Texas Wesleyan University Texas Wesleyan University Texas Wesleyan University Texas Wesleyan University

Fall 2009 Fall 2009 Fall 2009 Fall 2009

Accounting 6301 Accounting 6301 Accounting 6301 Accounting 6301
Integrated Accounting Data Analysis for Decision Makers Integrated Accounting Data Analysis for Decision Makers Integrated Accounting Data Analysis for Decision Makers Integrated Accounting Data Analysis for Decision Makers
Section 45 Section 45 Section 45 Section 45
Tuesday Tuesday Tuesday Tuesday ( (( (6:00 p.m. 6:00 p.m. 6:00 p.m. 6:00 p.m. 9:30 p.m. 9:30 p.m. 9:30 p.m. 9:30 p.m.) )) )
AMB 213 AMB 213 AMB 213 AMB 213


Name: Thomas D. Tolleson, PhD, CPA
Office: AMB, Room 218
Telephone: Office - 531-4840 or 531-4837
Home - (817) 563-0038, between 7 a.m. & 10:00 p.m.
E-mail: ttolleson@txwes.edu (When you send me an e-mail related to this class, please use the
following caption for the subject line: Accounting 6301.)


Office Hours Weekday Start End

Monday 8:30 a.m. 9:00 a.m.

10:00 a.m. 11:30 a.m.

Tuesday 5:00 p.m. 6:00 p.m.

Wednesday 8:30 a.m. 9:00 a.m.

10:00 a.m. 11:30 a.m.

1:15 p.m. 3:15 p.m.

Friday 8:30 a.m. 9:00 a.m.

Class Hours Weekday Start End

MWF 9:00 a.m. 9:50 a.m. Acc 2303.01

MW 12:15 p.m. 1:15 p.m. Acc 3340.01

T 6:00 p.m. 9:30 p.m. Acc 6301.45

If none of the scheduled office hours are convenient for you, please see me to make an appointment.
Please note that this syllabus is NOT a contract and is subject to change at the discretion of the instructor
to accommodate pedagogical and/or student needs. Please note that during finals week, posted office
hours will not be observed because of the conflict with scheduled exam periods. Also, for any night
class that has a scheduled research/video period, I will not be in my office before or during those
scheduled activities.

University Mission

The University endeavors to create a learning environment where each student is provided an
opportunity to pursue individual excellence, to think clearly and creatively, to communicate effectively,
and to develop spiritual sensitivity, with a commitment to moral discrimination and action, and with a
sense of civic responsibility.






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School of Business Administration and Professional Programs Mission

The School of Business Administration and Professional Programs is a community of learners
dedicated to pursuing and sharing the values, knowledge and skills that enable our students to compete
in a dynamic and increasingly global environment.

Catalog Course Description

A detailed review of the nature, measurement and analysis of accounting information appropriate to
managerial decision making and comprehensive budgeting, statistical cost estimation, cost-volume-profit
analysis, gross profit analysis, application of probability to cost control and capital planning.

Studtent Learning Outcomes

Student learning outcomes include:

1. Using managerial accounting terminology;
2. Understanding alternative methods for collecting information on an organizations
operations and when each might be appropriate, for example traditional costing versus
activity-based costing;
3. Selecting and using decision relevant information to address various organizational
issues;
4. Using managerial information in internal planning and control.


Prerequisites

1. Admission to the MBA program
2. Principles of Financial (ACC 2303) and Principles of Managerial Accounting (ACC 2304) at the
undergraduate level or their equivalents.

Textbook and Other Materials

1. Required Cost Management: A Strategic Emphasis, 4th Edition, by Blocher, Stout, Cokins and
Chen (Irwin/McGraw-Hill). A softbound readings and cases text accompanies this book.

2. Required A subscription to the Wall Street Journal.

Instructional Methods for this class may include, but are not limited to, lecture, role-playing,
discussion, group problem solving, cases and videos.

Attendance and Tardiness

Attendance for students is mandatory and excessive absences will be handled according to the
2009-2011 Texas Wesleyan Graduate Catalog. When a student accumulates unauthorized absences
equal to the number of scheduled class meetings per week (one unauthorized absence for this class), the
instructor of the class may drop the student from the class roll. Students are also expected to be punctual.

