HARVARD UNIVERSITY

EXTENSION SCHOOL
MGMT E-1600:
MANAGERIAL ACCOUNTING
SPRING 2016 SEMESTER
Faculty
Lecturer Ned Gandevani, MBA, PhD
Office Phone: 617-603-6951
Cellular Phone: 617-910-6256
E-mail: gandevani@fas.harvard.edu
Class hours: Tuesdays 5:30 to 7:30 pm,
Class location: Harvard Hall 104
Teaching Assistant Mr. Jon D. Gezotis
Phone: 617.501.1449
Email: gezotisTA@gmail.com

Course Objective
This course teaches students how to extract and modify costs in order to make informed
managerial decisions. Planning is covered by topics including activity-based costing, budgeting,
flexible budgeting, cost-volume-profit analysis, cost estimating, and the costs of outsourcing.
Control is covered by topics including standard costing, variance analysis, responsibility
accounting, and performance evaluation. Emphasis is placed on cost terminology (the wide
variety of costs), cost behavior, cost systems, and the limitations concerning the use of average
costs. (4 credits)

Course Format
The course format will be based on the assigned readings, exercises, problems and cases from
the textbook. The homework and cases should enhance your understanding and
comprehension of the material in the textbook. In addition, the cases should provide a link from
the classroom to relevant business situations and problems.

Prerequisite
Introductory financial accounting principles course (e.g., MGMT E-1000) or equivalent required;
MGMT E-1600 and MGMT E-2020 helpful. Additional accounting/finance background and
coursework will be extremely beneficial. It is desirable to have available your introductory
financial accounting text for regular reference.

Course Materials
Required: In addition to the textbook, please note you are required to purchase a Connect Plus
Access code for this course to complete course assignments.
eBook and Connect Access Bundle - Hilton, Ronald W., Managerial Accounting: Creating Value
in a Dynamic Business Environment- 10th ed., McGraw-Hill Irwin. ISBN 9780078110917 Access
this link to sign up https://connect.mheducation.com/class/d-gandevani-spring-2016

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Print Copy and Connect Access Card Bundle - Hilton, Ronald W., Managerial Accounting:
Creating Value in a Dynamic Business Environment- 10th ed., McGraw-Hill Irwin. ISBN
9781259163005

Exams
There will be a mid-term and final examination in this course. Exams will be worth 61% towards
your final course grade. These exams will occur on the date indicated on the syllabus, unless
otherwise noted. The midterm exam will be online. The final exam will have two parts; online
and take home project. The take-home project that should be submitted on the date indicated
on the syllabus.
Note: the undergrad students will have the online section only.

Case Assignments
Students are expected to review and prepare each case that is listed below. Each case
assignment should be submitted to the digital dropbox on the course website on the appropriate
due date. These assignments will be worth 10% towards your final course grade. The following
is a summary of the case assignments, learning objectives and discussion/due date:

Number Case Name Core Concept(s) Due Date

1. Textbook Case Core Concepts: 2/22/2016,
Chapter 4 Weighted Average Process Costing and Ethics. 11:59 pm
Submit your case analysis to Canvas by est
2/22/2016, 11:59 pm est.
2. Textbook Case Using responsibility accounting tools to promote 4/25/2016,
Chapter 12 organizational effectiveness. Submit your case 11:59 pm
analysis to Canvas by 4/25/2016, 11:59 pm est. est

Homework Assignments
Students are expected to review and complete homework assignments using the following link
to access Connect. https://connect.mheducation.com/class/d-gandevani-spring-2016

First Time Users

To access your instructor’s course, you will need to do the following steps.
1. Go to the web address provided to you by your instructor. It may also be included in the
student registration info hand out.
o Be sure to bookmark this web address for future visits to your Connect course!
2. Click on REGISTER NOW
o Student registration tutorials are available if you need help.
3. Enter your email address o If you already have a McGraw-Hill account, you will be
asked for your password and will not be required to create a new account.
4. Select from one of three options.
o Enter your access code and click Submit
o Click Buy Online to purchase access for Connect or ConnectPlus (which includes
online access to an eBook)
o Start your 14-day Courtesy Access
5. Next, you will need to fill out the registration form.

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 o Click on “Go To Connect Now” to complete your registration and continue to your
instructor’s course.
6. You are now at your instructor’s course.
o This is where you can access your assignments and study resources.
7. To Return to Connect o Go to the web address provided to you by your instructor.
Again, you’ll want to bookmark it to save time.
o Once on the Connect homepage, enter your email address and password.

Please visit the Student Registration Tutorial for additional registration information.
If you need help or have any questions about Connect, you can visit our Customer Experience
support center:
x Customer Support o Visit our 24-hour online
support site.
o Canadian customers, please visit our dedicated Canadian online support site.
o Call us at 800-331-5094
 Sunday: 6pm to 11pm (Central Time)
 Monday – Thursday: 8am to 11pm (Central Time)
 Friday: 8am to 6pm (Central Time) o Online Tutorials:
http://www.connectstudentsuccess.com/

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Grading
The maximum score in this class is 1,000 points. The categories, which contribute to your final
grade, are weighted as follows.

