ACCT 5302.020 Assignment Schedule - SPRING 2017 SYLLABUS

The University of Texas at Arlington – Department of Accounting

COURSE TITLE: Accounting Analysis II INSTRUCTOR: Dr. Martin Taylor COURSE#: ACCT 5302.020 OFFICE: 431 (Main Campus) COURSE ROOM: UTASF 114 PHONE: (817) 272-3030 OFFICE HOURS: M 5-6 Santa Fe Station E-MAIL: [email protected] W 6-7 Main Campus and by appointment Website: wweb.uta.edu/faculty/mtaylor

Class Materials: **Required: Managerial Accounting for Managers – Noreen, Brewer and Garrison 4th edition – McGraw Hill http://highered.mheducation.com/sites/1259578542/information_center_view0/index.html **Scantron forms (Type 882-E)

Course Description: Introduction to concepts, purposes, problems, methodology, and terminology of managerial accounting. Prerequisite: ACCT 5301 or equivalent.

Course Objectives: 1. Discuss the nature of management accounting 2. Explain the basic concepts of management accounting 3. Explain the basics of managerial cost analysis 4. Identify and discuss “real world” implications of management accounting information 5. Work in groups. Objectives 1, 2 and 3 will be assessed through successful completion of homework and two exams. Objectives 4 and 5 will be assessed through an evaluation of class participation.

Class Policies: The class policies on attendance, grades, and withdrawals will follow the rules and regulations set forth in the current UTA graduate catalog. Students are expected to behave in a professional manner. The instructor reserves the right to dismiss anyone from the class who is violating the right of the other students to receive the full benefit of the class instruction.

Attendance and participation in class discussions of the material are important aspects of the course. You must participate in classroom discussions to receive credit for class participation. A sign-in sheet will be passed around during each class period. This is the only record of attendance, and failure to sign in will result in being marked absent for the class period. More than three unexcused absences will result in zero credit for class participation.

The instructor reserves the right to reseat students before or during exams. ACCT 5302.020 Assignment Schedule - SPRING 2017 SYLLABUS Homework Policy: Homework is assigned on the attached homework assignment sheet. The dates are tentative and may be adjusted by the instructor. Student participation is expected during class discussions of homework. Some homework assignments may be taken up at the beginning of class and graded as part of the class participation grade. In addition to the assigned material, students are encouraged to attempt as many exercises as time permits.

Current Events: Read the Business section of your local newspaper and the Wall Street Journal for items that have a management accounting dimension. Be prepared to discuss these in class. The contribution you make to this discussion will count toward your class participation grade.

Grading Policy: Grades will be determined using the following percentages: Exam I 35% Exam II 35% Class Projects (Cases) 20% Class Participation 10% 100% Exams: There will be two class exams on the dates indicated in the syllabus.

I do not give make-up examinations. If you must miss an examination because of an approved absence such as personal illness or injury, illness or injury of a dependant, or unavoidable prior commitments in connection with full-time employment, you need to let me know in advance before the exam. Exams may NOT be missed for any recreational or otherwise non-essential absences from class. In all cases of absence from an exam, I will require written documentation of the circumstances. Failure to provide this documentation on a timely basis, or an unauthorized absence from an exam, will result in a grade of zero on that exam.

Collaborative Learning Problems & Cases: Several collaborative learning problems and cases are assigned in the course. These problems and cases are designed to foster cooperative learning, team work and group discussion. During the semester, I will assign you to a group. Each group will be assigned two cases and will be responsible for one experience-based learning presentation (see below). Each group will prepare a formal write-up of the cases, and prepare a class presentation of the cases. In addition, each group is required to incorporate some of the latest information/computer technologies into the learning process (e.g., using spreadsheet and/or computer graphics in preparing the case analysis; using PowerPoint slides in making your presentation; etc.)

The first case deals with the preparation of a master budget (Pu Dong Photo). This case is due on February 11. Groups will be randomly selected to present parts of the master budget in class.

Presentations for the Harvard Business Review & Ivey cases will be presented February 13 and February 18, 2017. Specific details will be forthcoming.

Experience-Based Learning: Each group will be responsible for presenting one experience-based learning presentation. ACCT 5302.020 Assignment Schedule - SPRING 2017 SYLLABUS Students often bring with them relevant experience from job related activities. Each group will be asked to make a presentation on selected topics in order to illustrate how management accounting is working in practice. The presentations (15 minutes or less) should be professional and include the use of overheads or power points.

