COURSE NUMBER: 0201-600-001

SEMESTER: Fall 2017

NAME OF COURSE: Accounting for Managerial Analysis
MEETING DAYS AND TIMES: Th 6:00-7:50
COURSE MEETING ROOM: HHE 216

PROFESSOR: C. Richard Baker

OFFICE: Room 325, Hagedorn Hall
PHONE: 516-877-4628
EMAIL: [email protected]
OFFICE HOURS: T 2:00-4:00pm, W 2:00-4:00pm, Th 3:00-5:00pm

REQUIRED TEXTBOOK: Introduction to Managerial Accounting w/Connect, 7e, by Brewer, McGraw-

Hill Education, 2016, available at the Adelphi Bookstore or directly from
McGraw-hill. Please refer to the Appendix to this Syllabus for more
information on the McGraw-Hill Connect registration. If you purchase
your book without the Connect registration code, you will need to
purchase the Connect code separately.

PREREQUISITES: Completion of a Bachelors degree in Business Administration with at least

one course in Financial Accounting.

COURSE DESCRIPTION (ADAPTED FROM THE ADELPHI CATALOG): An introduction to the

accounting information needs of management. Emphasizes the usefulness of accounting information in evaluating
alternative courses of action and controlling operations. Examines the alignment of accounting measures with firm
goals. Specific techniques discussed. Include operational and capital budgeting, activity-based costing, cost-
volume-profit analysis, and standard costing.

COURSE GOALS: Upon completion of this course, the successful student will be able to:
1. Understand the differences between variable costs, mixed costs and fixed costs.
2. Know how to perform cost-volume-profit analysis calculations.
3. Know how to made decisions involved pricing, accepting special orders, and dropping product lines
using cost-volume-profit analysis.
4. Understand the use and application of plant wide overhead allocation rates.
5. Understand the use and application of activity based costing.
6. Know how to prepare a cash budget
7. Know how to prepare a capital budget for acquisition of new capital equipment.

COURSE ASSIGNMENTS AND ASSESSMENT:

1. Homework Problems: Homework problems will be assigned every week. The problems must be
prepared using the Connect Software that comes with the textbook for this course.
2. Midterm Exam: The midterm exam will be comprehensive up to the date of the exam and will be given
in class on a specific date.
3. Final Exam: The final exam will be comprehensive and will be given in class on a specific date.

POINT BREAKDOWN: Homework Problems 180 points

Midterm Exam 100 points
Final Exam 100 points
 Total 380 points

EXTRA HOURS: New York State requires 12.5 hours of instructional time for each credit-
hour. Instructional time can consist of traditional in-class meetings as well as
additional instructional activities. In this 3-credit course, the required 37.5 hours
consists of (i) 14 hours of in-class instruction and (ii) 24.5 hours of additional
learning activities. To meet this additional 24.5 hour requirement students are
required to work on homework exercises and quizzes.

OFFICE OF DISABILITY If you have a physical, medical or learning disability and require accommodations,
SUPPORT SERVICES: please contact the Office of Disability Support Services (DSS) to discuss these
accommodations. DSS is located in the University Center Room 310 (516) 877-
3145.

RELIGIOUS The University requires that students who anticipate being absent due to their
OBSERVANCES AND Religious observances must notify their professors at the start of the semester.
EXAM/ASSIGNMENT This will allow the faculty to take these observances into consideration in light of
POLICY: their course exam and assignment schedules. If necessary, students
must contact the instructor to work out suitable arrangements for make-ups or other
satisfaction of academic requirements.

ACADEMIC INTEGRITY: No cheating during examinations and proper attribution of sources in preparation of
written work. Misconduct during examinations and plagiarism are among the
violations of academic integrity. Adelphi University has a license agreement with
Turnitin.com, a service that helps prevent plagiarism from internet resources. I
reserve the right to request an electronic copy of any written assignment submitted in
this course for review through Turnitin.com. Please see Adelphi's website
http://academics.adelphi.edu/academicintegrity/academichonesty.php for guidance
regarding academic integrity (including student instructions for Turnitin.com).

OTHER MATTERS:
1. Important Dates
Last day to drop a course: September 25, 2017
Last day to withdraw from a course: October 30, 2017
2. Make-up Examination Policy:
In rare circumstances, such as a severe illness, a student may be allowed to make-up
an exam, at the professors discretion.
3. Incomplete
Grade I (Incomplete) will be issued only when the student has not completed the
course requirements by the end of the semester and has obtained written permission
from the professor to postpone submission of required work. An Incomplete cannot
be given to mask failing grades or limited student performance in the course.
SCHOOL OF BUSINESS
LEARNING GOALS:
1. Ethics
2. Global Multicultural Perspective
3. Communication Skills
4. Critical Thinking Skills
5. Leadership

SCHEDULE:

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 Homework Due Learn.
Week Topic Readings In Class Discussion Problems Date Goals

