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CALIFORNIA STATE POLYTECHNIC UNIVERSITY, POMONA College of Business Administration Accounting Department ACC 208: Managerial Accounting for

Decision Making Spring 2012 PROFESSOR: OFFICE HOURS: OFFICE TELEPHONE: E-MAIL: OFFICE LOCATION: CLASS NUMBER: CLASS ROOM: CLASS HOURS: William J. Foley, CPA, Esq. T: 11:30 a.m. - 1:00 p.m. TH: 11:30 a.m. 1:00 p.m. (Library Lecture Hall) By Appointment (909) 869-4427 (909) 720-9212 (Emergency Only) wjfoley@csupomona.edu Building 94-249 ACC 208-05 (Lec 31308) Building 6, Room 207 TTH: 3:00 p.m. to 4:50 p.m.

Required Materials: Managerial Accounting by Braun, Tietz & Harrison, 2nd Edition, (Pearson/Prentice Hall, 2010). ISBN-10: 0-13-609116-4 ISBN-13: 978-0-13-609116-5 www.pearsonhighered.com ACC 208A: All ACC 208 students must be concurrently registered in ACC 208A. MyAccountingLab.com: MyAccountingLab (www.myaccountinglab.com) is an Internet Supplement to our Textbook. The homework assignments, immunity quizzes and Redemption Island discussed below will be conducted on MyAccountingLab pursuant to the calendar contained in MyAccountingLab for this class. MyAccountingLab for this class should be available on the first day of class March 27th. In MyAccountingLab, you will find many helpful exercises, problems, practice quizzes, study aids, PowerPoint Slides, videos, etc..

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Dropping the Course: Students must go through the official procedures to drop the course and check on a regular basis to verify the course has been dropped. A student who stops attending the class and fails to officially drop will receive a grade of F. Course Description: The broad objects of this course are to prepare students to: 1. Converse with accountants in order to obtain needed information, directly or indirectly, from the accounting information systems (AIS); and 2. Use the output of the accounting information systems (AIS) to make decisions and/or meet internal and external business reporting requirements. To achieve the above objectives, this class is structured to give you a wide range of opportunities to develop and practice the knowledge and skills to enhance your critical analyses of managerial accounting issues. These opportunities include writing assignments, working quantitative problems, collaborative learning activities (where you work in groups with your classmates), and student presentations. By the end of the course, successful students will be prepared to use the accounting way of thinking to help make better strategic decisions, and thus have a more productive, responsible and rewarding life. Expanded Course Description: The two-course sequence (ACC 207, ACC 208) emphasizes accounting from the perspective of users, with minimal emphasis on the techniques of preparation. It seeks to stress the relevance of accounting information to managers in all areas of business. The broad objectives of these courses are to prepare students to: 1. 2. Converse with accountants in order to obtain needed information directly or indirectly, from the accounting information systems (AIS) and Use the output of the AIS to make decisions and/or meet internal and external business reporting requirements.

The above objectives are accomplished by providing a learning environment which through the use of problems and group projects, in addition to lectures will assist students to play an active role in (1) developing an understanding of the principles and procedures for reporting of accounting information, (2) using this information for decision making, and (3) gaining an appreciation for the extent to which interpersonal, communication, and analytical skills are involved.

