Course Syllabus

AIM 6202.0G2
School of Management
The University of Texas at Dallas

| Course Info | Technical Requirements | Course Access & Navigation | Communications |

Assessments | Academic Calendar | Scholastic Honesty | Course Evaluation | UTD Policies |

Course Information

Course

Course Number/Section AIM 6202.0G2

Course Title Managerial Accounting
Term and Dates Summer 2008

Professor Contact Information

Professor Surya Janakiraman
Office Phone 972 883 6370
Other Phone
Email Address Use WebCT mail.
Office Location 4.806
Online Office Hours Mondays 4:00 – 5:00 PM

Course Pre-requisites, Co-requisites, and/or Other Restrictions

If you are required to take AIM 6201 (Financial accounting) and AIM 6202, then the
preferred sequence is to take 6201 before you take 6202. Even though 6201 is not a pre-
requisite for this course, some exposure to financial accounting is desirable.

Course Description
This course provides an introduction to accounting techniques used by managers when
they are faced with planning, directing, controlling and decision-making activities in their
organizations. Accounting information can be used to identify and analyze alternatives and to
guide the manager to a course of action that will yield the greatest benefit to the firm. While the
major emphasis in financial accounting is on the accumulation and presentation of accounting
data to external decision makers, the emphasis in managerial accounting is on the presentation
and analysis of accounting data by internal decision makers.

One of the main objectives of this Managerial Accounting course is to familiarize you
with the requisite technical skills for problem solving; for example, determining unit product
costs, measuring production process costs, budgeting, performance reporting, allocating
resources efficiently within the firm, and maximizing profits while maintaining the ability to meet
long-term goals. As mangers, you will need to identify the relevant information, the appropriate
method for analyzing that information, and the manner in which to communicate your
observations and recommendations to others in the organization. This course is structured in a
manner so that the course contents will help you to develop these skills.

Course Organization

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 Learning is a complex process. Various aspects of this course have been designed to
help you with the learning process. I am giving below a set of guidelines which may help you to
get the maximum benefit out of this course. Of course, the learning process is highly
individualistic and hence you may want to explore and find out what works for you the best.

(i) Text book: I would strongly encourage you to read the textbook on an
ongoing basis (and not just before a quiz or exam!). This helps you in two ways.
First, this will reinforce the concepts that are discussed in the lectures.
Secondly, it will also help you to get the maximum out of future lectures since
some of the same key concepts tend to repeat over and again in the course. For
each lecture, I have indicated the chapter(s) from the text book that you need to
be familiar with. Please spend at least an hour or two reading the text book
before and after you go through the PowerPoint file for each lecture. PowerPoint
lectures closely follow the contents in the text book. However, please keep in
mind that the PowerPoint lecture does not cover every aspect discussed in the
book and not everything discussed in the PowerPoint lecture can be found in the
text book. You will be held responsible for everything in the textbook and the
contents of PowerPoint in quizzes and exams.

(ii) Practice Problems: I have provided to you suggested solutions to selected

problems from your textbook for each module. You should try to solve these
problems on your own (i.e. without looking at the suggested solutions first) as
soon as you go through the PowerPoint file and after reading the chapter from
your book. This will really help you to test your understanding of the material
covered in the book and the lecture. It is imperative that you solve the problems
that are identified as “core assignment material” for each of the module. Also, it
is a good idea to try to solve as many problems as possible, in addition to the
problems in the “core assignment material” as this will help you to absorb the
concepts. Just like any mathematics course, the more problems you solve, the
better you are in an accounting course!

(iv) Exams: There are two exams in this course; one at the end of the second
week of the semester (roughly after half of the course) and one at the end of the
semester. The final exam is not cumulative (However, you should remember that
the concepts that you learn are often cumulative in the sense they may be based
on material covered in the first half of the course). Again, at least 25% of the
questions in the exam will be similar to the core assignment material and the
questions in the practice quizzes (see next paragraph). The questions in the
exam will be both “multiple choice” and “structured problems”.

(vi) Practice quizzes: For each module, I have provided you a self-assessment
quiz. You should take this quiz after going through the PowerPoint lecture(s) for
the module, the practice problems and the relevant chapters from the textbook.
You will get immediate feedback to these quizzes. However, the grades you
obtain in these quizzes will not affect your course grade. They are just for your
feedback. Quizzes and exams will include a few questions that are very similar
to the practice quiz questions.

Student Learning Objectives/Outcomes

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1. To illustrate the use of cost and management accounting concepts to assess challenges and
develop solutions in production and service entities

2. Learn to analyze the accounting systems designed for performance measurement and
appraisal to arrive at optimum solutions.