Presentation topics to be covered in this learning experience may include the following:  Activity-Based Costing  Budgeting  Target Costing  Performance Evaluation  Lean Manufacturing  Transfer Pricing  The Balanced Scorecard  Dashboards  Capital Investment Analysis  Sustainability (Corporate Social Responsibility) Reporting

Peer Group Evaluation: On my website, I have included a Group Peer Evaluation Form. This form must be completed by each student and submitted to me no later than February 20.

Use of Technology: We will be taking advantage of the potential of information technology in different ways:  Collaborative learning problems and cases will require you to use word processor programs, spreadsheets, and other information/computer technologies.

 My website http://wweb.uta.edu/faculty/mtaylor/ will have information that you need for class. It provides you the opportunity to access new information as the semester progresses. For example, I will be posting announcements, lecture notes, class handouts, and other important course materials. All of these will be downloadable to enable you to print them out.

 My email address is listed at the top of this syllabus. I encourage you to use it to give me feedback and suggestions, and also to get my help.

 Textbook http://highered.mheducation.com/sites/1259578542/information_center_view0/index.htm l ACCT 5302.020 Assignment Schedule - SPRING 2017 SYLLABUS

Important Information

 Each day, before coming to class, read and study the assigned chapter. Check my website FREQUENTLY for any new additions.  Complete the assigned homework for that chapter before coming to class  Bring your textbook to each class  Print, or download to your portable device, the PowerPoint slides from each chapter and bring to appropriate class  For each class day, select a Wall Street Journal article (or similar publication) with an accounting dimension and be prepared to discuss it in class  For each exam, remember to bring a SCANTRON sheet. Calculators will be provided by the Department of Accounting. Personal calculators or calculators on personal internet-enabled devices such as cell phones, tablets, etc. may not be used during an exam.

WEBSITE: http://wweb.uta.edu/faculty/mtaylor

Please visit my website to access information on the following topics:  Course Syllabus and Assignments  Solutions to Exercises, Problems and Cases  Hard copies of PowerPoint presentations  Quizzes and Exams found on the textbook website  Additional items will be added during semester (check website every few days).

EACH TIME YOU COME TO THIS WEBSITE, YOU MAY NEED TO REFRESH YOUR BROWSER TO VIEW UPDATED MATERIALS. ACCT 5302.020 Assignment Schedule - SPRING 2017 SYLLABUS

Text Group Projects Exercises Problems

Assign ments* Date January Read Chapter 1: Managerial Lecture One PowerPoint (see link on website) 21 Accounting: An Overview http://wweb.uta.edu/faculty/mtaylor January Chapter 2: Managerial 2-1,2,4,5 2-16,17 23 Accounting and Cost Concepts Chapter 3: Cost-Volume- 3-4,5,6,7,8,9 3-20,21 Profit Relationships Chapter 4: Job-Order CASE 1 Greetings, 4-2,3,4,5 4-17, 4B-3 Costing Inc.- Job Order January Costing 5-6,11 5-20,21 28 Chapter 5: Variable Costing and Segment Reporting: Tools for Management

Chapter 6: Activity-Based CASE 2 Greetings, 6-17 January Costing: A Tool to Aid Inc. -Activity 30 Decision Making Based Costing

EXAM REVIEW

Chapter 9: Master Budgeting 9-1,2,3,4,5,6,7,8,9 9-31 (case) Februar y 4 EXAM Chapters 1-6 BRING SCANTRON

Februar Chapter 10: Flexible Budgets 10-1,2,3,4 y 6 and Performance Analysis 11-2,3,4,5 Chapter 11: Standard Costs 11A-6 & A-7 and Variances MASTER Feb. 11 Chapter 12: Performance BUDGET CASE 12-1,2,3,4,12, 12-22 Measurement in (Pu Dong Photo) 12A-1, 12A-3 Decentralized Organizations DUE

Birch Company ACCT 5302.020 Assignment Schedule - SPRING 2017 SYLLABUS CASE 3 Greetings,Inc.- Transfer Pricing Issues

Feb. 13 Chapter 7: Differential 7-2,3,4,5 Analysis: The Key to Decision Making Cases – Groups 1 HBR & Ivey Case to 4 Presentations