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Three tardies will constitute one absence. A tardy is defined as coming to class after the scheduled start
time for our class. If you are absent or tardy, please make pre-arrangements with a fellow student to
get any in-class handouts/notes for that class session. Anything discussed in class, whether covered in
the text or not, may appear on exams.

Classroom Behavior

Civility in the classroom contributes to the creation of a positive learning environment. For a classroom
setting, a key component of civility is the respect that a student shows for fellow students and the
instructor and the respect that an instructor shows for the students.

To help us achieve our goal of classroom civility, we will observe, at a minimum, the following rules.
Please read these carefully and reflect upon your obligations to both your classmates and me.

(1) Arrive on time for all classes and exams.
(2) Stay seated during the entire class, unless an emergency arises.
(3) Refrain from talking with other students during class unless I have given you an in-class group
assignment; the refrain from talking also applies when I am discussing solutions to group work or
classmates are explaining their work on the board.
(4) Turn off all cell phones, pagers and other electronic devices before class begins. This includes any
electronic capability to send or read text messages during class.
(5) Refrain from reading magazines, newspapers, assignments from other classes and material that might
distract your classmates.
(6) Take off any ball caps before class begins; this applies to both men and women.

I, too, will endeavor to be on time and to show respect for your opinions. Together we can create a
positive learning environment.

Unfortunately, the best plans of mice and people may fail. If you are late to class for reasons beyond
your control, please join the class as soon as possible, quietly and without disruption to others. Note,
however, that frequent tardiness is unbecoming for a professional. If you are frequently tardy, I will drop
you from class (Please see the sections on Attendance and Tardies for additional discussion
clarification.)


Student Responsibility

Your responsibility is to come to class prepared. Before class you should read (what a
concept!!) the assigned chapters. You should attempt (another revolutionary idea) the assigned
problem material. Class will provide you with the opportunity to get questions answered and clarify
issues raised by the assigned materials. You should always be ready to discuss your responses to the
assignments or to ask your questions related to the chapter material. Perfect class attendance is a
necessity. Our course schedule does not permit time for redoing a topic once it is discussed. Please note
that the attached assignment sheet and exam dates are tentative. Students are responsible for changes in
assignments and/or relevant dates. Check your Wesleyan RamMail (e-mail) account daily for class updates,
announcements, changes to your syllabus, etc.

Grading

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Your final grade in this course will be determined as shown below:

Exams (2 @ 100 points each) 200
Final Exam (Comprehensive) 130
Quizzes (4 @ 20 points each) 80
Group Cases and/or Research Project* 80
Total 490

You are guaranteed a(n): A if you have at least 90% of the total points, B with at least 80% of the
total points, C with at least 70% of the total points and D with at least 60% of the total points. For
example, if you have at least 392 points out of the 490 possible points (490 x .80), you are guaranteed a
"B" in this course.
*Group Projects/Cases sometimes involve presentations to the class and possibly to individuals that
are not class members. The presentation, if given, also impacts your Group Project/Research grade.
Each member of a group must participate in the presentation.

Please note that cases/projects will not be accepted late. What is late? I am defining late as
after class begins (6:00 p.m.) or after a projects deadline if the project is due on a day other than
a scheduled class meeting.

Examinations

The specific dates for your exams are shown below.

Exam 1 - 09/29
Exam 2 - 11/10
Final - 12/08

Exams may cover lecture material, text material, in-class activities and class discussions, additional
reading assignments (such as The Wall Street Journal), and your cases. All examinations, including the
final, will be of various formats including, but not limited to, multiple-choice, short answer, word
problems and essay questions. You will have approximately 150 minutes to complete your two semester
examinations and 180 minutes for your final exam. Examinations (except the final examination) may be
reviewed during my office hours within one week after the exam date. After review, exams will be kept
on file. During the semester and prior to the final exam, you may review your old exams during my
office hours. Please see me to make an appointment.

Exam Rules

a. Phones and Beepers: On exam days, you must turn off any cell phone or a beeper during the
exam period. If a cell phone rings during the exam period, the individual in possession of the
phone will receive a thirty point penalty.
b. Calculators: You are allowed to use a calculator during exams. However, you may not use any
calculator with text saving capabilities. You may not use cell phones or palm pilots with built-in
calculators on an exam.
c. No books or notes are allowed for use during exams. Any material that you bring in with you
must be set on the floor.

