Course Syllabus ACCT I1 School of Management The University of Texas at Dallas

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1 Course Syllabus ACCT I1 School of Management The University of Texas at Dallas Course Info Tech Requirements Access & Navigation Communications Resources Assessments Academic Calendar Scholastic Honesty Course Evaluation UTD Policies Course Information Course Course Number Section ACCT I1 Course Title Managerial Accounting Term and Dates Spring 2013 (03/18 05 /13) Professor Contact Information Professor Surya Janakiraman Office Phone communication Office Location SOM Office Hours By appointment Use elearning Messaging tool (Sending an from elearning is likely to delay my response. Also note that this will result in the correspondence shifting to UTD mail and not elearning). If for some reason, you can t communicate through elearning, then send to suryaj@utdallas.edu (please indicate ACCT 6202 PS1 in the subject line About the Instructor Professor Janakiraman has been with UTD since Prior to that, he was teaching at Carnegie Mellon University. He teaches valuation and cost management related subjects. His research interests include executive compensation and cost management. Course Pre-requisites, Co-requisites, and/or Other Restrictions If you are required to take ACCT 6201 (Financial accounting) and ACCT 6202, then the preferred sequence is to either take 6201 before you take 6202 or take both 6201 and 6202 concurrently. Course Description This course provides an introduction to accounting techniques used by managers when they are faced with planning, directing, controlling and decision-making activities in their organizations. Accounting information can be used to identify and analyze alternatives and to guide the manager to a course of action that will yield the greatest benefit to the firm. While the major emphasis in financial accounting is on the accumulation and presentation of accounting data to external decision makers, the emphasis in managerial accounting is on the presentation and analysis of accounting data by internal decision makers. Course Syllabus Template updated on 9/3/2009 Page 1

2 One of the main objectives of this Managerial Accounting course is to familiarize you with the requisite technical skills for problem solving; for example, determining unit product costs, measuring production process costs, budgeting, performance reporting, allocating resources efficiently within the firm, and maximizing profits while maintaining the ability to meet long-term goals. As mangers, you will need to identify the relevant information, the appropriate method for analyzing that information, and the manner in which to communicate your observations and recommendations to others in the organization. This course is structured in a manner so that the course contents will help you to develop these skills. Course Organization Learning is a complex process. Various aspects of this course have been designed to help you with the learning process. I am giving below a set of guidelines which may help you to get the maximum benefit out of this course. Of course, the learning process is highly individualistic and hence you may want to explore and find out what works for you the best. (i) Text book: I would strongly encourage you to read the textbook on an ongoing basis (and not just before a quiz or exam!). This helps you in two ways. First, this will reinforce the concepts that are discussed in the lectures. Secondly, it will also help you to get the maximum out of future lectures since some of the same key concepts tend to repeat over and again in the course. For each lecture, I have indicated the chapter(s) from the text book that you need to be familiar with. Please spend at least an hour or two reading the text book before and after you go through the PowerPoint file for each lecture. PowerPoint lectures closely follow the contents in the text book. However, please keep in mind that the PowerPoint lecture does not cover every aspect discussed in the book and not everything discussed in the PowerPoint lecture can be found in the text book. You will be held responsible for everything in the textbook (unless I explicitly omit it from the exam coverage) and the contents of PowerPoint in quizzes and exams. (ii) Practice Problems: I have provided to you suggested solutions to selected problems (they are listed at the end of this syllabus. I have labeled them as Core assigned problems ) from your textbook for each module. You should try to solve these problems on your own (i.e. without looking at the suggested solutions first) as soon as you go through the PowerPoint file and after reading the chapter from your book. This will really help you to test your understanding of the material covered in the book and the lecture. It is imperative that you solve the problems that are identified as core assignment material for each of the module. Just like any mathematics course, the more problems you solve, the better you are in an accounting course! (iii) Tests: You will be taking 2 tests during the course. The purpose behind the tests is to test your basic understanding of the course material. At least 25% of the questions will be similar to the core assignment material or self administered quiz questions. I expect you to carefully go through the PowerPoint files, read the relevant chapters in the text and work out as many problems as diligently as possible before you sit for the tests. All the questions are going to be in multiple choice format. They can involve conceptual thinking or problem solving or both. Course Syllabus Template updated on 9/3/2009 Page 2

