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Management Accounting Essay

1339 words - 6 pages

GSU MBA 8115, Syllabus, Aderhold Room 204, 4:30-7pm, Wednesday, Spring, 2010
MANAGEMENT ACCOUNTING

This course introduces you to a select set of topics on managerial decision-making and control, including basic cost concepts, inventory process systems, budgeting, performance measures, segments and transfer pricing. We will examine the current practices of these elements of managerial control in decentralized business organizations and conceptual issues related to designing effective managerial decision-making and control systems. The general aim of this course is to help you develop a basic but solid understanding of how management systems function, and to help you to develop a ...view middle of the document...

Any questions regarding the final exam or final grade must be brought to the attention of the instructor and resolved within the first three weeks of the following semester.

INSTRUCTOR: D. Wayne Drake
OFFICE HOURS: By appointment
PHONE: 770/393-9565 home – use this number, a fax is attached
404/413-7200 School of Accountancy

EMAIL: DRAKEWQKS@BELLSOUTH.NET
I use the GSU email system through GoSolar to communicate
with students. Please check your email daily. Be sure to regularly
empty your mailbox.
MATERIALS: Garrison, Noreen, and Brewer, Managerial Accounting, 13th
Edition, McGraw-Hill Irwin. (ISBN 978-0-07-337961-6) There has
been a substantial change in the problems at the end of each chapter when compared to the 12th Edition. The International Edition has different problems at the end of each chapter and should not be used.
OBJECTIVES: By the end of this course, you should be able to:
-understand and appreciate the valuable role of managerial
systems in business organizations;
-understand and apply basic cost concepts, inventory process
systems, budgeting, and performance measurement;
-identify and explain contentious issues in the design of
management systems; and
-develop a conceptual framework for analyzing strengths and
weaknesses of various practices of managerial decision-making
and control.

2
GRADES: First exam 30 Points (30% of grade)
Second exam 30 Points (30% of grade)
Final exam 30 Points (30% of grade)
Homework projects 10 Points (10% of grade)
Total 100
The homework projects are marked with an * on the schedule of
classes and are due on the day shown. You should work these in
groups.
A+ 97-100%, A 93-96%, A- 90-92%, B+ 87-89%, B 83-86%, B- 80-82%, C+ 77-79%, C 73-76%, C- 70-72%, D 60-69%, F 59% or below

HOMEWORK: A majority of your time in this course will be spent preparing
homework assignments. The expectation is that you will come to
class fully prepared. Active participation including expression of
differing views is always encouraged (and considered in grades).

For most students, the best method of acquiring accounting skills is to solve problems on your own on a daily basis. Selected exercises, problems and cases have been assigned to help you apply the material. You should be prepared to discuss the assignments during the class indicated on the following schedule. You may study in groups if you so choose (in fact, you should complete assignments marked * in groups – see below). The following class schedule presents a tentative plan of action. Changes may – and probably will -- be necessary. End of chapter assignments are indicated by a “Q” (question); “E” (exercise); “P” (problem); or “C” (case). Thus an assignment requiring “E 1-1” means that exercise 1 at the end of chapter 1 is to be completed prior to coming to the first class...

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