Syllabus-1-1 - Instructor V Otto OFFICE McCoy 447 OFF HOURS...

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Texas State University-San Marcos Department of Accounting ACCOUNTING 2362 Introduction to Managerial Accounting Spring 2009 Instructor: V. Otto TEL: 512-245-3304 OFFICE: McCoy 447 OFF. HOURS: M 12:00PM – 4:30PM E-MAIL: [email protected] W 8:00AM – 9:00AM or [email protected] F 12:00PM – 2:00PM Or by appointment TA: K. Nunez (kn1058) OFF. Hours: W 1:00PM – 3:00PM Index Number, Section Number, Days, Time, Location: 355906 2 MWF 9:00AM-9:50AM McCoy 113 355908 4 MWF 10:00AM-10:50AM McCoy 113 355909 5 MWF 11:00AM-11:50AM McCoy 242 COURSE DESCRIPTION: An introduction to the use of accounting information as an aid to management decision making, budgeting, and the control process, including accounting reports, and related ethical responsibilities. COURSE MATERIALS: Required: CengageNOW access code for Mowen/Hansen/Heitger’s Cornerstones for Managerial Accounting , 3rd Edition , (This includes an electronic book, access to the required on-line homework component and supplemental on-line study materials). There are numerous options for purchasing the required material for this course. Please refer to TRACS – Announcements – Course Materials Purchase Options ACC 2362 for ways to obtain the required material. Calculator – it is much cheaper to lose the $1.00 kind that a TI84! (It is highly recommended that you bring a calculator to class with you as it will be needed for many of the pop quizzes and exams. Cell phones or other electronic devices cannot be used in place of calculators.) LEARNING OBJECTIVES: Course Content: This course is intended to continue developing your understanding of basic accounting principles, with concentration on the internal collection and application of accounting information. The primary focus will deal with management cycle, goals of organizations, role of managerial accounting in obtaining organizational goals, cost classifications, costing systems and their role in the management cycle, cost behavior and cost-volume-profit analysis, budgeting, flexible budgeting and performance evaluation and control, segment reporting and decentralization and the use of relevant costs and revenues in report preparation for decision making. Course Objectives: After successfully completing the course students should be able to: Categorize & apply costs under various methods. Identify & construct various components of budgets. Analyze cost behavior and cost-volume-profit relationships. Calculate cost variances used in performance evaluations. Analyze short term business decisions using relevant costing.
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Syllabus-1-1 - Instructor V Otto OFFICE McCoy 447 OFF HOURS...

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