Fred Hale School of Business

SYLLABUS

1. Course: Accounting 2302-01 – Principles of Managerial Accounting

2. Term: Spring – 2018, FHSB 101, 8:00-8:50 MWF

3. Instructor: Dr. Eddie Hamby

Office Phone Number: 903-923-2152

ETBU Email Address: ehamby@etbu.edu

4. Office Hours – M, W – 11:00-12:00 PM, 1:00-3:00 PM, F – 11:00-12:00 PM

T, Th – 9:30-12:30 PM

Building: Fred Hale School of Business

Location: Room 119

5. Catalog Description: This course presents an introduction to the principles and procedures of

accounting that apply primarily to the accumulation and reporting of accounting information for internal

management decision making and control in profit-oriented organizations.

6. Prerequisites: Accounting 2301

7. Course Objectives: 1. Differentiate between financial accounting and managerial accounting.

2. Distinguish between the types of costs a business incurs and how they impact

cost-volume-profit relationships.

3. Describe the types of budgets a firm might use and be able to prepare these

budgets.

4. Calculate and analyze costs in job order and process cost systems and

understand how these costs flow through the system.

8. Required Textbook and Resources:

BOOK AUTHOR ED YEAR PUBLISHER ISBN# UPDATED

Financial and

Managerial Accounting

Warren,

Reeve,

Duchac

13 2016 Cengage 9781305516717

9. Course Outline and

10: Dates of exams and homework assignments.

Week Material Covered Assignments Due

1-17 – 1-19 Chapter 13 – Investments and Fair Value Accounting Due 1-17:

PE 13-1A

PE 13-2A

PE 13-3A

Due 1-19:

Ex. 13-9

1-22 – 1-26 Chap. 13 con’t.

Chapter 14 – Statement of Cash Flows

Due 1-22:

PE 13-4A

PE 13-5A

Due 1-26:

PE 14-1A

Ex. 14-3

PE 14-3A

1-29 – 2-2

Chap. 14 con’t.

Chapter 15 – Financial Statement Analysis

Due 1-29:

PE 14-4A

PE 14-5A

Due 1-31:

Ex. 14-7

Due 2-2:

PE 15-1A

PE 15-2A

PE 15-3A

2-5 – 2-9

Chap. 15 con’t.

Review for test

Due 2-5:

PE 15-4A

PE 15-5A

Due 2-7:

PE 15-7A

PE 15-9A

PE 15-11A

Ex. 15-7

2-12 Test – Chapters 13, 14, 15

2-14 – 2-16

Chapter 16 – Managerial Accounting Concepts and Principles Due 2-14:

PE 16-2A

PE 16-3A

Ex. 16-2

Due 2-16:

PE 16-3A

PE 16-4A

2-19 – 2-23

Chap. 16 con’t.

Chapter 17 – Job Order Costing

Due 2-19:

Ex. 16-4

PE 16-5A

Due 2-21:

PE 17-1A

PE 17-2A

PE 17-3A

Due 2-23:

PE 17-3A

PE 17-4A

PE 17-5A

2-26 – 3-2

Chap. 17 con’t.

Chapter 18 – Process Cost Systems

Due 2-26:

PE 17-6A

Ex. 17-8

Ex. 17-12

Due 3-2:

PE 18-1A

PE 18-2A

3-5 – 3-7

Chap. 18 con’t.

Review for test

Due 3-5:

PE 18-3A

PE 184A

Due 3-7:

PE 18-5A

3-9 Test – Chapters 16, 17, 18

3-12 – 16

Spring Break – University Holidays

3-19 – 3-23

Chapter 19 – Cost Behavior and Cost-Volume Analysis Due 3-19:

PE 19-1A

PE 19-2A

PE 19-3A

Due 3-21:

PE 19-4A

PE 19-5A

Due 3-23:

PE 19-6A

PE 19-7A

3-26 – 3-28

Chapter 20 – Variable Costing for Management Analysis Due 3-26:

PE 20-1A

PE 20-2A

Due 3-28:

PE 20-3A

PE 20-4A

3-30 – 4-2

Easter Holidays – University Closed

4-4 – 4-6 Chap. 20 con’t.

