Lecturer: Wend Baesler !"#aesler$u"%edu& Mackenzie 242 !20'(')5(*)'+& ,ourse We# site: -tt.

://can0as%u"%edu 1eac-ing Assistants: AA & AB: 2a#il Man3i !na#ilm$u"%edu& A, & A4: 5atrice 5u#ota(1eru a !6atrice$u"%edu& BA & BB: Brian 7o#inson !ro#in#s*$u"%edu& B, & B4: 86ta Aggar"al !e6ta$u"%edu& 9u#lis-er:s te;t #oo6 student su..ort We# site: m--e%com/garrison14e ROOM PCAR 192 Shansby Auditorium T M! Section A M" 1#$%#&11$'# Section ( M" 1$%# 2$'# ) *A+ !,AM Section A$ Monday- March 1.- 2#14 /$%# 1#$2# PCAR 192 Section ($ Monday- March 1.- 2#14 2$%#&4$2# PCAR 192 O)) C! 0RS Mondays and "ednesdays 12$## 1$## and by a11ointment CO**!CT 2R+ htt1$33connect4mc5ra6&hi774com3c7ass368baes7er8acct5822'a86inter82#14 htt1$33connect4mc5ra6&hi774com3c7ass368baes7er8acct5822'b86inter82#14
CO2RS! 9!SCR PT O* !5 credits& 1-is course .ro0ides an anal sis and e0aluation of accounting information as .art of t-e managerial .rocess of .lanning< decision(ma6ing< and controlling% We concentrate on t-e t .es of economic decision(ma6ing in enter.rises and on accounting information t-at is useful to enter.rise managers to ma6e economic decisions% =t is e;.ected t-at #asic accounting fundamentals !.rocedures< conce.ts< and terminolog & .resented in an introductor financial accounting class is understood% 9rere>uisite: eit-er Acctg 210< Acctg 220< or Acctg 215? and 8con 200% CO2RS! O(:!CT ;!S 1o .ro0ide an introduction to management accounting "it- em.-asis on management uses !.lanning< controlling< .erformance e0aluation< .roduct costing< decision(ma6ing& rat-er t-an on #asic record 6ee.ing% CO2RS! MAT!R A+S$ Re<uired te=t$ @arrison< 7a A% < 8ric W% 2oreen and 9eter ,% Bre"er< Managerial Accounting< 14th Edition< !Mc@ra"(Aill =r"in% 2012& "it- access to Connect on(line resources s stem for this text% O1tions >or Access to Te=t and Connect$ ?@our Acct5 21' Connect code does *OT a117y to Acct5 22'4A o 9urc-ase t-e BW s.ecial #undled .ac6age && custom te=t B Connect P7us code (( from t-e BW Boo6store for C1D2% 1-is custom te;t uses includes onl t-e c-a.ters "e use in t-e course% 1-is also gi0es ou access to t-e e#oo6% 1-is is t-e least e;.ensi0e -ard(co. o.tion for ou% o 9urc-ase a ne" or used te;t !ma6e sure is 14t- edition& from a source of our c-oosing t-en .urc-ase a ,onnect access code on line for C'0 at t-e B7L location identified a#o0e% !2ote% 1-e BW #oo6store "ill not #e selling an used te;ts #ecause of .rices& o 9urc-ase access to #ot- an ebook and to ,onnect on(line resources !Connect P7usA at t-e B7L indicated a#o0e for C125< for c-ea.est o0erall o.tion% Wit-in t-is o.tion< ou can select t-e E#u no"F or Efree( trialFo.tion% =f ou select t-e latter< ou "ill need to com.lete our .urc-ase on line "it-in a t-ree("ee6 trial .eriod% All t-e "or6 ou com.lete during t-e trial .eriod "ill carr for"ard to our account%
9age 1 of )

Accounting 225 Sections A & B Winter 2014 Fundamentals of Managerial Accounting

A,, 225 AB S lla#us Baesler< Winter 2014

Su117ementary Resources$ Student 0ersion of instructor:s class notes to accom.an lecture "ill #e .osted to t-e ,an0as site # 5:00 t-e nig-t #efore class% A #asic calculator% Gou ma not use t-e calculator a..lication on our cell .-one for >uiHHes or e;ams%
1

