UNIVERSITY OF CENTRAL FLORIDA School of Accounting College of Business Administration ACG3361 Intermediate Managerial Accounting 3 credit hours Summer

er Semester 2012 Instructor: Paul Goldwater Office: College of Business Building I, room 446 Office Hours: Posted outside office door Teaching Assistant: none Contact: V-mail: (407) 823-5754 Web site: http://www.bus.ucf.edu/faculty/pgoldwater/

This syllabus is the only agreement between the student and the instructor. There are no verbal agreements or any other written agreements that affect the course requirements for a grade in this class. Academic Dates and Deadlines: UCF Academic Calendar Academic Dishonesty in any form will not be tolerated!!! Your Enrollment Status May Be At Risk! Violations of student academic behavior standards are outlined in The Golden Rule, the University of Central Florida's Student Handbook. See http://www.goldenrule.sdes.ucf.edu/ for further details. Be very careful of the following: A Cheating is a violation of student academic behavior standards. The common forms of cheating include: 1 Unauthorized assistance: communication to another through written, visual, or oral means. The presentation of material which has not been studied or learned, but rather was obtained through someone elses efforts and used as part of an examination, course assignment or project. The unauthorized possession or use of examination or course related material may also constitute cheating. 2 Plagiarism: whereby anothers work is deliberately used or appropriated without any indication of the source, thereby attempting to convey the impression that such work is the students own. Any student failing to properly credit ideas or materials taken from another is plagiarizing. B Any student who knowingly helps another violate academic behavior standards is also in violation of the standards. Course Description: The course provides an introduction to cost accounting, a field of business which develops the financial and non-financial information necessary to effectively manage the firm or organization. Cost accounting is a field in transition, moving from a procedural focus on stewardship accounting to a strategic focus on the use of accounting to facilitate the business success of the enterprise -- for both manufacturing and service firms. Success in any organization from the smallest corner store to the largest multinational corporation requires the use of cost accounting concepts and practices. Cost accounting provides key data to managers for planning and controlling, as well as costing products, services, activities and customers. A principal motivation for the change in cost accounting is the plethora of changes in business processes and organizations in response to increased competition, both global and domestic. These changes include a renewed focus on the customer, aggressive cost reduction, outsourcing, downsizing and reengineering, total quality management, advanced manufacturing technologies, and increased use of information technologies, among others. The management accountant is no longer strictly a reporter and analyst of financial facts only, but a business partner -- developing the financial and non-financial information the organization needs to be successful. As such, the management accountant plays a strategic role in the business, developing and presenting the information that is critical for the firms success. Course Objective: The central focus of this course is how cost accounting helps managers make better decisions. Cost accountants are increasingly becoming integral members of decision-making teams instead of simply data providers. We will focus on basic concepts, analyses, and uses of cost data.
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Required Textbook & Software: Cost Accounting, 14/E, Charles T. Horngren, Srikant M. Datar, Madhav Rajan MyAccountingLab access is also required for homework and exam assignments http://www.mypearsonstore.com/bookstore/product.asp?isbn=0132109174 Class Web Site: Web site address http://www.bus.ucf.edu/faculty/pgoldwater/ From this Web site you can obtain the syllabus and all lecture materials e.g. PowerPoint slides, Excel files (used during the lecture), Multiple Choice questions (reviewed during the lecture) and any videos. Class Attendance: Class attendance is taken. If you fail to attend any two (2) scheduled classes: 1. You forfeit the opportunity to take the quizzes/exams from home and will have to take them in the Testing Lab. Course Assistance (Help): When you are in need of help come to my office to obtain assistance. Office Hours: You are always welcome to come to my office during my office hours; my hours are posted outside my office door. Course Evaluation: I will bring to the classroom as many practical examples as possible to clarify the material in the textbook. If I make a material mistake -- either something I say or write on the board or a mistake in any handout to students the first student to bring it to my attention will receive 1 to 5 bonus points, depending on the materiality of the mistake. The points will be added to that weeks quiz score. I am the sole arbiter of any points to be awarded. Exams Quizzes 14 chapters * 10 points each 300 points 140 Grade A AB+ B BC+ C CD+ D DF Grade Point Value 4.00 3.75 3.25 3.00 2.75 2.25 2.00 1.75 1.25 1.00 0.75 0.00 Percentage Grade >=93 >=90 - <93 >=87 - <90 >=83 - <87 >=80 - <83 >=77 - <80 >=73 - <77 >=70 - <73 >=67 - <70 >=63 - <67 >=60 - <63 Less than 60