Chapter 21 - Budgeting

Due 4-4:

PE 20-5A

Due 4-6:

PE 21-1A

PE 21-2A

PE 21-3A

4-9 – 4-11 Chap. 21 con’t.

Review for test

Due 4-9:

PE 21-4A

PE 21-6A

Due 4-11:

Ex. 21-4

4-13 Test – Chapters 19, 20, 21

4-16 – 4-20 Chapter 22 – Performance Evaluation Using Variances from

Standard Costs

Due 4-16:

PE 22-1A

PE 22-2A

Due 4-18:

PE 22-3A

PE 22-4A

Due 4-20:

Ex. 22-4

Ex. 22-8

4-23 – 4-27 Chapter 25 – Capital Investment Analysis Due 4-23:

PE 25-1A

PE 25-2A

Due 4-25:

PE 25-3A

PE 25-4A

Due 4-27:

PE 25-5A

4-30 – 5-4 Chapter 26 – Cost Allocation and Activity-Based Costing Due 4-30:

PE 26-1A

PE 26-2A

Due 5-2:

PE 26-3A

PE 26-3B

5-7 Test – Chapters 22, 25, 26

11. Grading Scale: The standard is 90%-100% =A; 80-89%=B, 70-79%=C, 60-69%=D and below

60%=F.

Grading Methods: Homework – 100 Points Major Tests – 400 Points Pop Tests (As warranted) Total Points – 500 Plus Pop Tests

12. Attendance Requirements: East Texas Baptist University is committed to the policy that regular

and punctual attendance is essential to successful scholastic achievement. Attendance at all meetings of

the course for which a student is registered is expected. To be eligible to earn credit in a course, the

student must attend at least 75 percent of all class meetings. For additional information, please refer to

page 34 of the 2017-2018 Undergraduate Catalog.

It is the responsibility of the students to notify the instructor in advance of upcoming University-

approved absences. Students who accumulate university-approved absences (athletic teams, musical

organizations, and other authorized groups) will be allowed to make up work missed as a result of that

activity provided that:

A. The activity was properly scheduled;

B. The absence was authorized in advance; and

C. Arrangements were made with their instructors prior to the absence.

Such absences are, nonetheless, counted as classes missed.

Students who exceed the absence limit in a course before the official withdrawal date will have the

opportunity to withdraw from the class. Students in this situation who do not choose to withdraw on or

before the official withdrawal date or who exceed

13. DISABILITY STATEMENT: A student with a disability may request appropriate

accommodations for this course by contacting the Office of Academic Success, Marshall Hall, Room

301, and providing the required documentation. If accommodations are approved by the Disability

Accommodations Committee, the Office of Academic Success will notify the student and the student’s

professor of the approved accommodations. The student must then discuss these accommodations with

his or her professor. Students may not ask for accommodations the day of an exam or due date.

Arrangements must be made prior to these important dates. For additional information, please refer to

page 40-41 of the 2017-2018 Undergraduate Catalog.

14. COURSE WITHDRAWAL

A student may withdraw from a course or courses or from the University beginning with the first day

through 75 percent of the semester without academic penalty. The final day to withdraw from this

course is Friday, November 10.

To withdraw from a course or courses or from the University the student must secure a withdrawal form

from the Registrar’s Office, his/her advisor, or from the ETBU website, and follow the directions on the

form, securing all required signatures. Students must process their own withdrawals. For additional

information, please refer to page 28 of the 2017-2018 Undergraduate Catalog.

15. GRADUATING SENIORS

Graduating seniors will need to complete final exams and turn in all final assignments no later than

Tuesday of finals week in order for faculty to upload grades to the registrar by noon on Wednesday of

finals week. Graduating seniors should notify their instructor and make appropriate arrangements.

Students who fail a course(s) and/or who have not completed their course work or chapel credits before

commencement will NOT be allowed to participate in commencement ceremonies.

