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MBA 515 Accounting for Mgt Decisions
Jirkovsky, Dennis J.


Mission Statement: The mission of the School of Graduate and Professional Studies at Park University is to provide leadership and directions to Park University's graduate and professional programs to assure that they are specialized, scholarly, innovative, and designed to educate students to be creative, independent, and lifelong learners within the context of a global community.

Vision Statement: Park University's School of Graduate and Professional Studies will be an international leader in providing innovative graduate and professional educational opportunities to learners within a global society.

Course

MBA 515 Accounting for Mgt Decisions

Semester

F2P 2009 DL

Faculty

Jirkovsky, Dennis J.

Title

Adjunct Faculty

Degrees/Certificates

Masters Business Administration - Rockhurst University
BS - Accounting - Missouri Western State University
Certified Public Accountant-Missouri

Daytime Phone

816-223-6059

E-Mail

Dennis.Jirkovsky@park.edu

Semester Dates

Monday, October 19th, 2009 - Sunday, December 13th, 2009

Class Days

TBA

Class Time

TBA

Prerequisites

AC 201 and AC 202 or equivalent approved by Program Director

Credit Hours

3


Textbook:

Garrison, Noreen and Brewer, Managerial Accounting, McGraw-Hill Irwin, 2008, Thirteenth Edition, ISBN: 978-0-07-337961-6, Web Site www.mhhe.com/garrison13e.
 
Please make sure you have the 13th edition.  Also, do NOT purchase the International Version.  It is NOT the book we will be using.  

Textbooks can be purchased through the MBS bookstore

Textbooks can be purchased through the Parkville Bookstore

Additional Resources:

McAfee Memorial Library - Online information, links, electronic databases and the Online catalog. Contact the library for further assistance via email or at 800-270-4347.
Career Counseling - The Career Development Center (CDC) provides services for all stages of career development.  The mission of the CDC is to provide the career planning tools to ensure a lifetime of career success.
Park Helpdesk - If you have forgotten your OPEN ID or Password, or need assistance with your PirateMail account, please email helpdesk@park.edu or call 800-927-3024
Resources for Current Students - A great place to look for all kinds of information http://www.park.edu/Current/.
Advising - Park University would like to assist you in achieving your educational goals. Please contact your Campus Center for advising or enrollment adjustment information.
Online Classroom Technical Support - For technical assistance with the Online classroom, email helpdesk@parkonline.org or call the helpdesk at 866-301-PARK (7275). To see the technical requirements for Online courses, please visit the http://parkonline.org website, and click on the "Technical Requirements" link, and click on "BROWSER Test" to see if your system is ready.
FAQ's for Online Students - You might find the answer to your questions here.

http://www.accountingcrosswords.com/accounting-basics.php
http://www.informationforaccountants.com/links.html
http://www.datapigtechnologies.com/excelmain.htm
http://mistupid.com/tutorials/excel/
http://accountingonion.typepad.com/

Course Description:
MBA 515 Accounting for Management Decisions: This course emphasizes the accounting data and techniques employed by management for decision making in for-profit businesses, non-for-profit and governmental organizations to analyze, evaluate, and convey their economic events and reporting status. Areas covered include cash flow analysis, financial statement analysis, variable costing, product costing, cost predictions, cost-volume-profit considerations, operational budgeting, variance analysis, return on investment and capital budgeting decisions. The course uses accounting case studies and a term project to evaluate the students comprehension of the material. Prerequisites: AC 201 and AC 202 or equivalent approved by Program Director. (Formerly AC 515)

Educational Philosophy:

It is the mark of an educated mind to be able to entertain a thought without accepting it. (Aristotle)

Educational Teaching Philosophy: As a decade has passed since I first began online courses. My online teaching philosophy continues to evolve. At the core of this is the student. I believe in student centered learning. 

In our class, you will mainly engage in student-centered, interactive activities on the discussion board. You will probably participate more in this class than you have in a face-to-face course. Research shows the more actively you participate, the more you learn. To facilitate your participation, you will be able to utilize the eCollege asynchronous discussion boards. You will be able to access the eCollege synchronous Chat Room. I am usually online several times a day. You can also reach me through the eCollege email system. You can expect a 24 hour turn around on your assignments submitted through the eCollege Drop Box.

