THE UNIVERSITY OF TEXAS AT DALLAS

AIM 2302 – Introduction to Management Accounting

Spring 2006
Section 001 – Tuesdays/Thursdays – 9:30a.m. – 10:45a.m. – SOM 1.107
Section 002 – Tuesdays/Thursdays – 11:00a.m. – 12:15p.m. – SOM 1.107

Instructor: Tiffany Bortz, CPA

Office: SOM 4.223
Phone: 972-883-4774
Email: tabortz@utdallas.edu
Office Hours: Tuesdays from 2:00p.m. to 4:00p.m.
Wednesdays from 3:00p.m. to 4:00p.m.

Course Description:

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

Learning Objectives:

This course has two primary objectives:

(1) Focus on information for internal decision-makers

(2) Develop an understanding of basic technical skills for business analysis, including:
--Calculation of unit product costs
--Measurement of process costs
--Determination of cost-volume-profit analyses
--Using cost information to make decisions (i.e. make vs. buy)
--Preparation of budgets

Course Materials:

Textbook: Introduction to Management Accounting, 13th edition, by Horngren, Sundem and Stratton

Publisher: Pearson Prentice Hall

ISBN #: 0-13-144071-3

Calculator: Only basic function calculators that cannot store formulas are allowed.

Attendance:

It is critical to your success that you attend each class and take notes during the lectures. You should come
to class prepared, which means that you should have read the assigned material prior to attending class.
This will enhance your understanding of the material discussed in class. Office hours are not a substitute for
coming to class; accordingly, I will not go over material covered in class with you if you have missed class.
As a courtesy to others, please turn off your cellular phones while in the classroom.

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 THE UNIVERSITY OF TEXAS AT DALLAS
AIM 2302 – Introduction to Management Accounting
Spring 2006
Section 001 – Tuesdays/Thursdays – 9:30a.m. – 10:45a.m. – SOM 1.107
Section 002 – Tuesdays/Thursdays – 11:00a.m. – 12:15p.m. – SOM 1.107

Homework:

Each week, I will provide you with suggested exercises and/or problems to be worked for each chapter.
While there will be no points allocated to homework, there is a direct correlation between working problems
and performing successfully on examinations. It is your responsibility to ask for help when you feel you need
it. You are encouraged to ask questions.

Solutions to the suggested exercises and/or problems will be posted on WebCT.

Exams:

There will be three non-cumulative examinations in this course. These examinations are closed book
and closed note and will be 75 minutes long. Each exam will be comprised of multiple choice questions
and many questions will require calculations. You will need an 882 Scantron for each exam. There will
be no practice exams distributed on WebCT.

Makeup exams are given only for excused absences, which must be determined prior to the exam. Excused
absences may be given for verifiable medical or family emergencies. Written documentation must be
provided to qualify for an “excused absence”. Students who do not show up for an exam without making
arrangements with me prior to the exam will receive a zero. I do not guarantee that the level of difficulty of
the makeup exam will be comparable to the exam given at the scheduled time. I will determine the date and
time of the makeup exam, and you must make arrangements to take it at that time.

Grades:

Your final grade in this course will be determined as follows:

Examination 1…………………… 30%

Examination 2…………………… 35%
Examination 3…………………… 35%

TOTAL 100%

Translation of the total score into a letter grade will be based on the instructor’s judgment. The letter
grade will reflect each student’s performance relative to the class and standards expected of
undergraduate students.

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 THE UNIVERSITY OF TEXAS AT DALLAS
AIM 2302 – Introduction to Management Accounting
Spring 2006
Section 001 – Tuesdays/Thursdays – 9:30a.m. – 10:45a.m. – SOM 1.107
Section 002 – Tuesdays/Thursdays – 11:00a.m. – 12:15p.m. – SOM 1.107

Academic Dishonesty:

Students are expected to be above reproach in all scholastic activities. Students who engage in academic
dishonesty are subject to disciplinary penalties, including the possibility of failure in the course and dismissal
from the university. “Scholastic dishonesty includes, but is not limited to cheating, plagiarism, collusion, the
submission for credit of any work or materials that are attributable in whole or in part to another person,
taking an examination for another person, any act designed to give unfair advantage to a student or the
attempt to commit such acts.” Regents’ Rules and Regulations, Part One, Chapter VI, Section 3, Subsection
3.2, Subdivision 3.22. Since such dishonesty harms the individual, all students and the University, policies on
scholastic dishonesty will be strictly enforced.

Please be aware of the general guidelines listed below:

• All academic exercises require individual, independent work.

• Complete academic exercises on time and in the required format (hardcopy, electronic, etc.).
• Retain confirmation of document delivery if submitted electronically.

Please be aware of the following guidelines related to examinations:

• You may be asked to leave all personal belonging at the front of the room (this includes cell phones).
• You may be asked to present your UTD Comet Card.
• You may be asked to remove your hat.
• You may be asked to change seating before or during the examination.
• You must ask permission for any lavatory use during the examination.

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 AIM 2302
COURSE OUTLINE

WK DATE TOPIC CH EXERCISES & PROBLEMS

1 1/10/06 Course Introduction

1/12/06 Intro to Management Accounting 1

2 1/17/06 Cost Behavior 2

1/19/06 Cost-Volume Relationships

3 1/24/06 Measurement of Cost Behavior 3

1/26/06

4 1/31/06 Study Day

2/2/06 EXAMINATION 1

5 2/7/06 Cost Management Systems 4

2/9/06 Activity-Based Costing

6 2/14/06 Relevant Information and Decision 5

2/16/06 Making: Marketing Decisions

7 2/21/06 Relevant Information and Decision 6

2/23/06 Making: Production Decisions

8 2/28/06 Study Day

3/2/06 EXAMINATION 2

9 3/7/06 SPRING BREAK – NO CLASS

3/9/06

10 3/14/06 Cost Allocation 12

3/16/06

11 3/21/06 Accounting for Overhead Costs 13

3/23/06

12 3/28/06 Job-Costing Systems 14

3/30/06

13 4/4/06 Process-Costing Systems 14

4/6/06

14 4/11/06 The Master Budget 7

4/13/06

15 4/18/06 EXAMINATION 3