16. STUDENT POLICY ON RECORDINGS

Personalized audio and/or video recordings of classroom lectures or other academic meetings, events,

and presentations must be approved by the faculty member teaching the course. Any recordings are the

sole property of East Texas Baptist University and are subject to the provisions of applicable copyright

law. Students may not distribute or disseminate these recordings in whole or part through any public or

private forum, social media, or the internet. All recordings must be deleted and/or destroyed at the end

of the term. Failure to follow those policies may be subject to sanction under this rule.

17. ACADEMIC INTEGRITY: Students enrolled at East Texas Baptist University are expected to

conduct themselves in accordance with the highest standards of academic honesty and integrity avoiding

all forms of cheating, illicit possession of examinations or examination materials, unwarranted access to

instructor’s solutions’ manuals, plagiarism, forgery, collusion and submissions of the same assignment

to multiple courses. Students are not allowed to recycle student work without permission of the faculty

member teaching the course. Students must ask permission before submitting the work since it will

likely be detected by plagiarism detection programs. If the student does not inform the instructor or ask

permission before the assignment is due and submitted, the instructor may treat this as an academic

integrity offense.

Penalties that may be applied by the faculty member to individual cases of academic dishonesty by a

student include one or more of the following:

• Failure of the class in question

• Failure of particular assignments

• Requirement to redo the work in question

• Requirement to submit additional work

All incidents related to violations of academic integrity are required to be reported to the Vice President

for Academic Affairs and multiple violations of academic integrity will result in further disciplinary

measures which could lead to dismissal from the University.

18. WEAPONS STATEMENT: The on-campus possession of firearms, explosives, or fireworks is

prohibited with the exception of the transportation and storage of firearms and ammunition by concealed

handgun license holders in private vehicles (as described in SB1907) Pursuant to Section 30.06, Penal

Code (trespass by license holder with a concealed handgun), a person licensed under Subchapter H,

Chapter 411, Government Code (handgun licensing law, may not enter this property (ETBU) with a

concealed handgun. The ETBU President may grant authorization to a qualified and certified full-time

faculty or staff member, who is a license holder with a concealed handgun to conceal carry on the

University campus, at a University-sponsored event or within or on a University vehicle.

19. Additional information as desired by the faculty member.

There will be four major tests covering approximately three chapters per test. There will be no midterm or cumulative final exam. Homework will count 10 points per assignment up to a maximum of 100 points. I am not looking for absolute perfection in the assignment for a student to be able to make ten points. I am looking for effort and an indication that the student has a basic understanding

of the homework concepts that the exercises/problems have presented. Homework will be taken up ten time during the semester. When I decide to take up homework I will shut the door at 8:00 AM sharp. If you are not in the room when I take up the homework then you will not be allowed to turn in homework for that day. Pop tests will be given when two things happen. The first is what I call the “Twenty Percent Rule”. If twenty percent of the class is absent or late for any given class period, a pop test will be given. The second situation where a pop test will be administered is one where I believe students are copying homework assignments from other students. This is easily determined by the homework assignments that are turned in and then seeing how the student responds to questions and exercises in the class. As previously stated, what I am looking for is the student to make an effort at the homework. If a student misses a scheduled test without having prior approval from me, the grade for that missed test will be a grade of “Zero”. If a student has prior approval to miss a test, the student then has seven calendar days from the date of the test to make up the test. If the student does not make up the test within seven days, the grade automatically becomes a “Zero”. I will not “hound” you to make up a missed test. You must get with me and we will schedule the test at a time that is convenient for both of us. I have students who are habitually tardy to class. This is an extremely bad habit for a student to development because when the student becomes employed this type of behavior will not be tolerated. To combat this I have come up with a plan that I think will encourage students to come to class on time. Each time a student is late, the student must put his/her name on the board in the area that I have designated for tardy students. I will keep a tally of these tardies between test dates. When I give out the study guide for the test, I will redact the number of study guide items by the number of tardies. As an example, let’s assume that there have been fifteen tardies from the second day of class to the date the study guide is distributed. I will redact fifteen items from the study guide. These items will be spread evenly throughout the material that is being covered. Because problems count more than multiple choice questions, I will use three tardies if I redact one problem. All other tardies will count for one definition or one short answer. The tardies will be the total for both sections.

