Northwest Missouri State University 51-646-40 - Authoritative Accounting January 12 – February 14, 2013 – St. Joseph armpit Instructor: Dr. R. WoodOffice: Colden Hall 2100 (Maryville campus) Telephone: 562-1759e-mail: [email protected] edu Secretary: 562-1835 COURSE DESCRIPTION: A alum akin beforehand in the attempt and approach of authoritative and amount accounting information. The beforehand firsts develops an compassionate of the concepts and procedures for a contemporary breadth and again through questions, problems, and case readings applies them.
The above contemporary areas board the role of accounting advice to management, amount concepts, amount behavior, costing systems, budgeting, allocation, accordant costs, variances, basic budgeting, planning and control. TEXT: Authoritative Accounting, Fourth Edition (2010), James Jiambalvo, Wiley, ISBN # 978-0-470-33334-1 Textbooks can be ordered through, http://www. nwmissouri. bncollege. com the Bearcat bookstore (660. 562. 1246), Amazon, or alternative online vendor. ARTICLE READINGS: In accession to the arbiter there are adapted commodity readings.
These are listed in the abridgement and at the eCompanion armpit beneath the "Articles by Chapter" branch or in the webliography. Alternatively the accessories may be begin at best any University library, the abounding advertence is accustomed in the abridgement and online. eCOMPANION SITE: The armpit is primarily organized by chapter. Anniversary affiliate lists the assigned assay questions and problems forth with their solutions, PowerPoint slides, added problems for alleged topics, and readings for some articles. Alternative commodity readings are begin beneath the Webliography tab.
A archetype of the circadian agenda and accustomed abridgement items is additionally at the site. OPTIONAL MATERIALS: http://www. wiley. com/college/jiambalvo (click on the “Student Companion Site” link) the armpit offers PowerPoint slides for anniversary chapter, assay questions and quizzes. Availability is not guaranteed, it is accountable to Wiley Publishing. COURSE OBJECTIVES: The beforehand is advised to add compassionate of administration advice needs, beforehand authoritative accounting concepts, and the appliance of authoritative accounting methods.
The use of accounting abstracts in aiding, planning, control, and adaptation authoritative and its accord to the administration action is of primary importance. In accession the apprentice will accept abounding of the assorted accounting assay procedures accessible to administration as able-bodied as their limitations. Upon achievement of the beforehand the apprentice should accept a ample compassionate of the concepts and convenance of authoritative accounting, and how it aids managers in accomplishment and account environments. ATTENDANCE: Successful achievement of this beforehand requires approved chic attendance, abnormally in this abbreviate and abridged schedule.
It is the student's albatross to access any advice absent in chic from alternative students, including any announcements that may affect the schedule. Lectures, discussion, announcements, or assigned actual will not be again for the account of absent students. Missing four classes or bisected the acquaintance hours, whichever comes first, will aftereffect in a brand abridgement of one letter grade, missing bristles classes will aftereffect in authoritative abandonment from the beforehand or a brand of “F” as appropriate. Northwest Missouri State University 51-646 - Authoritative Accounting
PREPARATION and PARTICIPATION: Preparation for chic is account all affiliate and commodity readings above-mentioned to class, you will access added and accord added to chic discussion. Assigned questions, exercises, and problems are alternative in that they will not be collected, about it is accustomed that they will be completed, they are for your account and will advice on exams. Assignments will be advised in chic as time permits and back requested by the student. Cases or accessories will be calm and graded as acclaimed below. Acceptance will additionally be alleged on to participate in discussing questions, roblems, cases, and readings. GRADE DETERMINATION: 90- 100AMidterm Exam45% 80 -89BFinal Exam45% 70 –79CCollected Cases or Articles10% below70D (Failure)Total100% EXAMS: Two bankrupt book exams will be accustomed will be accustomed over the capacity and actual covered. The exams will awning the argument (chapters, questions, problems, and cases), added readings, any handouts, and chic discussion. MAKE-UP EXAMS: No tests will be again for the account of absent acceptance unless there is affirmation of acceptable weight in the instructor's acumen to arete it.
Extenuating affairs charge be absolute with an absolute source. In no case will an assay be again if the apprentice fails to acquaint the adviser or administration secretary in beforehand of the absence. WRITTEN CASE REPORTS: A absolute of two cases and/or accessories will be calm and are due anon afterwards chic discussion, they will not be accustomed afterwards. It charge board a description of the case or article, the above issues of affair to management, acknowledgment the questions in the case or article, and back adapted board resolution to the problem(s) in the case or article.
Note that the circadian agenda additionally has added questions for some cases. The breadth of the address is bent by the case or article, but should not beat four pages. It charge be typed application accepted margins and type, and/or a (Excel) spreadsheet as appropriate. Cases for accumulating will be assigned as the division progresses but will appear from those denoted with a bifold asterisk (**). DISABILITY ACCOMODATIONMS: Acceptance in this beforehand who charge affliction accommodations/modifications should present a archetype of their official Northwest adaptation letter from the LAP/S Committee to the adviser uring clandestine appointment hours as aboriginal in the appellation as possible. Added advice can be begin in the “Services for Acceptance with Disabilities” advertisement accessible at the Apprentice Services Center or online at www. nwmissouri. edu/swd. ACADEMIC DISHONESTY: Per University and authoritative policy, bookish artifice will aftereffect in abortion and adjournment from the beforehand and accessible adjournment from the University. A added abundant description of the action is in the alum archive and in the aftermost folio of the syllabus. IMPORTANT DATES: Chic meetings; Saturday – January 12, 26, February 9
Thursday – January 17, 31, February 14 51-646 - Authoritative Accounting August 4 - September 6 2012 Circadian Agenda The agenda will acceptable change some as the division progresses to board for chic altercation and abrupt changes. For anniversary day the capacity to be discussed, appointment and case altercation credibility are listed. Half-way and at the end of the beforehand there will be an exam. Cases denoted with a bifold asterisk “**” may be calm and counted appear the grade. At the eCompanion armpit some commodity readings are beneath the affiliate tab and others are affiliated through the webliography as noted.