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Course Conduct: This course relies heavily on group-work dynamics to present the course material. To apply this approach, during the first week of classes we will form groups of 4-6 students in order to work together throughout the quarter. If you wish, you may choose your own group members or I will assign the group members for you. Each group will be responsible to discuss the chapter materials and present an Exercise or Problem that I have assigned to your group for each week. Be sure to get the phone number and/or e-mail addresses of your group members. It is your responsibility to check with your group members to inquire about their meeting schedules. Everyone on the team is responsible for the preparation and presentation of each and every problem assigned to that group. Failure to show up for your weekly group presentation will result in a grade of zero for that presentation unless your absence is justified (e.g., documented sickness, jury duty, etc.). In such cases and depending on your group members confirmation of the level of your contribution, you may receive up to 60% of the grade assigned to that presentation. Each presentation has a weight of 5 points. Of these points, 40% or 2 points are assigned to the quality of the PowerPoint slides prepared for that presentation. To receive full credit, be sure to use large font size, appropriate background, clear color contrasts, no more than 5 lines per slide, and animations to improve the impact of your presentations. All members of the group are expected to participate in each and every discussion and presentation. Team Evaluation of Members Participation: Each team member will be asked to evaluate the contributions of the other team members participation in the group project and the groups PowerPoint presentations at the end of the quarter. This evaluation will be taken into consideration when assigning final points to the individual team members. Ethics and Academic Integrity: Students are expected to comply with the Honor Code that has been established by the Accounting Department and which may be modified by the Accounting Department from time to time. A copy of the Honor Code is available in the Accounting Department office. Specifically, students are expected to comply with the following rules: 1. 2. 3. 4. 5. 6. 7. 8. Individual assignments should be solely the work of the individual. Group assignments should be the work of the entire group. Group work should be solely the work of the group members. No unauthorized sharing of work with others. Use only instructor allowed resources during the exam. No unauthorized use of exams or other class materials. Do not use materials or ideas of others without proper credit (do not plagiarize). Do not use false excuses to obtain extensions of time or other methods to obtain an

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unfair advantage over other students. 9. Cutting and pasting from the Internet must include proper citation. 10. Report cheating and academic dishonesty inside and outside of class. 11. You must follow all the guidelines of the Universitys policy on academic integrity, available for your review in the University catalog. 12. If students have compromised or breached the ethical principles outlined above; they may be reported to Judicial Affairs, which may result in expulsion from the University; they may also fail the course or be assigned some other penalty by the instructor. Writing Assignment (aka Group Projects): Your group will also be responsible to prepare a formal report that I have assigned to you from the textbook (see the page entitled Group Projects). The report should include 7 to 10 pages of writing including an introduction section defining and discussing the particular subject addressed in the chapter assignment. To prepare this section you should use proper references other than your textbook and provide a listing of those references (e.g., books, articles, Internet sites, etc.) at the end of your report on a page labeled Bibliography. The final draft of this report should include a cover page indicating the title of the report, group number, and the names of those group members who have participated in the preparation of the report. Your writing assignment will be graded on the basis of both content and grammar and should be word-processed in Times New Roman Font size 12, double-spaced, spell and grammar checked, and in good writing style. The report is due on the last day of class, no exceptions. The team will also prepare a PowerPoint presentation for the class explaining their project. The PowerPoint presentation should be five to ten minutes in duration. For help with your writing, you may contact University Writing Center at 909-869-5343. Redemption Island: Approximately two weeks after our midterm examination, I will have Redemption Island available for students on MyAccountingLab. The purpose for Redemption Island is offer students a second chance due to poor midterm score. The calendar on MyAccountingLab will indicate the dates and times when Redemption Island will be available. The dates will also be mentioned in class and are tentatively listed in this syllabus. It is very critical that students be aware of the proper procedure for signing-on and signingoff of MyAccountingLab since this could affect their performance on Redemption Island. Redemption Island is a timed exam.

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Since this is a new concept for this class, my initial inclination is to add 10% of the Redemption Island score to a students midterm score but will reserve judgment until I see the initial scores. Preparation: You can use your group to pool the intellectual resources at your disposal in and outside of class. Try to use this resource to prepare responses to assigned problems, catch up on class work when forced to be absent from class, or review for exams. This should provide you with a network that you can contribute to as well as call upon when needed. Attendance and Participation: Attend class regularly and be on time. Class attendance, homework, immunity quizzes and participation are critical for an in-depth understanding of accounting concepts. Attendance may be checked at random. Grading: The grade for this course will be awarded on the basis of your achievements in the following activities: Grade Homework/Participation Group Presentations Midterm Exam Final Exam Writing Assignment Total 100 100 30 300 40 3010.00 33.33 33.33 10.00 100.00 Percent 13.33 %