Feb. 18 Chapter 8: Capital CASE 4 8-1,2,3,4,5,6 8-21,24 Budgeting Decisions Greetings,Inc.- Capital Budgeting HBR & Ivey Case Presentations: By Sept. 28, hand in your group's formal Cases – Groups 5 write up of the case as well as a to 7 hard copy of your PowerPoint presentation Feb. 20 EXAM Hand In Peer BRING Chapters 7-12 Group Evaluation SCANTRON Form *Additional items will be assigned during the semester ACCT 5302.020 Assignment Schedule - SPRING 2017 SYLLABUS Attendance and Drop Policy:

Drop Policy: Students may drop or swap (adding and dropping a class concurrently) classes through self-service in MyMav from the beginning of the registration period through the late registration period. After the late registration period, students must see their academic advisor to drop a class or withdraw. Undeclared students must see an advisor in the University Advising Center. Drops can continue through a point two-thirds of the way through the term or session. It is the student's responsibility to officially withdraw if they do not plan to attend after registering. Students will not be automatically dropped for non-attendance. Repayment of certain types of financial aid administered through the University may be required as the result of dropping classes or withdrawing. For more information, contact the Office of Financial Aid and Scholarships (http://wweb.uta.edu/aao/fao/).

Class attendance and lateness policies will be discussed during the first week of class. Those policies include by reference all provisions for grade adjustment or drop policies included in the applicable Graduate or Undergraduate Catalog in effect at the start of the semester. No student will be dropped from the class rolls for absences. Graduate students need to consult with their Graduate Advisor to drop or add a course. A student dropping a course after the Census Date but on or before the midsemester date will receive a grade of W only if at the time of dropping the student is passing the course (has a grade of A, B, or C); otherwise an F will be recorded. College Policy: Students who have not paid by the census date and are dropped for non-payment cannot receive a grade for the course in any circumstances. Therefore, a student dropped for non-payment who continues to attend the course will not receive a grade for the course. Emergency loans are available to help students pay tuition and fees. Students can apply for emergency loans by going to the Emergency Tuition Loan Distribution Center at E.H. Hereford University Center (near the southwest entrance).

College of Business Bomb Policy: Section 22.07 of the Texas Criminal Law states that a Class A misdemeanor is punishable by (1) a fine not to exceed $4,000, (2) a jail term of not more than one year, or (3) both such a fine and confinement. If anyone is tempted to call in a bomb threat, be aware that UTA will soon have technology to trace phone calls.

Every effort will be made to avoid cancellation of presentation/tests caused by bomb threats to the Business Building. Unannounced alternate sites will be available for these classes. If a student who has a class with a scheduled test or presentation arrives and the building has been closed due to a bomb threat, the student should immediately check for the alternate class site notice which will be posted on/near the main doors on the south side of the Business building. If the bomb threat is received while class is in session, your instructor will ask you to leave the building and reconvene at another location.

Students who provide information leading to the successful prosecution of anyone making a bomb threat will receive one semester’s free parking in the Maverick Garage across from the Business Building. UTA’s Crimestoppers will provide a reward to anyone providing information leading to an arrest. To make an anonymous report, call 817-272-5245.

Disability Accommodations: UT Arlington is on record as being committed to both the spirit and letter of all federal equal opportunity legislation, including The Americans with Disabilities Act (ADA), The Americans with Disabilities Amendments Act (ADAAA), and Section 504 of the Rehabilitation Act. All instructors at UT Arlington are required by law to provide “reasonable accommodations” to students with disabilities, so as not to discriminate on the basis of disability. Students are responsible for providing the instructor with official notification in the form of a letter certified by the Office for Students with Disabilities (OSD). Only those students who have officially documented a need for an accommodation ACCT 5302.020 Assignment Schedule - SPRING 2017 SYLLABUS will have their request honored. Students experiencing a range of conditions (Physical, Learning, Chronic Health, Mental Health, and Sensory) that may cause diminished academic performance or other barriers to learning may seek services and/or accommodations by contacting: The Office for Students with Disabilities, (OSD) www.uta.edu/disability or calling 817-272-3364. Information regarding diagnostic criteria and policies for obtaining disability-based academic accommodations can be found at www.uta.edu/disability.

Counseling and Psychological Services, (CAPS) www.uta.edu/caps/ or calling 817-272-3671 is also available to all students to help increase their understanding of personal issues, address mental and behavioral health problems and make positive changes in their lives.

Non-Discrimination Policy: The University of Texas at Arlington does not discriminate on the basis of race, color, national origin, religion, age, gender, sexual orientation, disabilities, genetic information, and/or veteran status in its educational programs or activities it operates. For more information, visit uta.edu/eos.

