Principles of Accounting II School of AccountancyACCT 2102 Robinson College Of Business Bldg.Mondays, Wednesdays & Fridays Georgia State UniversityFall Semester, 2000 5th Floor; (404)651-2611COURSE MATERIALS:Managerial Accounting (1st edition), John Y. LeeSolutions to Assigned Problems - this material is accessible over the netand will be useful during the class discussions and as an additionallearning tool. There is no charge for these notes.Power Point or WORD Notes on Selected Topics - this material is accessibleover the net and will be useful during the class discussions and as anadditional learning tool. There is no charge for these notes. The notesare referred to on the syllabus as “PPN” for Power Point Notes and “WN”for WORD notes.NOTE: The Class Policies provided with this syllabus specify all therequirements regarding grading, testing, attendance, and other importantissues related to this course. Please read these policies very carefully. Problem & ExerciseClass Date Topic & Reading Assignment Assignment: 1 Aug. 21 Introduction to managerial accounting Monday Financial vs. Managerial Accounting Changing Environment & The New Managerial Accounting Ethics In Management Accounting - Read: Chapter 1 PPN-01__________________________________________________________________________ 2 Aug. 23 Introduction to managerial accounting E1-1, E1-2 Wednesday (Continued) - Read: Chapter 1 PPN-01__________________________________________________________________________ 3 Aug. 25 Introduction to managerial accounting P1-4 Friday (Continued) - Read: Chapter 1 PPN-01Problem & ExerciseClass Date Topic & Reading Assignment Assignment: 4 Aug. 28 Cost Concepts & Behavior Patterns E2-1, E2-2 Monday Cost Objects & Cost Tracing* E2-8 Various Cost Classifications Cost Classifications Manufacturing Cost Flows Cost Behavior Patterns Types of Fixed Costs Additional Cost Classifications - Read: PPN-02 & PPN-02A Chapter 2 *Topics not discussed in text in chapter 2 (See PPN-2)__________________________________________________________________________ 5 Aug. 30 Cost Concepts & Behavior Patterns E2-10, P2-12 Wednesday (Continued) - Read: PPN-02 & PPN-02A Chapter 2__________________________________________________________________________ 6 Sept. 1 Cost Concepts & Behavior Patterns P2-16, P2-19 Friday (Continued) - Read: PPN-02 & PPN-02A Chapter 2__________________________________________________________________________ Sept. 4 LABOR DAY HOLIDAY - NO CLASSES__________________________________________________________________________ 7 Sept. 6 Cost-Volume-Profit Analysis E3-1, E3-2 Wednesday CVP Analysis - Single Product: E3-3, P3-11 - Contribution margin per unit - Break-even point in units - Safety margin in units - Units required to reach targeted income levels (before & after-tax bases) - Operating Leverage - Sensitivity Analysis - Read: Chapter 3-pgs: 58-73 PPN-03 - Note: Graphical analysis will not be emphasized Problem & ExerciseClass Date Topic & Reading Assignment Assignment: 8 Sept. 8 Cost-Volume-Profit Analysis P3-13Friday (Continued) - Read: Chapter 3-pgs: 58-73 PPN-03__________________________________________________________________________ 9 Sept. 11 Cost-Volume-Profit Analysis HO:3-1 Monday (Continued) (Comprehensive - Read: Chapter 3-pgs: 58-73 problem) PPN-03__________________________________________________________________________ 10 Sept. 13 Job Order Costing E4-1, E4-2 Wednesday Cost Flows Through JO Costing Sys. E4-3, E4-4 Determining Overhead Applic. Rates Actual & Normal Costing Systems Job Order vs. Process Costing Determining the cost of jobs - Note: Students are not responsible for journal entries Students are responsible for T-account flows through the three inventory accounts and CGS - Read: Chapter 4-entire chapter Chapter 5-pgs: 166-168 PPN-04 & PPN-04A__________________________________________________________________________11 Sept. 15 Job Order Costing E4-6, E4-11 Friday (Continued) P4-17 - Read: Chapter 4-entire chapter Chapter 5-pgs: 166-168 PPN-04 & PPN-04A__________________________________________________________________________12 Sept. 18 Job Order Costing HO: 4-1 & 4-2 Monday (Continued) (Comprehensive JO Costing - Read: Chapter 4-entire chapter Problems) Chapter 5-pgs: 166-168 PPN-04 & PPN-04AProblem & ExerciseClass Date Topic & Reading Assignment Assignment: 13 Sept. 20 Review of key concepts of Chapter 4 Wednesday__________________________________________________________________________ 14 Sept. 22 Review of key concepts of Chapter 4 Friday FIRST EXAM: Part 1 (20 minutes)__________________________________________________________________________ 15 Sept. 25 FIRST EXAM: Parts 2 & 3 (1 hour) Monday All Materials Covered To Date__________________________________________________________________________ 16 Sept. 27 Review of First Exam Wednesday_______________________________________________________________________ 17 Sept. 29 Cost-Volume-Profit Analysis E3-9, P3-18 Friday CVP Analysis - Multiple Products P3-20 Contribution Margin Ratio or % - All analyses expressed in sales dollars - Read: Chapter 3-key pgs: 70-81 PPN-03_______________________________________________________________________ 18 Oct. 2 Cost-Volume-Profit Analysis HO:3-2 Monday CVP Analysis - Multiple Products (Comprehensive Contribution Margin Ratio or % Problem) - All analyses expressed in sales dollars - Read: Chapter 3-key pgs: 70-81 PPN-03_______________________________________________________________________19