Managerial Accounting- 202
Syllabus- Spring 2009
Dr. Karen W. Braun, Ph.D., CPA
466 Peter B. Lewis Building
Phone and voicemail: 216-368-3532
Tuesdays: 9:15 -10 am, 11:15 am- 1:00 pm
Thursdays: 9:15 -10 am, 11:15 am- 1:00 pm
Additional office hours may be scheduled by appointment.
I will also hold extra office hours prior to each exam.
I am more than happy to visit with you during my office hours.
You do NOT need to make an
appointment in advance.
I also have an “open door” policy.
If I am in my office at other times and
have my door open, feel free to stop in.
Principles of Financial Accounting -101
Required Course Materials
Managerial Accounting, 1e, by Bamber, Braun and Harrison (GREEN COVER)
Some student material (including: quizzes, chapter overviews, power point slides, etc.) is
available FREE on-line at
also want to purchase a
companion study guide at mypearsonstore.com (ISBN #978-0-13812980-4).
You should also buy a 3-ring binder to keep your lecture packets organized.
current lecture packet, a calculator, and a pen or pencil to class with you every day.
Course Objectives and Content
The objective of this course is to introduce you to basic managerial accounting terminology,
concepts and practices. Since businesses vary in their accounting information needs, their
specific managerial accounting systems will vary, too.
However, this course will introduce you to
the most commonly used concepts and practices so that you will be able to effectively use
managerial accounting information in your future careers.
This course will focus on 5 broad themes:
1) Understanding managerial accounting and its terminology (the building blocks)
2) Product costing systems (How much does it cost to make one unit of our product/or service?)
3) Understanding, estimating, and using cost behavior to guide management decisions
4) Financial planning (budgeting)
5) Performance evaluation (Are subunits of the company performing up to expectations?)
I will be using Blackboard extensively for this course.
I will post announcements, daily readings,
daily homework assignments, homework solutions, and copies of class handouts on Blackboard.
I will also be posting your exam scores, etc., to Blackboard’s on-line gradebook.
Plan to check