UT Dallas Syllabus For Aim2302.001.09s Taught by Zhonglan Dai (zxd051000)

University of Texas at Dallas
Accounting 2302-Introduction to Cost Management

Spring 2009
Instructor: Zhonglan Dai

Office: SOM 4.811
E-mail: WebCT exclusively
Time and location:

AIM 2302.001: Monday & Wednesday 11:30-12:45 p.m. at SOM 2.717
AIM 2302.002: Monday & Wednesday 1:30--2:45 p.m. at SOM 2.717
AIM 2302.003: Monday & Wednesday 4:00--5:15 p.m. at SOM 2.717
TA: Weining Zhang

Office: SOM 4.209
Phone: 972-883-5972 (O)
Office Hours: Tuesday 4:00-5:00 pm
Course Objective:
This course is designed to get you started with all sorts of cost concepts and
understanding of how they will help managers to make better operation decisions. While
we study the basic concepts, we will also focus on how to apply those concepts in
management’s decision making in terms of what to produce and how many to produce in
order to maximize profit. Knowledge from course AIM 2301 is assumed.
Textbooks:
Managerial Accounting by Garrison, Noreen and Brewer (11th edition)
Attendance:
There is a strong positive correlation between coming to class and your course
performance (or your final grade). Attending to all the classes is a necessary condition for
your success in this class. Neither the office hour nor e-mail communication serves as a
substitute for class teaching.
Quiz, Exam and Grading:

There will be about 7 pop-up quizzes and 5 of them will be counted towards final grade.
Total they contribute 10% as shown below. There will be 3 non-cumulative exams in this
course. These exams are closed book and closed notes and will be 75 minutes long. Each
exam will be comprised of multiple choice questions (50%) and exercises (50%). You
will need an 886 Scantron for each exam. The weights for the final grade are:
Exam 1……………….. 30%
Exam 2……………….. 30%
Exam 3……………….. 30%
Pop-up quizzes………… 10%
----------------------------------------------------
Total: 100%
Homework:
The purpose of doing homework is to make sure you understand the materials we cover
in class and also to prepare you for the exams. I will assign homework (exercises) from
each chapter for you to practice. The answer keys will be posted on WebCT a week after
for you to check your answers. In addition, for review purposes, I will go over
representative ones in class. Questions at the end of each chapter are extremely helpful. I
recommend you go over those questions before you start to work on exercises assigned.
Missed exams:
In order to receive a grade for the course, you must take all three exams. There is no
makeup exam. If you “have to” miss the exam (backed by signed document from
authorized person), you need to contact me at least 3 days (weekdays) ahead of exam day
and I will schedule you to take it separately before the rest of students do. Failure to do so
will result in zero for the exam and for the course.
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.
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, 972/883-
6391).
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.
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
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 1.610 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 830688
Richardson, Texas 75083-0688
(972) 883-2098 (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 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 51.911(b), and the student
and instructor will abide by the decision of the chief executive officer or designee.
Daily course schedule

Introduction to Cost Management-Spring 2009
Date day Topics Exercises
1/12/09 M Chap. 1 Introduction

1/14/09 W Chap. 2 Cost terms
1/19/09 M No class: Martin Luther King Jr. Day
1/21/09 M Chap. 2 Cost terms 2-1, 2-2, 2-3, 2-4, 2-5, 2-10
1/26/09 W Chap. 3 Job-order costing
1/28/09 W Chap. 3 Job-order costing 3-1, 3-3, 3-5, 3-6, 3-8
2/2/09 M Chap. 4 Process costing
2/4/09 W Chap. 4 Process costing 4-2, 4-4, 4-6, 4-7, 4-13, 4-14
2/9/09 M Review Chapters 1-4
2/11/09 W Exam 1
2/16/09 M Chap. 5 Cost behavior 5-1, 5-5, 5-6
2/18/09 W Chap. 6 Cost-volume-profit
2/23/09 M Chap. 6 Cost-volume-profit
2/25/09 W Chap. 6 Cost-volume-profit
3/2/09 M Chap. 6 Cost-volume-profit 6-2,6-3,6-5,6-6,6-7,6-8,6-9,6-12
3/4/09 W Chap. 7 Variable costing
3/9/09 M Chap. 7 Variable costing
3/11/09 W Chap. 7 Variable costing 7-1, 7-2, 7-5, 7-6
3/16/09 M No class: Enjoy Spring Break
3/18/09 W No class: Enjoy Spring Break
3/23/09 M Review Chapters 5-7
3/25/09 W Exam 2
3/30/09 M Chap. 9 Budgeting
4/1/09 W Chap. 9 Budgeting
4/6/09 M Chap. 9 Budgeting 9-1, 9-2, 9-3, 9-4, 9-5, 9-6, 9-7
4/8/09 W Chap. 10 Variance Analysis
4/13/09 M Chap. 10 Variance Analysis
4/15/09 W Chap. 10 Variance Analysis 10-8, 10-9, 10-16, 10-19
4/20/09 M Chap. 12 Segment reporting
4/22/09 W Chap. 12 Segment reporting
4/27/09 M Chap. 12 Segment reporting 12-1, 12-2, 12-3, 12-5, 12-14
4/29/09 W Review Chapters 9, 10, 12
5/4/09 M Exam 3

UT Dallas Syllabus For Aim2302.001.09s Taught by Zhonglan Dai (zxd051000)

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University of Texas at Dallas

Accounting 2302-Introduction to Cost Management

Instructor: Zhonglan Dai

Time and location:

TA: Weining Zhang

Office Hours: Tuesday 4:00-5:00 pm

Quiz, Exam and Grading:

Student Conduct & Discipline

Withdrawal from Class

Student Grievance Procedures

In attempting to resolve any student grievance regarding grades, evaluations, or other

Incomplete Grade Policy

Religious Holy Days

Daily course schedule

Date day Topics Exercises

1/12/09 M Chap. 1 Introduction

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