COLORADO STATE UNIVERSITYACT 220: INTRODUCTION TO MANAGERIAL ACCOUNTINGDR. SAMELSONFALL, 2019 Contact information:Email: [email protected]: 252 Rockwell, Hours: 10:00 – 11:00 MWF and 12:45 – 1:45 MW, or by appointmentThere is no TA for the class. Students can receive tutoring help in the tutoring lab (Rockwell 40).Textbook: Introduction to Managerial Accounting, 8th ed., by Brewer, Garrison, and Noreen.You have been automatically enrolled in the electronic version of the course. You mayalso purchase a paper copy through the publisher, or through the bookstore. You shouldhave received emails from the bookstore explaining how this works. In addition, a representative of the publisher will be present the first day of class to explain the operationof the software. Course Learning Objectives:This course is an introduction to the use of accounting information to assist managementin the evaluation of the business enterprise and aid in their planning, operating, and controlling functions. Upon completion of the course, students should be able to:a. Identify information relevant for management decision-making in organizations.b. Collect, present, and interpret both quantitative and non-quantitative information used for organization decision-making.c. Demonstrate knowledge of ethical issues, social responsibility, sustainability, and current business trends in the context of managerial accounting.d. Apply analytical and critical thinking skills through a demonstrated ability to: perform production costing analyses; complete a cost-volume-profit analysis; perform a breakeven analysis; develop organization budgets; perform variance analyses; and perform capital budgeting analyses.Grading:There will be two exams during the semester, counting 64 points each, on the dates specified below. A final examination will be given at the common exam time for Principles of Accounting. The final exam will count 128 points. There will also be 16 graded assignments in Canvas (fourpoints each), for a total of 320 points available. An extra-credit assignment will be availablelate in the semester. It is necessary to earn 165 points to pass the class with a grade of D, and192 points to receive a grade of C. Grades above C will be determined on a curve that will be setat the end of the semester. Plus/minus grading is used.Policies:1. Regular attendance in class is strongly encouraged. You are responsible for all material presented and announcements made in class. If you need to leave class early, please check with the instructor before class begins.2. Homework is an important learning tool. You will benefit by being prepared with each day’s assignment. Working with other students on homework is encouraged. No points are given for the completion of homework on-line or in class. 3. One or more graded assignments will be available for most chapters. Watch Canvas for the posting of these assignments. They will be available for 72 hours and then expire. Missed assignments may not be made up.4. Learning is most effective when it is active, not passive. Read and listen actively. Do not hesitateto ask questions.5. Exams must be taken at the scheduled times. Exceptions are discretionary with the instructor, and should be requested as far in advance of the scheduled time as possible, and for reasonable cause. RDS exams should be scheduled to begin between 8:00 and 8:30 on the day of the exam.6. The only calculators allowed on exams are the official accounting department calculator (TI-503SV) or the FIN 300 calculator (TI BA 2 plus). Other calculators in use may be confiscated and returned at the end of the exam.7. Please make sure your phone is turned off and put away during class. Use of recording devices isnot allowed.8. Ethical behavior is very important. Violations of generally accepted standards of academic behavior, such as cheating on exams or plagiarism, will be punished at the instructors’ discretion. In aggravated cases, a failing grade in the course may be assigned. You should be familiar with and adhere to CSU’s Academic Integrity Policy.COURSE SCHEDULE: Note that discussion questions are numbered separately in the text from other material. Exercises and problems are number sequentially, and so the schedule refers to both types as “problems”. All of the on-line problems for a chapter are listed in the class schedule for the first day, but really can be done at any time. Questions and problems listed as “in class” will be discussed in class for that day.Reading Questions in class Problems in class Problems on lineW 8/28 PrologF 8/30 Ch. 1 1,7,8,,9,10 1,2,5,11,23M 9/2 HOLIDAYW 9/4 4,18F 9/6 25M 9/9 Ch. 2 4,7,8,13 1,2,3,4,18W 9/11 7,11F 9/13 STUDY DAY: CLASS DOES NOT MEETM 9/16 Ch. 3 1,3,4,6 1,3,5,9,12W 9/18 13F 9/20 Ch. 4 4,5,6,7,8 1,3,8,12M 9/23 6W 9/25 9F 9/27 Ch. 6 1,2,3,8,9 4,5,6,7,14,18M 9/30 Appendix (6) 3 (app) 1,7 (app)W 10/2 11,13F 10/4 22M 10/7W 10/9 EXAMF 10/11 Ch. 7 (284-294) 1,3,10 1,2M 10/14 Ch. 7 (294-305) 11,13,15,16 4,5,11,16,21W 10/16 26F 10/18 Ch. 8 1,2,5,10 1,2,3,7,16M 10/21 11W 10/23F 10/25 Ch. 9 (392-400) 2,3 1M 10/28 Ch. 9 (401-414) 11,13,14 4,5,11W 10/30 17F 11/1 22M 11/4 Ch. 10 1,2,3,6,8 1,2,3,8,10,13W 11/6 5,12F 11/8 STUDY DAY: CLASS DOES NOT MEETM 11/11 17W 11/13 EXAMF 11/15 Ch. 11 2,5,8,9,10,11,13,16 3,8,11,13,18,19,21,22M 11/18 1,16W 11/20 5,7F 11/22 2,9THANKSGIVING BREAKM 12/2 10,26W 12/4 Ch. 12 (app) 1,6 2,3,4,5F 12/6 Ch. 12 1,4,5,8,9,15 2,4,6,7,19,25M 12/9 1,11W 12/11 15F 12/13 REVIEW DAYT 12/17 FINAL EXAM LOCATION TBA 9:40 -11:40