COURSE SYLLABUS
[Spring, 2013]

Course: ACC 2302-201 Introduction to Managerial Accounting
The course meets in Pellegrino Hall, Room 114, from 10:30 to 11:20 A.M. each Monday, Wednesday, and Friday . The first class meeting is on January 23, 2012.
Credit hours: 3. Instructor: Jui-Chin Chang, Ph.D., CMA, CFM, Assistant Professor Office Hours: WHTC- 218B (956) 326-2501 Monday 11:30AM-12: 30 PM& 1:30 – 3:00 PM Wednesday 11:30AM-12: 30 PM &1:30 – 3:00 PM Friday 11:30AM-12: 30 PM E-mail: E-Learning (Angel): www.tamiu.edu/elearning/?id=2 Required Text: Introduction to Managerial Accounting (6th Ed) with Connect (Loose Leaf), P. Brewer, R. Garrison, & E. Noreen, McGraw-Hill/ ISBN: 9780078005305.

Recommended: Wall Street Journal and BusinessWeek

Prerequisite: ACC2301 with a grade “C” or better

Course Description: This course will demonstrate the flexibility of the use of managerial accounting information to supply managers and other internal stakeholders for business decision-making. Upon completion of this course, students should possess a basic working knowledge and understanding of the accounting information systems used to provide information to internal stakeholders. The course gives students opportunities to prepare and analyze business transactions, prepare budgets, journal entries and financial statements.
Course Goals: This course provides students with both an opportunity to learn accounting rules and to develop critical thinking capacities. Students should possess several core competencies in the business education upon completion of this course as the followings:
1. Solid Foundation of Business: Concepts focus on the planning, controlling, and accounting for an understanding of economic events and business practices.
2. Analytical and communication Skills: Accounting requires an understanding of relevant economic movements in business resources planned and used and how they are timely collaborated and communicated.
3. Knowledge and Understanding of the Dynamic Environment: Accounting by its very nature must account for the effect of outside economic forces and regulations on an accounting entity.
4. Knowledge and Understanding of Teamwork: Accounting professions gather relevant, reliable and timely information from different sources to provide useful accounting information to dynamic users. This course encourages student participation in teams and corporate activities.
5. Ethics and accounting profession: Accounting profession emphasizes professional competence to provide useful information, the obligation to communicate fairly and objectively to accounintg users, the credibility and integrity to provide “trueful” accounting information, and be sensitive to employee motivation and the responsibility to safeguard economic assets.

Learning Outcomes/Objectives: After completion of this course, students should be able to define, differentiate, analyze, explain, and apply the followings: 1. Prepare product costing statements for planning and control. 2. Analyze financial information for decision support. 3. Discuss and apply a variety of management accounting statements 4. Compare and contrast various methods of cost allocation 5. Determine relevant costs for management decision making. 6. Produce operating budgets and basic issues with regard to profit planning. 7. Apply basic tools and measures to evaluate managerial performance in various organization units 8. Promote an understanding and appreciation for accounting in business and society

Grading Policy
Grades will be based entirely upon performance on examinations, quizzes, homework, projects, and other written exercises. The examinations will be based on the text, class lectures, projects, and any handout materials. Student responses on every assignment, examination, and project will be graded for content, organization, grammar, and spelling.
Evaluation will be based entirely upon performance on tests, written assignments, and projects. The grade points

| | | Points | | Exam #1 | | 100 points | | Exam #2 | | 100 points | | Exam #3 | | 100 points | | Final ExamProjectsHomework | | 200 points100 points200 points | | Quizzes | | 200 points | | Total | | 1000 points | The number of points earned will be converted to an equivalent final letter grade for the course in accordance with the following scale:

Points | | Grade | 900 – 1000 pts | | A | 800 – 899 pts | | B | 700 – 799 pts | | C | 600 – 699 pts | | D | 0 – 599 pts | | F |

The grade is subject to be modified if your grade scale is in 2% margin from one scale to anther and only if you attend at least 85% of the classes and finish 85% of homework and quizzes.

