University of New Haven

School of Business - Accounting

Course Syllabus
Summer 1- 2020

Course: ACCT 6621

Course Title: Managerial Accounting
Class Time: Monday & Wednesday 6 – 8:40 PM
Class Location: Online
Instructor: Dr. James N. Mohs
Email: Address’: jmohs@newhaven.edu

Telephone: Cell 1-203-885-9671

Office Hours: Email for Zoom Appointment

Office location Orange 125N
_______________________________________________________________________

Prerequisite: ACCT 6620 or equivalent

Required Textbook: None

Catalog Description:
Accounting analysis for the managerial functions of planning, controlling and evaluating the
performance of the business firm.

Course Objectives
1. To Provide an understanding of basic business processes, costing systems and cost
behavior
2. To Introduce you to strategy, budgeting, performance evaluation and the Balanced
Scorecard
3. To Promote critical thinking, reasoning, and analysis of financial information
4. To Develop oral and written communication skills, and
5. To Foster teamwork through various class exercises.

Learning Outcomes
Upon completion of the course students should be able to demonstrate:
 The ability to determine whether costs are variable or fixed.
 The ability to assemble the cost of a product or service.
  The ability to determine the volume for breakeven and for a targeted income level.
 The ability to draw up the main elements of an operating budget, and calculate the
variance between actual performance and the budget.
 The ability to calculate variances in standard costing. The student will know how
standards are determined and when variances are investigated.
 The ability to perform return on investment and residual income calculations for profit
and investment centers.
 The ability to select one transfer price from several alternative transfer prices.
The ability to determine the relevant cost in decisions involving outsourcing and
accepting a special bid.

The ability to successfully complete the end-of-course comprehensive

project/case.

Attendance Regulations:
“All students are expected to attend regularly and promptly all their classes, appointments,
and exercises.  While the university recognizes that some absences may occasionally be
necessary, these should be held to a minimum.  A maximum of two weeks of absences will be
permitted for illness and emergencies.  The instructor has the right to dismiss from class any
student who has been absent more than the maximum allowed.”
http://catalog.newhaven.edu/content.php?catoid=4&navoid=639#General_Policies

Since this class meets twice each week there is a maximum of four absences permitted.
Please take careful note of two phrases in the University attendance policy:
• Absences are for illness and emergency only.
• If more than four classes are missed due to illnesses or injury you may be dropped
from the class.

Withdrawal Deadline:
Students may submit a request for an official course withdrawal in writing from the end of the
drop/add period through the end of the semester. See Published University Policy.

Grading Policy:
Your course grade will be determined as follows:

10% class participation and attendance (attendance alone is not participation)

75% quizzes
15% Class project
100% total course grade

Incomplete
A grade of Incomplete (INC) is given only in special circumstances, and indicates that the
student has been given permission by the instructor to complete the course (with the same
instructor) after the end of the term. To remove the INC grade, the student must complete all
required course work typically within 60 days, but not longer than 12 months following the
last day of the term in which the INC was recorded. The full policy is available at:
http://catalog.newhaven.edu/content.php?
catoid=4&navoid=639#Academic_Status_and_Progress.

Academic Integrity Policy:

Academic integrity is a core university value that ensures respect for the academic reputation
of the University, its students, faculty and staff, and the degrees it confers. The University
expects that students will conduct themselves in an honest and ethical manner and respect the
intellectual work of others. Please be familiar with the UNH policy on Academic Integrity.
Please ask about my expectations regarding permissible or encouraged forms of student
collaboration if they are unclear.

Students are required to adhere to the Academic Integrity Policies found in the Student
Handbook: http://unh-web-
01.newhaven.edu/wwwmedia/viewbooks/studentlife/handbook/studenthandbook.html

Students found to be in violation of the academic integrity policy will receive no credit for the
offending work, will receive no opportunity to resubmit the work, and the violation will be
placed in the student’s permanent record. If it is the second offence on the student’s record
then the University is likely to impose additional sanctions as outlined in the Student
Handbook.

Coursework Expectations:
This course will require significant in-class and out-of-class commitment from each student.
The University estimates that a student should expect to spend two hours outside of class for
each hour they are in a class. (For example, a three credit course would average six [6] hours
of additional work outside of class.) http://catalog.newhaven.edu/content.php?
catoid=4&navoid=639#General_Policies

University Support Services:

The University recognizes students often can use some help outside of class and offers
academic assistance through several offices. In addition to talking with your instructor and
advisor, we recommend you contact the Office of Academic Services (OAS) for help with
your academic studies (call 203.932.7234 or visit Maxcy 208). The Center for Learning
Resources (CLR) in Peterson Library is equipped to help you with many academic courses.