With the right tools, every student can learn and be a success. I work to establish a learning environment that allows you to grow. I try to construct assignments that are clear and creative. The heart of this is providing a number of opportunities for you the online student to learn. These tools include our eCollege Discussion Boards, Doc Sharing, Drop Box, Email, and Journals.

My goal as your facilitator/teacher is to create an online class that will stimulate your learning, expand your critical analysis abilities, and further develop your imagination.

Interaction requires that you keep up with course material and maintain an open mind. I will work to establish a learning environment that allows you to grow and construct assignments that are clear and creative. I will provide prompt, detailed, and personalized feedback.

Our course’s cognitive core learning outcomes will be based on:

Ø Knowledge of the facts, terminology, and methods

Ø Comprehension and understanding of the conceptual information

Ø Application of the information in specific situations

Ø Analysis of the organizational structure in specific situations

Ø Synthesis involving creative applications of your knowledge and skills, and

Ø Evaluation of the relative value of the information

These core learning outcomes will be measured in our grading rubrics which will be attached to the syllabus.

You will be able to achieve and demonstrate these core learning outcomes through the use of the eCollege Discussion Boards, Email, Chat Room, Doc Sharing, Drop Box, and Journal.

By applying effective learning strategies, I can act as a facilitator which is the most effective tool in the learning development of students. I believe in maintaining a classroom and teaching lessons in a clear, organized, and thorough manner so that the learning process is sequential and interconnected. By doing so, this online class will have the opportunity to learn both independently and collaboratively.

  Instructor Learning Outcomes

  1. Analyze the principles fixed and variable costs and predict future trends using by various methodologies to include the high low method and regression analysis.
  2. Calculating and prepare financial reports using the variable costing approach and the reports to analyze the cost-volume-profit relationship.
  3. Prepare and analyze a statement of cash flows using the indirect method.
  4. Analyze financial statements using vertical analysis, horizontal analysis and ratio analysis.
  5. Calculate and analyze product cost by using process costing, job-order costing or activity based costing methodologies.
  6. Prepare budgets using standard cost and analyze the variances from budget for direct material, direct labor and all overhead; prepare the future financial statements resulting from the budget preparation process.
  7. Compute and analyze the return on investment and the residual income, and identify the effects of changes in sales, expenses and assets on these measures.
  8. Evaluate the acceptability of an investment project using the net present value, internal rate of return and the payback method along with the impact of taxes on the decision.
Class Assessment:

Your grade will be determined by your work on the following:  (1) Graded Homework assigned weekly; (2) Initial responses to weekly threaded discussion questions as well as participation on the Weekly Threaded Discussion Board; (3) Cases completed --group work; (4) Mid Term Exam; (5) PROCTORED Final Exam. All submissions will be graded on relevance, comprehensiveness, specificity, clarity and analytical skills, as well as writing skills.

Weekly Threaded Discussions: (Weeks 1 through 8)

  • On a weekly basis, questions will be posted that require your active response and participation.
  • Responses should be long enough to thoroughly answer the questions or problems. All outside sources must be cited accordingly and per APA.
  • Do not copy and paste an entire article or web page.  Summarize important points and cite accordingly.
  • Please avoid using sources such as Wikipedia.com, ask.com, mba.com, investopedia.com, and as such.  You may use these sites for reference on specific topic but they are not considered reliable source.  Please use business and peer review publications via Park University Online Library.
  • 70/30 Rule:  When you answer the discussion questions (DQs), it is expected that you contribute at least 70% when completing the assignment and support your answers with research (30% direct quote).  In others words, you need to provide your own input by either explaining your readings, paraphrasing other readings, providing examples to elaborate the readings, etc. while citing your sources accordingly to APA.
  • Substantive and high value postings are expected.  Please check for grammar and spelling before posting your message.  All outside sources MUST be cited accordingly.  Additional research and providing real world examples are necessary.