3 (v) Comprehensive exam: There is one exam in the course, at the end of the semester. The final exam is comprehensive and covers everything discussed in the course. Again, at least 25% of the questions in the exam will be similar to the core assignment material and the practice quiz questions. The questions in the exam will be either True or False, or multiple choice or structured problems. (vi Self administered quizzes: For each chapter in your textbook, I have provided you a self-assessment quiz in Blackboard. You may take this quiz any time, at your convenience after you go through the module in Blackboard before the deadline indicated in the syllabus in order to get the full credit. If you miss the deadline, then there is penalty of 50% if you finish before the end of next month after the expiry of the deadline and thereafter the penalty increases to 75%. You will get a grade instantly after you submit the quiz. Your score in each self-quiz will be converted into points based on the following scheme: Your score in the self quiz Points for the final course grade 80% - 100% 5 70% - 79% 4 60% - 69% % 2 Below 50% 1 The above conversion table will be used for all the quizzes submitted by the deadline. After the deadline, late penalty is applicable. I will take the eight best scoring quiz grades for the purpose of computing the final grade. Student Learning Objectives/Outcomes 1. To illustrate the use of cost and management accounting concepts to assess challenges and develop solutions in production and service entities 2. Learn to analyze the accounting systems designed for performance measurement and appraisal to arrive at optimum solutions. 3. Learn to analyze and evaluate specific aspects and apply the course concepts in a team mode to a real world situation Required Textbooks and Materials Required Texts This course requires the following text book: Managerial Accounting (2 nd edition) Balakrishnan, Sivaramakrishnan and Sprinkle Published by John Wiley & Sons ISBN: Course Syllabus Template updated on 9/3/2009 Page 3

4 Textbooks and some other bookstore materials can be ordered online through Off-Campus Books online ordering site. They are also available in stock at the UTD Bookstore and Off- Campus Books. Textbooks and some other bookstore materials can be ordered online through Off-Campus Books or the UTD Bookstore. They are also available in stock at both bookstores. Course Policies Make-up exams I do not ordinarily give makeup exams. If you fail to take an exam or quiz, then you are automatically given a grade of zero. Extra Credit You can t makeup any shortfall in a quiz or an exam by offering to do additional work for extra credit. I would urge you to put in that effort BEFORE you sit for a quiz or an exam. Late Work Exams and assignments must be completed within the assigned time frame unless you have prior permission from the instructor. Late submissions, without prior permission, will not be accepted. Late submissions with prior permission may be penalized. Class Participation Students are required to login regularly to the online class site. The instructor will use the tracking feature in elearning to monitor student activity. Students are also required to participate in all class activities such as discussion board, chat or conference sessions and group projects. Virtual Classroom Citizenship The same guidelines that apply to traditional classes should be observed in the virtual classroom environment. Please use proper netiquette when interacting with class members and the professor. Policy on Server Unavailability or Other Technical Difficulties The university is committed to providing a reliable online course system to all users. However, in the event of any unexpected server outage or any unusual technical difficulty which prevents students from completing a time sensitive assessment activity, the instructor will extend the time windows and provide an appropriate accommodation based on the situation. Students should immediately report any problems to the instructor and also contact the UTD elearning Help Desk: The instructor and the UTD elearning Help Desk will work with the student to resolve any issues at the earliest possible time. Technical Requirements Course Syllabus Template updated on 9/3/2009 Page 4

