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Cost Accounting
SYLLABUS FOR MANAGEMENT ACCOUNTING – ACCT 5100/7100 PROFESSOR LINDA BAMBER Fall 2012

Date
8/14 Tue.

Topic
Introduction to Management Accounting and Professionalism

Chapter and Reading
Course Outline Syllabus eLC Student Orientation: http://elc.uga.edu/student_orientation /index.html

Assignment Due Today
1) Hand in your ACCT 5100/7100 profile. 2) Form teams of four with no more than one MBA student per team (I will try to fill out teams of two or three). One team member should email me the names of all team members and your team name, ASAP. If I don’t hear from you by 11:00 am on Wednesday, I will assign you to a team. 3) Follow the instructions on the course announcement page to complete your personal web page.

Differences between Financial and Managerial Accounting

8/16 Th.

Handout – Advice on Using Your Textbook Ethics, The Value Chain Handout – Chapter 1 Learning Objectives HDR 1

1) Do problem 1-29 (Assume the earnings subject to discussion are reported on the financial statements.) 2) Do the Gibson Guitar Case (in the Bel-Jean handout packet or under the Course Materials tab, in the Week 1 folder). 3) Do 2-20 (the cost object is the entire product line, not the individual car). (75 min.)

Cost Terms and Purposes

Handout – Chapter 2 Learning Objectives HDR 2 (pp. 26-37) Two Articles – Where Toyota Went Wrong; Toyota Is Changing How it Develops Cars (Classify the activities and costs discussed in these articles in Toyota’s value chain. How has Toyota shifted emphasis across the elements of its value chain?)

Date
8/21 Tue. Quiz #1

Topic
Service, Merchandising, and Manufacturing Firms’ Financial Statements

Chapter and Reading
HDR 2 (Entire chapter) Financial Statement Format Handout Tull Points of Pride, rankings, CPA pass rates, & employment statistics WSJ Article–Ford Ramps Asian Car Plans (W hy does Ford expect increasing sales volume to increase op. margin %?)

Assignment Due
2-14, 2-27, 2-36, 2-37, 2-42 (90

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