Participation On Weekly Threaded Discussion Board: (Weeks 1 through 8)

  • To receive full participation credit you will be expected to contribute to the class discussion in a substantive wayat least TWO out of SEVEN days each week.
  • You should post at least 2 substantive posts to your classmates during the week per discussion question.  So, for each week, you should have at least three posts on the threaded discussion board:  the first post is your own initial response to the weekly discussion question.  Your initial response must be posted by Thursday night.  Then, after reading your classmates' initial posts, you are to respond to at least two (2) of your classmates.
  • Please note the following postings do NOT qualify for participation:  study group, assignments, answering the discussion questions, Q & A, introduction.
  • “Substantive” postings relate to real world issues, build on the ideas of others, suggest alternative ideas, and even constructively disagree with other ideas.  Simply posting “I agree” will not be considered “substantive” participation. 
  • Posting less than two days or less than 2 posts per discussion question will result in a reduction of discussion question grade.

Grading:

Assessments
Point each
Number of Items
Possible points in course(weighted average)
Percentage(%) of final Grade
Homework
   30   
6
180 
18
Discussion/Participation   
15
8
120
12
Term Project
100
1
100
10
Mid-term Exam
300
1
300
30
Final Exam
300
1
300
30
Total
 
33
100
100%

 

Grading Rubric:

70%

Content and Development

10%

Organization, Format, Readability, Style, Punctuation, Grammar, Spelling

20%

Research & APA

Late Submission of Course Materials:

Late/Incomplete Policy

Late homework will be penalized one letter grade for each day late. After one week no points will be available.  Discussion/Participation CANNOT be made up.

Classroom Rules of Conduct:
Very simple:  I expect college level work and conduct. 

Course Topic/Dates/Assignments:

Course Topic/Dates/Assignments:

WEEK            
TOPIC
READ
Homework
 
Week 1
Statement of Cash Flows
Financial Statement Analysis
Chpt. 15
Chpt. 16
E15-3, P15-8, P15-9
E 16-8, P16-11, 16-12
Week 2
Managerial Accounting
Cost Terms, Concepts and Classifications
Chpt. 1
Chpt. 2
E 1-2, P 1-5, 1-6
E 2-8, P2-13, 2-24
 
 
Week 3
 
Job Order Costing
Process Costing (pp 148-172)
 
Chpt. 3
Chpt. 4
 
E3-10, 3-15, 3-18, P3-23
E4-2, 4-3, 4-7, 4-10
 
Week 4
 
Cost Behavior
Cost-Volume-Profit Relationships

 
Chpt. 5
Chpt 6
 
E5-6,E-17, P5A-5, 5-11
E6-5, 6-6, 6-9, P6-19
 
Week 5
 
Mid-term Examination (Chapters 1-6; 15; 16)
Activity Based Costing
Profit Planning (Budgeting)
 
 
Chpt. 8
Chpt. 9
 
 
E8-3, 8-14, P8-16, 8-17
E9-1,9-7,9-13, P9-19, P9-25
 
Week 6

Flexible Budget and Performance Analysis
Standard Costs and Operating Performance
 
Chpt 10
Chpt 11
 
E10-2,3,4, 5, 6, P10-17
E11-8, 10, P11-12
 
Week 7

Segment Reporting, Decentralization
Relevant Costs for Decision Making
 
Chpt 12
Chpt 13
 
E12-5,12-8,12-10, P12-22, 12-24
E13-2, 5, P13-17. 13-18
 
Week 8
 
Capital Budgeting Decisions
Final Exam (Chpts 8-14)
 
Chpt 14
 
E14-1,5, 8, 11, P14-17

Academic Honesty:
As a learning community, the University upholds the highest standards of academic integrity in all its academic activities, by faculty, staff, administrators and students. Academic integrity involves much more than respecting intellectual property rights. It lies at the heart of learning, creativity, and the core values of the University. Those who learn, teach, write, publish, present, or exhibit creative works are advised to familiarize themselves with the requirements of academic integrity and make every effort to avoid possible offenses against it, knowingly or unknowingly. Park University 2009-2010 Graduate Catalog Page 31

