BAAC
323: Cost and Managerial Accounting I
Fall 2008
Dr. Richard Newmark
Policies & Procedures
Last Updated 08/25/2008 3:16 PM
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General InformationCourse: BAAC 323-005 (11704) Cost and Managerial Accounting I Course Overview: The Institute of Management Accountants (IMA) recently revised its definition of management accounting.
This definition highlights the decision-making aspect of management accounting without ignoring the technical aspects such as budgeting and cost management. Therefore, this course will not be an exercise in memorizing formulas and pushing numbers around on a page. Every formula and computation we do will have a context. What does it mean? What issues will it help us resolve? How do we apply it when the situation changes? How does this relate to running any enterprise--for profit vs. not-for-profit, manufacturing vs. service? Moreover, we will explicitly address the effects of uncertainty, quality of information, personal biases, and ethics on decision-making. -Top- Course Objectives:
-Top- Textbooks:
Attendance:You are expected to be in class and ready to work at the official class start time, and will remain in class until the official end of class. Make sure that you schedule your classes so that you will not be late or have to leave class early. I take attendance every day to monitor students for chronic tardiness and/or absences. Chronic tardiness, absences, and leaving early will not be tolerated. -Top- Class Participation:I expect you to come to class prepared. Being prepared for class means that you have completed the reading assignment BEFORE we go over a particular chapter. I will give in-class quizzes each day (see below) on the material that you are supposed to have read. The quizzes will count as part of your grade. Clicker quizzes that cannot be made up (unless you are participating in an official UNC function). The class will use student response pads (clickers) to take in-class quizzes and also to take attendance. Each student is required to purchase a response pad, available at the bookstore, and a subscription (a separate charge). Each student will have to "log in" at the beginning of class to be counted as being present for that day. The instructor will ask several questions each class period, which will require students to respond by using their pad. Responses are aggregated so that individual student responses will NOT be displayed. However, the responses are recorded and available to the instructor. -Top- Course Requirements and Coverage:General: The study of accounting cannot be learned by reading and watching someone else work problems. Therefore, it is essential that you read the chapter and seriously attempt assigned problems BEFORE coming to class so that you will be prepared to ask questions on areas in which you are confused. You are expected to participate in class, and outside of class when required via electronic communications. Outside Assignments: Most assignments will be completed individually, though some assignments may designated as group assignments to be completed in groups of 2 or 3 depending on the assignment. Groups will be assigned in class. Group members should maintain documentation concerning sharing of work load in case the group needs to fire the student. Emailing memos to yourself and the instructor will help establish a timeline of events. Please do NOT wait until the end of the semester to address work load issues. Early intervention by the group and/or instructor is usually sufficient to rectify the situation. Some assignments may be graded in class by the student. For group assignments, peer evaluations will help determine the percentage individuals will earn of the group assignment grade. -Top- Course Grading:Exams: There will be two exams (noncumulative) during the semester and a final exam. The final exam will be approximately 40% non-cumulative and 60% cumulative The cumulative portion of the final exam is designed to test how well you have integrated the material presented throughout the entire semester. You may use NONTEXT PROGRAMMABLE calculators. Use of cell phones, pagers, PDAs and any other electronic communications devices are prohibited during exams. If you miss an exam due to an emergency or official UNC activity, you will have an opportunity to take a make-up exam if discussed with me BEFORE the exam date (extreme emergencies are excepted). If we cannot agree on a make-up time, the points from that exam will be added to the comprehensive final exam. NO MAKE-UPS FOR UNEXCUSED ABSENCES. Quizzes: There will be a 3 - 10 question quiz most class periods. If you have read the material and made an attempt at the homework PRIOR to attending the class that we discuss it, the quiz should not be difficult. Your quiz score will be determined by taking the total number of questions answered correctly divided by the number of questions asked during the semester. There are no make-ups (except for official UNC activities when you notify me in advance). To compensate for unforeseen absences, I will take the average number of questions that the top 10% of the class (approximately 4 students) got wrong and add that number to each persons total score. For example, if the total number of questions this semester is 50 and the average number of questions wrong for the top 10% of the class is 6, then I will add 6 to each person's score. However, you cannot earn greater than 100% of the points allocated for quizzes. Peer evaluations for group assignments: For group assignments you will be required to fill out a peer evaluation. Also, you MUST fill out an overall peer evaluation at the end of the semester. Failure to fill out assignment peer evaluations will result in a 5 point deduction for that assignment. Failure to fill out an overall peer evaluation will result in a 5 point deduction for EACH assignment. Your grade will be based on the group grade multiplied by the average of your overall peer evaluation percentage. However, your overall peer evaluation percentage may be adjusted based on the results of the individual assignment peer evaluations and my evaluation of your effort on the assignments.
