University of New Brunswick Saint John Faculty of Business BA 2217 & HTM 2217 ACCOUNTING FOR MANAGERS II FALL

2010 SECTIONS 1A AND 2A

INSTRUCTOR INFORMATION Name: Brenda Collings Email: collings@unbsj.ca Office Location: Oland Hall Room 216 Office Hours: Tuesday and Thursday 3:30-4:30pm. Other times by appointment. Phone: 648-5572 COURSE INFORMATION Course Title: Accounting for Managers II Course Number: BA 2217 and HTM 2217 Course Description: This course continues the study of accounting by examining the uses

of accounting information within the organization. Emphasis is placed on solving unstructured problems through the use of practice problems, cases and other material. Credit will not be granted for both BA 2217 and HTM 2217.

Location: Meeting Day(s): Meeting Time(s): Prerequisite(s):

HH228 Tuesdays and Thursdays 11:30am to 12:50pm (1A) and 1:00pm to 2:20pm (2A) BA 1216 Any student not having the stated course prerequisite with a minimum grade of C will be removed from this course after the last day to add classes. All students are expected to be able to use word processing and spreadsheet software.

ACADEMIC PORTFOLIOS Students are strongly encouraged to create an academic portfolio, retaining all course outlines, tests and projects so that if they are transferring, applying for advanced standing, or vying for accreditation, they will have the documentation necessary and will not have to rely on the record-keeping of the institution to support such activities.

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TEXTBOOKS Managerial Accounting, 8th Edition by Susan V. Crosson and Belverd E. Needles, Jr. (no photocopies permitted) Also, see textbook website for additional student supports. COURSE OBJECTIVES This Course is designed to develop: 1. An understanding of the trade offs between providing information for decision making and controlling costs. 2. An introduction to the techniques and practices employed in management accounting. 3. An understanding of how accounting information is developed. 4. An introduction to the uses of management accounting data for making decisions by multi-disciplinary teams. 5. An opportunity to develop learning skills and time management skills. PLAGIARISM AND ACADEMIC MISCONDUCT Plagiarism includes: 1. quoting verbatim or almost verbatim from any source, including all electronic sources, without acknowledgement; 2. adopting someone elses line of thought, argument, arrangement, or supporting evidence without acknowledgement; 3. submitting someone elses work, in whatever form without acknowledgement; 4. knowingly representing as ones own work any idea of another. Examples of other academic offences include: cheating on exams, tests, assignments or reports; impersonating somebody at a test or exam; obtaining an exam, test or other course materials through theft, collusion, purchase or other improper manner; submitting course work that is identical or substantially similar to work that has been submitted for another course; and more as set out in academic regulations found in the Undergraduate Calendar. Students found cheating on a course quiz, test or exam will be reported to the Registrar and will receive a grade of F (GPA 0.0) for that item. University regulations applicable to all courses are described in the annual University Calendar. Definitions of academic misconduct, including plagiarism, are clearly defined in the University Calendar. Specifically, please consult Section VII Academic Offences at page B.41 of the 2008-2009 Undergraduate Calendar. This information is also available in the online calendar at:
http://eservices.unb.ca/calendar/undergraduate/display.cgi?tables=regulations&id=10

It is your responsibility to fully understand these Regulations and their ramifications.

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ETHICAL STANDARDS The following behaviors are considered unethical: Telling an instructor you need a certain grade. Asking for extra assignment(s) for the purpose of raising your grade. Asking your grade be raised because it is very close to the next higher grade. Asking a grade be raised because you did very well on one part of the course or grading scheme. Asking for a higher grade because you didnt like the grading scheme. Asking to be allowed to turn in an assignment late even a few minutes late because of computer or printer problems, or any other reason. Asking to be treated better than other students by making an exception to the rules. Asking for any other unfair advantage in grading.

POLICIES Attendance: A student must attend at least one class within the first six class hours, unless arrangements have been made with the Faculty of Business. Failure to adhere to this policy will result in removal from the class list. If a registered student has attended class any time within the first six hours and then decides to drop the course, it is the students responsibility to have their name removed from the class list. Although attendance is not mandatory it is highly recommended in order to ensure success in the course. Administrative Removal for Not Having Met Prerequisites: Students will be administratively dropped from the course after the second week of the term if they have not fulfilled the prerequisite(s) for the course. Students seeking advice or review on this matter should complete a Permission and Request Form available outside OH245 or on our advising website at: http://www.unbsj.ca/business/students/advising (click on Permission Request form on the left side of the page).