Special needs:
Students with disabilities are encouraged to share, in confidence, information about needed
specific course accommodations. The Campus Access Services office ("CAS") provides
comprehensive services and support that serve to promote educational equity and ensure that
students are able to participate in the opportunities available at the University of New
Haven. Accommodations cannot be made without written documentation from Campus
Access Services. (203) 932.7331 Sheffield Basement: http://www.newhaven.edu/student-
life/CampusLife_StudentAffairs/Campus_Access_Services/

The University of New Haven seeks to maintain a supportive academic environment

for all students inclusive of those with any disabilities, chronic medical
conditions or military related disorders. If you feel that you may need
reasonable accommodations in this course, please provide me with your
Verification of Disability/Request for Reasonable Accommodations letter or
contact the Campus Access Services office to begin the process to ensure that
accommodations can be made available to you. Campus Access Services is located
in Sheffield Hall on the ground floor in the rear of the building, and can be
reached by email at CampusAccess@newhaven.edu or by phone at (203) 932-7332.

Academic Integrity Policy:

Academic integrity is a core University value which insures respect for the academic
reputation of the University, its students, faculty and staff, and the degrees it confers. The
University expects that students will conduct themselves in an honest and ethical manner and
respect the intellectual work of others. UNH’s academic integrity policy is available at UNH’s
website (http://www.newhaven.edu/academics/16246/). Please read the UNH’s academic
integrity policy thoroughly and ensure that you fully understand this policy and fully realize
the consequences for violations. Please ask about my expectations regarding permissible or
encouraged forms of student collaboration if they are unclear.

Additional Assistance:
Free tutoring for this course is available at the Center for Learning Resources (CLR). For
details about CLR, please visit CLR’s website at
http://www.newhaven.edu/academics/13736/.

Campus Access Services. The University of New Haven seeks to maintain a supportive
academic environment for all students inclusive of those with any disabilities, chronic medical
conditions or military related disorders. If you feel that you may need reasonable
accommodations in this course, please provide me with your Verification of
Disability/Request for Reasonable Accommodations letter or contact the Campus Access
Services office to begin the process to ensure that accommodations can be made available to
you. Campus Access Services is located in Sheffield Hall on the ground floor in the rear of
the building, and can be reached by email at CampusAccess@newhaven.edu or by phone at
(203) 932-7332. For those of you unfamiliar with our Access Services office, refer to their
UNH http://www.newhaven.edu/student-
life/CampusLife_StudentAffairs/Campus_Access_Services/

Commitment to Positive Learning Environment: The University adheres to the philosophy

that all community members should enjoy an environment free of any form of harassment,
sexual misconduct, discrimination, or intimate partner violence. If you have been the victim
of sexual misconduct we encourage you to report this. If you report this to a faculty/staff
member, they must notify our college's Title IX coordinator about the basic facts of the
incident (you may choose to request confidentiality from the University).
 
If you encounter sexual harassment, sexual misconduct, sexual assault, or discrimination
based on race, color, religion, age, national origin, ancestry, sex, sexual orientation, gender
identity, or disability please contact the Title IX Coordinator, Caroline Koziatek at (203)
932.7479 or ckoziatek@newhaven.edu.
 Note: You should attempt to work out any questions, exercises or problems prior to
attending each week’s class.

Tentative Class Schedule

Week Date Lecture Topics Readings Assignments

1 5/18  Managerial Accounting Overview Chapter 1 T.B.D

5/20  Managerial Accounting Concepts Chapter 2
5/25  Memorial Day No Class
2
5/27  Job Order Costing Chapter 3 Quiz 1 – Chapters 1-3
6/1  Process Costing Chapter 4
3 6/3  CVP Chapter 5
Chapters 6
6/8  Variable Costing / Standard Costing Quiz 2 Chapters 4-6+10
&10
4 Chapters 8
6/10  Profit Plans and Budgets
&9
Chapters 8
6/15  Profit Plans and Budgets
&9
5
6/17  ABC Chapter 7
6/22  Performance Measurements Chapter 11
6 6/24  Capital Budgeting Chapter13
6/29  Final Exam Quiz 3 Chapters 7-13
7