Managerial Accounting – ACCT 102

Spring 2010

Instructor: Alan E. Davis, MBA, CPA

Office: B2-24c

Office Hours: TBA during the first week of the semester
Phone: 215-751-8711

E-mail: adavis@ccp.edu

Web Page URL: http://faculty.ccp.edu/faculty/adavis

Course description: This course emphasizes the evaluation of financial statements and development of decision-making techniques. Specialized topics include statement of cash flows, analysis of financial statements, time-value of money, capital budgeting, cost-volume analysis, and an introduction to cost accounting.

Course Prerequisite: ACCT 101, with a grade of C or better.

Text: Introduction to Managerial Accounting, 4^th Edition, Custom for CCP. Brewer, Garrison, and Noreen. McGraw-Hill Irwin. (ISBN: 978-0-07-728222-6) or,

Introduction to Managerial Accounting, 4^th Edition. Brewer, Garrison, and Noreen. McGraw-Hill Irwin (ISBN: 978-0-07-337935-7).

Publisher’s Companion Website URL:

http://highered.mcgraw-hill.com/sites/0073379352/information_center_view0/

Attendance: College Policy #5 allows an instructor to withdraw any student who misses the equivalent of two (2) weeks of class.

Classroom Policies: Upon entering the classroom, electronic communication devices should be set to the silent, vibrate, or off setting. Cell phones may not be used as calculators during examinations. Children are not permitted to attend class with their parent. No eating is permitted in the classroom. Class begins promptly at the scheduled starting time, plan to arrive on time.

Academic Honesty: Unless otherwise permitted by your instructor, all work should reflect an individual effort. Attribution must be given when appropriate. Cheating will be grounds for a failing grade.

Disabilities: Students with verifiable disabilities will be accommodated, but they must register with the Center on Disability, room M1-22, during the first two weeks of class.

Homework: Homework assignments are an integral part of any course you take. There is a high degree of correlation between completing homework and final grades. To master the requisite skills for success in the course, you should complete all homework assignments prior to their being reviewed in class. Homework may be randomly collected to verify preparation and comprehension. Homework that is collected will be factored into your final average.

Examinations: Four examinations will be given during the semester. The timing of each exam is indicated on the topical outline. Make-up exams will not be given. Exams are traditionally a mixture of subjective and objective questions.

Grading: The average of your three best exams, plus points awarded for homework preparation will determine your course average. The College grading scale: => 90, A; => 80 but <90, B; => 70 but <80, C; => 60 but <70, D; < 60, F, will apply.

Topical Outline: Topical coverage for the semester follows.

Chapter Topic

1 An Introduction to Managerial Accounting and Cost Concepts

2 System Design: Job-Order Costing

3 System Design: Activity Based Costing

Examination #1 (Chpts. 1-3)

4 System Design: Process Costing

5 Cost Behavior: Analysis and Use

6 Cost-Volume-Profit Relationships

Examination #2 (Chpts. 4-6)

8 Standard Costs

12 Capital Budgeting Decisions

13 “How Well Am I Doing?” Statement of Cash Flows

14 “How Well Am I Doing?” Financial Statement Analysis

Examination #3 (Chpts. 8, 12-14)

Comprehensive Final Examination