Course Syllabus
ACC 500-G1004 Managerial Accounting
Term/Year: Fall 2014 CENTER: Graduate
September 2, 2014 – November 4, 2014
Faculty Name: Bryan C. Bouchard
Email Address: b.bouchard@snhu.edu
Office Location: Webster 219C
Office Phone: 603-644-3186
Office Hours: Monday 9:15-11:00 Tuesday 10:45 - 2:00 Wednesday 9:15-11:00
(On Tuesdays during free period 3:30-4:45 I will be in the Learning Center holding tutoring during the accounting walk in session).
Required TEXTBOOK(s) and Supplemental Materials:
Horngren/Sundem/Stratton/Burgstahler/Schatzberg, Introduction to Management Accounting – 16th edition
COURSE DESCRIPTION:
This course is a study of the accumulation of accounting information with emphasis upon its internal use for management planning, control and decision making.
COURSE OBJECTIVES: To emphasize the analysis, reporting and use of accounting data as a management tool in the planning and control process. Studies will made of methods used by industries in determining which approaches to undertake in order to become more profitable.
Requirements:
The classes will consist of lectures, discussions, and class exercises. Regular attendance, doing the assigned end of chapter exercises, and active participation in the class discussions is critical for doing well in the course.
COURSE EVALUATION CRITERIA:
Weekly Homework 20% Mid-Term Exam 37.5 % Final Exam 37.5 % Participation 5%
TOTAL 100 %
Attendance:
You are expected to attend classes. Class participation is required for success in the class. Class lectures, in-class problems, and presentations by peers will enhance the learning process. Attendance is required in all courses; excessive absences may result in failure or withdrawal from courses.
Homework: Homework is considered an important part of the class. Homework will be made up of the exercises and problems at the end of each chapter covered during the term. It will be the responsibility of each student to complete the homework on time and in an acceptable manner. Homework should be expected each and every class. I will either collect the homework that is due at the start of class or I will walk around and check it off if I plan to review the problems in class. If you are not in class at the time I collect the homework or check it off it will be considered late. Late homework will not be accepted. I don’t accept homework electronically.
ELECTRONIC DEVICE POLICY
Appropriate classroom conduct promotes an environment conducive to student success. For this reason, the use of personal electronic devices in the classroom will be for instructor-sanctioned activities only. These instructor-sanctioned activities will be discussed in the course.
ATTENDANCE POLICY:
Class participation is required for success. Attendance is required in all courses at SNHU; excessive absences may result in failure or withdrawal from courses. More than three absences may be excessive.
ACC500 Managerial Accounting
Course Outline
9/2/14
Managerial Accounting & The Business Organization Chapter 1
Understanding Corporate Annual Reports Chapter 16
9/9/14
Understanding Corporate Annual Reports Chapter 16
Analysis of Financial Statements Chapter 17 p 724 through EOC
9/16/14
Introduction to Cost Behavior & Cost Volume Relationships
Chapter 2
9/23/14
Relevant Information for Decision Making with a Focus on Pricing Decisions Chapter 5
9/30/14
Mid-Term Exam
10/7/14
Relevant Information for Decision Making with a Focus on Operational Decisions Chapter 6
10/14/14
Introduction to Budgets and Preparing the Master Budget
Chapter 7
10/21/14
Flexible Budgets and Variance Analysis Chapter 8
10/28/14
Accounting for Overhead Costs Chapter 13
11/4/14
Final Exam
School of Business