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d. I will supply any scratch paper that you may need to complete an exam. At the end of the
testing period, you must turn any scratch paper that you used along with your exam.
e. I reserve the right to re-seat any student before or during the exam.
f. At the end of exams when I call "time", I will collect all outstanding exams and leave the room.
If you do not relinquish your exam upon my departure from the room, a zero (0) will be recorded
for your exam grade.
g. Bad hair day or not, you may not wear a cap/hat during the administration of an exam.





Makeup Exams

There will be no makeup exams. If you miss one exam with an authorized (excused) absence, the
points assigned to the missed exam will be added to the points assigned to the final. If it is not an
authorized (excused) absence, you will receive a zero on the missed exam. If you have prior
knowledge of an authorized absence, please notify me before the exam. Otherwise, you MUST contact
the Deans administrative assistant (531-4840) or me on the day of the exam and indicate why are you
are unable to take your exam. The first day you return to class, you must provide adequate
documentation for your absence. In no case can a student miss two scheduled exams and pass the
course.

Quizzes

There will be five (5) unannounced in-class quizzes throughout the semester. You may drop your
lowest in-class quiz grade (but not your lowest exam grade). If you are absent on the night an in-class
quiz is given, you will receive a zero. You may, however, count the zero as your lowest in-class quiz
grade and drop it. The format of the quizzes will usually be multiple-choice and/or short answer and/or
word problems. On the quizzes, I will emphasize major concepts we have previously covered, unless I
perceive that you are not preparing for class; if this becomes the modus operandi, then the quizzes will
be given on your reading assignments and homework material before we cover the concepts in class.

Homework

Learning how to analyze and discuss accounting issues is an important key to your career in business
and to your success in this course. You will find the class much more understandable (and enjoyable--
believe it or not!) if you have read the text and attempted the homework assignments BEFORE the
assigned class period. Reading and attempting the homework will help you identify areas that need
additional explanation or clarification. We will discuss and apply concepts in one class period and
entertain any questions related to the homework assignments the following class period. Your questions
should address specific issues. The assigned homework should be considered the minimum effort;
students are encouraged to answer additional questions and work additional exercises and problems.

Assigned Readings

You will be assigned reading materials other than those given for your textbook. You should be

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prepared to discuss these readings in detail. Questions related to the assigned readings will be part of
your examinations.

Groups

Early in the semester each student will be assigned to a 4-member group (this may vary depending on
the class size). During class periods, student groups may be asked to address/solve various accounting
questions and problems. During the semester, these same groups will also be assigned a group project.
(Please see guidelines for Cases/Projects.)



Study Time Guide

Experience has shown that for the average student to perform at his or her best in ACC 6301 he or
she should study a minimum of three hours for each credit hour. Some students will require more time.
Regular study time and class preparation are crucial if you expect to pass this class. For a graduate
class, you should think in terms of a B or better as passing.

Office Hours

Please feel free to stop in during my office hours. This gives me an opportunity to get to know you
as a person and not just as a student. I am more than happy to assist you with any specific questions you
may have. Further, your questions can help me identify topics that need further coverage before the
exam. If you miss a class discussion, please arrange to get someone's class notes.

Academic Dishonesty

Students are expected to conform to high standards of personal integrity. The University policy
related to academic integrity will be observed in this class. For further details of the University's
academic integrity policy, please refer to the 2009-2011 Texas Wesleyan Graduate Catalog.

Academic dishonesty includes cheating and plagiarism.

The term "cheating" includes, but is not limited to, (1) use of any unauthorized assistance in taking
quizzes, tests or examinations; (2) dependence upon the aid of sources beyond those authorized by
the instructor in writing papers, preparing reports, solving problems, or carrying out other
assignments; or (3) the acquisition, without permission, of tests or other academic material belonging
to a faculty or staff member of the university.

The term "plagiarism" includes, but is not limited to, the use, by paraphrase or direct quotation, of
the published or unpublished work of another person without full and clear acknowledgment. It also
includes the unacknowledged use of materials prepared by another person or agency engaged in the
selling of term papers or other academic materials.

Personal integrity and honesty are valued character traits and will serve you well in your
career. If I find evidence of a student cheating and/or engaging in plagiarism (as defined

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above), I reserve the right to give the student a zero on the assignment, an F in the course
and pursue having the student dismissed from the University.