CO2RS! ORCA* DAT O*: +ecture Sessions$ 1-e class meets for an )0(minute lecture t"ice a "ee6% 1-e material co0ered in t-ese sessions is designed to clarif < em.-asiHe< and su..lement t-e te;t readings% 2ot all material discussed in class is in t-e assigned readings% Similarl < not all material .resented in assigned readings "ill #e discussed in class% M focus is on t-e most im.ortant .rinci.les and conce.ts of managerial accounting% We "ill discuss and work through rele0ant e;am.les in class% My expectation is that you will come to class prepared to participate and interact with me and your class colleagues. As in Acctg 215< t-ese to.ics are learned # 4I=2@ t-is means interacti0e< -ands(on .ro#lem(sol0ing and doing our #est to "or6 t-roug- to a solution of a .articular decision(ma6ing issue% Course Assi5nments$ (30 of your o!erall grade." Gou "ill meet "it- our 1A for small(grou. instruction t"ice a "ee6% 1-e .rocedures in t-ese sessions "ill #e largel determined # our 1A% 8m.-asis "ill #e on grou. and class acti0ities t-at "ill .ro0ide .ractice in a..l ing t-e conce.ts .resented in lecture classes% Gour acti0e .artici.ation in >uiH section "ill #e closel monitored% #omework $ssignments are identified in t-e course content outline on ..% + t-roug- * of t-is s lla#us% 1-e include #ot- on(line "or6 and off(line su#missions% 2ote t-at all of t-em are end(of(c-a.ter >uestions in our te;t% %ractice (%%"&'o (ourse (redit) 1-ese are end(of(c-a.ter e;ercises t-at are a little sim.ler t-an connect credit and offline credit% 1-e are often used # me as starting .oints for e;am >uestions% Gou ma "or6 t-em on .a.er from t-e te;t or t-roug- ,onnect% Solutions are .osted on ,an0as% (onnect*(redit +tems (((" (, of your grade") Gou s-ould "or6 t-ese end(of(c-a.ter items on line at t-e (onnect B7L location s.ecificall set u. for our course% All ,onnect ,redit items are .ro#lems also .resented in our te;t#oo6 #ut on ,onnect ou are gi0en uni>ue num#ers% =f ou need -el. on t-ee -ome"or6 .ro#lems< = "ill ans"er using t-e num#ers as .resented in t-e te;t#oo6 and ou "ill #e res.onsi#le for translating t-em to our uni>ue set of num#ers gi0en% (onnect "ill automaticall grade t-ese items "-en ou su#mit t-em% 8ac- e;ercise or .ro#lem is "ort- 5 .oints< regardless of t-e degree of difficult or t-e num#er of .arts% (onnect scores res.onses o#3ecti0el and solel on t-e #asis of correctness% Gou ma attem.t and su#mit eac- >uestion an unlimited num#er of times u. to t-e due date and time deadline% W-ere ou su#mit multi.le attem.ts< t-e -ig-est(scored su#mission "ill #e our score of record for t-at >uestion% Gou must su#mit eac- e;ercise or .ro#lem separately # t-e due date and time indicated% +t is your responsibility to check on due dates and to submit items on time. %lease note that + ha!e '-. set (onnect to automatically submit any work for you when the deadline arri!es% Gou must clic6 t-e su#mit #utton for eac- e;ercise or .ro#lem "it-in an assignment set% ,redit for com.leting t-ese assignments is a0aila#le onl u. to t-e due date and time stated in t-e outline% 1-e general .attern is t-at items related to Monda lectures are due # ) a%m% on 1-ursda of t-at "ee6? t-ose for Wednesda lectures are due # ) a%m% t-e follo"ing 1uesda % 1-ere are e;ce.tions on t-e first "ee6 of class and around -olida s as = -a0e e;tended deadlines% -ff*line (redit +tems (-(" (, of your grade". Gou "ill #e re>uired to su#mit ' of t-e 12 -( .ro#lems listed in t-e course outline during t-e >uarter% 1-ese are more(c-allenging end(of(c-a.ter .ro#lems t-at re>uire some careful t-oug-t as "ell as com.utational anal sis% Gour 1A "ill randoml select "-ic- .ro#lems to call for
> you haEe a 1rob7em accessin5 or 6orkin5 6ith the CanEas course "eb site- 17ease contact :ustin Crimm in (0F %2% ?emai7 bacshe71Gu46ashin5ton4edu AH 1hone ?2#IA '4%&/##% to reso7Ee the issue4 A,, 225 AB S lla#us Baesler< Winter 2014 9age 2 of )
1