Fred Hale School of Business

SYLLABUS

1. Course: Accounting 2302-02 – Principles of Managerial Accounting

2. Term: Spring – 2018, FHSB 101, 9:00-9:50 WMF

3. Instructor: Dr. Eddie Hamby

Office Phone Number: 903-923-2152

ETBU Email Address: ehamby@etbu.edu

4. Office Hours – M, W – 11:00-12:00 PM, 1:00-3:00 PM, F – 11:00-12:00 PM

T, Th – 9:30-12:30 PM

Building: Fred Hale School of Business

Location: Room 119

5. Catalog Description: This course presents an introduction to the principles and procedures of

accounting that apply primarily to the accumulation and reporting of accounting information for internal

management decision making and control in profit-oriented organizations.

6. Prerequisites: Accounting 2301

7. Course Objectives: 1. Differentiate between financial accounting and managerial accounting.

2. Distinguish between the types of costs a business incurs and how they impact

cost-volume-profit relationships.

3. Describe the types of budgets a firm might use and be able to prepare these

budgets.

4. Calculate and analyze costs in job order and process cost systems and

understand how these costs flow through the system.

8. Required Textbook and Resources:

BOOK AUTHOR ED YEAR PUBLISHER ISBN# UPDATED

Financial and

Managerial Accounting

Warren,

Reeve,

Duchac

13 2016 Cengage 9781305516717

9. Course Outline and

10: Dates of exams and homework assignments.

Week Material Covered Assignments Due

1-17 – 1-19 Chapter 13 – Investments and Fair Value Accounting Due 1-17:

PE 13-1A

PE 13-2A

PE 13-3A

Due 1-19:

Ex. 13-9

1-22 – 1-26 Chap. 13 con’t.

Chapter 14 – Statement of Cash Flows

Due 1-22:

PE 13-4A

PE 13-5A

Due 1-26:

PE 14-1A

Ex. 14-3

PE 14-3A

1-29 – 2-2

Chap. 14 con’t.

Chapter 15 – Financial Statement Analysis

Due 1-29:

PE 14-4A

PE 14-5A

Due 1-31:

Ex. 14-7

Due 2-2:

PE 15-1A

PE 15-2A

PE 15-3A

2-5 – 2-9

Chap. 15 con’t.

Review for test

Due 2-5:

PE 15-4A

PE 15-5A

Due 2-7:

PE 15-7A

PE 15-9A

PE 15-11A

Ex. 15-7

2-12 Test – Chapters 13, 14, 15

2-14 – 2-16

Chapter 16 – Managerial Accounting Concepts and Principles Due 2-14:

PE 16-2A

PE 16-3A

Ex. 16-2

Due 2-16:

PE 16-3A

PE 16-4A

2-19 – 2-23

Chap. 16 con’t.

Chapter 17 – Job Order Costing

Due 2-19:

Ex. 16-4

PE 16-5A

Due 2-21:

PE 17-1A

PE 17-2A

PE 17-3A

Due 2-23:

PE 17-3A

PE 17-4A

PE 17-5A

2-26 – 3-2

Chap. 17 con’t.

Chapter 18 – Process Cost Systems

Due 2-26:

PE 17-6A

Ex. 17-8

Ex. 17-12

Due 3-2:

PE 18-1A

PE 18-2A

3-5 – 3-7

Chap. 18 con’t.

Review for test

Due 3-5:

PE 18-3A

PE 184A

Due 3-7:

PE 18-5A

3-9 Test – Chapters 16, 17, 18

3-12 – 16

Spring Break – University Holidays

3-19 – 3-23

Chapter 19 – Cost Behavior and Cost-Volume Analysis Due 3-19:

PE 19-1A

PE 19-2A

PE 19-3A

Due 3-21:

PE 19-4A

PE 19-5A

Due 3-23:

PE 19-6A

PE 19-7A

3-26 – 3-28

Chapter 20 – Variable Costing for Management Analysis Due 3-26:

PE 20-1A

PE 20-2A

Due 3-28:

PE 20-3A

PE 20-4A

3-30 – 4-2

Easter Holidays – University Closed

4-4 – 4-6 Chap. 20 con’t.

