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Syllabus
Overall Goal:
Build upon the accounting basics to learn how accounting information is integrated into a strategic
decision making framework.
This course will combine fundamental cost accounting topics with strategic analysis to teach you how
cost accounting information is used within an organization to make business decisions. There is equal
emphasis on how to compute cost accounting data as well as how the resulting information is used in a
decision context. We will explore how different cost accounting systems affect how decisions are
made within an organization.
Course Outcomes
Specific learning objectives are given at the beginning of each assigned chapter. In general, the goals
of this course are:
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B. to develop an understanding of how the management accountant can affect strategic
decisions;
C. learn to define the different sectors of the economy and the distinction between the cost
concepts of each, and how this effects respective financial reporting;
D. to understand the dynamic relationship between conversion costs, GDP and the creation
of wealth, both in a historical setting and in today’s economy;
E. enhance your ability to evaluate the impact of managerial decisions on costs and
profitability, specifically:
F. develop the ability to use accounting information in the implementation and evaluation
of an organization’s strategy, specifically:
1. Relevant Costs and Relevant Revenues. You will develop the ability to
choose among alternatives using relevant costs and relevant revenues, and be
able to advise managers to follow relevant data to guide them among
different courses of action.
2. Pricing Decisions. Pricing decisions are an organization’s strategy of what
to charge for products and services, and how these decisions affect the
quantity of products produced and sold; and therefore, how an organization
control’s it’s share of the market. You will acquire the skills to guide
managers through this decision-making process.
3. The Balanced Scorecard. The balanced scorecard is an organization’s set of
performance measures, which provide the general framework for the
implementation of its’ strategy. You will develop the ability to rethink and
redesign business processes to improve critical areas of performance, which
will encompass the financial, customer, internal business, and learning and
growth, perspectives.
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Skill/Knowledge Set:
It is assumed that you have the following skills. If not, you will need to do some extracurricular work
so that you do not fall behind in the class.
1. Financial accounting basics. You must understand the purpose and content of the balance
sheet, income statement, and statement of cash flows.
2. E-mail. You will need to be able to send and receive e-mail messages, as well as attach and
download files.
Student Responsibilities:
1. have completed the assigned reading material before the class period (see Course Outline);
2. spend two - three hours of outside preparation for each hour of class (average student for an
average grade);
3. actively participate in the class discussions;
4. request clarification or further elaboration whenever necessary;
5. do not interfere with the learning of other students;
6. be punctual, and if you need to leave class early, request permission;
7. ask me for tests and reports if you are absent the day a test is reviewed, or an assignment
returned;
8. borrow class notes from another student if you need to miss a day;
9. take all tests on the day assigned, and bring a calculator to class;
10. hand in course assignments on time and neatly word processed if specified. Late papers and
assignments, will be accepted with prior consent of the professor.
Prerequisites:
The School of Business Administration strictly enforces prerequisites for business courses. If a
student completes a course before completing the prerequisites and later completes the prerequisites,
he/she will NOT receive any credit for the course. The prerequisite for this course is BA 213.
Course Requirements
Three exams will be given during the quarter. The format will be multiple-choice questions, some of
which require computations, and multi-part questions requiring computations and then analysis of a
decision. They will test not only knowledge, but also application of concepts. Make-up exams are
only an option for unforeseen and unavoidable circumstances, and the professor must be notified in
advance of the exam date.
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1. No use of cell phones.
2. Backpacks against the wall,
3. Ask for restroom break.
MyAccountingLab is web-based, tutorial and assessment software for accounting that not only gives
students more "I Get It" moments, but gives instructors the flexibility to make technology an integral
part of their course, or a supplementary resource for students.
Homework assignments will be made for all class periods except for exam dates. It is expected that
you will have completed the exercises prior to class, and problems no later than midnight Sunday
after we have covered the assignments in class. The homework is assigned in advance of class
discussions on the topic as a way for you to prepare for the class discussions, and to allow you the
opportunity to begin to practice the material, with the goal of mastering the concepts and practice
of each chapter by the end of the week, after the professor’s coverage of the salient exercises, and all
problems.
You will be required to complete the on-line homework assignments. The exercises will be algorithmic
and the problems static. You will need to register on the MyAccountingLab website in order to
complete your on-line homework. You may attempt each homework assignment multiple times, and
view your scores on the MyAccountingLab site as you complete the assignment. Your overall
homework average will be graded on the MyAccountingLab at the end of the course and applied based
on the percentage of the available 10%.