Laboratories

You will find solutions to your end-of-chapter assignments posted on my web page, as well as a
copy of your syllabus and reviews for your examinations. Other handouts and materials may be posted
on this page throughout the semester. Please check my web page, in addition to your Wesleyan
RamMail account, on a daily basis.

Drop Date

November 24 (Tuesday) is the last day to drop a class. Please note the registrar's office hours on this
date. Students are responsible for officially withdrawing from any course they register for but then
stop attending.

Calculators

You can use any calculator as long as it is not programmed with material related to this class. If you
have any doubts, please show me the calculator before the exam. Programming a calculator to aid or
help you on an exam is considered cheating. See the section on Academic Dishonesty for related
penalties. You may NOT use your cell phone as a calculator on your quizzes or exams.

Posting Grades

Pursuant to the provisions of the Family Education Rights and Privacy Act (FERPA 20 USC Par.
1232g), I do not post grades or give them out over the telephone.


Americans With Disabilities Act

The University complies with the Americans With Disabilities Act in making reasonable
accommodation for qualified students with disability. If you have an established disability as defined in
the Americans with Disabilities Act and would like to request accommodation, please see me after our
first class (August 27).

Texas Wesleyan Policies

Students should read the 2009-2011 Texas Wesleyan University Catalog, 2009-2011 Texas Wesleyan
Graduate Catalog and the 2009-2011 Student Handbook to become familiar with University policies.
This includes, but is not limited to, absences, tardies, sexual harassment and student access to records;
policies specified in the current catalog are applicable unless otherwise stated in this syllabus.

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ASSIGNMENT SHEET*

CHAPTER QUESTIONS, PROBLEMS,
DATE TOPIC NUMBER(S) CASES AND PROJECTS**

08-25 Cost Management and Strategy/ 1, 3 Q1-12, 13, 14; BE1-18, 21, 23
Basic Cost Concepts Q3-2 through 3-16; BE3-28, 29
E3-31, 32, 37, 38, 40;
P3-46, 48, 49, 51, 52


09-01 Cost-Volume-Profit Analysis 7 Q7-1, 3, 4, 9, 10, 12-14, 16;
E7-28, 29, 30, 31, 33;
P7-36, 37, 38, 42


09-08 Job Order Costing 4 Q4-1, 2, 3, 5-9, 13-16;
E4-27, 28, 30, 31, 33, 34;
P4-36, 40


09-15 Activity-Based Costing 5 Q5-1, 2, 4-15;
and Management E5-29, 33, 34, 38, 42;
P5-49, 51


09-22 Implementing Strategy/ 2, 6 Q2-1, 4, 5-10, 15-17
Cost Estimation P2-27, 32-35;
Q6-1-3, 5-13; E6-26, 29, 31;
P6-36, 39-43, 45


09-29 E X A M I (C H A P T E R S 1, 3, 4, 5 & 7) S T U D Y ! !


10-06 Decision Making with Relevant 9 Q9-1, 2, 5-7, 11-14, 16, 17;
Costs and a Strategic Emphasis E9-32, 33, 34, 35, 37 (a-g), 38

10-13 Strategy and the Master Budget 8 Q8-2, 3, 5-8, 10, 12, 13, 15, 17;
E8-33, 34, 36, 42, 43, 47;

Assignment Legend:
BE = End-of-Chapter Brief Exercises
E = End-of-Chapter Exercises
P = End-of-Chapter Problems
Q = End-of-Chapter Questions





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ASSIGNMENT SHEET*

CHAPTER QUESTIONS, PROBLEMS,
DATE TOPIC NUMBER(S) CASES AND PROJECTS**

10-20 Case/Research Project Time No In-class Activities


10-27 SIU and Transfer Pricing 18 Q18-1, 4, 5, 6, 8, 10, 11, 13;
E18-26, 27, 28, 30, 32, 33;
P18-39, 40
First Graded Case/ Project Due

11-03 Flexible Budget/ 13 Q13-3-6, 8, 9, 14 16-20;
Standard Costing E13-33, 34, 35, 36, 37, 42
51, 54; P13-67


11-10 E X A M II (C H A P T E R S 2, 6, 8, 9 & 18) S T U D Y ! !