Title IX Policy: The University of Texas at Arlington (“University”) is committed to maintaining a learning and working environment that is free from discrimination based on sex in accordance with Title IX of the Higher Education Amendments of 1972 (Title IX), which prohibits discrimination on the basis of sex in educational programs or activities; Title VII of the Civil Rights Act of 1964 (Title VII), which prohibits sex discrimination in employment; and the Campus Sexual Violence Elimination Act (SaVE Act). Sexual misconduct is a form of sex discrimination and will not be tolerated. For information regarding Title IX, visit www.uta.edu/titleIX or contact Ms. Jean Hood, Vice President and Title IX Coordinator at (817) 272-7091 or [email protected].

Academic Integrity: Students enrolled all UT Arlington courses are expected to adhere to the UT Arlington Honor Code:

I pledge, on my honor, to uphold UT Arlington’s tradition of academic integrity, a tradition that values hard work and honest effort in the pursuit of academic excellence. I promise that I will submit only work that I personally create or contribute to group collaborations, and I will appropriately reference any work from other sources. I will follow the highest standards of integrity and uphold the spirit of the Honor Code.

UT Arlington faculty members may employ the Honor Code in their courses by having students acknowledge the honor code as part of an examination or requiring students to incorporate the honor code into any work submitted. Per UT System Regents’ Rule 50101, §2.2, suspected violations of university’s standards for academic integrity (including the Honor Code) will be referred to the Office of Student Conduct. Violators will be disciplined in accordance with University policy, which may result in the student’s suspension or expulsion from the University. Additional information is available at https://www.uta.edu/conduct/.

Electronic Communication: UT Arlington has adopted MavMail as its official means to communicate with students about important deadlines and events, as well as to transact university-related business regarding financial aid, tuition, grades, graduation, etc. All students are assigned a MavMail account and are responsible for checking the inbox regularly. There is no additional charge to students for using this account, which remains active even after graduation. Information about activating and using MavMail is available at http://www.uta.edu/oit/cs/email/mavmail.php. ACCT 5302.020 Assignment Schedule - SPRING 2017 SYLLABUS

Campus Carry: Effective August 1, 2016, the Campus Carry law (Senate Bill 11) allows those licensed individuals to carry a concealed handgun in buildings on public university campuses, except in locations the University establishes as prohibited. Under the new law, openly carrying handguns is not allowed on college campuses. For more information, visit http://www.uta.edu/news/info/campus-carry/

Student Feedback Survey: At the end of each term, students enrolled in face-to-face and online classes categorized as “lecture,” “seminar,” or “laboratory” are directed to complete an online Student Feedback Survey (SFS). Instructions on how to access the SFS for this course will be sent directly to each student through MavMail approximately 10 days before the end of the term. Each student’s feedback via the SFS database is aggregated with that of other students enrolled in the course. Students’ anonymity will be protected to the extent that the law allows. UT Arlington’s effort to solicit, gather, tabulate, and publish student feedback is required by state law and aggregate results are posted online. Data from SFS is also used for faculty and program evaluations. For more information, visit http://www.uta.edu/sfs.

Final Review Week: for semester-long courses, a period of five class days prior to the first day of final examinations in the long sessions shall be designated as Final Review Week. The purpose of this week is to allow students sufficient time to prepare for final examinations. During this week, there shall be no scheduled activities such as required field trips or performances; and no instructor shall assign any themes, research problems or exercises of similar scope that have a completion date during or following this week unless specified in the class syllabus. During Final Review Week, an instructor shall not give any examinations constituting 10% or more of the final grade, except makeup tests and laboratory examinations. In addition, no instructor shall give any portion of the final examination during Final Review Week. During this week, classes are held as scheduled. In addition, instructors are not required to limit content to topics that have been previously covered; they may introduce new concepts as appropriate.

Emergency Exit Procedures: Should we experience an emergency event that requires us to vacate the building, students should exit the room and move toward the nearest exit. When exiting the building during an emergency, one should never take an elevator but should use the stairwells. Faculty members and instructional staff will assist students in selecting the safest route for evacuation and will make arrangements to assist individuals with disabilities.

Emergency Phone Numbers: In case of an on-campus emergency, call the UT Arlington Police Department at 817-272-3003 (non-campus phone), 2-3003 (campus phone). You may also dial 911. Non- emergency number 817-272-3381