Course Syllabus ACCT 6202.

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Course Information
Course Course Number Section Course Title Term and Dates ACCT 6202.PI1 Managerial Accounting Fall 2011 (August 24, 2010 to October 24, 2010)

Professor Contact Information Professor Surya Janakiraman Office Phone 972 883 6370 Email Address Use Blackboard mail or suryaj@utdallas.edu1 Office Location SOM 4.806 Online Office Hours By appointment

About the Instructor I have been with UTD since 1998. Prior to that, I was teaching at Carnegie Mellon University. I teach valuation and cost management related subjects. My research interests include executive compensation and cost management. Course Pre-requisites, Co-requisites, and/or Other Restrictions If you are required to take ACCT 6201 (Financial accounting) and ACCT 6202, then the preferred sequence is to take 6201 before you take 6202. Even though 6201 is not a prerequisite 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
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Please include Project Management AIM 6202.PI1 in the subject line.

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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 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 (unless I explicitly omit it from the exam coverage) and the contents of PowerPoint in quizzes and exams. (ii) Practice Problems: I have provided to you suggested solutions to selected problems (they are listed at the end of this syllabus. I have labeled them as Core assigned 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. Just like any mathematics course, the more problems you solve, the better you are in an accounting course! (iii) Quizzes: You will be taking 2 quizzes during the course. The purpose behind the quizzes is to test your basic understanding of the course material. At least 25% of the quiz questions will be similar to the core assignment material or self-administered quiz questions. I expect you to carefully go through the PowerPoint files, read the relevant chapters in the text and work out as many problems as diligently as possible before you sit for the quiz. All the quiz questions are going to be in multiple choice format. They can involve conceptual thinking or problem solving or both. You may refer to textbook or other reference materials while taking the quizzes. (v) Exams: There is a final comprehensive exam. The final exam will cover everything we discussed in the course. Again, at least 25% of the questions in the exam will be similar to the core assignment material and the practice quiz questions. The questions in the exam will be either True or False, or multiple

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choice or structured problems. You may refer to textbook or other reference materials while taking the quizzes.

(vi) Self administered quizzes: For each module, I have provided you a selfassessment quiz in eLearning. You may take this quiz any time, at your convenience after we discuss the corresponding module in class. However, you must have completed all the self assessed quizzes corresponding to chapters that are being covered in an in-class quiz before you take the actual quiz. You may use your textbook and notes while you take this quiz. You will get immediate feedback to these quizzes. Your score in self quizzes will be converted into points based on the following scheme. Your score in the self quiz 80% - 100% 70% - 79% 60% - 69% 50 59% Below 50% Points for the final course grade 5 4 3 2 1

There are 12 self-quizzes. I will take the 8 best scores after discarding four quizzes with poor scores. Therefore, you can get a maximum of 40 points from self-administered quizzes. I will rescale the total to equivalent score out of 60 and consider the rescaled score in determining your letter grade. Student Learning Objectives/Outcomes 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 This course requires the following text book: Managerial Accounting (1st edition) Balakrishnan, Sivaramakrishnan and Sprinkle Published by John Wiley & Sons You have several options. Option 1: Buy a hard copy of the textbook along with a subscription to Wiley Plus. The ISBN # for this option is 978047044211. The subscription to Wiley Plus costs about $6 if purchased

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with the text book. The subscription to Wiley Plus gives you access to an electronic version of the book and other course related materials. Option 2: Buy a hard copy of the textbook. The ISBN # for this option is 9780471467854. Option 3: Buy an electronic copy of the textbook. You can download the electronic copy to your desktop or laptop. Option 4: Purchase a license to Standalone Wiley Plus. The ISBN # for this option is 9780470383810. This option costs about half the cost of option 1. This option gives you access to an electronic version of the book and access to other course related materials. Please keep in mind that you wont be able to save the e-book to your computer but you are free to print selected pages from the electronic book. Keep in mind that the subscription to Wiley Plus is for a limited time typically for about a year, whether you choose option 1 or option 4. You are required to have access to a hard copy or an electronic copy of the textbook. However, access to WileyPlus is optional. Therefore, while any one of the above four options satisfies the textbook requirement for the course, options 1 and 4 will also give you access to some additional materials which are optional. Textbooks and some other bookstore materials can be ordered online through Off-Campus Books online ordering site. They are also available in stock at the UTD Bookstore and OffCampus Books.