Faculty Furlough Program: In accordance with Paragraph 5.b. of the Furlough Agreement dated July 28, 2009, between The California State University and the California Faculty Association, the following days will be treated as Faculty Furlough days: None Chapter Quizzes (aka Immunity Quizzes): After each Chapter Presentation there will be brief quiz on the lecture materials and the chapter contents. These quizzes will be immunity challenges and will not count towards the students final grade. The student with the highest cumulative score through the quiz
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prior to the midterm will be exempt from the midterm. This student will receive a score equal to 95% of the highest score on the midterm. This student can sit for the exam in order to improve his or her score if the student so chooses. The instructor will determine a method to break any ties. The student with the highest cumulative quiz scores for the Quarter will receive a score equal to 95% of the highest grade on the final but the student can sit for the final exam to improve his or her score. The student with the second highest cumulative quiz scores for the Quarter will receive a score equal to 90% of the highest score on the final but the student can sit for the final exam to improve his or her score. The student with the third highest cumulative quiz scores for the Quarter will receive a score equal to 85% of the highest score on the final but the student can sit for the final exam to improve his or her score. There be only three immunity winners at the end of the Quarter and the instructor will determine a method to break any ties. There will be no make-up quizzes. However, for purposes of immunity from the final examination, the students lowest test score will be dropped from the cumulative quiz scores in calculating the students cumulative quiz scores for the Quarter. In the past, ties have been broken first by using the students cumulative immunity point totals without eliminating the lowest quiz score, if there is still a tie then the cumulative quiz totals from the midterm (i.e. the quiz after the last midterm) through the last quiz prior of the end of the quarter (i.e. prior to the final examination) will be used. If there is still a tie, the student with the highest quiz totals prior to the last midterm will be used. If a tie still exists the instructor will use a sudden death type quiz or some other method which the instructor in the instructors absolute discretion will be used. Because the Quizzes have no point value towards the final grade, there will be no make-up quizzes. However, for purposes of immunity from the final examination, the students lowest test score will be dropped from the cumulative quiz scores in calculating the students cumulative quiz scores for the Quarter. Again look to calendar contained in MyAccountingLab for deadlines pertaining to the Quizzes. Plagiarism and Academic Dishonesty: The School of Business expects the highest level of ethical behavior from its students, both in the classroom and in their future careers. Therefore, students should be familiar with the Standards of Academic Conduct (including Plagiarism and Academic Dishonesty), described in the Student Handbook, as these policies will be strictly enforced by the School of Business.

Office Hours:
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I will have regularly scheduled office hours for consultation on matters pertaining to the course. Students are encouraged to take advantage of these hours to discuss their problems and to secure assistance when needed throughout the quarter. It is expected that you will have done the readings, and completed homework assignments before asking for assistance. Homework Policy: A key to success in accounting and on exams includes the following behaviors: 1. Keeping up with all reading assignments, including taking outlined notes on each chapter (this makes you stop and think about what youre reading). 2. On-time completion of homework assignments and seeking assistance when questions arise. 3. Reviewing class notes immediately after class to ensure thoroughness and understanding of the material presented. Exam Policy: There will be one (1) exam in this course, plus a comprehensive final exam. Dates for these exams are listed on the attached Assignment Schedule. Each student is responsible for managing his/her own personal schedule to be present at the exam and the final. If you miss an exam for an illness or other emergency reason, you should notify your instructor and present written documentation (e.g., note from attending physician). The instructor has final authority to determine if your absence is justified. Those with an excused absence from an exam may (at the instructors option) have additional weight added to the value of their final exam score in determining their final course grade. I expect you to study well and to do your best on each exam. Anyone who does so and receives a low grade on the Midterm or Immunity Quizzes is strongly encouraged to take advantage of the office hours for additional help. Grades: Upon completion of the quarter your course grade will be determined by using the following scale. G* A AB+ B BC+ PERCENTAGE 90 100% 89 89.9% 87 88.9% 80 86.9% 79 79.9% 77 78.9% *Grade
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POINTS 270 & up 267-269 261-266 240-260 237-239 231-236

