ACC202 Syllabus spring 2011 Section C

ACC202 Syllabus spring 2011 Section C - if you use any...

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o if you use any other electronic devices during the exams/quizzes without permission. programmable calculator during any ACC201 and ACC202 exams. ACC 202: Introduction to Managerial Accounting Spring 2011 Instructor: Dr. Chuo-Hsuan (Jason) Lee Section C : TH 3:30- 4:45 PM, Hawkin 135 Office: Redcay 157 Phone: 564- 4211 (Office) Email Address: leeca@plattsburgh.edu Office Hours: MW 2:00-3:30 PM, 4:45-5:15 PM, TR 10:45AM-12:00 PM (Other hours by appointment) Web page: Angel Course Management System (See page 5 for instruction on how to access course materials on Angel) Catalog Course Description: This is a course of study that introduces managerial accounting for business entities. It offers an introduction to managerial accounting topics including cost analysis, cost allocation, job order and process costing systems, activity- based-costing, cost-volume-profit analysis, short-run decision making, budgeting, standard costing and variance analysis, capital budgeting decisions, and financial statement analysis. Accounting ethics and values are also emphasized. Measurable Learning Outcomes for T his Course : Upon completion of managerial accounting, students should be able to: 1. Understand the basic tools of financial statement analysis and how investors, creditors, and management use financial reports in decision making. 2. Understand the cost accounting systems/concepts and identify relevant information for short- term and long-term decision making. 3. Understand the budgeting process, the concepts of standard costing, and the usefulness of performance evaluation in a decentralized environment. Text Managerial Accounting (with the ConnectPlus Code Card), Whitecotton, Libby, and Phillips, 1st Edition, McGraw-Hill, 2011. Textbook ISBN-13: 9780077944131 Topics Covered in This Course
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This introductory managerial accounting course covers all of the topics included in the SUNY Business Transfer Module except the topics highlighted in shaded area. SUNY Transfer Module I. Overview of Managerial Accounting 1.00 Managerial Accounting and Business Organizations 1.01 Serving information needs of business management (*) (Chapter 1) 1.02 Cost-benefit analysis for accounting information (*) (Chapter 7) 1.03 Ethics and integrity (Chapter 1) II. Cost Measurement and Decisions 2.00 Cost Concepts and Measurement 2.01 Activities, costs and cost drivers (*) (Chapters 2,3,4) 2.02 Variable, fixed and mixed costs (*) (Chapters 1,5) 2.03 Direct and indirect costs (*) (Chapters 1, 2) 2.04 Costs functions and cost behavior (*) (Chapter 5) 2.05 Cost accumulation and cost assignment (*) (Chapters 2,3,4) 2.06 Categories of manufacturing cost (*) (Chapters 1, 2) 2.07 Product and period costs (*) (Chapter 1) 3.00 Cost-Volume-Profit Analysis 3.01 Cost-volume-profit terminology (*) (Chapter 6) 3.02 Contribution margin (*) (Chapter 5, 6) 3.03 Applications of cost-volume-profit analysis (*) (Chapter 6) 3.04 Sales mix analysis (Chapter 6) 4.00 Relevant Analysis for Decision Making 4.01 Relevant and irrelevant costs in decision contexts (*) (Chapters 1, 7) 4.02 A minimum of two of the following specific applications: (*) a. special order decisions (Chapter 7) b. adding and dropping products (Chapter 7) c. constrained resources (Chapter 7) d. make or buy decisions (Chapter 7)
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This note was uploaded on 06/06/2011 for the course ACC 202 taught by Professor - during the Spring '11 term at SUNY Plattsburgh.

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ACC202 Syllabus spring 2011 Section C - if you use any...

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