Communication with Students: In addition to the instructions regularly provided during the class period, the instructor and the Faculty of Business will make use of the UNB email system. It is each students responsibility to activate his/her UNB email account. NOTE Mail from a students University email account can be forwarded to another address. Visit http://www.unbsj.ca/its/students . At this site you will also find many other resources available to you as a student. If you do not wish to forward your email account, then you can access your UNB account through the
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web (click on webmail from the UNB homepage www.unbsj.ca). Please make sure you maintain (read, store, delete, etc.) your UNB email account regularly.

All students in this course are expected to have an up-to-date UNB Photo ID: photo ID. In addition to access to library resources and other UNB resources, this ID allows the instructor to learn your name. You will NOT be permitted to write your midterm or final examination(s) without your UNB ID. So, if you currently do not have your photo ID, please obtain one within the first two weeks of classes. These may be obtained from ITS during regular hours, Monday to Friday. Unauthorized Materials: UNB does not permit the use of personal communication devices during test or exam periods in particular, devices that could potentially be used to communicate with others while writing an exam, or play back prerecorded video, sound or text during an exam. Such devices include, but are not limited to, cell phones, pagers, text messaging devices, personal recording decides, PDAs, personal computers including laptops, certain types of calculators and electronic translators. Using such devices during exams will be considered an academic offence as per Section VII of the University Regulations. Exemptions may be made by a professor if a particular device is required in order to complete the exam. This information is also available in the online calendar at:
http://eservices.unb.ca/calendar/undergraduate/display.cgi?tables=regulationsSubLevel1&id=30

Unauthorized photocopying of texts and published materials is an infringement of copyright. No unauthorized photocopied texts or materials are permitted to be used in the classroom or during open book examination(s). Language: In accordance with the University Calendar, the language used during this course is English. Only assignments, quizzes, tests and exams recorded in English will be graded. See the Calendar for regulations concerning the use of French in special circumstances.

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COURSE REQUIREMENTS QUIZZES PROJECT TEST I TEST II FINAL EXAM 10 % 5% 25 % 25 % 35 % 100 %

Quizzes -Online quizzes will normally be administered for each chapter, each week. If a student does not submit a quiz, the student will receive an automatic grade of F on the quiz. The lowest mark obtained on a quiz will be dropped in the final calculation of the students mark. Project - Students will form their own group of 5 or 6 members that will complete the project on the Balanced Scorecard. The project will require a written submission and a 10 minute presentation to the class. Each student must participate in the presentation. Additional project information will be presented in class and on the Blackboard website.

Test I and Test II If a Test is missed with an excused absence in advance, the value of the Test will be added to the value of the Final Examination. The instructor must be notified before the Test is given and the instructor will determine if it is an acceptable reason for an excused absence. If a Test is missed without an excused absence in advance, the student will receive an automatic grade of F for that Test. Final Exam A final exam will be administered during the exam period. This exam will be comprehensive and integrative in nature however the majority of the exam will be testing content from the final chapters. Additional information regarding the exam will be discussed during the course. A minimum grade of C must be achieved on the final exam in order to receive a grade of C or better for the course.

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GRADING SYSTEM Letter Grades: or online at:

According to the University Calendar, p. B.38

HOW GRADES http://eservices.unb.ca/calendar/undergraduate/display.cgi?tables=regulationsSubLevel1&id=34 ARE DETERMINED Grades for individual course components may fall between 0 and 4.3. Final grades will be reported as a letter grade. For your convenience, the letter grading system is provided below and online at the above link.

A+ A AB+ B BC+ C D F WF

4.3 4.0 3.7 3.3 3.0 2.7 2.3 2.0 1.0 0.0 0.0

Excellent performance Excellent performance Excellent performance Good performance Good performance Good performance Satisfactory performance Satisfactory performance Less-Than-Satisfactory performance Failure Failure

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CLASS SCHEDULE

TENTATIVE AND SUBJECT TO CHANGE Week

1 Chapter 1

Chapter title
The Changing Business Environment

2 3 4 5 6 7 8 9 10 11 12 13

Chapter 2 Chapter 3 Chapter 5 TEST I and Chapter 6 Chapter 7

Cost Concepts and Cost Allocations Costing Systems: Job Order Costing Activity Based Systems: ABM and JIT

Cost Behaviour Analysis The Budgeting Process

Chapter 8 Chapter 9 Review & TEST II Chapter 10 Chapter 11 Chapter 12 Project Presentations and Review

Performance Management and Evaluation Standard Costing and Variance Analysis

Short run Decision Analysis Pricing Decisions including Target Costing and Transfer Pricing Capital Investment Analysis

Final Exam

FINAL EXAMINATIONS ARE SCHEDULED BY THE REGISTRARS OFFICE. DO NOT MAKE TRAVEL ARRANGEMENTS THAT COULD FALL WITHIN THE EXAM PERIOD. Please take time to review the University Calendar at: http://eservices.unb.ca/calendar/undergraduate/ to familiarize yourself with all University Regulations.
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