5 In addition to a confident level of computer and Internet literacy, certain minimum technical requirements must be met to enable a successful learning experience. Please review the important technical requirements and the web browser configuration information. Course Access and Navigation This course was developed using a web course tool called elearning. It is to be delivered entirely online. Students will use their UTD NetID account to login to the course through UTD Galaxy: or directly at Please see more details on course access and navigation information. To get started with an elearning course, please see the Getting Started: Student elearning Orientation. UTD provides elearning technical support 24 hours a day/7 days a week. The services include a toll free telephone number for immediate assistance ( ), request service, and an online chat service. The UTD user community can also access the support resources such as self-help resources and a Knowledge Base. Please use this link to access the UTD elearning Support Center: Communications This elearning course has built-in communication tools which will be used for interaction and communication. Some external communication tools such as regular and a web conferencing tool may also be used during the semester. For more details, please see communication tool information. Another communication tool available to students is live voice chat in the 3D virtual world of Second Life. Instructions for accessing the UTD SOM Island in Second Life can be found at Interaction with Instructor: The instructor will communicate with students mainly using the Announcements and Discussions tools. Students may send personal concerns or questions to the instructor using the course tool. The instructor will reply to student s or Discussion board messages within 3 working days under normal circumstances. Student Resources The following university resources are available to students: UTD Distance Learning: Course Syllabus Template updated on 9/3/2009 Page 5

6 McDermott Library: Distance Learners (UTD students who live outside the boundaries of Collin, Dallas, Denton, Rockwall, or Tarrant counties) will need a UTD-ID number to access all of the library s electronic resources (reserves, journal articles, ebooks, interlibrary loan) from off campus. For UTD students living within those counties who are taking online courses, a Comet Card is required to check out materials at the McDermott Library. For more information on library resources go to Course Syllabus Template updated on 9/3/2009 Page 6

7 Student Assessments Grading Information Points distribution Exam/quiz/assignment Points Self administered quizzes 50 Test 1 35 Test 2 35 Comprehensive final exam 130 Group project 50 Total 300 Grading Scale The following scale reflects, on the average, how points were translated into letter grades, in the past. However, please keep in mind that the cutoff for letter grades do change from year to year and the following scale should be considered as the expected scale and not to be treated as firm commitment. The scale for any particular semester may change at the discretion of the instructor. Scaled score Letter Equivalent 95% and above A 90 94% A % B % B 75 79% B % C % C Less than 65% F Grading Policy Translation of the total point score into a letter grade will be based on the judgment of the instructor. This translation process will be based on many factors including the student s relative performance (with respect to the rest of the students in the class), the consistency of performance across all the components of assessment (such as quizzes, exams and assignments), and the standards that are expected in a rigorous master s program. Accessing Grades Students can check their grades by clicking My Grades under Course Tools after the grade for each assessment task is released. Assignments There will be two quizzes and one exam in this course. You can access quizzes/exams by clicking the Assessments link on the course menu or see the quiz/exam icon on the designated Course Syllabus Template updated on 9/3/2009 Page 7

8 page. Each quiz is timed and can usually be accessed only one time within the scheduled time window. Please read the on-screen instructions carefully before you click Begin Assessment. After each quiz is graded and released, you may go back to the Assessments page and click View All Submissions to review your exam results. All the quizzes and exams will be available from 10:00 AM Thursday to 10:00 PM the following Sunday (Central Standard Time) unless otherwise stated. Group Projects This course includes a group assignment. You need to form a group of about 5 students (Instructor s permission is required if the group size exceeds 5 or is less than 2).The group assignment will be posted during week # 3. Each group will submit only one assignment on behalf of all the group members. You need to sign into a group using group sign-up sheet. A private discussion area will be set up on the discussion board for internal group communications. A group chat room can also be created for each group to use. A web conference system is available for use. Teams can schedule a live web conference for team work. Please see communication tool information for instructions on making a reservation and other web conference information. Meeting spaces have also been set up on the UTD SOM Island in the virtual world of Second Life. Instructions for accessing the island can be found at I have setup a group sign-up sheet to form groups. Please discuss with others in the class and decide the composition of the group before signing into any group. Once you have identified all the group members, then you may sign into a group. Assignment submission instructions You will submit your assignments (in the required file format with a simple file name and a file extension) by using the Assignments tool on the course site. Please see the Assignments link on the course menu or see the icon on the designated page. You can click each assignment name link and follow the on-screen instructions to upload and submit your file(s). Please refer to the Help menu for more information on using this tool. Please note: each assignment link will be deactivated after the assignment due time. After your submission is graded, you may click each assignment s Graded tab to check the results and feedback. For the team project assignment, one group member will submit the assignment for the group and all group members will be able to view the results and feedback once it s been graded. Participation/Discussions I strongly encourage you to actively participate in discussions using the discussion boards. Even though I don t have a formal grade for participation, I expect everyone to post comments and questions to the discussion boards. I also expect everyone to contribute equally to the group project. If a student is not contributing to the group project, the other members of the group should bring that to the attention of the instructor. Students found not contributing to the group project will be penalized. Online Tests/Quizzes You can access quizzes/exams by clicking the Assessments link on the course menu or see the quiz/exam icon on the designated page. Each quiz is timed and can be accessed only one time within the scheduled time window. Please read the on-screen instructions carefully before you Course Syllabus Template updated on 9/3/2009 Page 8