Course Policies Make-up exams 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 cant makeup any shortfall in a quiz or an exam by offering to do additional work for extra credit. I would urge you to put in that effort BEFORE you sit for a quiz or an exam. Late Work Exams and assignments must be completed within the assigned time frame unless you have prior permission from the instructor. Late submissions, without prior permission, will not be accepted. Late submissions with prior permission may be penalized. Class Participation Students are required to login regularly to the online class site. The instructor will use the tracking feature in eLearning to monitor student activity. Students are also required to participate in all class activities such as discussion board, 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.

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Policy on Server Unavailability or Other Technical Difficulties The university is committed to providing a reliable online course system to all users. However, in the event of any unexpected server outage or any unusual technical difficulty which prevents students from completing a time sensitive assessment activity, the instructor will extend the time windows and provide an appropriate accommodation based on the situation. Students should immediately report any problems to the instructor and also contact Wei Wang at weiwang@utdallas.edu or 972-883-4417. Top

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

Course Access and Navigation

This course was developed using a web course tool called Blackboard. It is to be delivered entirely online. Students will use their Execed Blackboard account to login to the course at: http://execed02.utdallas.edu. Top

Communications
This Blackboard 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. 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. You are welcome to call me at 972-883-6370 with any questions. If I am not in my office, please leave a detailed message and a call back number. I will try to return the call within the next 24 hours. Top

Student Resources
The following university resources are available to students:

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UTD Distance Learning: http://www.utdallas.edu/oee/distance/students/cstudents.htm McDermott Library: Distance Learners (UTD students who live outside the boundaries of Collin, Dallas, Denton, Rockwall, or Tarrant counties) will need a UTD-ID number to access all of the librarys electronic resources (reserves, journal articles, ebooks, interlibrary loan) from off campus. For UTD students living within those counties who are taking online courses, a Comet Card is required to check out materials at the McDermott Library. For more information on library resources go to http://www.utdallas.edu/library/distlearn/disted.htm. Top

Student Assessments
Grading Information Points distribution Exam/quiz/assignment Self administered quizzes Quiz 1 Quiz 2 Case studies Case presentation Final exam Total Points 60 20 20 25 15 60 200

Grading Scale The following scale reflects, on the average, how points were translated into letter grades, in the past. However, please keep in mind that the cutoff for letter grades do change from year to year and the following scale should be considered as the expected scale and not to be treated as firm commitment. The scale for any particular semester may change at the discretion of the instructor. Scaled score 95% and above 90 94% 85 89% 80 84% 75 79% 70 74% 65 69% Less than 65% Letter Equivalent A AB+ B BC+ C F

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 students 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

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assignments), and the standards that are expected in a rigorous masters program. In any case, the cutoff scores for each letter grade given in the above table can only come down at the discretion of the instructor but cant go up.

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

Group Projects This course includes two group assignments. Each assignment involves the analysis of a case, preparation of a case report and presentation of the case. Case reports have a weight of 25 points and case presentation has a weight of 15 points. You all should know your group composition. If not, let me know immediately. Assignment submission instructions You will submit your assignments (in the required file format with a simple file name and a file extension) as an email attachment. Please make sure that the subject line of your email is worded appropriately (For example, AIM 6202 (Project Management) Group 1 Case 1).

Participation/Discussions I strongly encourage you to actively participate in discussions using the discussion boards. Even though I dont have a formal grade for participation, I expect everyone to post comments and questions to the discussion boards. I also expect everyone to contribute equally to the group project. If a student is not contributing to the group project, the other members of the group should bring that to the attention of the instructor. Students found not contributing to the group project will be penalized. At the end of the course, all of you will complete a peer evaluation and that would have an impact on your final case report/ case discussion grade.

