SAN JOSE STATE UNIVERSITY

BUSINESS 21 – MANAGERIAL ACCOUNTING

SECTION 7, FALL 1999

M 6:00 pm-8:45 pm BC 118
INSTRUCTOR: John Easterday
Room: BC118 Office hours: M 5:00 pm-6:00pm BT 953 by appointment only
Phone:408.748.5380 Fax: 408 986-2839
e-mail: John_Easterday@amat.com
COURSE DESCRIPTION:
An introduction to Managerial Accounting and its role in the business decision making process. Managers need information to carry out three essential functions in an organization, (1) planning operations, (2) controlling activities, and (3) making decisions. The purpose of this course is to show what kind of information is needed, where it can be obtained and how it can be used to help managers carry out their planning, controlling, and decision-making responsibilities.
REQUIRED TEXT:
MANAGERIAL ACCOUNTING, Garrison and Noreen, Ninth Edition, Irwin McGraw-Hill, 2000

Workbook/Study Guide for Managerial Accounting, Garrison and Noreen, Irwin McGraw-Hill, 2000 (Optional)
SECRETS TO SUCCESS:

This course is rigorous and very fast paced. It will not be an easy course, and one you won’t be able to neglect assuming you can catch up later. Your success depends on:

  • Reading the text and completing homework assignments prior to coming to class
  • Coming to every class on time and engaging in the subject matter through active listening and participation
  • Using additional resources such as study guides and the student section of the text’s web site (http://www.mhhe.com/business/accounting/garrison/Student/index.htm)

Following these guidelines will greatly enhance your chances of success, ignoring them will most likely result in either failing the class and/or getting a grade far below your intellectual capability.
CLASS CONDUCT:

You will be expected to conduct yourself with integrity in a professional manner. Disruptive behavior will not be tolerated. Any dishonesty (cheating) will result in your expulsion from the class and a grade of F in addition to any penalties the University may take.

 
 

GRADING AND TESTING:
3 interim exams

60%
Quizzes (drop lowest, replace 1 w/homework %)

20%
Final exam (comprehensive)

20%
Total

100%

Grade

-

Grade %

+

A’s

90-92

93-96

97-100

B’s

80-82

83-86

87-89

C’s

70-72

73-76

77-79

D’s

60-62

63-66

67-69

F

0-59

 

COURSE OUTLINE

The following course outline is subject to change. All deviations will be announced in class. Further homework and/or assignments may also be announced in class.

Date

Chapters

Topics/ Agenda

Homework

8/28/00

1

2
  • Managerial Accounting & the Business Environment.
  • Cost Terms, Concepts, and Classifications

-

9/4/00
  • Labor Day, NO CLASS

-

9/11/00
  • Review Chapters 1 & 2 Exercises & Problems
  • Chapter 1-2 Quiz
  • Chapter 3 Lecture: Job-Order Costing
  • Review Chapter 3 Exercises

E1-1, E1-2

P2-9, P2-16

 

E3-4, E3-6

9/15/00

-

 Last day to Drop

-

9/18/00

3
  • CLASS STARTS LATE! 7:30-8:45 PM
  • Review Chapter 3 Problems
  • Chapter 3 Quiz

P3-17, P3-21

9/25/00

1-3
  • 1st Exam, Chapters 1-3

-

10/2/00

5
  • Review Exam
  • Chapter 5: Cost Behavior: Analysis and Use
  • Review Chapter 5 Exercises

 

E5-6, E5-9

10/9/00

5

6
  • Review Chapter 5 Problems
  • Chapter 5 Quiz
  • Chapter 6 Lecture: Cost-Volume-Profit Relationships
  • Review Chapter 6 Exercises

P5-13, P5-17

 

E6-1, E6-8

10/16/00

6

7
  • Review Chapter 6 Problems
  • Chapter 6 Quiz
  • Chapter 7 Lecture: Variable Costing
  • Review Chapter 7 Exercises

P6-10, P6-14

 

E7-5, E7-7

10/23/00
  • 2nd Exam Chapters 5-7

-

10/30/00

10
  • Review 2nd Exam
  • Chapter 10 + Appendix: Standard Costs
  • Review Chapter 10 Exercises

 

E10-3, E10-5

11/6/00

10

9
  • Review Chapter 10 Problems
  • Chapter 9 Lecture: Profit Planning
  • Review Chapter 9 Exercises

P10-13, P10-15

E9-2, E9-3

11/13/00

11
  • Review Chapter 9 Problems
  • Chapter 9 Quiz
  • Chapter 11 Lecture: Flexible Budgets & Overhead Analysis
  • Review Chapter 11 Exercises & Problems

P9-15, P9-21

 

E11-6, E11-8

11/20/00

9-11
  • 3rd Exam Chapters 9-11

-

11/27/00

4
  • Review 3rd Exam
  • Chapter 4 Lecture: Process Costing
  • Review Chapter 4 Exercises

 

E4-8

12/4/00

8
  • Review Chapter 4 Problems
  • Chapter 4 Quiz
  • Chapter 8 Lecture: Activity Based Costing
  • Review Chapter 8 Exercises

P4-17, P4-21

 

E8-7, E8-11

12/11/00
  • Review Chapter 8 Problems
  • Chapter 8 Quiz
  • Semester review for Final Exam

P8-12, P8-14

12/18/00

-

 Final Exam 6PM-8:45PM

-

12/20/00

-

 Finals make-up day

-

12/23/00

-

 Winter Break

-

 

Answers:

(See attached file: P9-21.pdf) (See attached file: E10-5.pdf)(See attached file: E1-1&2.pdf)(See attached file: E11-6.pdf)

(See attached file: E11-8.pdf) (Seeattached file: E3-4.pdf)(See attached file: E3-6.pdf)(See attached file:E4-8.pdf)

(See attached file: E5-6.pdf)(See attached file: E5-9.pdf)(See attached file: E6-1.pdf)(See attached file: e6-8.pdf)

(See attached file: E7-5.pdf)(See attached file: E7-7.pdf)(See attached file: E8-11.pdf)(See attached file:E8-7.pdf)

(See attached file: E9-2.pdf)(See attached file: E9-3.pdf)(See attached file: P10-13.pdf)(See attached file: P10-15.pdf)

(See attached file: P2-16.pdf)(See attached file: P2-9.pdf)(See attached file: P3-17.pdf)(See attached file: P3-21.pdf)

(See attached file: P4-17.pdf)(See attached file: P4-21.pdf)(See attached file: P5-13.pdf)(See attached file:P5-17.pdf)

(See attached file: p6-10.pdf)(See attached file: p6-14.pdf)(Seeattached file: P8-12.pdf)(See attached file: P8-14.pdf)

(See attached file: P9-15.pdf)(See attached file: E10-3.pdf)