9 click Begin Assessment. After each quiz is graded and released, you may go back to the Assessments page and click View All Submissions to review your exam results. Final Examination The final examination will be administered through elearning exam tool (just like the quizzes). The exam will have both multiple choice and detailed problem solving questions. For the detailed problem solving questions, you need to type in your answer in the box below each question. Please do not cut and paste from word processing software such as MS word or spreadsheet programs such as excel. You need to type in your answer directly into the box. Academic Calendar Course Outline/Schedule WEEK DATES TOPIC/LECTURE REQUIRED READING ASSIGNMENT / EXAM DUE DATE 1 March Introduction (Module 1) Identifying and estimating costs and benefits (Module 2) Chapter 1 Chapter 2 Complete the self administered quizzes for chapters 1&2 by March 25 2 March 25 March 31 Cost flows and cost terminology (Module 3) Cost estimation (Module 4) Chapter 3 Chapter 4 Complete the self administered quizzes for chapters 3&4 by March 31 2 March 30 April 2 Quiz 1 Covers chapters 1 through 4 (Modules 1 4) Quiz 1 is available from March 30, 10:00 AM Central Time until April 2,10:00 PM Central Time 3 April 3 10 Cost-Volume-Profit analysis (Module 5) Short-run decisions (Module 6) Chapter 5 Chapter 6 Group project will be made available on 3 rd of April at 10:00 AM Central Time. Complete the self administered quizzes for chapters 5&6 by April 10 th 4 April 11 Master budget (Module 7) Chapter 7 Complete the self Course Syllabus Template updated on 9/3/2009 Page 9

10 18 Variance analysis (Module 8) Chapter 8 administered quizzes for chapters 7&8 by April 18 th 5 April 19 April 22 Quiz 2 Covers chapters 5, 6, 7 and 8 (Modules 5 8) Quiz 2 is available from April 19, 10:00 AM Central Time until April 22, 10:00 PM Central Time 5 April 23 April 29 Cost allocation concepts (Module 9) Activity based costing (Module 10) Chapter 9 Chapter 10 Complete the self administered quizzes for chapters 9&10 by April 30th 7 April 30 May 5 Decentralized organizations (Module 11) Strategic Planning and control (Module 12) Chapter 12 Chapter 13 Complete the self administered quizzes for chapters 12&13 by May 5th 8 Submit the group project (Refer to the discussion board for deliverables) using project submission tool in elearning Group project is due on May 5 th at 10:00 PM Central Time 8 May 5 May 9 Comprehensive Final exam Covers chapters 1 10, 12 and 13 (Modules 1-12) Final exam is available from May 5, 10:00 AM Central Time until May 9, 10:00 PM Central Time Core Assignment Material The suggested solutions for the following problems are provided to you (check the link suggested solutions to selected problems ). It is highly recommended that you try to solve the following problems before you consult the solutions. You can expect at least a few questions in every quiz or exam to be similar to some of the following problems. The solutions to these problems are posted under each module in the course content folder. Course Syllabus Template updated on 9/3/2009 Page 10