su#mission< so ou need to -a0e t-em .re.ared to -and in on t-e due date indicated in t-e outline% Gour su#mission "ill #e scored su#3ecti0el #ased on reasona#leness of effort and com.leteness% 8ac- item is "ort- 5 .oints% /ubmissions which show e!idence that they ha!e been copied or plagiari0ed from solution sources will recei!e a score of 0ero and the student responsible will be held accountable for being in !iolation of the 1oster /chool of 2usiness /tudent (ode of (onduct% 3ui00es (40 of your grade"$ 1-e course includes si; >uiHHes sc-eduled during t-e >uiH sections identified on ..% +(* of t-is s lla#us% .hey cannot be made up. Gour lo"est scoring >uiH "ill #e dro..ed for .ur.oses of com.uting our grade% +f you miss a 5ui06 that will be the score dropped in computing your grade. -ther) 7earning .ools) 1-e follo"ing te;t(#oo6 related acti0ities are a0aila#le to en-ance our learning% 8$pplying Excel9) 1-ese end(of(c-a.ter acti0ities are o.tional< #ut t-e "ill #e 0er useful in -el.ing ou !1& understand t-e #asic conce.ts of t-e c-a.ters< and !2& de0elo. s.reads-eet s6ills% 1-e 8;cel tem.lates are not in t-e ,onnect s stem? t-e are accessi#le at t-e .u#lis-er:s te;t #oo6 student su..ort "e# site% See t-e B7L on .% 1 of t-is s lla#us% 87earn/mart9) 1-is is an interacti0e tool in (onnect t-at allo"s ou to assess our understanding of c-a.ter materials in a Eflas-(cardF t .e of a..roac-% =t -as elements of com.etiti0eness and gaming< and is >uite a #it of fun to "or6 "it-% 2o course credit is a0aila#le for "or6ing t-roug- t-ese modules? -o"e0er< our #asic 6no"ledge of t-e to.ics "ill #e greatl en-anced% 1-e LearnSmart assignments for eac- c-a.ter are grou.ed according to t-e course modules on t-e (onnect -ome .age%

R!C ST!R *C or O*&+ *! P2RC0AS! O) CO**!CT CO9!$ 1-is is eas to do% =f ou -a0e .urc-ased t-e code #undled "it- t-e te;t #oo6< sim.l follo" t-e instructions t-at are on t-e #ac6 of our (-''E(. card% 2ote t-at t-e code is case(sensiti0e% =f ou .lan to .urc-ase a code on line< go to t-e Mc@ra"(Aill B7L for our class !see .%1& and follo" t-e instructions to .urc-ase on line% P7ease note$ > you haEe any access or techno7o5ica7 1rob7em 6ith Connect- ca77 the McCra6&0i77 Connect su11ort 7ine at 1&/##& %%1&'#94 or 5o to the su11ort "eb site at 6664mhhe4com3su11ort 4 *either nor your TA can he71 you 6ith set&u1 or technica7 issues in Connect4 !,AM *AT O*S$ 1-roug-out t-e >uarter< t-ree e;ams are gi0en on dates indicated in t-e course outline on .ages +(*% 1-e first midterm co0ers t-e first module and t-e second li6e"ise co0ers t-e second module% 1-e final is com.re-ensi0e "it'0J from t-e t-ird module and 40J on t-e first t"o modules% = use generall t"o >uestion t .es: multi.le c-oice and "or6 out% 1-e "or6 out .ro#lems are generall numerical #ut ma ta6e ot-er forms consistent "it- t-e .ro#lems com.leted in class% = "ill ma6e stud (>uestion files !t-at "ere .re.ared # a different instructor& a0aila#le for eace;am< and !e;ce.t for t-e final& = "ill ma6e a0aila#le on ,an0as an e;am = -a0e gi0en in t-e .ast so ou can get a EfeelF for m e;am a..roac-% = "rite ne" e;ams e0er >uarter% = rel -ea0il on -ome"or6K.ractice< ,onnect< and offline creditK"-en .re.aring t-e e;ams% All e;ams are closed(#oo6 t-is means no information outside of "-at is in our -ead? no instant or te;t messaging< no em#edded .rograms in a calculator< and so on% + expect that you will be a!ailable to take examinations on the dates indicated on this syllabus. Ma6e(u. midterm e;aminations "ill not #e gi0en% =f ou -a0e to miss a midterm e;am for an reason< grade "eig-ting for t-at e;am "ill #e distri#uted to t-e remaining e;ams% Gou must ta6e t-e final e;am to recei0e a grade for t-is course% For t-e final exam< s.ecial testing arrangements may #e made for t-ose "it- a legitimate situation t-at arises #ecause of e0ents outside a student:s control% For an e;am !missed midterm or final sc-eduling .ro#lem& ou must .ro0ide documentation t-at e0idences t-e circumstances% Bndocumented a#sences/.ost(e;am e;.lanations ma result in an e;am grade of Hero< unless t-ere are e;ce.tional circumstances%
A,, 225 AB S lla#us Baesler< Winter 2014

