment Reporting              E12-1,5,7,8 12         11/15    P13-16,17,18,19,2313.Rel Cost for Decision Make   E13-1,3,4 13         11/22                  Examination 3 Term Paper Due 14         11/29                  Comprehensive Review 15         12/6                   Comprehensive Final Exam Accounting 3331 Term Paper Requirements Fall 2005 The term paper shall consist of five citations of articles, which relate to one subject and appeared in the Wall Street Journal (WSJ) during this semester. University access to the WSJ is http://nola.uhcl.edu. Click Research a Topic, Find Articles & More,(Databases) link, then Business. Then click on the WSJ hyperlink. You will need the bar code number on the back of your student identification card. Use the cover sheet provided (on the next page) and staple paper in the upper left hand corner with cover sheet on top. No Slick covers please! There should be an introductory paragraph, identifying your subject and your approach to the subject followed by the citations. Each citation should contain: Title of Article Source: Date, Page Number, and/or Internet Source There should be a one or two sentence explanation of how each article related to the subject. There is no need to summarize the article. Attach a copy of the article. The final product should consist of the cover sheet, the introductory paragraph, five citations, and the conclusion. Maximum length should be two pages and the cover sheet. Recommended subjects include: Cost Containment Through Correct Sizing (may include merger, acquisition, spin-off, or lay-off.) Cost Containment in the Health Care Field (may include mergers, purchases, & contracts w/providers, etc.) Cost Containment in the Non Health Service Industries Cost Containment in the Manufacturing Industries Cost Containment in the Governmental Arena Term Paper Assignment Fall 2005 Cover Sheet Accounting 3331 Section # Meeting Day Meeting Time Name SID#