11 Chapter ic Core assignment material 1 Introduction 1.35, 37, 38, 54, 57 2 Identifying and estimating costs and 2.13, 14, 15, 27, 33, 40, 42, 43, 51 benefits 3 Cost flows and cost terminology 3.1, 14, 15, 28, 34, 39, 44, 48, 58 4 Cost estimation 4.16, 17, 18, 35, 38, 42, 52, 54, 58 5 CVP analysis 5.16, 22, 35, 44, 54, 60 6 Short run decisions 6.29, 37,43, 52, 53, 56 7 Master budget 7.16, 26, 34, 39, 47, 54, 61 8 Variance analysis 8.22, 27, 30, 38, 42, 49, 56, 60 9 Cost Allocations: Theory and Applications 9.26, 28, 33, 37, 48, 50, Activity based costing 10.16, 30, 37, 44, 60, Decentralized organizations 12.13, 18, 21, 24, 36, 40, 46, 49, 50, Strategic planning and control 13.21, 27, 32, 40, 46 Scholastic Honesty The University has policies and discipline procedures regarding scholastic dishonesty. Detailed information is available on the UTD Judicial Affairs web page. All students are expected to maintain a high level of responsibility with respect to academic honesty. Students who violate University rules on scholastic dishonesty are subject to disciplinary penalties, including the possibility of failure in the course and/or dismissal from the University. Since such dishonesty harms the individual, all students and the integrity of the University, policies on scholastic dishonesty will be strictly enforced. Course Evaluation As required by UTD academic regulations, every student must complete an evaluation for each enrolled course at the end of the semester. An online instructional assessment form will be made available for your confidential use. Towards the end of the semester, you will receive an that would provide you the necessary information to access the course evaluation form. University Policies Student Conduct & Discipline The University of Texas System and The University of Texas at Dallas have rules and regulations for the orderly and efficient conduct of their business. It is the responsibility of each student and each student organization to be knowledgeable about the rules and regulations which govern student conduct and activities. General information on student conduct and discipline is contained in the UTD publication, A to Z Guide, which is provided to all registered students each academic year. Course Syllabus Template updated on 9/3/2009 Page 11

12 The University of Texas at Dallas administers student discipline within the procedures of recognized and established due process. Procedures are defined and described in the Rules and Regulations, Board of Regents, The University of Texas System, Part 1, Chapter VI, Section 3, and in Title V, Rules on Student Services and Activities of the university s Handbook of Operating Procedures. Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations (SU 1.602, 972/ ). A student at the university neither loses the rights nor escapes the responsibilities of citizenship. He or she is expected to obey federal, state, and local laws as well as the Regents Rules, university regulations, and administrative rules. Students are subject to discipline for violating the standards of conduct whether such conduct takes place on or off campus, or whether civil or criminal penalties are also imposed for such conduct. Academic Integrity The faculty expects from its students a high level of responsibility and academic honesty. Because the value of an academic degree depends upon the absolute integrity of the work done by the student for that degree, it is imperative that a student demonstrate a high standard of individual honor in his or her scholastic work. Scholastic dishonesty includes, but is not limited to, statements, acts or omissions related to applications for enrollment or the award of a degree, and/or the submission as one s own work or material that is not one s own. As a general rule, scholastic dishonesty involves one of the following acts: cheating, plagiarism, collusion and/or falsifying academic records. Students suspected of academic dishonesty are subject to disciplinary proceedings. Plagiarism, especially from the web, from portions of papers for other classes, and from any other source is unacceptable and will be dealt with under the university s policy on plagiarism (see general catalog for details). This course will use the resources of turnitin.com, which searches the web for possible plagiarism and is over 90% effective. Use The University of Texas at Dallas recognizes the value and efficiency of communication between faculty/staff and students through electronic mail. At the same time, raises some issues concerning security and the identity of each individual in an exchange. The university encourages all official student correspondence be sent only to a student s U.T. Dallas address and that faculty and staff consider from students official only if it originates from a UTD student account. This allows the university to maintain a high degree of confidence in the identity of all individual corresponding and the security of the transmitted information. UTD furnishes each student with a free account that is to be used in all communication with university personnel. The Department of Information Resources at U.T. Dallas provides a method for students to have their U.T. Dallas mail forwarded to other accounts. Withdrawal from Class The administration of this institution has set deadlines for withdrawal of any college-level courses. These dates and times are published in that semester's course catalog. Administration procedures must be followed. It is the student's responsibility to handle Course Syllabus Template updated on 9/3/2009 Page 12