3. Learn to analyze and evaluate specific aspects and apply the course concepts in a team
mode to a “real world” situation

Required Textbooks and Materials

Required Texts

• You have two choices for the textbook. Either one of the following two books will satisfy
the requirement for the course. One book has three more chapters than the other which
will NOT be covered in this course. Sometimes, the longer version of the book may be
cheaper to buy! (You need to shop around).

Introduction to Management Accounting

by Horngren, Sundem and Stratton (14th Edition), published by Prentice-Hall
Chapters 1-17 ISBN-10: 0136129218

ISBN-13: 978-0136129219

OR
Introduction to Management Accounting
by Horngren, Sundem and Stratton (14th Edition), published by Prentice-Hall
Chapters 1-14 ISBN-10: 0136141501

ISBN-13: 978-0136141501

The second version of the book contains only the first fourteen chapters and chapters
15-17 from the first version of the book (pertaining to financial accounting) are not
covered in the course.

Textbooks and some other bookstore materials can be ordered online through MBS Direct
Virtual Bookstore or Off-Campus Books online ordering site. They are also available in stock
at the UTD Bookstore and Off-Campus Books.

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Technical Requirements

In addition to a confident level of computer and Internet literacy, certain minimum technical
requirement must be met to enable a successful learning experience. Please review the
important technical requirements and the web browser configuration information.

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Course Access and Navigation

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 This course was developed using a web course tool called WebCT. It is to be delivered
entirely online. Students will use their UTD NetID account to login to the course at:
http://webct.utdallas.edu. Please see the course access and navigation information.

To get started with a WebCT course, please see the Getting Started: Student WebCT
Orientation.

If you have any problems with your UTD account or with the UTD WebCT server, you may
send an email to: assist@utdallas.edu or call the UTD Computer Helpdesk at: 972-883-2911.
If you encounter any technical difficulties within the course site, please send an email to
gmbasupport@utdallas.edu.

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Communications

This WebCT course has built-in communication tools which will be used for interaction and
communication. Some external communication tools such as regular email and a web
conferencing tool may also be used during the semester. Please see more details about
communication tool information.

Interaction with Instructor: The instructor will communicate with students mainly using the
Announcements and Discussions tools. Students may send personal concerns or questions to
the instructor using the course Email tool. The instructor will reply to student emails or
Discussion board messages within 3 working days under normal circumstances.

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Student Assessments
Grading Information

Weights

Mid-term exam 40
Final exam 40
Group project 20
Total 100

Grading Policy

Translation of the total point score into a letter grade will be based on the judgment of the
instructor. This translation process will be based on many factors including the student’s
relative performance (with respect to the rest of the students in the class), the consistency of
performance across all the components of assessment (such as quizzes, exams and
assignments), and the standards that are expected in a rigorous master’s program.

Accessing Grades

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 Students can check their grades by clicking “My Grades” under Course Tools after the grade
for each assessment task is released.

Course Policies

I do not ordinarily give makeup exams. If you fail to take an exam or quiz, then you are
automatically given a grade of zero.

Extra Credit

You can’t makeup any shortfall in an exam or project by offering to do additional work for extra
credit. I would urge you to put in that effort BEFORE you sit for an exam or submitting a
project.

Class Participation
Students are required to login regularly to the online class site. The instructor will use the
tracking feature in WebCT to monitor student activity. Students are also required to participate
in all class activities such as discussion board activities, chat or conference sessions and
group projects.

Virtual Classroom Citizenship

The same guidelines that apply to traditional classes should be observed in the virtual
classroom environment. Please use proper netiquette when interacting with class members
and the professor.

Assignments

There will be two exams in this course. You can access the exams by clicking the Assessments
link on the course menu or see the quiz/exam icon on the designated page. Each exam is timed
and can usually be accessed only one time within the scheduled time window. Please read the
on-screen instructions carefully before you click “Begin Assessment”. After each exam is graded
and released, you may go back to the Assessments page and click “View All Submissions” to
review your exam results. All the exams will be available from 10:00 AM Friday to 10:00 PM the
following Sunday (Central Standard Time) unless otherwise stated.

Group Projects

This course includes a group assignment. The group assignment will be posted during the
third week of the course. Each group will submit only one assignment on behalf of all the
group members. You need to sign into a group using group sign-up sheet. A private
discussion area will be set up on the discussion board for internal group communications. A
group chat room can also be created for each group to use. A web conference system,
Elluminate Live, is available for use. Teams can schedule a live web conference for team
work. Please see communication tool information for instructions on making a reservation and
other web conference information.