9age D of )

CRA9 *C Foster Business Sc-ool:s Bndergraduate 4ean:s Iffice re>uires t-at t-e median grade for t-is course #e in t-e 2%* to D%1 range4 Gour indi0idual grade "ill #e #ased on t-e "eig-ting o.tion in t-e ta#le #elo" "-ic- gi0es ou t-e #est o0erall score to enter into t-e course cur0e% Alt-oug- t-e mid(term e;am "eig-tings 0ar < t-e >uiH< -ome"or6< and final e;am "eig-tings are t-e same under all o.tions% 8;amination 1 8;amination 2 Final e;am LuiHHes Aome"or6 1otal O1tion 1 20J 20J D0J 20J 10J 100J O1tion 2 1)J 22J D0J 20J 10J 100J O1tion % 22J 1)J D0J 20J 10J 100J

A "OR9 A(O2T O2R CA*;AS S T! = -a0e set u. a 0er #asic ,an0as course "e# site "-ic-< = -o.e< "ill #e eas to use% Gou "ill find s lla#i< class notes< solutions to some in(class acti0ities< some -ome"or6 solutions< and >uiH section materials% =f ou -a0e a tec-nical .ro#lem accessing or "or6ing "it- our ,an0as course We# site< .lease contact Mustin @rimm !email #acs-el.$u%"as-ington%edu &? .-one !20'& 54D()00D to resol0e t-e issue% =f ou are not familiar "it- ,an0as and need -el. na0igating it< ou can eit-er clic6 t-e Ael. #utton in t-e to. rig-t(-and corner of our ,an0as screen or go to t-e follo"ing on(line Student ,an0as @uide resource: -tt.://guides%instructure%com/m/4212 and loo6 u. t-e .articular .ro#lem ou are e;.eriencing% Additionall < one(on(one in(.erson -el. is a0aila#le at Idegaard 2D0< or # .-one at !20'& 221(5000< from * a%m% to ' .%m% Monda s t-roug- Frida s and on Sunda s fron noon to ' .%m% !*9&O)&F2ART!R CATA+@ST S2R;!@ R!F2 R!M!*T We as6 ou to .lease com.lete a ,atal st >uiH for t-is course "-ic- measures -o" t-e Foster Sc-ool of Business is deli0ering Assurances of Learning% 1-ese AoLS -el. t-e Foster Sc-ool e0aluate -o" "ell "e are teac-ing ou< and t-e allo" us to fine(tune curriculum to ma6e sure "e are meeting course goals% Additionall < t-e o0erall results -el. t-e Foster Sc-ool remain accredited t-roug- t-e Association to Ad0ance ,ollegiate Sc-ools of Business !AA,SB&% 1-e >uiH "ill not affect our grade in t-is course in an "a % Ao"e0er< .lease com.lete it as diligentl as .ossi#le so t-at t-e results are significant and im.act t-e Foster curriculum 1-e >uiH is administered # t-e Bndergraduate 9rograms Iffice% An email announcement "ill #e sent out during t-e last class "ee6 of t-e >uarter% =n order to ensure access to t-e >uiH< .lease log(in to -tt.://catal st%"as-ington%edu/ and under Mana5e Pro>i7e c-ec6 t-at our email address is set to our BW 2et=4 email address% )OST!R SC0OO+ O) (2S *!SS ST29!*T CO9! O) CO*92CT 2y being a student in this course6 you acknowledge that you are part of a learning community at the 1oster /chool of 2usiness that is committed to the highest academic standards. $s a part of this community6 you pledge to uphold the fundamental standards of honesty6 respect6 and integrity6 and accept the responsibility to encourage others to adhere to these standards% = ta6e an incidence of academic misconduct 0er seriousl and e;.ect ou to ad-ere to t-is code% = "ill in0estigate an and all allegations of c-eating and< "-ere t-e e0idence "arrants it< = "ill refer t-e infraction to t-e Associate 4ean of Bndergraduate Studies for action% ST29!*T R!SPO*S ( + T !S Acctg 225 "ill ma6e rigorous demands on our anal tical< 0er#al and >uantitati0e s6ills% =t re>uires t-at ou assimilate a large >uantit of material< understand it in some depth< and t-en a..l it to decision situations% =t is not a Eslam(dun6F class% 1-e .ro#lems are c-allenging< and ou "ill -a0e to "or6 -ard% Ao"e0er< ou "ill #e de0elo.ing
A,, 225 AB S lla#us Baesler< Winter 2014