13 withdrawal requirements from any class. In other words, I cannot drop or withdraw any student. You must do the proper paperwork to ensure that you will not receive a final grade of "F" in a course if you choose not to attend the class once you are enrolled. Student Grievance Procedures Procedures for student grievances are found in Title V, Rules on Student Services and Activities, of the university s Handbook of Operating Procedures. In attempting to resolve any student grievance regarding grades, evaluations, or other fulfillments of academic responsibility, it is the obligation of the student first to make a serious effort to resolve the matter with the instructor, supervisor, administrator, or committee with whom the grievance originates (hereafter called the respondent ). Individual faculty members retain primary responsibility for assigning grades and evaluations. If the matter cannot be resolved at that level, the grievance must be submitted in writing to the respondent with a copy of the respondent s School Dean. If the matter is not resolved by the written response provided by the respondent, the student may submit a written appeal to the School Dean. If the grievance is not resolved by the School Dean s decision, the student may make a written appeal to the Dean of Graduate or Undergraduate Education, and the deal will appoint and convene an Academic Appeals Panel. The decision of the Academic Appeals Panel is final. The results of the academic appeals process will be distributed to all involved parties. Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations. Incomplete Grade Policy As per university policy, incomplete grades will be granted only for work unavoidably missed at the semester s end and only if 70% of the course work has been completed. An incomplete grade must be resolved within eight (8) weeks from the first day of the subsequent long semester. If the required work to complete the course and to remove the incomplete grade is not submitted by the specified deadline, the incomplete grade is changed automatically to a grade of F. Disability Services The goal of Disability Services is to provide students with disabilities educational opportunities equal to those of their non-disabled peers. Disability Services is located in room in the Student Union. Office hours are Monday and Thursday, 8:30 a.m. to 6:30 p.m.; Tuesday and Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30 a.m. to 5:30 p.m. The contact information for the Office of Disability Services is: The University of Texas at Dallas, SU 22 PO Box Richardson, Texas (972) (voice or TTY) Essentially, the law requires that colleges and universities make those reasonable adjustments necessary to eliminate discrimination on the basis of disability. For example, it may be necessary to remove classroom prohibitions against tape recorders or animals (in the Course Syllabus Template updated on 9/3/2009 Page 13

14 case of dog guides) for students who are blind. Occasionally an assignment requirement may be substituted (for example, a research paper versus an oral presentation for a student who is hearing impaired). Classes enrolled students with mobility impairments may have to be rescheduled in accessible facilities. The college or university may need to provide special services such as registration, note-taking, or mobility assistance. It is the student s responsibility to notify his or her professors of the need for such an accommodation. Disability Services provides students with letters to present to faculty members to verify that the student has a disability and needs accommodations. Individuals requiring special accommodation should contact the professor after class or during office hours. Religious Holy Days The University of Texas at Dallas will excuse a student from class or other required activities for the travel to and observance of a religious holy day for a religion whose places of worship are exempt from property tax under Section 11.20, Tax Code, Texas Code Annotated. The student is encouraged to notify the instructor or activity sponsor as soon as possible regarding the absence, preferably in advance of the assignment. The student, so excused, will be allowed to take the exam or complete the assignment within a reasonable time after the absence: a period equal to the length of the absence, up to a maximum of one week. A student who notifies the instructor and completes any missed exam or assignment may not be penalized for the absence. A student who fails to complete the exam or assignment within the prescribed period may receive a failing grade for that exam or assignment. If a student or an instructor disagrees about the nature of the absence [i.e., for the purpose of observing a religious holy day] or if there is similar disagreement about whether the student has been given a reasonable time to complete any missed assignments or examinations, either the student or the instructor may request a ruling from the chief executive officer of the institution, or his or her designee. The chief executive officer or designee must take into account the legislative intent of TEC (b), and the student and instructor will abide by the decision of the chief executive officer or designee. Off-Campus Instruction and Course Activities Off-campus, out-of-state, and foreign instruction and activities are subject to state law and University policies and procedures regarding travel and risk-related activities. Information regarding these rules and regulations may be found at the website address given below. Additional information is available from the office of the school dean. ( These descriptions and timelines are subject to change at the discretion of the Professor. Course Syllabus Template updated on 9/3/2009 Page 14