Chapter 21 - Budgeting

Due 4-4:

PE 20-5A

Due 4-6:

PE 21-1A

PE 21-2A

PE 21-3A

4-9 – 4-11 Chap. 21 con’t.

Review for test

Due 4-9:

PE 21-4A

PE 21-6A

Due 4-11:

Ex. 21-4

4-13 Test – Chapters 19, 20, 21

4-16 – 4-20 Chapter 22 – Performance Evaluation Using Variances from

Standard Costs

Due 4-16:

PE 22-1A

PE 22-2A

Due 4-18:

PE 22-3A

PE 22-4A

Due 4-20:

Ex. 22-4

Ex. 22-8

4-23 – 4-27 Chapter 25 – Capital Investment Analysis Due 4-23:

PE 25-1A

PE 25-2A

Due 4-25:

PE 25-3A

PE 25-4A

Due 4-27:

PE 25-5A

4-30 – 5-4 Chapter 26 – Cost Allocation and Activity-Based Costing Due 4-30:

PE 26-1A

PE 26-2A

Due 5-2:

PE 26-3A

PE 26-3B

5-9 Test – Chapters 22, 25, 26

11. Grading Scale: The standard is 90%-100% =A; 80-89%=B, 70-79%=C, 60-69%=D and below

60%=F.

Grading Methods: Homework – 100 Points Major Tests – 400 Points Pop Tests (As warranted) Total Points – 500 Plus Pop Tests

12. Attendance Requirements: East Texas Baptist University is committed to the policy that regular

and punctual attendance is essential to successful scholastic achievement. Attendance at all meetings of

the course for which a student is registered is expected. To be eligible to earn credit in a course, the

student must attend at least 75 percent of all class meetings. For additional information, please refer to

page 34 of the 2017-2018 Undergraduate Catalog.

It is the responsibility of the students to notify the instructor in advance of upcoming University-

approved absences. Students who accumulate university-approved absences (athletic teams, musical

organizations, and other authorized groups) will be allowed to make up work missed as a result of that

activity provided that:

A. The activity was properly scheduled;

B. The absence was authorized in advance; and

C. Arrangements were made with their instructors prior to the absence.

Such absences are, nonetheless, counted as classes missed.

Students who exceed the absence limit in a course before the official withdrawal date will have the

opportunity to withdraw from the class. Students in this situation who do not choose to withdraw on or

before the official withdrawal date or who exceed

13. DISABILITY STATEMENT: A student with a disability may request appropriate

accommodations for this course by contacting the Office of Academic Success, Marshall Hall, Room

301, and providing the required documentation. If accommodations are approved by the Disability

Accommodations Committee, the Office of Academic Success will notify the student and the student’s

professor of the approved accommodations. The student must then discuss these accommodations with

his or her professor. Students may not ask for accommodations the day of an exam or due date.

Arrangements must be made prior to these important dates. For additional information, please refer to

page 40-41 of the 2017-2018 Undergraduate Catalog.

14. COURSE WITHDRAWAL

A student may withdraw from a course or courses or from the University beginning with the first day

through 75 percent of the semester without academic penalty. The final day to withdraw from this

course is Friday, November 10.

To withdraw from a course or courses or from the University the student must secure a withdrawal form

from the Registrar’s Office, his/her advisor, or from the ETBU website, and follow the directions on the

form, securing all required signatures. Students must process their own withdrawals. For additional

information, please refer to page 28 of the 2017-2018 Undergraduate Catalog.

15. GRADUATING SENIORS

Graduating seniors will need to complete final exams and turn in all final assignments no later than

Tuesday of finals week in order for faculty to upload grades to the registrar by noon on Wednesday of

finals week. Graduating seniors should notify their instructor and make appropriate arrangements.

Students who fail a course(s) and/or who have not completed their course work or chapel credits before

commencement will NOT be allowed to participate in commencement ceremonies.