11-17 Standard Costing: Factory Overhead 14 Q14-1-5, 8, 9, 13-16, 19
E14-30, 31, 34-36, 49, 50
P14-57


11-24 Case/Research Project Time No In-class Activities


12-01 Target Costing, Constraints, Pricing 10 Q10-1-7, 10-16;
E10-28, 29, 31, 34;
P10-50
Second Graded Case/ Project
Presentation

12-08 Comprehensive Final Exam (Begins at 6:00 p.m.)

1 1 _ C h 1 1 : ! D u :' 1 1 _ C h 1 1 : ! D u :' 1 1 _ C h 1 1 : ! D u :' 1 1 _ C h 1 1 : ! D u :'

* NOTE: Course syIIubi ure intended to provide students with busic informution concerning
the course, The syIIubus cun be viewed us u "bIueprint" ruther thun u contruct for the
course; modificutions to the syIIubus muy be mude for pedugogicuI purposes und students
wiII be informed by wuy of cIuss unnouncement und/or viu RumMuiI of uny substuntive
chunges concerning euminutions gruding or uttendunce poIicies und chunges in homework or
cuse/progect ussignments. You ure responsibIe for uII chunges,

** Assignments are due the following class period, except for cases/projects. Cases/projects are due
the class period indicated.

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Guidelines for Written Cases/Projects

Spacing: Double spaced

Justification: Left

Font and Size: Times New Roman, size 12

Margins: 1 for top, bottom and sides

Pagination: Cover page and first page should not be numbered; pagination should begin on the second
page with the number 2.

Paragraphs: First line indented

Subsections: First Letters Of Each Word Capitalized and in Bold; do not use excessive spacing
between sections or paragraphs.

Cover Page: Title of Case/Project, Due Date, Case # (if applicable), Class, and Name. For group
cases/projects, include the name of each group member. Also, include a signature line for each group
member. Each member MUST sign off unless the remaining group members indicate that an individual
or individuals did not contribute to the assignment. This lack of contribution should be reflected in the
group journal. (See Journal below.)

Journal Page(s): For group cases/projects, each group must document their group meetings. Include
date, time, members present, members absent and a summary of the discussion and contribution of each
member. If you are using chat rooms, include the same info. A copy of the group journal must be
submitted for each group case/project when the group case/project is submitted for a grade.

Bibliography: If outside sources are cited, a bibliography must be included.

Spelling & Grammar: You will lose points for spelling and grammatical errors! Proof, Proof, Proof!!
When a group case/project is submitted to me, the GROUP is telling me that each group member has
read the final copy.

Questions: The questions at the end of the case/project should be numbered and precede the discussion
for a given question.



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Guidelines for an Acceptable Oral Presentation

Presenters should dress as if they are presenting to their board of directors. Thus, no jeans,
cutoffs, halters, etc. are acceptable. Men should wear suits (or a sport coat and dress slacks),
dress shirt, tie and dress shoes. Women should wear a dark suit or dress (if at all possible) and
dress shoes.

Presenters must maintain eye contact with the audience; therefore, presenters should avoid
reading from notes, monitors or projection screens. Glancing at these helps is acceptable,
but glancing is the key work; glancing does NOT involve reading from your notes, monitors or
projection screens. (Reading a short quote is acceptable, but the key word is short.)

Presenters should use PowerPoint (or some other presentation software) to showcase major
points. (Please note that if you choose presentation software other than PowerPoint, you are
responsible for providing the supporting equipment) Your font should be no smaller than a 14,
and all text should be in bold. A slide filled with small text is unacceptable.

Presenters should adjust the volume of their voices so that members of the audience are
comfortable with the presentation, not too loud but not too soft.

Presenters should always be conscious of their use of fill words such as you know, uh, etc.

Presenters should stand straight, with both feet on the floor; hands should be used naturally to
emphasize points. Body language can help you in your presentationor sink you!

Presenters must practice with the presentation equipment and be ready to begin at 6:00 p.m.;
and if we have more than one presenter on a given night, the transition from one presenter to
another should be completed in a professional manner. In other words, each presenter must have
control of the situation.

Presenters must talk for at least seven minutes but no more than eight minutes If we make group
presentations, the time parameters apply to EACH member of the group. Yes, I will time your
presentations.

Presenters should be prepared to think on their feet. The audience will be invited to ask the
presenter questions.

Presenters should not lean or rest on a lectern or computer cart.

Presenters must provide me with a hardcopy of your case solution and presentation (if a
presentation is made). You should also e-mail me your case solution and presentation as
attachments.