Plagiarism:

Plagiarism involves the appropriation of another person's ideas, interpretation, words (even a few), data, statements, illustration or creative work and their presentation as one's own. An offense against plagiarism constitutes a serious academic misconduct.  Although offenses against academic integrity can manifest themselves in various ways, the most common forms of offenses are plagiarism and cheating. Plagiarism goes beyond the copying of an entire article. It may include, but is not limited to: copying a section of an article or a chapter from a book, reproduction of an art work, illustration, cartoon, photograph and the like and passing them off as one's own. Copying from the Internet is no less serious an offense than copying from a book or printed article, even when the material is not copyrighted.

Plagiarism also includes borrowing ideas and phrases from, or paraphrasing, someone else's work, published or unpublished, without acknowledging and documenting the source. Acknowledging and documenting the source of an idea or phrase, at the point where it is utilized, is necessary even when the idea or phrase is taken from a speech or conversation with another person.

Park University 2009-2010 Graduate Catalog Page 31-32


Attendance Policy:

Professors are required to maintain attendance records and report absences. Excused absences can be granted by the instructor, for medical reasons, school sponsored activities, and employment-related demands, including temporary duty. Students are responsible for any missed work. Absences for two successive weeks, without approved excuse, will be reported to the Director of the individual graduate program, or to the Executive Director for the Graduate School, for appropriate action. Students with such a record of absences, without an approved excuse, may be administratively withdrawn from the class and notified that an "F" will be recorded, unless the student initiates official withdrawal from the class(es).Park University 2009-2010 Graduate Catalog Page 35

Disability Guidelines:
Park University is committed to meeting the needs of all students that meet the criteria for special assistance. These guidelines are designed to supply directions to students concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, regarding students with disabilities. In the case of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Additional information concerning Park University's policies and procedures related to disability can be found on the Park University web page: http://www.park.edu/disability .

Additional Information:
Weekly Threaded Discussions: (Weeks 1 through 8)       


       
  • On a weekly basis, questions will be posted that require your active response and participation.  Many of these questions will be ethical in nature and will require your opinions. 
       
  • Responses should be long enough to thoroughly answer the questions or problems. All outside sources must be cited accordingly and per APA.    
       
  • Do not copy and paste an entire article or web page.  Summarize important points and cite accordingly.    
       
  • Please avoid using sources such as Wikipedia.com, ask.com, mba.com, investopedia.com, and as such.  You may use these sites for reference on specific topic but they are not considered reliable source.  Please use business and peer review publications via Park University Online Library.    
       
  • 70/30 Rule:  When you answer the discussion questions (DQs), it is expected that you contribute at least 70% when completing the assignment and support your answers with research (30% direct quote).  In others words, you need to provide your own input by either explaining your readings, paraphrasing other readings, providing examples to elaborate the readings, etc. while citing your sources accordingly to APA.   
       
  • Substantive and high value postings are expected.  Please check for grammar and spelling before posting your message.  All outside sources MUST be cited accordingly.  Additional research and providing real world examples are necessary.


Participation On Weekly Threaded Discussion Board: (Weeks 1 through 8)




·          To receive full participation credit you will be expected to contribute to the class discussion in a substantive wayat least TWO out of SEVEN days each week.
 

·          You should post at least 2 substantive posts to your classmates during the week per discussion question.  So, for each week, you should have at least three posts on the threaded discussion board:  the first post is your own initial response to the weekly discussion question.  Your initial response must be posted by Thursday night.  Then, after reading your classmates' initial posts, you are to respond to at least two (2) of your classmates.



·          Please note the following postings do NOT qualify for participation:  study group, assignments, answering the discussion questions, Q & A, introduction.




·           “Substantive” postings relate to real world issues, build on the ideas of others, suggest alternative ideas, and even constructively disagree with other ideas.  Simply posting “I agree” will not be considered “substantive” participation. 




·          Posting less than two days or less than 2 posts per discussion question will result in a reduction of discussion question grade. 

Copyright:

This material is protected by copyright
                               and can not be reused without author permission.

Last Updated:7/23/2009 10:30:48 PM