16. STUDENT POLICY ON RECORDINGS

Personalized audio and/or video recordings of classroom lectures or other academic meetings, events,

and presentations must be approved by the faculty member teaching the course. Any recordings are the

sole property of East Texas Baptist University and are subject to the provisions of applicable copyright

law. Students may not distribute or disseminate these recordings in whole or part through any public or

private forum, social media, or the internet. All recordings must be deleted and/or destroyed at the end

of the term. Failure to follow those policies may be subject to sanction under this rule.

17. ACADEMIC INTEGRITY: Students enrolled at East Texas Baptist University are expected to

conduct themselves in accordance with the highest standards of academic honesty and integrity avoiding

all forms of cheating, illicit possession of examinations or examination materials, unwarranted access to

instructor’s solutions’ manuals, plagiarism, forgery, collusion and submissions of the same assignment

to multiple courses. Students are not allowed to recycle student work without permission of the faculty

member teaching the course. Students must ask permission before submitting the work since it will

likely be detected by plagiarism detection programs. If the student does not inform the instructor or ask

permission before the assignment is due and submitted, the instructor may treat this as an academic

integrity offense.

Penalties that may be applied by the faculty member to individual cases of academic dishonesty by a

student include one or more of the following:

• Failure of the class in question

• Failure of particular assignments

• Requirement to redo the work in question

• Requirement to submit additional work

All incidents related to violations of academic integrity are required to be reported to the Vice President

for Academic Affairs and multiple violations of academic integrity will result in further disciplinary

measures which could lead to dismissal from the University.

18. WEAPONS STATEMENT: The on-campus possession of firearms, explosives, or fireworks is

prohibited with the exception of the transportation and storage of firearms and ammunition by concealed

handgun license holders in private vehicles (as described in SB1907) Pursuant to Section 30.06, Penal

Code (trespass by license holder with a concealed handgun), a person licensed under Subchapter H,

Chapter 411, Government Code (handgun licensing law, may not enter this property (ETBU) with a

concealed handgun. The ETBU President may grant authorization to a qualified and certified full-time

faculty or staff member, who is a license holder with a concealed handgun to conceal carry on the

University campus, at a University-sponsored event or within or on a University vehicle.

19. Additional information as desired by the faculty member.

There will be four major tests covering approximately three chapters per test. There will be no midterm or cumulative final exam. Homework will count 10 points per assignment up to a maximum of 100 points. I am not looking for absolute perfection in the assignment for a student to be able to make ten points. I am looking for effort and an indication that the student has a basic understanding

of the homework concepts that the exercises/problems have presented. Homework will be taken up ten time during the semester. When I decide to take up homework I will shut the door at 8:00 AM sharp. If you are not in the room when I take up the homework then you will not be allowed to turn in homework for that day. Pop tests will be given when two things happen. The first is what I call the “Twenty Percent Rule”. If twenty percent of the class is absent or late for any given class period, a pop test will be given. The second situation where a pop test will be administered is one where I believe students are copying homework assignments from other students. This is easily determined by the homework assignments that are turned in and then seeing how the student responds to questions and exercises in the class. As previously stated, what I am looking for is the student to make an effort at the homework. If a student misses a scheduled test without having prior approval from me, the grade for that missed test will be a grade of “Zero”. If a student has prior approval to miss a test, the student then has seven calendar days from the date of the test to make up the test. If the student does not make up the test within seven days, the grade automatically becomes a “Zero”. I will not “hound” you to make up a missed test. You must get with me and we will schedule the test at a time that is convenient for both of us. I have students who are habitually tardy to class. This is an extremely bad habit for a student to development because when the student becomes employed this type of behavior will not be tolerated. To combat this I have come up with a plan that I think will encourage students to come to class on time. Each time a student is late, the student must put his/her name on the board in the area that I have designated for tardy students. I will keep a tally of these tardies between test dates. When I give out the study guide for the test, I will redact the number of study guide items by the number of tardies. As an example, let’s assume that there have been fifteen tardies from the second day of class to the date the study guide is distributed. I will redact fifteen items from the study guide. These items will be spread evenly throughout the material that is being covered. Because problems count more than multiple choice questions, I will use three tardies if I redact one problem. All other tardies will count for one definition or one short answer. The tardies will be the total for both sections.