Total

440 points

You are expected to do the following: 1) Prepare prior to class: a) Read the textbook chapter, b) Practice multiple choice questions from the chapter, c) Review the chapter PowerPoint slides, d) Review the accompanying Excel file the file is on the Web site and has the practical example from the chapter that we will use during the lecture and example multiple choice questions, e) Review the accompanying MC video, only for chapter 1 the file is on the Web site, 2) Attend class/lectures: a) Take notes, b) Ask questions during class concerning the lecture material c) Participate when called on in class 3) After class:
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a) Practice multiple choice questions from the chapter b) Complete the chapter Quizz Database of Questions for Practice, Quizzes and Exams There is a database of questions available on the Horngren Web site http://pearsonmylabandmastering.com/ . You will use this Web site for all Practice (practice is voluntary), Quizzes and Exams. The course grade will be based on quizzes and examination scores. Summary My Quiz See syllabus and MyLab: go to Course Home Calendar Your choice (home, apartment, UCF). 90 minutes 20 Limited to 2. None Only your textbook and any previously prepared Excel models. Calculators, PDA, cell phones, permitted. Suggest using Excel. Simple Average My Exam See syllabus and MyLab: go to Course Home Calendar UCF testing lab 180 minutes 40 Limited to 2. None Standard calculator. Only Excel review UCF testing lab policies. http://www.bus.ucf.edu/testinglab/ Simple Average

When Location Time Limit Number of Question Retakes Deletes Reference Materials Electronic Device Final Score

Your score for a specific quiz/exam is a simple average over all attempts. TENTATIVE SEMESTER SCHEDULE

Attendance/Class Behavior: Attendance and punctuality are your responsibility. Disruption of class by tardiness is disrespectful. Leaving early is also disrespectful. Surfing the Internet with your laptop while in class is disrespectful. Using your cell phone during class is
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disrespectful. If you are disrespectful you will forfeit the opportunity take the quizzes and exams from home you will then be required to take your quizzes and exams from the UCF computer testing lab. I will be the sole arbiter of what is disrespectful. Disclaimer: This is an outline of course policies and procedures. The professor may change them. If so, I will inform you by any number of mechanisms such as: an announcement in class, or a written amendment handed out in class, or an announcement on the professors web site. Any changes are your responsibility to know. Consent: I have read and understood this syllabus and by continuing in this course I agree to comply with the professors policies and procedures to conduct class and I accept the grading procedure. Agreement(s): This syllabus is the only agreement between the student and the instructor. There are no verbal agreements or any other written agreements that affect the course requirements for a grade in this class.

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Students, Welcome to MyAccountingLab! MyAccountingLab is a dynamic, interactive eLearning program. Your instructor has requested that you have access to this online program. To access your MyAccountingLab online course for the first time, you need to register and log in. Whenever you want to use MyAccountingLab after that, you just need to log in. You can do both from the same starting point, at www.pearsonmylab.com

To register, you will need a student access code and a course ID (provided by your instructor.) If you purchased a new textbook, it should have come with a Student Access Kit that contains a code you can use to register. If you do not have a Student Access Kit, you can purchase access online with a major credit card. Course ID: Course Name: Registration 1. 2. 3. 4. 5. Go to www.pearsonmylab.com and click the Student button, in the Register section. Enter the course ID, goldwater50086and click Continue. If you have an existing Pearson account, Sign in with your existing user name and password, if not click Create an account. *IMPORTANT you must register with your NID to receive credit for the assignments** Choose to register an access code, or purchase access with a credit card / PayPal. If you are waiting on financial aid to purchase your course materials, select the Get temporary access without payment for 17 days at the bottom of the page. Follow the instructions to complete your registration. Check your email for your registration confirmation. goldwater50086 ACG 3361 Intermediate Managerial Accounting

6.

To log into your course 1. 2. 3. 4. Go to www.pearsonmylab.com Click on Sign In Enter your username and password, then click Sign In Click on the course name on your Courses home page to begin working in your course.

Be sure to click on the Browser Check link on the Announcements area. This instillation wizard will walk you through necessary plugins and players that you will need to use the MyAccountingLab resources. Need More Help? A video walkthrough of the registration process is available at http://pearsonmylabandmastering.com/students/ Help and Support from within your course is available by clicking on the Help and Support Link on the top right hand side of your screen. To contact Pearson support directly, please visit: http://247pearsoned.custhelp.com/

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