G* C CD+ D DF

PERCENTAGE 70 76.9% 69 69.9% 67 68.9% 60 66.9% 59 59.9% Below 59%

POINTS 210-230 207-209 201-206 180-200 177-179 Below 177

At the discretion of the instructor, quiz scores, class participation, class presentations and written presentation maybe taken into consideration to better a students final grade. Final course grades are subject to curving, at the discretion of the professor. If a curve is used, the Professor anticipates that the following curve will be used: A B C D F 15 % 20 50 10 5 100 %

Final Exam: The Final Exam maybe comprehensive in scope. This exam is currently scheduled for Tuesday, June 5, 2012 from 1:40 p.m. to 3:40 p.m.. I will attempt to be in the room approximately 1 hour before exam if the room is available.

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ACC 208: Managerial Accounting for Decision Making Spring 2011 Schedule of Readings, Homework & Presentations (Subject to Change) Week 1 Dates 3/27 Chapters & Topics1 Homework & Quizzes2 1 Class - Introduction to Managerial Accounting Class Chapter 1 & E1-8A, E1-10A, E1-11A, E1-12A, & E1Chapter 1 Introduction to Managerial Accounting 14A (Lecture) Chapter 2 Chapter 2 Building Blocks of Managerial Accounting S2-9, S2-10, E2-18A, E2-24A, & E2-25A (Lecture) Chapters 1 & 2 Group Presentations 3 & Chapters 1 & 2 Homework & Quiz Due Chapter 3 Job Order Costing (Lecture) on 4/9 Chapter 3 Job Order Costing (Lecture) & Chapter 3 Chapter 3 Group Problem E3-13A, E3-14A, E3-17A, E3-19A & E325A Chapter 3 Group Presentations & Chapter 4 Chapter 4 Activity Based Accounting (ABCs S4-6, S4-9,E4-22A, E4-24A & E4-30A Lecture) Chapter 3 Homework & Quiz due on Chapter 4 Group Problem 4/9 Chapter 5 Process Costing (Lecture) Chapter 4 Group Presentations & Chapter 5 Chapters 4 & 5 Group Problems S5-4, S5-5, S5-7, S5-8, S5-10, E5-27A & Chapter 6 Cost Behavior (Lecture) & E5-31A Chapter 6 Group Problem Chapter 4 Homework & Quiz due on 4/16 Chapter 6 E6-19A, E6-23A, E6-27A, E6-29A & E637A Chapter 6 Group Presentations Chapter 5 Homework & Quiz due on Practice Midterm & 4/23 Discuss Projects Midterm Examinations Review Midterm & Chapter 6 Homework & Quiz due on Chapter 7 Cost-Volume-Profit Analysis (CVP 4/30 Lecture) Chapter 7 Chapter 7 Group Presentations E7-15A, E7-23A, E7-35A, E7-36A & E7Chapter 7 Group Problem 37A Chapter 8 Short-term Business Decisions (Lecture) Chapter 8 Group Problem E8-16A, E8-18A, E8-19A, E8-23A, E8Chapter 8 Group Presentations 24A & E8-27A Chapter 9 Master Budget (Lecture & Problem) Chapter 7 Homework & Quiz due on 5/7 Chapter 9 Lecture Continued & Problem Chapter 9 Chapter 10 Lecture Problem E9-18A, E9-22A, E9-28A, E9-29A & E9Redemption Island Available4 30A Chapter 8 Homework & Quiz due on 5/14 Available from 5/16 thru 5/204
st

3/29 2 4/3 4/5 3 4/10 4/12 4 4/17 4/19

4/24 4/26 5/1 5/3

5/8 5/10

5/15 5/17

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5/22 5/24

Chapter 9 Group Presentations Last One! Chapter 10 Flexible Budgets & Standard Costs (Lecture) Chapter 10 Lecture Problem & Group Problem Chapter 13 Statement of Cash Flows & Chapter 13 Lecture Problem Review for Final & Practice Final

