Introduction to Management Accounting

Course
(AIM 2302-521)
Professor Haeyoung Shin
Term Summer 2006
Meetings Every Wednesday from 6:00 – 10:00 PM in SOM 2.714

Contact Information

Office Phone 972-883-4452

Office LocationSOM 4.425
Email Address Web-CT mail or shy2001@utdallas.edu
Office Hours Wednesday 10:30 A.M. – 12:30 P.M. Other times by appointment
Use Web-CT mail to communicate with me. I will check the mail at least
Other Information
once a day and respond it within 48 hours.

General Course Information

This course introduces the field of management accounting, which covers

the determination, development, and uses of internal accounting
information needed by business management to satisfy customers while
Course Description
continuously controlling and containing costs. The course is designed to
benefit all business students who will be the future users of accounting
information

One of the main objectives of this course is to familiarize you with the
requisite technical skills for basic business analysis. For example, you
will learn how to determine unit product costs, conduct cost-volume-
profit analyses, and evaluate the performance compared to the budget.
Furthermore you will learn how to use those cost information for decision
making under various situation.
Learning Objectives
Unless you understand management accounting, you cannot have a
thorough understanding of a company’s internal operations. What you
learn in this course will help you understand the operations of your future
employer, and help you understand other companies you encounter in
your role as competitor, consultant, or investor.

Horngren, Sundem, and Stratton, Introduction to Management

Required Texts Accounting, 13th edition, Pearson /Prentice Hall, ISBN 0-13-144071-3.
Tentative Course Schedule: The chapters refer to the textbook.
Date Topic Chapters
5/17 Course overview Ch 1 & 2
Introduction to management accounting.
Introduction to cost behavior
5/24 Cost behavior and cost-volume relationship (Cont’d) Ch 2 & 3
Measurement of cost behavior
5/31 Measurement of cost behavior (Cont’d) Ch 3 & 4
Cost management systems and activity-based costing
6/7 Cost management systems and activity-based costing (Cont’d) Ch 4

6/14 Mid-Exam (90 min)

Relevant information and decision making Ch 5
6/21 Review of Mid-Exam
Relevant information and decision making Ch 5
6/28 Relevant information and decision making Ch 6

7/5 Budgeting system Ch 7 & 8

7/12 Management control in decentralized organization Ch 10

7/19 Capital budgeting Ch 11

7/26 Final Exam ( 90 min)

Course Policies
You are expected to read all assigned material for that class BEFORE attending
the class. Detailed assignments will be posted on WetCT under the Assignment
icon.

I will also post the lecture notes and class handouts on WebCT
(webct.utdallas.edu). You need your UTD username and password to log in to
WebCT. Please print out a copy of lecture notes and any other relevant
materials (such as examples or short cases) and bring them to the class.

Working problems is the key to your success. Management accounting is an

applied discipline; the more problems you do, the better you should be at
Class and
Requirement
applying your knowledge. Pay attention to the problems solved in the class and
try to solve self study problems and end chapter problem sets. If you had trouble
solving those problems, ask about them in the next class, as others may also have
had difficulty. Although I will not collect those assigned problems to grade,
working with them will help you understand the concept that we discuss in class
and enhance your grade significantly. I will also assign exercises in the class,
which I will go over in the class. You don’t have to solve those exercises
completely, but read the problem carefully and think about how to solve those
problems before coming to the class. In addition, I may assign short cases or
examples for the class. You also have to read them carefully before attending
class.
 Grading: Your final grades will be determined as follows:

1. Attendance: 5%
2. Quizzes (Highest 2 out of 3): 10%
3. 2 Exams
Mid-term Exam: June 21st 40%
Final Exam: July 26th 45%

Grading Quizzes: Throughout the course, there will be three quizzes. I will announce
Criteria quizzes one week before them. Quizzes will be given at the beginning of the class
and last 15 minutes. The highest 2 out of 3 quiz scores will be counted towards
your course grades.

Exams: There will be 2 exams. The exams are not cumulative and they will be 90
minutes long. The exams are closed book and closed note. Exams are generally
multiple choices and many questions will require calculations. Please mark your
answers on both the exam itself and the scantron.

There are no make-up quizzes but make-up exams may be allowed before
Make-up
Exams
scheduled exam date.

Extra I may post extra problems sets and give extra credits to those who submit their
Credits works. I will announce in detail when I post extra problems sets.
Class
Attendance
Class attendance will be randomly taken.
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 or material that is not one’s own. Students
Academic
Integrity suspected of academic dishonesty are subject to disciplinary proceedings.

Therefore, I will refer anyone suspected of academic dishonesty to the Office

of Student Conduct. There are no exceptions to this policy under any
circumstances. If a student is found guilty of academic dishonesty by the Office
of Student Conduct, the student will receive an F for the course in addition to any
punishment determined by the Office of Student Conduct.

While e-mail provides the efficiency of communication, e-mail raises some issues
concerning security and the identity of each individual in an email exchange.
Email Use Thus, I will use a student’s Web-CT mail or U.T. Dallas email address and that I
consider email from students official only if it originates from Web-CT mail or a
UTD student account.
The University has set deadlines for withdrawal of any college-level courses.
These dates and times are published in that semester's course catalog. The
Withdrawal administration procedures must be followed. It is the student's responsibility to
from Class handle withdrawal requirements from any class. 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.
 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
Student to make a serious effort to resolve the matter with the instructor, supervisor,
Grievance administrator, or committee with whom the grievance originates. If the matter
Procedures cannot be resolved at that level, the student can follow the procedures specified in
Handbook of Operating Procedures to resolve the matter

Copies of these rules and regulations are available in the Office of the Dean of
Students, where staff members are available to assist students in interpreting the
rules and regulations.
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
Disability PO Box 830688
Services Richardson, Texas 75083-0688
(972) 883-2098 (voice or TTY)

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.
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.

Religious
The student is encouraged to notify the instructor or activity sponsor as soon as
Holy Days 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 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.