San Jose State University
College of Business
Department of Accounting and Finance
Advanced Cost Management--BA122B
Fall 2008
(updated 11/19/08)-Exam hints up

Section: T. 6pm - 8:45pm; BC 107
Office: BT 852
Office Hrs.: T,TH 2:00-2:50pm; after class or by appointment
Phone: 408.924.3468
Fax: 408.924.3463
E-mail: wfocpa@aol.com

COURSE DESCRIPTION:
I believe this course will enhance your professional career through an advanced understanding of contemporary cost management. The primary purpose of this course is to familiarize students with current management accounting tools and techniques. In addition, this course emphasizes team interaction within a setting of written and oral communication.

COURSE MATERIAL:
Required:   A Modular Series: Management Accounting--A Strategic Focus, Ansari, Bell and Klammer (specially printed modular text)...you need to order this at the bookstore--MAKE SURE IT HAS THE MODULES USED IN THIS COURSE.

                 It’s Not Luck, Eliyahu M. Goldratt
                 The Goal, Eliyahu M. Goldratt, 2nd Revised Edition

                  O'Brien 122B Course Reader, (Available at Copy Craft, 326 Santa Clara Street, San Jose; Tel: 294-6715).
                  O'Brien 122B Cases, (Available at Copy Craft, 326 Santa Clara Street, San Jose; Tel: 294-6715).
 

HOMEWORK ASSIGNMENT:
Before you come to each class, read the material as outlined in the syllabus.  The problems are to be completed before each class. Students will be expected to present solutions to selected homework assignments in class. While homework will not be routinely collected, it is absolutely necessary that you do your homework. Each chapter uses concepts and techniques learned in previous chapters. If you wish to understand the material better, you cannot afford to ignore the homework.

EXAMINATIONS:
There will be three (3) examinations including a semi-comprehensive final examination. Calculators will be allowed. Generally speaking, there will be NO make-up examinations. In the event of a rare emergency on the day of the examination, you should notify me as soon as possible. Use all available methods of communication. The final examination and presentation must be completed as scheduled. On each examination, an adjustment to each student’s raw score will be given based upon the average score of the top 10% of the class.

CLASS SESSION:
In class, we stress analysis and application of the concepts that you are expected to learn on your own. While we follow the general flow of the textbooks, we do not simply repeat the text. We emphasize important points, add new information, review homework problems and apply the concepts to real-world situations. Ample opportunities will be given to you in class for asking questions and answering questions raised by others. I expect each of you to be prepared for class.

GRADING AND GRADE CATEGORIES:
Grading will be based on the following scores:          The following grading distribution will be approximated:
            Exams (3) -100 points each              300                  A range 35%         90%-100%
            Cases                                              300                  B range 35%          80%-89%
            Participation                                     50                  C range 25%          70%-79%
             Total points                                   650                   D range 5%           60%-69%
                                                                                           F                           Below 60%
          

TEAM CASES
Several team cases will be assigned during the course of the semester including a final case on May. 20, 2008. These will be based on material contained in a variety of sources. The cases should be submitted in a professional business format. In addition, each team will present the results of their analysis to the class.

Good presentation skills are essential for success as a business professional. Each team will be required to give a 10 minute presentation for each case. While "designated presenters" may be used for the first two cases, all team members must participate in the final presentation. The presentations will be graded by your fellow students and me. As a result, you should emphasize audience attentiveness and interest.

Any violation of academic integrity in any of the exams or assignments (including unauthorized use of internet resources) will lead to a course grade of "F".

COURSE OUTLINE AND ASSIGNMENTS-acronyms refer to the first initials of the chapters in Ansari (other problems may be periodically assigned):