THE UNIVERSITY OF TEXAS AT SAN ANTONIO PRINCIPLES OF ACCOUNTING II ACC 2033 – SPRING 2013
| Adrian Wong, Ph.D.
| BB 4.06.28
| Sec 005: 2:00 pm – 3:15 pm / TR Sec 901: 8:00 pm – 9:15 am / TRSec 004: 11:00 am–12:15 pm / TR(Class in Spanish)
| Office Hrs
| 12:30 pm – 2:00 pm / TR
| Course Files
| Sec 005: TBA Sec 901: TBASec 004: TBA
| ACC 2013 with a grade of “D” or better
Managerial accounting is a set of tools and techniques that could almost be called simply management. From budgeting, to the allocation of company resources, to pricing the company’s products, all managers use the results of management accounting on a daily basis. The purpose of this course is to provide you, as future managers, with an introduction to and an appreciation of the vast array of tools and techniques that comprise management accounting.
An introduction to the determination, development, and uses of internal accounting information needed by business management to satisfy customers while controlling and containing costs. The course is designed for all business students, whether future users or preparers of accounting information.
Weygandt, Kimmel, and Kieso 2010. Managerial Accounting: Tools for Decision Making (5th Edition). John Wiley & Sons: Hoboken, NJ. ISBN 978-1-118-28886-3. Visit the “Wiley Plus” website (see link in Blackboard) for more information about how to purchase access to the electronic version of the book.
BACHELOR OF BUSINESS ADMINISTRATION PROGRAM GOALS
Students graduating with a bachelor of business administration (BBA) will be able to: 1. communicate, orally and in writing, information and ideas pertinent to business decision making; 2. use quantitative analysis and quantitative and non-quantitative reasoning to effectively identify and solve business problems; 3. use current information technology to support business decision making; 4. incorporate a global perspective in business decisions; 5. identify ethical and legal issues in a business context and find alternatives that demonstrate ethical values.
In this course:
1. students will submit written responses to certain assignments and will interactively discuss the issues and concepts in class; 2. most of the assigned accounting exercises, problems and examinations will require quantitative and qualitative reasoning skills to successfully complete the assignments; 3. spreadsheet and/or Internet technology will be used from time to time to support accounting class assignments; 4. most class discussions will relate the subject material to the broader global market perspective, and some assignments and examination questions will relate specifically to the global accounting environment; 5. the reading assignments and/or class discussions will relate the accounting issues to their broader social, moral, ethical and public policy implications.
NOTES ON BLACKBOARD AND EMAIL
Blackboard is the communication hub for this course. All grades, notices, and notes are available through that site. PowerPoint slides and other support materials will be available on Blackboard by 5:00 pm the night before your class. You are expected to print out these materials before class and use them to follow extended examples in class.
All email messages should be sent to my UTSA email address (email@example.com). Please refrain from using Blackboard’s internal email system to communicate with me. Make sure you check your email on a regular basis since some of my messages will be time sensitive.
There are 450 possible points in this course. Points will be distributed as follows:
Exam #1 (Ch. 1, 2, and 4)
Exam #2 (Ch. 5, 6, and 8)
Exam #3 (Ch. 9 and 11)
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