January 12, Saturday 9-5 pm Q=Question, Ex = Exercise, Pr = Botheration CH 1: Authoritative Accounting In The Advice Age; Q 1, 3, 4, 5, 7, 8, 9 Case: 1-1 Local 635 Case 1-2 Boswell Plumbing Products CH 2: Job-Order Costing For Accomplishment And Account Companies; Q 1- 10 Ex 12 Pr 1 Case: 2-1 Brixton Surgical Devices (additional question: How are costs allocated to the artefact such that bearing added units would aftereffect in added of aerial actuality active in inventory? ) Case 2-3 Dupage Powder Coating CH 3: Process Costing; Q 1, 4, 5, 6, 10 Pr 2, 3, 8 and supplement (online) Case: 3-1 Tech-Tonic Sports Drink
January 17, Thursday 6-10 pm CH 5: Variable Costing Q 1 – 5, 9, 10 Ex 4, 5 Pr 4, 12, 15 CH 6: Amount Allocation And Activity-Based Costing (and advertisement on account administration allocation) Q 2, 5, 6, 7, 9 Pr 1, 5, 6, 12, 16 Case: 6-1 Eastside Medical Testing** Devices (additional question: Why or why not is Eastside bigger or worse off economically if they accumulate Nuclear Systems business at absolute prices? ) * Estrin, T. J. Kantor, and D. Albers, "Is ABC Suitable for Your Company? " Administration Accounting, April, 1994: 40-45. * Tatikonda, D. O'Brien, and R.
Tatikonda, "Succeeding with 80/20," Administration Accounting, February, 1999: 40-44. January 26, Saturday 9-5 pm Complete our altercation of affiliate 6 CH 4: Cost-Volume-Profit Assay (and addendum on regression); Q 1, 3, 4, 6-10 Pr 2, 3, 4, 12, 15, 17 Case: 4-3 Krog’s Metalfab, Inc. ** (Additional requirement: appraisal the absent accumulation application three methods or variations in the abstracts used, one of which charge be simple regression. ) CH 8: Appraisement Decisions, Analyzing Customer Profitability, and Activity-Based Appraisement Q 1, 2, 3, 5, 6, 9, 10 Ex 6, 9 Pr 3, 4, 9 Shim, E. , and E. Sudit, “How Manufacturers Price Products,” Administration Accounting, February, 1995: 37-39. Midterm (chps 1, 2, 3, 5, 6) starting at about 2:30 pm January 31, Thursday 6-10 pm CH 9: Basic Allotment And Alternative Long-Run Decisions (Including Addendum A, B), and advertisement (online); Q 4, 6, 7, 8, 10 Ex 7, 11, 13, 14, 15, 18 Case 9-2 Sergo Games** (Case clarification: use NPV assay for anniversary option; added requirement: analyze four qualitative considerations that would appulse the decision) * Shank, J. and V.
Guvindarajan, "Strategic Amount Assay of Technological Investments," Sloan Administration Review, Fall 1992: 39-51. CH 10: Budgetary Planning And Control; Q 4, 7, 9, 10 Pr 3, 4 * Hope, Jeremy, and R. Fraser, “Who Needs Budgets? ” Harvard Business Review, February, 2003: 108-115. Webliography** * Fisher, J, L. Maines, S. Peffer, and G. Sprinkle, “Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Advice Asymmetry on Budget Proposals, Budget Slack, and Performance,” The Accounting Review, Vol. 7, No. 4 October 2002: 847-865. Webliography. February 9, Saturday 9-5 pm Continuation of Affiliate 10 altercation CH 11: Accepted Costs and Variance Assay (including the appendix) and supplement (online) Q 4, 5, 6, 7, 9 Ex 13 Pr 5, 15 Case: 11-1 Jackson Sound Case: 11-2 Champion Industries CH 12: Decentralization and Performance Evaluation (include the addendum on alteration pricing); Q 1, 2, 7, 9, 10 Ex 6, 7, 8, 10 Pr. 8 Case: 12-1 Home Value Stores * Lipe, M. G. and S.
Salterio. "The Balanced Scorecard: Acumen Effects of Common and Unique Performance Measures," The Accounting Review, July, 2000, 283-298. Webliography. * Ittner, C. , D. Larcker, and M. Meyer, “Subjectivity and the Weighing of Performance Measures: Affirmation from a Balanced Scorecard” The Accounting Review, July, 2003, 725-758. Webliography. February 14, Thursday 6-10 pm Assay as requested Final assay (chps. 4, 8, 9, 10, 11, 12 or chapters/material covered back the mid-term)
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