Assignment submission instructions

You will submit your assignments (in the required file format with a simple file name and a file
extension) by using the Assignments tool on the course site. Please see the Assignments link

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 on the course menu or see the icon on the designated page. You can click each assignment
name link and follow the on-screen instructions to upload and submit your file(s). Please refer
to the Help menu for more information on using this tool. Please note: each assignment link
will be deactivated after the assignment due time. After your submission is graded, you may
click each assignment’s “Graded” tab to check the results and feedback.

For the team project assignment, one group member will submit the assignment for the group
and all group members will be able to view the results and feedback once it’s been graded.

Online Tests/Quizzes

You can access quizzes/exams by clicking the Assessments link on the course menu or see
the quiz/exam icon on the designated page. Each quiz is timed and can be accessed only one
time within the scheduled time window. Please read the on-screen instructions carefully
before you click “Begin Assessment”. After each quiz is graded and released, you may go
back to the Assessments page and click “View All Submissions” to review your exam results.

Final Examination

See above (under COURSE ORGANIZATION)

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Academic Calendar

WEEK/ TOPIC/LECTURE READING ASSESSMENT / DUE DATE

DATES ACTIVITY

0 Course Access
July 5-6 and Self-
Orientation
1 Introduction Chapter 1
July 7 - 13 (Module 1A)

Cost behavior Chapter 2 (42-48)

(Module 1B) Chapter 3 (87-92)

CVP analysis Chapter 2 (49-68)

(Module 2A)

Cost estimation Chapter 3 (93-109)

(Module 2B)
2 Cost management Chapter 4
July 14 - systems and activity
20 based costing
(Module 3)
July 18 - Mid-term exam Chapters 1 through 4 Available 18th Mid-term

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 20 covering modules July 10:00 AM ends on
1A, 1B, 2A, 2B and CST July 20th
3 10:00 PM
CST
3 Relevant Chapter 5 Group project
July 21 – information analysis will be available
July 27 (Module 4A) on July 21st

Relevant Chapter 6
information analysis
(Module 4B)

The master budget Chapter 7

(Module 5A)

Flexible budget and Chapter 8

variance analysis
(Module 5B)
4 Responsibility Chapter 9 Group
July 28 – accounting (Module project due
August 3 6A) on 08/03/08
Decentralization Chapter 10 10:00 PM
and management CST
accounting (Module
6B)
5 Job order costing Chapter 14
August 4 – (Module 7A)
10th Process costing
(module 7B)
August 8 - Final exam covering Chapters 5 through 10 Available Final exam
10 modules 4 through and chapter 14 August 8th 10:00 ends on
7) AM CST August 10th
10:00 PM
CST

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Core Assignment Material

The suggested solutions for the following problems are provided to you (check the link
“suggested solutions to selected problems”). It is highly recommended that you try to solve
the following problems before you consult the solutions. You can expect at least a few
questions in every quiz or exam will be similar to some of the following problems.

Module Chapter Topic Core assignment Page # in textbook

material
1A 1* Managerial Accounting 1A-1; 1B-1 32 - 33

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 and the business
organization
1B 2 Introduction to cost 2A1; 2-5; 2-9; 2-27 73; 75; 76;
behavior
3 3A1; 3B1; 3.3; 3.4 116; 117; 118
2A 2 Introduction to Cost 2A2; 2A3; 2B2; 2B3; 2- 73 - 86
Volume Relationship 14; 2-17; 2-29; 2-37; 2-
42; 2-46; 2-47; 2-51; 2-59
2B 3 Measurement of cost 3A2; 3A3; 3-31; 3-35;3- 117 – 123;
behavior 39;3-41; 3-43.
3 4 Cost management 4B1; 4B2; 4B4; 4-11;4- 175-187
systems and activity 12; 4-24; 4-25;
based costing 4.42; 4.46; 4.49; 4.53;
4A 5 Relevant information and 5A1 through 5B3; 5-4; 5- 225-239
decision making; 5; 5.28; 5.33; 5.36; 5-37;
Marketing decisions 5.41; 5.48; 5.53; 5.54; 5-
56
4B 6 Relevant information and 6A1 through 6B6; 6-1; 6- 271-286
decision making: 5; 6-17; 6.29; 6-32; 6.35;
production decisions 6.43; 6-50; 6.51; 6.59;
6.61
5A 7 Master budget 7A1; 7B1: 7-5; 7-6 7-7; 7- 323 – 329
8; 7-9; 7.27; 7-28; 7.29;
7.31; 7.33; 7.35; 7.37;
5B 8 Flexible budget and 8A1 through 8B3; 8-7; 8- 365-374
variance analysis 10; 8.25; 8.29; 8.31;
8.35; 8.39; 8.43; 8.45
6A 9 Management control 9A1; 9A2; 9.9; 9.15 411-414
systems and
Responsibility Accounting
6B 10 Management control in 10A1 through 10B4; 10- 455-466
decentralized 1; 10-11; 10-15; 10-16;
organizations 10.27; 10.32; 10.34;
10.38; 10.42; 10.43;
10.47; 10.49;
7A& 14 Job costing and process 14A2; 14 B2; 14-2; 666-675
7B costing systems 14.27; 14.36; 14.45;

