ACCT 5302 001 SUMMER2011 Syllabus (2)

ACCT 5302.001

SUMMER 2011

SYLLABUS

The University of Texas at Arlington – Department of Accounting
COURSE TITLE: Accounting Analysis II
INSTRUCTOR: Dr. Martin Taylor

COURSE#:

OFFICE HOURS: M & W 4:30-5:30 p.m.
and by appointment

E-MAIL:
Website:

ACCT 5302.002
OFFICE:
431 (Main Campus)
PHONE:
(817) 272-3030

wweb.uta.edu/faculty/mtaylor

Class Materials:
Required: Managerial Accounting for Managers – Noreen, Brewer and Garrison 2e –
McGraw Hill www.mhhe.com/noreen2e
Scantron forms (Type 882-E)
Course Description:

Introduction to concepts, purposes, problems, methodology, and terminology of
managerial accounting. Prerequisite: ACCT 5301 or equivalent.
Course Objectives:
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
exams. Objectives 4 and 5 will be assessed through an evaluation of class participation.
Class Policies:
The class policies on attendance, grades, and withdrawals will follow the rules and
regulations set forth in the current UTA graduate catalog.
Students are expected to behave in a professional manner. The instructor reserves the
right to dismiss anyone from the class who is violating the right of the other students to
receive the full benefit of the class instruction. Attendance and participation in class
discussions of the material are important aspects of the course. You must participate in
classroom discussions to receive credit for class participation. More than three
unexcused absences will result in zero credit for class participation.
Homework Policy:
Homework is assigned on the attached homework assignment sheet. The dates are
tentative and may be adjusted by the instructor. 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


ACCT 5302.001
permits.

SUMMER 2011

SYLLABUS


ACCT 5302.001

SUMMER 2011

SYLLABUS

Current Events:
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.
Grading Policy:
Grades will be determined using the following percentages:
Exam I
35%
Exam II
35%
Class Projects (Cases)
20%
Class Participation
10%
100%
Exams:
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. This case is due on
July 6. Groups will be randomly selected to present parts of the master budget in class.
Presentations for the second set of cases will be presented July 25 and July 27, 2011.
Specific details will be forthcoming.

Experience-Based Learning:
Each group will be responsible for presenting one experience-based learning presentation.


ACCT 5302.001
SUMMER 2011
SYLLABUS

Students often bring with them relevant experience from job related activities. Each group
will be asked to make a presentation on selected topics in order to illustrate how
management accounting is working in practice. The presentations (15 minutes or less)
should be professional and include the use of overheads or power points.
Presentation topics to be covered in this learning experience may include the following:
 Activity-based costing
 Budgeting
 The Balanced Scorecard
 Transfer Pricing
 Target Costing
 Capital Expenditure Decisions
 Dashboards
 Sustainability Accounting
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 August 1, 2011.
Use of Technology:
We will be taking advantage of the potential of information technology in different ways:
 Collaborative learning problems and cases will require you to use word processor
programs, spreadsheets, and other information/computer technologies.
 My website and the textbook website
www.mhhe.com/noreen2e
 Will have information that you will need for class. It will provide you the opportunity
to access new information as the semester progresses. For example, I will be posting
announcements, lecture notes, class handouts, and other important course materials. All
of these will be downloadable to enable you to print them out if you wish.
 My email address is listed at the top of this syllabus. I encourage you to use it to give
me feedback and suggestions, and also to get my help.

Important Information








Each day, before coming to class, read and study the assigned chapter. Check my
website FREQUENTLY for any new additions.
Complete the assigned homework for that chapter before coming to class
Bring your textbook to each class
Print the PowerPoint slides from each chapter and bring to appropriate class
For each class day, select a Wall Street Journal article (or similar publication) with
an accounting dimension and be prepared to discuss it in class
For each exam, remember to bring a SCANTRON sheet and calculator! (Fresh
batteries, please)


ACCT 5302.001
WEBSITE:

SUMMER 2011
/>
SYLLABUS

Please visit my website to access information on the following topics:
 Course Syllabus and Assignments
 Solutions to Exercises, Problems and Cases
 Hard copies of PowerPoint presentations
 Quizzes and Exams found on the textbook website

 Additional items will be added during semester (check website every few days).


ACCT 5302.001

SUMMER 2011

Text

Group Projects

SYLLABUS

Exercises

Problems

Assi
gnmen
ts*Dat

e
June 6

Read Chapter 1 & Lecture One

June 8

Chapter 2: Cost Concepts

PowerPoint (see link on
website)
/>
2-2

2-13,18

June 13 Chapter 3: Cost Behavior

3-1,4,6, 3A-3

3-12,15

June 15 Chapter 4: CVP

4-4,5,6,7

4-19,20

5-2,3,4,5

5-22
5A-3
6-12

June 20 Chapter 5: Job-Order Costing

Card Mart 1

June 22 Chapter 6: Variable Costing

June 27 Chapter 7: ABC

Card Mart 2

June 29 EXAM
Chapters 1-7

July 6

Chapter 8: Profit Planning
Chapter 9: Flexible Budgets

July 11

Chapter 10: Standard Costing

July 13

Chapter 11: Segment
Reporting, Decentralization
and BSC

July 18

Chapter 12: Relevant Costs

July 20

Chapters 13: Capital
Budgeting

July 25

HBR & Ivey Cases
Presentations:

July 27

HBR & Ivey Cases
Presentations: By July 27, hand in
your group's formal write up of the
case as well as a hard copy of your
PowerPoint presentation