9age 4 of )

.ro#lem(sol0ing anal tical tools "-ic- are in0alua#le to ou% 1-e 0olume of material ma6es it difficult to sta current and re0ie" old material simultaneousl % =t is< t-erefore< essential t-at ou sta current "it- our lecture and >uiH section attendance< readings< and .ro#lem assignments< and t-at ou "or6 eac- assigned .ro#lem% Gou are strongl urged to see6 -el. from our instructor and our 1A "-en ou need -el.% We are a0aila#le in our office -ours< # .-one< and # email% A >uestion not as6ed is a learning o..ortunit missed% =f ou -a0e a concern a#out a grading issue on a >uiH or e;am< .lease follo" t-e .rocedure outlined in our 1A:s s lla#us% =f ou -a0e a grie0ance a#out an e;am >uestion< ou ma su#mit it to Wend Baesler in "riting "it-in one "ee6 of t-e time t-e e;ams "ere returned to ou% LuiHHes are "ritten and .re.ared # t-e teac-ing assistants and re0ie"ed # me% *STR2CTOR R!SPO*S ( + T !S 1o .resent course content in an understanding manner% 1o #e accessi#le to students as indicated in t-e s lla#us to assist learning as and "-en needed% 1o ad-ere to all .olicies indicated in t-is s lla#us and to a..l t-em fairl % 2S! O) !+!CTRO* C 9!; C!S * T0! C+ASSROOM ?Com1uters and ce77 1hones4A This <uarter am 5oin5 to disa77o6 a77 use o> 7a1to1s and ce771hones durin5 7ecture4 S7ides can be 1rinted be>orehand i> you 6ant to 7ook at the s7ides durin5 7ecture4 6i77 a77o6 you to take 1ictures o> oEerhead so7utions 6ith your 1hones3tab7ets4 Research sho6s that students 7earn more 6ithout the distraction- and my 5oa7 is that you 7earn as much as 1ossib7e4 OT0!R & See Bni0ersit of Was-ington .olicies and .rocedures for an matter not co0ered in t-e a#o0e summar % =n .articular< .lease refer to http://depts.washington.edu/grading/issue1/honesty.htm for s.ecific guidance on "-at constitutes ina..ro.riate academic conduct%

A,, 225 AB S lla#us Baesler< Winter 2014

9age 5 of )

Acct5 22' C Course Schedu7e +ectures and Fuiz Sections Autumn 2#1% P7ease *ote$ "e 6i77 try to kee1 to this out7ine4 6i77 announce any necessary adJustments and 1ost them on CanEas4 +!CT2R! M!!T *CS 0OM!"ORK- F2 DD!S- !TC4 PP M Practice 9ate C7ass To1ic o> 7ecture 9ate CC M Connect Credit L Associated readin5 >rom te=tbook OC M O>>&7ine Credit P+!AS! CAR!)2++@ *OT! 92! 9AT!SN Modu7e 1$ (asic Costin5 Too7s 1/' 1 =ntroduction to ,ourse ,-a.ter 1% =ntroduction to Managerial Accounting% !S6im& ,-a.ter 2< ,lass 1% ,ost ,once.ts% @eneral ,ost ,lassifications< .ages 24(D4 and 4D(4'% ,-a.ter D< ,lass 1 Manufacturing ,ost Flo"s Mo# Irder ,osting< .ages )D(101% ,-a.ter D< ,lass 2 I0er-ead A..lication =ssues< .ages 10D( 111% 1/+ 7egister ,onnect code< c-ec6 ,an0as access PP$ 82(1< 2< D< '< & + CC$ 82(*< 92(1'< & 22% 4ue ):00 am 1/14 OC$ 92(24% ,ollecti#le 1/14 PP$ 8D(1< 2< D< 4< & 5 CC$ 8D(1* & 9D(2D% 4ue ) a%m% 1/14 OC$ Start "or6 on 9D(2+ 3ui0 1 on (hapter 4 (lass 1 and (h 3 (lass 1 topics PP$ 8D(+< 12< & 15 CC$ 8D(1'< & 1)% 4ue ) a%m% 1/1' OC$ ,om.lete 9D(2+% ,ollecti#le 1/1' PP$ 82(4< )< 11< & 82A(2 CC$ 8D(14< 92(14< 1)< & 92A(4% 4ue ) a%m% 1/21 OC$ 92(21% ,ollecti#le 1/21 3ui0 4 on (hapter 36 (lass 4 and (h 4 (lass 4 topics PP$ 85(1< 4< 5< & 12 CC$ 85(11< 1+< & 95(20% 4ue ) a%m% 1/2) OC 95(1*% ,ollecti#le 1/2) Midterm 1 7e0ie" acti0ities 2o section meeting% 7ela;