*Here is the breakup of problems from chapters 1, 2 and 3 between modules 1 and 2:

Module 1: 1A-1; 1B-1; 2.27; 3A1; 3B1;

Module 2: 2A1 through 2B2; 2.29; 2.49; 2.55; 3A2; 3A3; 3B2; 3B3; 3.31; 3:35; 3.39; 3.43

Scholastic Honesty
The University has policies and discipline procedures regarding scholastic dishonesty.
Detailed information is available on the Scholastic Dishonesty web page. All students are
expected to maintain a high level of responsibility with respect to academic honesty. Students

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 who violate University rules on scholastic dishonesty are subject to disciplinary penalties,
including the possibility of failure in the course and/or dismissal from the University. Since
such dishonesty harms the individual, all students and the integrity of the University, policies
on scholastic dishonesty will be strictly enforced.

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Course Evaluation

As required by UTD academic regulations, every student must complete an evaluation for
each enrolled course at the end of the semester. An online instructional assessment form will
be made available for your confidential use. Please look for the course evaluation link on the
course Homepage towards the end of the course.

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University Policies

Student Conduct & Discipline

The University of Texas System and The University of Texas at Dallas have rules and
regulations for the orderly and efficient conduct of their business. It is the responsibility of
each student and each student organization to be knowledgeable about the rules and
regulations which govern student conduct and activities. General information on student
conduct and discipline is contained in the UTD publication, A to Z Guide, which is provided to
all registered students each academic year.

The University of Texas at Dallas administers student discipline within the procedures of
recognized and established due process. Procedures are defined and described in the Rules
and Regulations, Board of Regents, The University of Texas System, Part 1, Chapter VI,
Section 3, and in Title V, Rules on Student Services and Activities of the university’s
Handbook of Operating Procedures. Copies of these rules and regulations are available to
students in the Office of the Dean of Students, where staff members are available to assist
students in interpreting the rules and regulations (SU 1.602, 972/883-6391).

A student at the university neither loses the rights nor escapes the responsibilities of
citizenship. He or she is expected to obey federal, state, and local laws as well as the
Regents’ Rules, university regulations, and administrative rules. Students are subject to
discipline for violating the standards of conduct whether such conduct takes place on or off
campus, or whether civil or criminal penalties are also imposed for such conduct.

Academic Integrity

The faculty expects from its students a high level of responsibility and academic honesty.
Because the value of an academic degree depends upon the absolute integrity of the work
done by the student for that degree, it is imperative that a student demonstrate a high
standard of individual honor in his or her scholastic work.

Scholastic dishonesty includes, but is not limited to, statements, acts or omissions related to
applications for enrollment or the award of a degree, and/or the submission as one’s own work

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 or material that is not one’s own. As a general rule, scholastic dishonesty involves one of the
following acts: cheating, plagiarism, collusion and/or falsifying academic records. Students
suspected of academic dishonesty are subject to disciplinary proceedings.

Plagiarism, especially from the web, from portions of papers for other classes, and from any
other source is unacceptable and will be dealt with under the university’s policy on plagiarism
(see general catalog for details). This course will use the resources of turnitin.com, which
searches the web for possible plagiarism and is over 90% effective.

Email Use

The University of Texas at Dallas recognizes the value and efficiency of communication
between faculty/staff and students through electronic mail. At the same time, email raises
some issues concerning security and the identity of each individual in an email exchange.
The university encourages all official student email correspondence be sent only to a student’s
U.T. Dallas email address and that faculty and staff consider email from students official only if
it originates from a UTD student account. This allows the university to maintain a high degree
of confidence in the identity of all individual corresponding and the security of the transmitted
information. UTD furnishes each student with a free email account that is to be used in all
communication with university personnel. The Department of Information Resources at U.T.
Dallas provides a method for students to have their U.T. Dallas mail forwarded to other
accounts.