In this course, the professor develops the exams, quizzes, projects and other assignments to ensure students to have sufficient managerial accounting basic competence. STUDENTS SHOULD HOLD FULL ACCOUNTABILITY/RESPONSIBILITY FOR THEIR OWN PERFORMANCE. The professor has obligation to follow her/his professional integrity to record students’ performance objectively and credibly. Any modification on grading policy is upon the professor’s discretion. STUDENTS SHOULD NOT USE ANY UNDULY MEANS TO INFLUENCE THE GRADING POLICY.

Examination Format
The format of quizzes will be multiple choices but exams will be multiple choices and short problems. The multiple-choice questions for the first three exams will be tested online through CONNECT and the short problems will be tested in class. The final exam is a comprehensive exam and will be tested in class at the university scheduled time. The first three exams will be worth 100 points each and final exam will be 200 points. Exam questions will not be identical to homework and quiz questions. Efforts are made to balance the weight of multiple choice and short problems on each exam. In addition, students must complete a comprehensive final examination. THE FINAL EXAMINATION WILL BE ADMINISTERED ON THE DATE INDICATED ON THE UNIVERSITY FINAL EXAM SCHEDULE. IMPORTANTLY, THERE WILL BE 100 POINTS DEDUCTION FROM STUDENTS’ EARNED POINTS IF STUDENTS DO NOT COMPLETE A COMPREHENSIVE FINAL EXAMINATION AND NONE OF THE EXAMS WILL BE DROPPED.

Correction of Grading Errors
All requests regarding course record corrections (e.g. exams, quizzes, projects, attendance) must be submitted in writing within one (1) week after graded materials were handed back, reviewed in class and/or after grades have been posted on e-learning. After that time, all grades and records become final. Please note that any and all changes are at the sole discretion of the instructor.

Quiz and Homework Assignments:
For homework and quizzes, students will submit assignments online for grading using McGraw-Hill Connect Homework system. Each student must set up an individual account using an access code. You will need an access code and email address to do so. Your access code comes with the purchase of a NEW textbook. Once setup, you will be able to access to the online assignment program. You will have three opportunities to submit each quiz and each homework assignment (to earn the highest possible score). Assignments and quizzes are tied to the textbook chapters discussed each week. Consequently, due dates for each chapter are set to encourage active student participation. Once a due date has passed, students will be denied access to those assignments. The homework and quiz grades are based on the percentage of correct responses recorded in the online. THIS IS THE ONLY METHOD OF HOMEWORK SUBMISSION. NO EMAILED, FAXED, OR HARD COPIES OF HOMEWORK SUBMISSION WILL BE ACCEPTED.
Due dates: Homework and quizzes are due by midnight on the Sunday after the week that the chapter is covered. E.g., the homework and quiz for Chapter 3 will be due at 11:55 PM on Sunday, Feb. 10th.
Exception: the homework and quizzes for Chapters 1 and 2 are due at 11:55 PM on Sunday, Feb. 10th. This exception is granted to accommodate late registrants.

McGraw-Hill CONNET Link: You need to use your book code to register online and your link is http://connect.mcgraw-hill.com/class/j_chang_spring2013acc2302_201. The technology sufficiency is your own responsibility to do your assignments online. If you have any technical problems, you should contact the publisher’ technical support center, the link is http://www.mhhe.com/support or Call: 800-331-5094.

Attendance Policy: Prompt and regular attendance at all class sessions is essential if the student is to achieve the most benefit and learning from this course. If you do not attend, you do not learn. In the event that you miss a class, it is your responsibility for finding out what topics were discussed, what additional assignments may have been made, and what material may have been distributed in class from your classmates.

Other course policies:

Class rules

Students are expected to maintain proper class decorum. Come to the class on time, and remain in the class until the end.

All cell phones, pagers, beepers, iPods, and any other electronic communication devices must be turned to the “off” or “vibrate” position during class. Students are required to act in a professional, respectable, and courteous fashion at all times in each and every interaction with other students and with members of the faculty. Unprofessional and disrespectful conduct includes, but is not limited to, text messaging or talking on cell phones, talking among and between students outside of the context of the classroom discussion, and the wearing of headgear by males or earphones by any student. Students who use a laptop computer during the class are expected to refrain from surfing the internet or engaging in any other distracting activities during class time.

Attendance: Required.

Statistics show that students who miss three or more of my classes do poorly; frequently, they earn a failing course grade. Note that I also use attendance as a factor in the subjective rating of students; see the grading policy.