1/)

1/*

1/1D

1/14

1/15

,-a.ter 2% ,lass 2 Anal sis of ,ost Be-a0ior< .ages D5(4D and A..endi; 2A< .ages '+('*% 2I L8,1B78KMA71=2 LB1A87 5=2@ AIL=4AG

1/1'

1/20 1/22 5

1/21 1/2D

,-a.ter 5 ,ost(Nolume(9rofit Anal sis< .ages 1)D(210% We "ill not co0er EI.erating Le0erage<F ..% 202(20D and ESales Mi; and Brea6(80en Anal sis<F ..% 205(20+ ,atc- u. and Module 1 re0ie" Midterm 1 : (hapters 46 36 and ,

1/2+ 1/2*

' +

1/2) 1/D0

A,, 225 AB S lla#us Baesler< Winter 2014

9age ' of )

9ate

C7ass L

To1ic o> 7ecture Associated readin5 >rom te=tbook

9ate

PP M Practice CC M Connect Credit OC M O>>&7ine Credit P+!AS! CAR!)2++@ *OT! 92! 9AT!SN PP$ 8'(1< 2< D< +< & * CC$ 8'('< 1D< & 9'(22% 4ue ) a%m% 2/0' OC$ 9'(24% ,ollecti#le 2/0' !=amination 1 returned and discussed PP$ 8)(1< 2< D< 5< & + CC$ 8)(1D & 14% 4ue ) a%m% 2/11 OC$ 9)(25% ,ollecti#le 2/11 3ui0 3 on (hapters ; ((lass 1" < (hapter = topics PP$ 8*(1< 2< & D CC$ 8*(15% 4ue ) a%m% 2/1D OC$ 8*(1*% ,ollecti#le 2/1D PP$ 810(D< 5< '< & + CC$ 910(* & 1D% 4ue ) a%m% 2/1) OC$ 910(14% ,ollecti#le 2/1) 3ui0 4 on (hapters > < 10 topics Midterm 2 7e0ie" acti0ities 2o section meeting% 7ela; some more%

Modu7e 2$P7annin5 and Contro7 2/0D ) ,-a.ter '% ,lass 1 ,ost 7e.orting I.tions< .ages 22*(240% 2ote: 4iscussion of Segment 7e.orting in t-is c-a.ter is deferred to Module D% 2/05 * ,-a.ter ) 9rofit 9lanning< .ages DD5(D'1%

2/04

2/0'

2/10

10

,-a.ter * Fle;i#le Budgets and 9erformance Anal sis< .ages D)D(D**% ,-a.ter 10 =ntroductionKStandard ,osting S stems and Nariance Anal sis< .ages 41)(42D% ,-a.ter 10 Standard Naria#le ,osting S stems: Nariance Anal sis for Naria#le Manufacturing ,ost =n.uts< .ages 41)( 44D% 2I L8,1B78K978S=4821S 4AG AIL=4AG ,atc- u. and re0ie" Midterm 4. (hapters 46 ,6 ;6 =6 >6 and 10
1

2/11

2/12

11

2/1D

2/1+ 2/1* 2/24 12 1D

2/1) 2/20 2/25

A,, 225 AB S lla#us Baesler< Winter 2014

2ote t-at ,-a.ters 2 and 5 are testa#le on all e;ams% 1-is is not a t .o% ,once.ts from t-ese c-a.ters continue to underlie man issues .resented in later c-a.ters% 9age + of )

9ate

C7ass L

To1ic o> 7ecture Associated readin5 >rom te=tbook

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