Withdrawal from Class

The administration of this institution has set deadlines for withdrawal of any college-level
courses. These dates and times are published in that semester's course catalog.
Administration procedures must be followed. It is the student's responsibility to handle
withdrawal requirements from any class. In other words, I cannot drop or withdraw any
student. You must do the proper paperwork to ensure that you will not receive a final grade of
"F" in a course if you choose not to attend the class once you are enrolled.

Student Grievance Procedures

Procedures for student grievances are found in Title V, Rules on Student Services and
Activities, of the university’s Handbook of Operating Procedures.

In attempting to resolve any student grievance regarding grades, evaluations, or other

fulfillments of academic responsibility, it is the obligation of the student first to make a serious
effort to resolve the matter with the instructor, supervisor, administrator, or committee with
whom the grievance originates (hereafter called “the respondent”). Individual faculty members
retain primary responsibility for assigning grades and evaluations. If the matter cannot be
resolved at that level, the grievance must be submitted in writing to the respondent with a
copy of the respondent’s School Dean. If the matter is not resolved by the written response
provided by the respondent, the student may submit a written appeal to the School Dean. If
the grievance is not resolved by the School Dean’s decision, the student may make a written
appeal to the Dean of Graduate or Undergraduate Education, and the deal will appoint and
convene an Academic Appeals Panel. The decision of the Academic Appeals Panel is final.
The results of the academic appeals process will be distributed to all involved parties.

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 Copies of these rules and regulations are available to students in the Office of the Dean of
Students, where staff members are available to assist students in interpreting the rules and
regulations.

Incomplete Grade Policy

As per university policy, incomplete grades will be granted only for work unavoidably missed
at the semester’s end and only if 70% of the course work has been completed. An incomplete
grade must be resolved within eight (8) weeks from the first day of the subsequent long
semester. If the required work to complete the course and to remove the incomplete grade is
not submitted by the specified deadline, the incomplete grade is changed automatically to a
grade of F.

Disability Services

The goal of Disability Services is to provide students with disabilities educational opportunities
equal to those of their non-disabled peers. Disability Services is located in room 1.610 in the
Student Union. Office hours are Monday and Thursday, 8:30 a.m. to 6:30 p.m.; Tuesday and
Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30 a.m. to 5:30 p.m.

The contact information for the Office of Disability Services is:

The University of Texas at Dallas, SU 22
PO Box 830688
Richardson, Texas 75083-0688
(972) 883-2098 (voice or TTY)

Essentially, the law requires that colleges and universities make those reasonable
adjustments necessary to eliminate discrimination on the basis of disability. For example, it
may be necessary to remove classroom prohibitions against tape recorders or animals (in the
case of dog guides) for students who are blind. Occasionally an assignment requirement may
be substituted (for example, a research paper versus an oral presentation for a student who is
hearing impaired). Classes enrolled students with mobility impairments may have to be
rescheduled in accessible facilities. The college or university may need to provide special
services such as registration, note-taking, or mobility assistance.

It is the student’s responsibility to notify his or her professors of the need for such an
accommodation. Disability Services provides students with letters to present to faculty
members to verify that the student has a disability and needs accommodations. Individuals
requiring special accommodation should contact the professor after class or during office
hours.

Religious Holy Days

The University of Texas at Dallas will excuse a student from class or other required activities
for the travel to and observance of a religious holy day for a religion whose places of worship
are exempt from property tax under Section 11.20, Tax Code, Texas Code Annotated.

The student is encouraged to notify the instructor or activity sponsor as soon as possible
regarding the absence, preferably in advance of the assignment. The student, so excused,
will be allowed to take the exam or complete the assignment within a reasonable time after the
absence: a period equal to the length of the absence, up to a maximum of one week. A

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 student who notifies the instructor and completes any missed exam or assignment may not be
penalized for the absence. A student who fails to complete the exam or assignment within the
prescribed period may receive a failing grade for that exam or assignment.

If a student or an instructor disagrees about the nature of the absence [i.e., for the purpose of
observing a religious holy day] or if there is similar disagreement about whether the student
has been given a reasonable time to complete any missed assignments or examinations,
either the student or the instructor may request a ruling from the chief executive officer of the
institution, or his or her designee. The chief executive officer or designee must take into
account the legislative intent of TEC 51.911(b), and the student and instructor will abide by the
decision of the chief executive officer or designee.

Off-Campus Instruction and Course Activities

Off-campus, out-of-state, and foreign instruction and activities are subject to state law and
University policies and procedures regarding travel and risk-related activities. Information
regarding these rules and regulations may be found at the website address given below.
Additional information is available from the office of the school dean.
(http://www.utdallas.edu/Business Affairs/Travel_Risk_Activities.htm)

These descriptions and timelines are subject to change at the discretion of the
Professor.

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