10

5/29 5/31

Chapter 9 Homework & Quiz due on 5/21 Chapter 10 S10-7, S10-15, E10-20A, E10-25A, E1027A & E10-30A Chapter 10 Homework & Quiz due on 5/28 Chapter 13 S13-2, S13-4, E13-11A, E13-12A, & E13-19A Chapter 13 Tie Breaker Quiz if Necessary due on 5/30 Group Projects due 5/315 Chapter 13 Homework due on 6/6

Notes: 1) This is a tentative schedule and may be revised during the quarter. 2) Refer to Calendar on MyAccountingLab regarding the due dates & submission times for Homework & Quizzes. 3) Group Presentations are listed in this syllabus as well as on Blackboard under Class Administration Tab. 4) For Redemption Island please follow the log-on/log-off instructions for MyAccountingLab in order to preserve your work and time on project. 5) Hard copies of Group Projects are due on 5/31 but might extend due date to 6/8 at noon. 6) Homework designations: a. SE Short Exercises b. E Exercises c. P Problems (Group A or Group B) d. O - Other Final Exam: 6/5 (Time 1:40 p.m. to 3:40 p.m.)

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ACC 208: Managerial Accounting for Decision Making Spring 2012 Group Presentations (Subject to Change)
Chapters Group 1 2 S 1-2 & S 1-3 E 1-8A & E 1-9A E 1-15A E 1-16A S 2-5 & S 2-6 S 2-12 S 2-13 S 2-15 E 2-16A Chapter 3 E 3-25A E 3-29A Chapter 4 S 4-13 & S 4-14 S 4-15 & S 4-16 S 4-19 & S 4-20 S 4-1 & S 4-2 S 4-4 & S 4-5 E 4-26A S 4-9 & S 4-10 I 4-55 S 4-6 Chapter 5 N O Chapter 6 E 6-20A S 6-3 & S 6-4 S 6-10 & S 6-11 S 6-15 S 6-16 & S 6-17 E 6-31A E 6-35A E 6-37A E 6-25A Chapter 7 E 7-21A E 7-17A Chapter 8 S 8-1 & S 8-2 S 8-3 & S 8-4 S 8-5 & S 8-7 S 8-10 & S 8-11 S 8-13 E 8-19A E 8-23A E 8-25A E 8-15A Chapter 9 S 9-1 & S 9-2 S 9-3 & S 9-4 S 9-5, S 9-6 & S 9-7 S 9-7 & S 9-8 S 9-9 S 9-13 S 9-11 & S 9-12 I 9-73 S 9-10 Chapters 10 & 13 N O

3 4 5 6 7 8 9

E 3-21A S 3-1 & S 3-2 E 3-30A S 3-3, & S 3-4 E 3-14A E 3-20A E 3-18A

P R E S E N T A T I O N S

E 7-16A E 7-15A S 7-5 & S 7-6 S 7-13 & S 7-14 S 7-8 & S 7-9 S 7-1 & S 7-3 E 7-19A

P R E S E N T A T I O N S

Notes: 1) The presentations are to be made in the order of the assignments: a. S Short Exercises b. E Exercises c. P Problems (Group A or Group B) d. O Other 2) You should prepare a reasonable number of PowerPoint slides for each and every presentation. 3) Use appropriate colors, background and font size in preparing your PowerPoint slides. 4) Each member of the group must be present and take an active role in each presentation.
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5) Failure to appear at your scheduled group presentation will result in a grade of zero for that presentation.

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ACC 208: Managerial Accounting for Decision Making Spring 2012 Group Projects Student team will select a project involving one of the following profit centers at Cal Poly Pomona: Arabian Horse Center Athletics BEAT Bronco Bookstore Cal Poly Foundation Campus Recreation Child Care Center Farm Store GAS Kellogg Ranch Restaurant Kellogg West Conference Center Rose Bowl Float Solar Energy Car Other After the first mid-term examination, the professor will give each team more detailed instructions regarding their project. The team will prepare a written report as described supra in this syllabus and if time permits a five to ten minute PowerPoint Presentation regarding the team project.

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