The University of Texas at Arlington – Department of Accounting
Introduction to concepts, purposes, problems, methodology, and terminology of managerial accounting. Prerequisite: ACCT 5301 or equivalent.
1. Discuss the nature of management accounting
2. Explain the basic concepts of management accounting
3. Explain the basics of managerial cost analysis
4. Identify and discuss “real world” implications of management accounting information
5. Work in groups.
Objectives 1, 2 and 3 will be assessed through successful completion of homework and two ...view middle of the document...
Student participation is expected during class discussions of homework. Some homework assignments may be taken up at the beginning of class and graded as part of the class participation grade. In addition to the assigned material, students are encouraged to attempt as many exercises as time permits.
Read the Business section of your local newspaper and the Wall Street Journal for items that have a management accounting dimension. Be prepared to discuss these in class. The contribution you make to this discussion will count toward your class participation grade.
Grades will be determined using the following percentages:
Exam I 35%
Exam II 35%
Class Projects (Cases) 20%
Class Participation 10%
There will be two class exams on the dates indicated in the syllabus.
I do not give make-up examinations. If you must miss an examination because of an approved absence such as personal illness or injury, illness or injury of a dependant, or unavoidable prior commitments in connection with full-time employment, you need to let me know in advance before the exam. Exams may NOT be missed for any recreational or otherwise non-essential absences from class. In all cases of absence from an exam, I will require written documentation of the circumstances. Failure to provide this documentation on a timely basis, or an unauthorized absence from an exam, will result in a grade of zero on that exam.
Collaborative Learning Problems & Cases:
Several collaborative learning problems and cases are assigned in the course. These problems and cases are designed to foster cooperative learning, team work and group discussion. During the semester, I will assign you to a group. Each group will be assigned two cases and will be responsible for one experience-based learning presentation (see below). Each group will prepare a formal write-up of the cases, and prepare a class presentation of the cases. In addition, each group is required to incorporate some of the latest information/computer technologies into the learning process (e.g., using spreadsheet and/or computer graphics in preparing the case analysis; using PowerPoint slides in making your presentation; etc.)
The first case deals with the preparation of a master budget (PuDong Photo). This case is due on January 16. Groups will be randomly selected to present parts of the master budget in class. Presentations for the second set of cases will be presented January 21 and January 22, 2014. Specific details will be forthcoming.
Peer Group Evaluation:
On my website, I have included a Group Peer Evaluation Form. This form must be completed by each student and submitted to me no later than January 24, 2014.
Use of Technology:
We will be taking advantage of the potential of information...