Academic Integrity

You should have learned about honesty, morality, and ethics long before entering the university. Here is a zero-tolerance policy on student academic misconduct in this course (also see the Plagiarism and Cheating Policy).

Make-up policy: Since attendance is required, there will be NO MAKE-UP, unless there is an extremely good reason for the absence. Make up exams will be given only for the following excused absences: 1. Illness of the student. A letter from the doctor is required. 2. Death in the immediate family. A copy of the death notice or newspaper obituary is required. 3. Court appearances. A copy of the court document is required.

Note: Car trouble is not sufficient reason; get a taxi, if necessary. A letter from doctor who should not be your father, mother, uncle or aunt unless you can obtain another document from his/her peer to prove that he/she is best suitable person to treat you.

If you miss a test: You must provide proper documentation within ten days of the missed test, unless circumstances exist in which it is reasonable for you not to be able to do so. If you are anywhere on campus for any reason within ten days of the missed test, then I assume that you were able to provide proper documentation. If the documentation is turned in later than ten days following the missed test, your test grade is zero.

Academic Effort: I expect you to do your own best work, whatever that best work is and turning in required work on time.

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Classroom Behavior The A.R. Sanchez, Jr. School of Business encourages classroom discussion and academic debate as an essential intellectual activity. It is essential that students learn to express and defend their beliefs, but it is also essential that they learn to listen and respond respectfully to others whose beliefs they may not share. ARSSB will always tolerate diverse, unorthodox, and unpopular points of view, but it will not tolerate condescending or insulting remarks. When students verbally abuse or ridicule and intimidate others whose views they do not agree with, they subvert the free exchange of ideas that should characterize a university classroom. If their actions are deemed by the professor to be disruptive, they will be subject to appropriate disciplinary action, which may include being involuntarily withdrawn from the class. Copyright Restrictions The Copyright Act of 1976 grants to copyright owners the exclusive right to reproduce their works and distribute copies of their work. Works that receive copyright protection include published works such as a textbook. Copying a textbook without permission from the owner of the copyright may constitute copyright infringement. Civil and criminal penalties may be assessed for copyright infringement. Civil penalties include damages up to $100,000; criminal penalties include a fine up to $250,000 and imprisonment. Copyright laws do allow students and professors to make photocopies of copyrighted materials, but you may copy a limited portion of a work, such an article from a journal or a chapter from a book for your own personal academic use or, in the case of a professor, for personal, limited classroom use. In general, the extent of your copying should not suggest that the purpose or the effect of your copying is to avoid paying for the materials. And, of course, you may not sell these copies for a profit. Thus, students who copy textbooks to avoid buying them or professors who provide photocopies of textbooks to enable students to save money are violating the law. Plagiarism and Cheating Plagiarism is the presentation of someone else’s work as one’s own. Recently, the Internet has complicated the picture. Getting something from the Internet and presenting it as one’s own is still plagiarism. Copying another student’s paper or a portion of the paper - is usually called “copying”. Neither plagiarism nor copying will be tolerated. Should a faculty member discover that a student has committed plagiarism, the students will receive a grade of ‘F’ in that course and the matter may, if necessary, be referred to the TAMIU Honor Council for possible disciplinary action.

Students with Disabilities Texas A&M International University seeks to provide reasonable accommodations for all qualified persons with disabilities. This University will adhere to all applicable federal, state, and local laws, regulations and guidelines with respect to providing reasonable accommodations as required to afford equal education opportunity. It is the student’s responsibility to register with the Disabilities Services Coordinator located in the Student Counseling Center and to contact the faculty member in a timely fashion to arrange for suitable accommodations. Safety and Security- You are the Difference Your safety and security are of prime concern here at Texas A&M International University, and the University police department work hard to ensure the campus is a safe place to live, learn, work and play. TAMIU is not, however, exempt from crime. To be safe and secure, you must take common sense precautions. Be alert and aware of those around you; look out for the safety of others. Do not leave valuables unattended; do not attempt to touch or interfere with our wildlife. Student Responsibility for Dropping a Course It is the responsibility of the STUDENT to drop the course before the drop date. Faculty is not responsible for dropping students who suspend class attendance. Final Examination The University requires all final Examinations be comprehensive and be given on the day specified.

