ACCT 251 Management Accounting Hamilton NMSU-- Main Fall 2009 1ACCT 251 – Management Accounting College of Business Administration New Mexico State University Main Campus – Course Outline Fall 2009 INSTRUCTOR: Tammie Hamilton., CPA Office Phone: Leave message at accounting department office 575-646-4901 E-Mail: [email protected] Blackboard Address: http://learn.nmsu.edu Availability: I will answer emails, discussion questions ONLY during the designated times. I do not have designated in-person office hours. If you would like to meet in person please contact me to set up an appointment. Since this is an online class, we will try to resolve issues/questions via email & Blackboard first. Monday 9-10am Wednesday 6-7pm Thursday 6-8pm REQUIRED MATERIALS: Managerial Accounting: Creating Value in a dynamic Business Environment, 8th Edition, Ronald W. Hilton (2008), McGraw-Hill/Irwin. [ISBN #: 0073526924]. The bookstore has a custom book that includes only the chapters we will cover in class. This is softbound, black & white. You may also order the custom (short) book online or you may order an e-book online. Please see “Book Options” document in Blackboard. OTHER RESOURCES: The publishing company provides the following free online: PowerPoint presentations, narrated slides, flashcards, topic tackler, iPod content, and quizzes. Go online to http://highered.mcgraw-hill.com/sites/0073526924/student_view0/index.html. Pick a chapter from the “choose one” drop box in the left hand margin of the screen. COURSE OBJECTIVES: To introduce students to the principles, conventions, and concepts underlying internal and external reporting of accounting information by business organizations for use in the decision making process within an ethical environment. At the end of the course students should be able to 1. Interpret and apply relevant accounting information, 2. Understand cost behaviors and perform breakeven analyses 3. Prepare and analyze budgets and profitability reports 4. Use accounting information to make management decisions involving just-in-time processes, activity based costing, total quality management, investment centers, and pricing. 5. Develop analytical and critical thinking skillsACCT 251 Management Accounting Hamilton NMSU-- Main Fall 2009 2 LEARNING METHODS: You have the opportunity to learn from publisher-prepared slides, narrated slides, quizzes and chapter summaries. Upon registering for this course you will enrolled in the Blackboard course. You may access it via the Internet at http://learn.nmsu.edu. All of your homework, quizzes and study material will be available to you. The course will be paced so that the entire class will be studying the same material at the same time. As we finish a chapter, the material for the next chapter will become available. This will allow the class to participate in discussions on the same material. A study guide for each chapter will be provided. It is highly recommended that you follow the study guide and perform all steps. It is vital that you treat this online course as you would a regular in-class course. Set aside time each week to study, complete homework assignments and take quizzes. To be successful, it is recommended that you set aside 5-6 hours/week (minimum) to study for this course. The instructor will only answer questions at the designated time on the syllabi. Therefore, it is important that you study and plan ahead so that you have sufficient time to ask for assistance if needed. The class moves at a fast pace and it is important that you do not get behind. Make up quizzes and assignments will NOT be given. GRADE COMPOSITION: Determination of the final course grade will be based on the cumulative points you earn from the following evaluations: Homework 100 Chapter Quizzes (10 @30 pts each) 300 Exams (2 @200 pts) 400 Project 150 Participation 50 Total Points Available 1000 Grades are guaranteed according to the following scale: A: 90% and above (900 + points) B: 80% - 89% (800 –899 points) C: 70% - 79% (700 – 799 points) D: 60% - 69% (600 – 699 points) F: below 60% (599 or below) Graduate students must earn a grade of “B” or better to qualify as satisfactory performance under an S/U option. There will be NO extra credit projects available to individual students. Homework: Chapter homework assignments are given to help you merge the concepts learned with related applications. Knowledge gained by completing the homework will prepare you for the chapter. All homework to be turned in is detailed in “Assignments” in BlackBoard. It is due at 11:55pm of the due date. Homework will be graded as complete or incomplete. Check figures for some homework assignments are available on the textbook website. Solutions to the homework will be provided immediately after the due date. This will allow you to check your answers and ask questions on the material before you take the quiz. It is important that you attempt the homework BEFORE looking at the solutions.ACCT 251 Management Accounting Hamilton NMSU-- Main Fall 2009 3 Chapter quizzes: There will be a quiz over each chapter. The quizzes will test concepts and tools. The quizzes will be found on the “Assessments” link in BlackBoard. Each quiz will consist of 30 questions that may be multiple choice, short answer, or problem questions. The quiz will be available the entire week we are covering a chapter. You can take each quiz up to 3 times. The scores will be averaged, so it is to your advantage to score the highest grade possible each time you attempt the quiz. Exams: There will be 2 exams. Each will cover 5 chapters. Exams will consist of questions from the chapter quizzes plus some additional ‘new’ questions. You may use your book, online materials, or notes while taking the exam. You may NOT use other class members, friends, etc. This would be considered academic dishonesty (see below). Keep in mind that the exam does have a time limit and cannot be retaken. The exams will be October 8 & December 9. Time and locations will be announced. The exam may not be taken on another day and no makeup exams will be granted. Project: There will be an end of semester project. Details will be provided as the semester progresses.