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Course Information
Course Number/Section Course Title Term Days & Times AIM 2302 Section 003 Introduction to Management Accounting Fall 2011 Monday & Wednesday: 4:00pm-5:15pm SOM 1.102
Course Description
This course is an introduction to the determination, development, and uses of internal accounting information needed by business management to satisfy customers while continuously controlling and containing costs. The course is designed to benefit all business students who will be the future users of accounting information.
Attendance
It is critical to your success that you attend each class and take notes during the lectures. You should come to class prepared, which means that you have READ the assigned chapters and attempted the homework PRIOR to coming to class. This will enhance your understanding of the material discussed in class.
Instructor Assistance
Office hours are not a substitute for coming to class. Accordingly, I will not repeat a lecture that was missed during office hours. It is encouraged to come see me EARLY if you are having difficulties.
Course Schedule
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Homework
With each chapter, suggested homework problems will be assigned and posted on eLearning. These problems will not be collected for a grade, but students are strongly encouraged to complete the suggested problems. The best way to learn this material is through repetition of the homework. Suggested homework assignments will be posted in eLearning for each chapter.
Quizzes:
You will be given 7 in-class quizzes over some chapters. The objectives of the quizzes are to help facilitate your understanding of the topics that will be presented in the teachings
Exams
There will be 3 non-cumulative exams each worth 100 points. All examinations are closed-book, closed-notes. The exams will be administered in-class during class time and will require the use of a calculator. The exams will be a combination of objective questions and well as problems. You will need 2 things for each exam: (1) your UTD ID; (2) Basic four-function calculator. NOTE: Advanced calculators with memory functions, cell phones, iPhones, Blackberry or any other device including a language dictionary are NOT allowed to be used during the exam.
Make-up exams
Make-up exams will be given ONLY for excused absences, which must be determined prior to the exam. Excused absences may be given for verifiable medical or family emergencies. Written documentation must be provided for substantiation of the absence. Students who do not show up for an exam, and for whom prior arrangements have not been made will receive a score of 0. There is no guarantee that the level of difficulty of the make-up exam will be compatible to that of the original test. All make-up exams will be taken at a time determined by the instructor.
Grading Policy
Your grade will be made up of the following Qty 3 Exams 5 Quizzes Total 3 5 Value 100 20 Total 300 100 400 (there will be 7 quizzes your 2 lowest will be dropped)
Your total grade will be assigned as follows based on the points distribution defined below: Total Score 380 and above 360-379 340-359 320-339 300-319 280-299 260-279 240-259 220-239 Less than 220 Letter Equivalent A+ A AB+ B BC+ C D F
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Extra Credit
No extra credit will be offered.
Late Work
No late work is accepted.
Classroom Citizenship
All students should respect each person's right to learn and attend this class. Please refrain from surfing, texting and cell phone use during class.
Technical Support
If you experience any problems with your UTD account you may send an email to: assist@utdallas.edu or call the UTD Computer Helpdesk at 972-883-2911.
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, any student who commits an act of scholastic dishonesty is subject to discipline. 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, any act designed to give unfair advantage to a student or the attempt to commit such acts.
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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). .
Copyright Notice
The copyright law of the United States (Title 17, United States Code) governs the making of photocopies or other reproductions of copyrighted materials, including music and software. Copying, displaying, reproducing, or distributing copyrighted works may infringe the copyright owners rights and such infringement is subject to appropriate disciplinary action as well as criminal penalties provided by federal law. Usage of such material is only appropriate when that usage constitutes fair use under the Copyright Act. As a UT Dallas student, you are required to follow the institutions copyright policy (Policy Memorandum 84-I.3-46). For more information about the fair use exemption, see http://www.utsystem.edu/ogc/intellectualproperty/copypol2.htm
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. Dallas provides a method for students to have their U.T. Dallas mail forwarded to other accounts.
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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 equal educational opportunities. Disability Services provides students with a documented letter to present to the faculty members to verify that the student has a disability and needs accommodations. This letter should be presented to the instructor in each course at the beginning of the semester and accommodations needed should be discussed at that time. It is the students responsibility to notify his or her professors of the need for accommodation. If accommodations are granted for testing accommodations, the student should remind the instructor five days before the exam of any testing accommodations that will be needed. Disability Services is located in Room 1.610 in the Student Union. Office hours are Monday Thursday, 8:30 a.m. to 6:30 p.m., and Friday 8:30 a.m. to 5:00 p.m. You may reach Disability Services at (972) 883-2098. Guidelines for documentation are located on the Disability Services website at http://www.utdallas.edu/disability/documentation/index.html
These descriptions and timelines are subject to change at the discretion of the Professor.
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Date /Day: 8/24 W 8/29 M 8/31 W 9/5 M 9/7 W 9/12 M 9/14 W 9/19 M 9/21 W 9/26 M 9/28 W 10/3 M 10/5 W 10/10 M 10/12 W 10/17 M 10/19 W 10/24 M 10/26 W 10/31 11/2 W 11/7 M 11/9 W 11/14 M 11/16 W 11/21 M 11/23 W 11/28 M 11/30 W 12/5 M 12/9 Friday 2:00 PM
AIM 2302 - Introduction to Management Accounting Section 003 Mon/Wed 4.00 PM-5.15 PM See eLearning site for Homework Assignments for each Chapter Chapter Description / Topic Class Overview Ch. 1&2 Introduction to Management Accounting Ch. 2 Basic Management Accounting Concepts No Class Labor day Ch. 4 Cost-Volume-Profit Analysis: A Managerial Planning Tool Ch. 4 Cost-Volume-Profit Analysis: A Managerial Planning Tool Ch. 4 Cost-Volume-Profit Analysis: A Managerial Planning Tool Ch. 5 Job-Order Costing Ch. 5 Job-Order Costing Ch. 5 Job-Order Costing Review for Exam 1 Exam #1 (Chapters 1, 2, 4& 5) Ch. 6 Process Costing Ch. 6 Process Costing Ch. 6 Process Costing Ch. 7 Activity-Based Costing and Management Ch. 7 Activity-Based Costing and Management Ch. 7 Activity-Based Costing and Management Ch. 9 Profit Planning Ch. 9 Profit Planning Review for Exam 2 Exam #2 (Chapters 6,7 &9) Ch. 10 Standard Costing: A Managerial Control Tool Ch. 10 Standard Costing: A Managerial Control Tool Ch. 11 Flexible Budgets and Overhead Analysis Ch. 11 Flexible Budgets and Overhead Analysis Ch. 11 Flexible Budgets and Overhead Analysis Ch. 13 Short Run Decision Making Ch. 13 Short Run Decision Making Review for Exam #3 Exam #3 (Chapters 10,11 & 13)
Quiz
Quiz 1
Quiz 2
Quiz 3
Quiz 4
Quiz 5
Quiz 6
Quiz 7
You should work all multiple choice questions at the end of each Chapter. Solutions to the homework problems will be posted on eLearning. These descriptions and timelines are subject to change at the discretion of the Professor.
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