Managerial
Accounting Brewer, Chapter 1 : The Foundational 15,
1 Cost Concepts Chapter 1. Introduction. p. 51 9/7 3,4
Job-Order Brewer, Review Problem: Job- Chapter 2 : The Foundational 15,
2 Costing Chapter 2 Order Costing. P. 96 p. 101 9/14 3,4

Review Problem: Activity

Activity Based Brewer, Based Costing. P. 139. Chapter 3 : The Foundational 15,
3 Costing Chapter 3 p. 145 9/21 3,4
Review Problem: Process
Process Brewer, Cost Flows and Costing Chapter 4 : The Foundational 15,
4 Costing Chapter 4 Units. P. 174 p. 179 9/28 3,4

Cost-Volume-
Profit Analysis Brewer, Review Problem: CVP Chapter 5: The Foundational 15,
5
Chapter 5 Relationships, p. 220 p. 225. 10/5 3,4
Midterm Chapters
6 Exam 1-5 Midterm Examination 10/5
Variable Review Problem:
Costing and Contrasting Variable and
7 Segment Brewer, Absorption Costing, p. Chapter 6: The Foundational 15,
Reporting Chapter 6 268 p. 274 10/19 3,4
Master Brewer, Chapter 7: The Foundational 15,
Review Problem: Budget
8 Budgeting Chapter 7 p. 326 10/26 3,4
Schedules, p. 322.
Review Problem:
Flexible Brewer, Variance Analysis, p. 376. Chapter 8: The Foundational 15,
9 Budgets Chapter 8 p. 382 11/2 3,4
Review Problem:
Performance Brewer, Chapter 9: The Foundational 15,
Return on Investment and
10 Measurement Chapter 9 page 442.
Residual Income 11/9 3,4

Brewer, Review Problem:

Differential Chapter 10: The Foundational
11 Chapter Relevant Costs, P. 485.
Analysis 15, p. 488. 11/16 3,4
10
12 Thanksgiving No class 11/23

Review Problem: Capital

Capital Brewer, Budgeting Methods, P. Chapter 11: The Foundational
13 Budgeting Chapter 11 532. 15, p. 536. 11/30 3,4

Brewer,
Statement of Chapter 12: The Foundational
Chapter Review Problem, P. 579.
14 Cash Flows 15, p. 583 12/7 3,4
12

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 APPENDIX to Syllabus for Accounting for Managerial Decision Making- ACC 600

What You Need

The following textbook will be used for this course, including assignments and other materials that can only be
accessed through Connect, a McGraw-Hill database.

Textbook: Introduction to Managerial Accounting w/Connect, 7e, by Brewer, McGraw-Hill Education,

2016.

You are required to obtain materials from McGraw-Hill Education which include the textbook content and Connect
software (which includes your ebook).

Connect-based assignments are a requirement for this course and will count for a significant portion of
your grade.

There are only two options to obtain access to Connect. Each Connect access code is unique for every student.
Consequently, no more than one student can use a specific access code. Generally you will not be able to use the
access code from a used textbook, or from any other alternative other than what is described below.

Where/How to Get It:

Option 1 - Bookstore: The Adelphi bookstore has a value package which includes this textbook and the
Connect online access code (you will need this code to access the Connect site). Once you establish
your account on Connect, you will have access to the e-book and other tools available through the Connect
website.

Option 2 McGraw-Hill: You can purchase Connect, which includes access to an e-book as well as the
complete electronic SmartBook directly from the course URL within the McGraw-Hill database (provided
below). The electronic access to the textbook, without the hard copy, is less costly than purchasing a hard
copy of the textbook. However, if want to have a hard copy of the textbook, McGraw-Hill also offers an option
to purchase a hard copy of the text directly from the course website. If you order the textbook through the
website, it will be shipped to your home address.

How to Register for Connect

1. Go to the section web address: http://connect.mheducation.com/class/c-baker-acc-

600-001--fall-2017
2. Click the Register Now Button.
3. Enter your email address.
a. If you already have a McGraw-Hill account, you will be prompted for your password.
b. If you do not have a McGraw-Hill account, you will be asked to create one.
4. To access Connect (see example):
a. If you already have a registration code (for example, included in the print package from the
bookstore), enter it in the Have a registration code? section.
b. If you do not have an access code, select Buy Online (a valid credit card is
required). (Note: At the lower right-hand corner of the website is an option to Start
Courtesy Access. This option will provide you with free access to Connect for a
two-week period. At the end of that period you will need to purchase access in
order to continue using Connect.)
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 5. Complete the registration form, and click Submit

Below is an illustration of the screen that you will see when registering for Connect. Ignore the name of
the textbook that appears in this illustration. Your registration screen should show Introduction to
Managerial Accounting w/Connect, 7e, by Brewer, McGraw-Hill Education, 2016.

FAQs & Tutorials

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 Visit the Connect Student Success Academy for online FAQs and tutorials:

http://www.connectstudentsuccess.com/
Technical Support
If you need Technical Support (forgotten password, wrong code, etc.), please contact
the McGraw-Hill Education Customer Experience Group (CXG) at:
(800) 331-5094
www.mhhe.com/support

(Please be sure to get your case number for future reference if you call the CXG line.)