Acct 2102--Spring 2011

Acct 2102--Spring 2011 - Temple University Fox School of...

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Temple University Fox School of Business and Management Accounting 2102—Section #003 Syllabus—Spring 2011 Meets: Tuesdays and Thursdays Instructor: Dr. Christian E. Wurst Jr., CPA Office: Alter Hall Room 442 Office Hours: Wednesdays 10-3, and any other time by appointment . Description: This is the second course in the introductory accounting sequence —Managerial Accounting. It is an overview of accounting for use by the firm. Prerequisite: “C” or better in Acct 2101 Textbook: Cornerstones of Managerial Accounting (Mowen, Hansen and Heitger) The book is available at our bookstore (Barnes and Noble) and at Zavelle’s. You need the book with the access codes—make sure they are included when you buy your book. The E-Book is available on-line directly from the publisher it costs about $70 (substantially less than half of the printed version available in the bookstores). I would suggest buying the E-Book—it is MUCH less expensive. Final Exam: Section #3 --meets TTh at (12:30 p.m.)—Your final is May 5 th at 10:30 a.m. in our regular classroom.
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Course Objectives The objectives of this course are to teach you to make managerial decisions based on accounting data—this course is designed for NON-ACCOUNTING business majors. It is not my intent to convert you to accountants. It is my goal to teach you to use and interpret the data that your accountants produce to make sound and valid business decisions. By the end of this course you should be able to: 1. Identify and interpret relevant accounting to make good business decision 2. Identify and estimate costs and their related benefits 3. Understand the different types of costs and their related terminology 4. Apply various methods for identifying and estimating fixed and variable costs 5. Perform cost benefit analysis 6. Understand the role of budgets 7. Produce and interpret budgets and variances 8. Understand and apply various methods of cost allocation 9. Apply accounting and other data for strategic planning and control 10. Understand and apply the concepts of the “balanced scorecard”
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P OLICIES , P ROCEDURES ETC . M Y ROLE AS A TEACHER I am expected to present the material in an acceptable and accessible fashion—I am paid to teach, not merely to know. Therefore, if at any time you do not understand something please ask-- if I haven't explained myself adequately it is my fault not yours. If you do not understand the material it is your responsibility to ask me about it—if you have a question about some concept or practice—someone else probably does also—do both of you a favor and ask the question. Y OUR ROLE AS A STUDENT I want to be your first stop if at any time there is a problem or concern. Do not hesitate to call me at school or at home—if I am not in please do not leave a message—send me a brief email. I will return your call ; make sure to give me a day and evening telephone number. I tend to be fairly busy and often return phone calls before 8:30 a.m. or after 10 p.m. if you prefer to be called
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This note was uploaded on 05/04/2011 for the course ACCOUNTING 2102 taught by Professor Wurst during the Spring '11 term at Temple.

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Acct 2102--Spring 2011 - Temple University Fox School of...

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