Grade Revisions:
If you believe that any of your tests have been incorrectly graded, you are encouraged to submit a
written request for grade revision. This document should clearly identify why you believe more credit
is justified and support those beliefs with as much documentation as possible. Simply asking for an
item to be re-graded is insufficient, and will not result in a grade change. You must explain why more
credit is justified. All requests must be in writing, and attempts to have a grade revised orally will
preempt your ability to submit a written request.
Academic Honesty:
The Student Conduct Code, which applies to all students, prohibits all forms of academic cheating,
fraud, and dishonesty. These acts include, but are not limited to, plagiarism, buying and selling of
course assignments and research papers, performing academic assignments (including tests and
examinations) for other persons, unauthorized disclosure and receipt of academic information, and
other practices commonly understood to academically dishonor. The code of conduct also describes
standards of behavior for all student members of the campus community. Violation of the SCC may
lead to disciplinary action. Students may obtain copies of the Student Conduct Code by contacting the
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campus judicial officer at (503) 725-4422, or by visiting her office in room 433 Smith Memorial
Center.
Other Information:
1. Cell phones ringing during class interrupt students extensively. Please turn them off before
coming to class.
2. If there is any student in this class who has a need for test-taking or note-taking
accommodations, please come and discuss this with me in my office.
Grading Policy
All students must take all three exams on the days assigned. Make-up examinations will be
given only in case of emergency, and permission from the professor. All tests will be graded
according to the following scale:
A = 93-100% C = 70-76%
A- = 90-92% D = 60-69%
B+ = 87-89% F = Below 60%
B = 83-86%
B- = 80-82%
C+ = 77-79%
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Accounting Recruiting Newsletter: The
Accounting Newsletter is a weekly newsletter
that guides accounting majors through all of the
professional development tools that they need to
be successful in recruiting for an accounting
job/internship. Additionally, the newsletter
highlights upcoming accounting events and
opportunities. If you are currently not receiving
the newsletter, you can subscribe here.
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Beta Alpha Psi: BAP is a national Accounting
and Finance Honor Society. The Portland State
chapter is the Epsilon Alpha Chapter. Please visit
bappdx.org and subscribe to the BAP listserv to
receive notifications on meetings, professional
development events and employment
opportunities available to accounting and finance
students.
Schedule of Classes
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Exam dates are firm, but we may need to change topics or assignments as the quarter progresses.
Accountant’s Role
___
Jan. 7, Introductions of Professor None Selected Questions -
2020 and Students None
Introduction to Course
___________ _Ch. 1: Accountant’s Role Feedback – ethics, IMA, CMA
_______________________________________________________________
_________
Jan. 23, (Covers Chapters - EXAM #1
2020 2, 3 and 10) – 100 points
_____________________
Costing Systems
_________
Jan. 28, Ch. 4: Job Costing E4-21; E4-22; Discussion: Assembly and
2020 Product and Service E4-23; P4-25 Disassembly
Jan. 30,
2020 Ch. 17: Process Costing P-17-41 CPA-P17-37
Product and Service
________
_______________
Feb. 4, Ch. 17: Process Costing Discussion: Environmental
2020 (Continued) Costs, Sustainability ___
_________
Feb. 6, Ch. 5: ABC Costing E5-26; E5-27
2020 Product and Service ___
____
_________________________
Feb. 18, Study Guide Exam # 2 - Review for Exam #2-
2020 various Study Guide
problems _____ ___
____ ___
Feb. 20, EXAM #2
2020 (Covers Chapters 4, 5, –
_______ _____7 and 17) – 100 points _____________________
___
Feb. 25, Ch. 14: Cost Allocation, E14-24; P14-34
2020 Motivation, and
Responsibility Read pgs571 -578
_______________
_____________________________________________________________________
______
Mar. 3, 5, Ch. 13: Pricing Decisions E13-19; E13-23
2020 and
Cost Management ___
_________
_______________
Mar. 10, 12 Ch. 12: Strategy, Balanced E12-28; P12-38; Review for final (exam #3) -
2020 Scorecard, and P12-39 Critical Thinking and
Strategic Profitability Ethics Assignments – Pricing,
Analysis and Balanced Scorecard
___
___
Mar. 17. Final Examination – (Exam #3) Comprehensive Accounting
: 2020 Exam in 492 or 495
10:15 a.m. - (Comprehensive - emphasis on
12:05 p.m.___ Chapters 11, 12, 13, and 14 – 100 points) ___