Aug. 1

REVIEW

MASTER
BUDGET CASE
DUE

Birch Company

7-17
BRING
SCANTRON
8-1,2,3,4
9-1
10-2,3,4

10A-3
11-1,2,3,4,5
11A-1

Take Home
Problem Exam 1
8-30

11-17,19
11A-4

Card Mart 4
12-2,3,4,8
Card Mart 3

13-1,2,3,5

13-17,24,29

Hand in HARD
COPY of Case
Presentations


ACCT 5302.001
Aug. 3 EXAM

Chapters 8-13

SUMMER 2011

Hand In Peer Group
Evaluation Form

*Additional items will be assigned during the semester

SYLLABUS
BRING
Take Home
SCANTRON Problem Exam 2


ACCT 5302.001

SUMMER 2011

SYLLABUS

Absences Based on Religious Beliefs:
A student who misses an examination, work assignment, or other project due to the observance of a religious holy day will
be given the opportunity to complete the work missed within 15 days following the due date of the assignment, test, or
other project missed. To be eligible for such a make-up, the student must notify me in writing of classes scheduled on dates
he or she will be absent to observe a religious holy day. Notification must be made within the first 15 (fifteen) class days
through either a written correspondence, personal delivered, acknowledged and dated by me or written correspondence
sent certified mail, return receipt requested to me. Failure to follow the rules provided above within the time frames listed
will result in the absence being considered unexcused.

Academic Dishonesty:
All students are expected to pursue their scholastic careers with honesty and integrity.
It is the philosophy of this Department, this instructor and the University of Texas at Arlington that academic dishonesty is
a completely unacceptable mode of conduct and will not be tolerated in any form. All persons involved in academic

dishonesty will be disciplined in accordance with University regulations and procedures. Discipline may include
suspension or expulsion 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, or 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.
Institutional procedures regarding charges of academic dishonesty are outlined in Part II, Chapter 2, of the Handbook of
Operating Procedures of The University of Texas at Arlington . Copies of the Handbook are available at more than 75
locations on campus, including the Student Congress office, the Library, and the Accounting Department Office.

Americans with Disabilities Act (ADA):
The University of Texas at Arlington is on record as being committed to both the spirit and letter of the ADA to make
reasonable adjustments in the classroom necessary to eliminate discrimination on the basis of disability. Students
requesting an accommodation based on disability should meet privately with the instructor during the first week of class to
discuss their special needs and advise the instructor of any special needs, abilities or limitations and to discuss the
instructor’s expectations in class participation, performance and work standards. Any disclosure by the students of their
need for accommodations is recognized to be extremely sensitive and all conversations and other communications will be
kept protected and confidential and disclosed on a need-to-know basis only.
Students are responsible for contacting and consulting with the University’s Office for Students with Disabilities prior to
contacting the instructor about any disabilities. The student should provide the instructor with some form of written
documentation of the disability from an acceptable, external source (such as a doctor, psychiatrist, etc.) and from the Office
for Students with Disabilities.

Attendance and Drop Policy:
Class attendance and lateness policies will be discussed during the first week of class. Those policies include by reference
all provisions for grade adjustment or drop policies included in the applicable Graduate or Undergraduate Catalog in effect
at the start of the semester. No student will be dropped from the class rolls for absences.
Undergraduate students may drop a course with a grade of W during the first six weeks of class. From the seventh through
the 12 th week of class, a student may drop a course with a grade of W if passing or a grade of F if failing. A student may
not drop a course after the 12 th week of class. Summer schedules are adjusted to the appropriate time frame.

Graduate students need to consult with their Graduate Advisor to drop or add a course. A student dropping a course after
the Census Date but on or before the midsemester date will receive a grade of W only if at the time of dropping the student
is passing the course (has a grade of A, B, or C); otherwise an F will be recorded.

College Policy: Students who have not paid by the census date and are dropped for non-payment cannot receive a grade for
the course in any circumstances. Therefore, a student dropped for non-payment who continues to attend the course will not
receive a grade for the course. Emergency loans are available to help students pay tuition and fees. Students can apply for
emergency loans by going to the Emergency Tuition Loan Distribution Center at E.H. Hereford University Center (near the
southwest entrance).


ACCT 5302.001

SUMMER 2011

SYLLABUS

College of Business Bomb Policy:
Section 22.07 of the Texas Criminal Law states that a Class A misdemeanor is punishable by (1) a fine not to exceed $4,000,
(2) a jail term of not more than one year, or (3) both such a fine and confinement. If anyone is tempted to call in a bomb
threat, be aware that UTA will soon have technology to trace phone calls.
Every effort will be made to avoid cancellation of presentation/tests caused by bomb threats to the Business Building.
Unannounced alternate sites will be available for these classes. If a student who has a class with a scheduled test or
presentation arrives and the building has been closed due to a bomb threat, the student should immediately check for the
alternate class site notice which will be posted on/near the main doors on the south side of the Business building. If the
bomb threat is received while class is in session, your instructor will ask you to leave the building and reconvene at another
location.
Students who provide information leading to the successful prosecution of anyone making a bomb threat will receive one
semester’s free parking in the Maverick Garage across from the Business Building. UTA’s Crimestoppers will provide a
reward to anyone providing information leading to an arrest. To make an anonymous report, call 817-272-5245.

Student Success Programs:
The University of Texas at Arlington supports a variety of student success programs to help you connect with the
University and achieve academic success. They include learning assistance, developmental education, advising and
mentoring, admission and transition, and federally funded programs. Students requiring assistance academically,
personally, or socially should contact the Office of Student Success Programs at 817-272-6107 for more information and
appropriate referrals