-Top- Email:A new student email system has been implemented for Fall 2008! Be sure to go to http://blue.unco.edu/to find out how to access your NEW account. All official UNC communications, including financial aid, will be sent to your NEW UNC accounts. Student email addresses will now be xxxx9999@bears.unco.edu. Your account will remain active as long as you are enrolled for Fall and Spring terms. I will send all outgoing messages to your UNC accounts. (I will send replies to individual e-mails to the e-mail address from which an individual message was sent). This policy insures that all students will have a valid e-mail address to receive my messages.You CANNOT automatically forward email from your UNC account to another account. -Top- MCB/Accounting Program Policies:Kenneth W. Monfort College of Business Statement:
Students are expected to complete all prerequisites for a business class prior to the first day of class. Students may not concurrently enroll in a class and its prerequisite(s) unless it is expressly stated in the bulletin that the class is a co-requisite. Any exception to this policy must be approved by the Director of the School offering the class. Students must submit original works for assignments required in this class. This includes term papers, cases and other course requirements. A student who submits a work that was previously submitted to another class without prior approval from the instructor is in violation of this policy. A student who violates this policy may receive a failing grade for the assignment, a failing grade for the class, and face termination of his/her business degree program. Assessment Statement: The Monfort College of Business may collect data in this course that will be used to assess student progress toward our program learning goals and objectives. Individual student performance information will be kept confidential; however, this data may be disseminated in an aggregate form to professional groups and through research publications. If you do not wish your performance in this class to be included in research about overall student performance (beyond the accreditation process), please inform your instructor in writing of this intent. Technology Guidelines: Each student is required to review and become familiar with the following classroom technology guidelines: http://mcb.unco.edu/web/gi/cl/Classroom%20Technology%20Guidelines.pdf Library Utilization: Students are encouraged to use the Michener Library collections and online subscription information resources to supplement readings and to complete assignments. Library databases include Business Source Premier, Business & Company Resource Center, LexisNexis Academic, and many others available at http://library.unco.edu/articlefinder.htm. The business reference librarian, Sarah Naper holds regular Kepner office hours. Find her contact information at http://www.unco.edu/library/personnel/naper.htm. Computer Utilization: Students are encouraged to use the College's computing facilities to complete their assignments. The student computer labs in Kepner Hall provide support for word processors, spreadsheets, databases, writing-style checkers, and presentation graphics. Internet and e-mail access are available in the labs. Student consultants are on duty at the labs to assist with these applications. Withdrawals: The student may drop a class during the "drop/add" period. The predetermined dates of the "drop/add" period are listed in the Schedule of Classes each semester. A faculty member may drop a student from a class if the student has not attended the first two class hours. The student must notify the instructor if he or she cannot attend the first two hours during which the class meets. The last date to withdraw from an individual course is the midpoint of the semester. Withdrawal deadlines for each semester are also noted in the schedule of classes. Food and Drink Policy: Food is not allowed in classrooms. Only drinks in a container with a screw top lid are allowed. Professor Policies/Expectations:
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