ACCT 2302 – Day Sections

Introductory Management Accounting

Spring 2005

Leonard Hope
l.hope@comcast.net
Office Hours: BY APPOINTMENT – ANY TIME VIA EMAIL
Phone: 469-675-0025

Required Horngren, Sundem & Stratton Introduction to Management Accounting , 13th Edition,
Texts Pearson Prentice Hall , ISBN 0-13-144071-3

Course Managerial Accounting focuses on developing, interpreting and applying

Description accounting information for managerial decision making. The course stresses
using financial information within organizations for the purposes of understanding
and analyzing activities and operations. Students learn the linkages between
accounting information and management planning through cost analysis
(including activity-based costing), operational and capital budgeting, and
performance measurement.

Course The following are the Course Objectives:

Objectives
• Management accounting is the part of the accounting system that
provides management with information and answers on product and
production costs
• It introduces the student to the terms and methodologies of
management accounting.
• Basic business analysis is one of the key concepts that the student
is introduced to and provided tools, concepts and ideas on how to do
that analysis
• Introduces the student to various cost systems – Job Cost, Process
Cost, Standard Cost and ABC
• Gives the student an overview of the budgeting cycle and the
process of budget building

Course Date Chapter/Topic Assignment

Schedule 1/12 Read Chapters 1 Workout on Excel
and 2 Before the first Templates and turn in 2-A1
class
Do the following but do NOT
 CASE 1-48 turn in 2-B1 & Exer 2-27&38
Discussed in Class
1/19 Read Chapter 3 Workout on Excel
Templates and turn in 3-A1
CASE 3-56
Discussed in Class
1/26 Read Chapter 4 . Workout on Excel
Templates and turn in 4-B4
CASE 4-61
Discussed in Class Do the following but do NOT
turn in Exer 4-34&36
2/2 Read Chapter 5 Workout on Excel
Templates and turn in 5-A1
CASE 5-62
Discussed in Class
2/9 Quiz # 1 No Homework
2/16 Read Chapter 6 Workout on Excel
Templates and turn in 6-A1
CASE 6-64
Discussed in Class
2/23 Read Chapter 7 Workout on Excel
Templates and turn in
CASE 7-48 Problems 7-33 & 46
Discussed in Class
Do the following but do NOT
turn in Exer 7-29,31,32&34
3/2 Read Chapter 8 Workout on Excel
Templates and turn in 8-A1
CASE 8-54 & 8-A3
Discussed in Class
Do the following but do NOT
turn in 8-35 & 36
3/9 Read Chapter 9 Workout on Excel
Templates and turn in 9-A2
CASE 9-51
Discussed in Class Do the following but do NOT
turn in Exer 9-35 & Prob 8-44
3/16 Read Chapter 10 Workout on Excel
Templates and turn in 10-
CASE 10-53 A1
Discussed in Class
3/23 Read Chapter 11 Workout on Excel
Templates and turn in
CASE 11-56 Exercises 11-44
Discussed in Class
Do the following but do NOT
 turn in Exer 11-42&43
3/30 Quiz # 2 No Homework
4/6 Read Chapter 12 Workout on Excel
Templates and turn in 12-
CASE 12-46 A1
Discussed in Class
4/13 Read Chapter 13 Workout on Excel
Templates and turn in 13-
CASE 13-65 A1 & 13-B2
Discussed in Class
Do the following but do NOT
turn in Exer 13-26 & 33
4/20 Read Chapter 14 Workout on Excel
Templates and turn in 14-
NO CASE REVIEW A3 & 14-B3
FOR FINAL
Do the following but do NOT
turn in Exer 14-37
4/27 FINAL EXAM Study for the Final

Grading Assignment Points Percent

Policy Attendance 50 5
Quiz 1 @ 250 points 250 25
Quiz 2 @ 200 Points 200 20
Homework 200 20
Final Exam @ 300 points 300 30
Total 1000 100

• Attendance – Attendance is expected and to insure this, 5% of your

grade will depend upon your attending class. You have two misses
before it affects your grade. Seats will be assigned and roll taken
first thing at the start of class. Not being present for roll is a miss.
Every miss after the first two will reduce your total points for
attendance by 10 points – e.g. 5 more misses will effectively reduce
your grade for attendance to zero. No exceptions granted on this!
• Quizzes – Two quizzes will be given in the course of the term with
the first one being worth 250 points and the second worth 200 points
respectively. The CPA exam is all multiple choice questions and
therefore I believe that this is one of the best ways to test your
 knowledge in accounting – you can cover more points and I can test
both computational and theory problems.
• Homework – Homework problems are of two varieties – assigned
but not turned in and assigned to be turned in. Only required
problems will be handed in and these will be put in the Web CT no
later than Midnight of the last Sunday of the week (which is also the
first Sunday of the next week). All submitted homework is to be
done on the templates provided by the book. The other problems
assigned should be completed and the answers to those problems
are posted into WebCT. No late homework accepted.
• Final- The final will be given at the appropriate time in final week
and will be multiple choice similar to the earlier quizzes and
comprehensive – e.g. covering all the chapters but with emphasis
on the last three chapters.

Course GENERAL COURSE POLICIES

Policies
and MAKE UP EXAMS - There will be no make up exams. In the case
Procedures of extenuating circumstances AND prior notification by the student
to the instructor, the grade on the “next” exam can be substituted
for the grade on the missed exam. This can only be done once by
a student.

DAILY CLASS OPERATIONS – Class is composed to four parts:

(1) Lecture over the current chapter – you should have read the
chapter prior to class; (2) Discussion of the case – which you also
should have read before class; (3) Review of the Summary Problem
for the chapter; and, (4) Questions, review and discussion of any
topic covered so far. Homework assigned either turned in or not will
have the answers posted on WebCT. If after you have reviewed
the answers, you still do not understand the problem, we can go
over it at this time.

SPECIFIC COURSE POLICIES

WebCT – All electronic communication will take place through WEB

CT (Not UTD email or websites). Therefore you should check
WebCT regularly and check for are items or handouts. Periodically
I will post additional problems and solutions on WebCT.

EMAIL CORRESPONDENCE

All emails must have the student name and course in

 the subject line of the email or they have a chance of
being tagged as “junk emails” by the email program.

COMMUNICATION WITH INSTRUCTOR

It is the policy of this class to maintain constant

communication. I will check my email and WebCT
course page daily. Also feel free to email me at
l.hope@comcast.net .