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 The final examination will be administered through Blackboard (just like the quizzes and the self-administered quizzes). The exam will have both multiple choice and detailed problem solving questions. Top

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Academic Calendar Course Outline/Schedule

WEEK DATES TOPIC/LECTURE REQUIRED READING ASSIGNMENT / EXAM DUE DATE

August 20 21

Course Access and Self-Orientation

Introduction (Module 1) Identifying and estimating costs and benefits (Module 2) Chapter 1 Chapter 2

August 22 - 28

August 29 September 4

Cost flows and cost Chapter 3 terminology (Module 3) Cost estimation (Module 4) Chapter 4

Deadline to complete self-administered quizzes for modules 1 through 4 is September 11 or the day you complete quiz 1 whichever occurs first. You wont get any credit if the self-administered quizzes are not completed before the deadline. 3 September 4 September11 Quiz 1 Covers chapters 1 through 4 (Modules 1 4) Quiz 1 is available from September 4, 10:00 AM Central Time until September 11,10:00 PM Central Time

September 5 - 11 Cost-Volume-Profit analysis (Module 5) Short-run decisions (Module 6) September 14 Forrest Gump Case report due

Chapter 5

Chapter 6

Report should be submitted to Blackboard no later than 10:00 PM Chapter 7 Chapter 8

September 1218

Master budget (Module 7) Variance analysis

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(Module 8) September 18 Forest Gump (Case 1) case presentation Finish up Variance analysis (Module 8) Cost allocation concepts (Module 9) 6 September 26 October 2 Activity based costing (Module 10) Chapter 10 Deadline to complete self-administered quizzes for modules 5 through 8 is October 9 or the day you complete quiz 2 whichever occurs first. You wont get any credit if the selfadministered quizzes are not completed before the deadline 7 October 2 - 9 Quiz 2 Covers chapters 5, 6, 7 and 8 (Modules 5 8) Quiz 2 is available from October 2, 10:00 AM Central Time until October 9, 10:00 PM Central Time Presentation scheduled at 5:00 PM Central Time. Instructions will follow later. Chapter 8

September 19 25

Chapter 9

October 12 October 16

Destin products (case 2) report due Case (Destin products) presentation Decentralized organizations (Module 11) Strategic planning and control (Module 12)

Report should be submitted to Blackboard no later than 10:00 PM Presentation scheduled at 5:00 PM Central Time. Instructions will follow later. Chapter 12

October 3 - 16

Chapter 13

Deadline to complete self-administered quizzes for modules 9 through 12 is October 30 or the day you complete final exam whichever occurs first. You wont get any credit if the self-administered quizzes are not completed before the deadline 9 October 23 30 Final exam Covers chapters 1 through 10, 12 and 13 (Modules 1-12) Final exam is available from October 23, 10:00 AM Central Time until October 30, 10:00 PM Central Time

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Top

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 to be similar to some of the following problems. Module 1 2 3 4 5 6 7 8 9 10 11 12 Chapter 1 2 3 4 5 6 7 8 9 10 12 13 Topic Introduction Identifying and estimating costs and benefits Cost flows and cost terminology Cost estimation CVP analysis Short run decisions Master budget Variance analysis Cost allocation concepts Activity based costing Decentralized organizations Strategic planning and control Core assignment material 1.4, 1.12, 1.36, 1.37, 1.55 2.10, 2.12, 2.30, 2.46, 2.54 3.34, 3.37, 3.47, 3.49, 3.54 4.1, 4.16, 4.34, 4.38, 4.50 5.33, 5.40, 5.44, 5.48, 5.54 6.30, 6.32, 6.42, 6.49, 6.52 7.40, 7.42, 7.48, 7.51, 7.60 8.30, 8.34, 8.40, 8.52, 8.54 9.32, 9.36, 9.39, 9.47, 9.51 10.30, 10.31, 10.36, 10.43, 10.45 12.41, 12.43, 12.48, 12.54, 12.58 13.32, 13.34, 13.36, 13.40, 13.46

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

University Policies
Student Conduct & Discipline

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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 universitys 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 ones own work or material that is not ones 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 universitys 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 students 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.

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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 universitys 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 respondents 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 Deans 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. 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 semesters 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:

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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 students 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 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/BusinessAffairs/Travel_Risk_Activities.htm)

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

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