THE INSTRUCTOR RESERVES THE RIGHT TO MAKE CHANGES TO THIS SYLLABUS AS NEEDED AND WITH NOTIFICATION TO STUDENTS

Spring 2012 tentative calendar for ACC-2302_201

Dates to keep in mind:

January 22 First Class Day of Spring 2013.

February 6 Last day class may be dropped without record

March 11-16 Spring break, no class.

March 13 Mid-term grades due

March 29-30 Easter Holiday, no class

April 18 Last day a course may be dropped without a grade.

May 7 Last day of classes 15 Final exam, Wednesday, beginning at 8:00 AM

Course Outline
This schedule of assignments/examinations is subject to change. Changes, if any, will be announced in class and posted on ANGEL. Your professor will review some of assigned assignments under the time constraint of class hours. Completion of homework and quiz assignments is the students’ responsibility for learning.

Week | Date | Class Topics/Reading Assignments | In-Class Exercises | 1 | 1/23 &1/25 | Introduction of syllabusChap 1, Managerial Accounting and Cost Concepts | E1-1, E-2, E1-3, E1-4, E1-6, E1-7, E-11 | 2 | 1/28, 1/30, 2/1 | Chap 2 Job-Order Costing | E2-1, E2-2, E2-3, E2-4, E2-5, E2-7,E2-8,E2-11, E2-12, E2-13 | 3 | 2/4, 2/6,2/8 | Chap 3 Activity-based Costing | E3-1, E 3-2, E3-3, E3-5, E3-7,E3-9,E3-10 | 4 | 2/11, 2/13, 2/15 | 2/11 Review Chapters 1-3First Exam: 2/13 & 2/15 | | 5 | 2/18, 2/20, 2/22 | Chap 5 Cost-Volume-Profit Relationship | E5-1, E5-4, E5-5, E5-6,E5-7,E5-8,E5-9,E5-10, E5-11,E5-12,E5-18 | 6 | 2/25, 2/27, 3/1 | Chap 6 Variable costing and segment reporting | E6-3, E6-4, E6-7, E6-8, E6-9, E6-10,E6-11 | 7 | 3/4, 3/6, 3/8 | Chap 7 Profit Planning | E7-1, E7-2, E7-3, E7-4, E7-5, E7-6. E7-7, E7-8, E7-9, E7-10 | 8 | 3/11, 3/13, 3/15 | Spring break, no Class | | 9 | 3/18,3/20,3/22 | 3/18 Project I Due, Review Chaps 5-7, Second Exam: 3/20 &3/22 | | 10 | 3/25, 3/27, 3/29 | Chap 8 Flexible Budgets, Standard Costs and Variable Analysis ; 3/29 Easter Holiday, no class | E8-1, E8-2, E8-3, E8-4, E8-5, E8-6,E8-9, E8-10 | 11 | 4/1, 4/3, 4/5 | Chap 9 Performance Measurement in Decentralized Organization | E9-1, E9-2, E9-5, E9-6, E9-7, E9-8, E9-9;PR9-15A | 12 | 4/8. 4/10, 4/12 | Chap 10 Differential Analysis | E 10-1, E10-2, E10-3, E10-4, E10-5, E10-6,E10-7,E10-10; | 13 | 4/15, 4/17, 4/19 | 4/15 Review Chaps 8-10 , Third Exam: 4/17& 4/19 Third Exam | | 14 | 4/22, 4/24, 4/26 | Chap 11 Capital Budgeting Decision | E11-1, E11-3, E11-4,E11-5, E11-6, E11-7, E11-8, E11-9 | 15 | 4/29, 5/1, 5/3 | Project II due on 4/29Chap 12 Statement of Cash Flows | E12-1. E12-2, E12-3, E12-4, E12-5; PR12-8A | 16 | 5/6 | Review Chapters 1-3 & Chapters 5-12 | | | 5/7; 5/15 | 5/7Last Class Day; 5/15 Final comprehensive exam, Chaps 1-3 & Chapters 5-12, Wednesday, beginning at 8:00AM | |

Student Acknowledgment and Acceptance I have received and read the attached course syllabus and agree to abide by all of the requirements stipulated therein. | | | Student’s Name (print neatly) | | ID No. | | | | E-Mail Address | | Major | | | Sophomore | | Junior | | Senior | | Master | | | |

| | | Student’s Signature | | Date |