Northwest Missouri State University
51-646-40 - Managerial Accounting
January 12 – February 14, 2013 – St. Joseph site
Instructor: Dr. R. Wood
Office: Colden Hall 2100 (Maryville campus) Telephone: 562-1759
COURSE DESCRIPTION: A graduate level course in the principles and theory of managerial and cost accounting information. The course firsts develops an understanding of the concepts and procedures for a topical area and then through questions, problems, and case readings applies them. The major topical areas include the role of accounting information to management, cost concepts, cost behavior, costing systems, budgeting, allocation, relevant costs, variances, capital budgeting, planning and control.
TEXT: Managerial Accounting, Fourth Edition (2010), James Jiambalvo, Wiley, ISBN # 978-0-470-33334-1
Textbooks can be ordered through, http://www.nwmissouri.bncollege.com the Bearcat bookstore (660.562.1246), Amazon, or other online vendor.
ARTICLE READINGS: In addition to the textbook there are required article readings. These are listed in the syllabus and at the eCompanion site under the "Articles by Chapter" heading or in the webliography. Alternatively the articles may be found at most any University library, the full reference is given in the syllabus and online.
eCOMPANION SITE: The site is primarily organized by chapter. Each chapter lists the assigned review questions and problems along with their solutions, PowerPoint slides, additional problems for selected topics, and readings for some articles. Other article readings are found under the Webliography tab. A copy of the daily schedule and general syllabus items is also at the site.
OPTIONAL MATERIALS: http://www.wiley.com/college/jiambalvo (click on the “Student Companion Site” link) the site offers PowerPoint slides for each chapter, review questions and quizzes. Availability is not guaranteed, it is subject to Wiley Publishing.
COURSE OBJECTIVES: The course is designed to add understanding of management information needs, develop managerial accounting concepts, and the application of managerial accounting methods. The use of accounting data in aiding, planning, control, and decision making and its relationship to the management function is of primary importance. In addition the student will understand many of the various accounting analysis procedures available to management as well as their limitations. Upon completion of the course the student should have a broad understanding of the concepts and practice of managerial accounting, and how it aids managers in manufacturing and service environments.
ATTENDANCE: Successful completion of this course requires regular class attendance, especially in this short and condensed schedule. It is the student's responsibility to obtain any information missed in class from other students, including any announcements that may affect the schedule. Lectures, discussion, announcements, or assigned material will not be repeated for the benefit of absent students. Missing four classes or half the contact hours, whichever comes first, will result in a grade reduction of one letter grade, missing five classes will result in administrative withdrawal from the course or a grade of “F” as appropriate.
Northwest Missouri State University
51-646 - Managerial Accounting
PREPARATION and PARTICIPATION: Preparation for class is reading all chapter and article readings prior to class, you will obtain more and contribute more to class discussion. Assigned questions, exercises, and problems are optional in that they will not be collected, however it is expected that they will be completed, they are for your benefit and will help on exams. Assignments will be reviewed in class as time permits and when requested by the student. Cases or articles will be collected and graded as noted below. Students will also be...
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