Assignment Points Weighting

Homework Assignments 240 24%

Midterm Exam 250 25%

Case Assignments 150 15%

Participation - Bonus Credit 50 5%

Final Exam 360 36%

Total 1050 105%

Grading Table

Letter Grade Grade %

A 94 – 100%
A- 90 – 93.9%
B+ 87 – 89.9%
B 83 – 86.9%
B- 80 – 82.9%
C+ 77 – 79.9%
C 73 – 76.9%
C- 70 – 72.9%
F Below 70%

Disability Services Office

The Extension School is committed to providing an accessible academic community. The
Disability Services Office offers a variety of accommodations and services to students with
documented disabilities. Please visit
www.extension.harvard.edu/resourcespolicies/resources/disability-services-accessibility for
more information.

Academic Honesty
The Harvard University Extension School expects students to understand and maintain high
standards of academic honesty. Examples of academic misconduct include, but are not limited
to, the following: plagiarism, cheating and computer network abuse. All work submitted to meet
the course requirements is expected to be the student’s own work. In the preparation of work

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submitted to meet course requirements, students are expected to distinguish their own ideas
and language from information derived from other sources. Without prior written approval by
both instructors, students may not submit the same material for two courses.

You are responsible for understanding Harvard Extension School policies on academic integrity
(www.extension.harvard.edu/resources-policies/student-conduct/academic-integrity) and how to
use sources responsibly. Not knowing the rules, misunderstanding the rules, running out of
time, submitting "the wrong draft", or being overwhelmed with multiple demands are not
acceptable excuses. There are no excuses for failure to uphold academic integrity. To support
your learning about academic citation rules, please visit the Harvard Extension School Tips to
Avoid Plagiarism (www.extension.harvard.edu/resources-policies/resources/tips-
avoidplagiarism), where you'll find links to the Harvard Guide to Using Sources and two, free,
online 15-minute tutorials to test your knowledge of academic citation policy. The tutorials are
anonymous open-learning tools.

Expectations and Assumptions

It is important to your success in this course to remain current with the readings, homework and
case assignments. Please be prepared to discuss the assigned readings, cases and homework.
Homework, case assignments and examinations will occur on the date indicated on the
syllabus. The submission of late case assignments or an unexcused absence from an
examination will not be accepted. I will have office hours by appointment throughout the
semester. My office hours in campus are 30 minutes before and after each class. Students
Participation
To help students to gain a better learning experience, I offer 50 points bonus credit for
attendance and participation. Students do no need this to obtain a full credit for the course.
However, it’s offered as a bonus for those students who participate in one of the four ways listed
below:
1. Weekly in person class attendance in campus.
2. Weekly online class attendance; must be active in chat room to gain any credit.
3. Weekly attendance and asking questions in Sections conducted by TAs, at least one
perweek.
4. Posting weekly detailed summary for each chapter with proper APA format in-text and endtext
citations in Canvas

Undergrad Students
Students who have signed up as an undergraduate course will need to take Part A of the final
exam only.

Lesson Plan
WEEK DATE TOPIC READINGS ASSIGNMENT
1 1/26/2016 The Changing Role of Chapter 1
Managerial Accounting in a
Dynamic Business
Environment

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2 2/2/2016 Basic Cost Management Chapter 2 Chapt 1 – Assignment
Concepts and Accounting for Due 2/1 @ 11:59pm
Mass Customization
Operations
3 2/9/2016 Product Costing and Cost Chapter 3 Chapt 2 – Assignment
Accumulation in a Batch Due 2/8 @ 11:59pm
Production Environment
4 2/16/2016 Process Costing and Chapter 4 Chapt 3 – Assignment
Hybrid Product-Costing Due 2/15 @ 11:59pm
Systems
5 2/23/2016 Activity-Based Costing and Chapter 5 Chapt 4 – Assignment
Management Due 2/22 @ 11:59pm
Case Assignment #1 due on 2/22/2016 by 11:59 pm est
6 3/01/2016 Activity Analysis, Cost Chapter 6 Chapt 5 –
Assignment
Behavior, and Cost Due 2/29 @ 11:59pm
Estimation
7 3/08/2016 MIDTERM ONLINE EXAM: Chapters 1,2,3,4,5
8 3/15/2016 Spring Break
9 3/22/2016 Cost-Volume-Profit Analysis Chapter 7 Chapt 6 – Assignment
Due 3/21 @ 11:59pm
10 3/29/2016 Absorption and Variable Chapter 8 Chapt 7 – Assignment
Costing Due 3/28 @ 11:59pm
11 4/05/2015 Profit Planning and Chapters 9 Chapt 8 - Assignment
ActivityBased Budgeting Due 4/4 @ 11:59pm
12 4/12/2016 Standard Costing, Chapter 10 Chapt 9 – Assignment
Operational Performance Due 4/11 @ 11:59pm
Measures, and the
Balanced Scorecard
13 4/19/2016 Flexible Budgeting and the Chapter 11 Chapt 10 – Assignment
Management of Overhead Due 4/18 @ 11:59pm

and Support Activity Costs

14 4/26/2016 Responsibility Accounting Chapt 11 – Assignment

Quality Control, and Chapter 12 Due 4/25 @ 11:59pm
Environmental Cost
Management
Case Assignment #2 due on 4/26/2016 by 11:59 pm est
15 05/03/2016 Final Exam Review Chap 12 - Due 5/2

16 05/10/2016 Due Date for ONLINE and TAKE HOME FINAL EXAM DUE:
Chapters 6,7,8,9,10,11, & 12

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