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MBA 616 Advanced Managerial Accounting
Peck, Rebecca A.


Mission Statement: Park University provides access to a quality higher education experience that prepares a diverse community of learners to think critically, communicate effectively, demonstrate a global perspective and engage in lifelong learning and service to others.

Vision Statement: Park University, a pioneering institution of higher learning since 1875, will provide leadership in quality, innovative education for a diversity of learners who will excel in their professional and personal service to the global community.

Course

MBA 616 Advanced Managerial Accounting

Semester

F2P 2011 DL

Faculty

Peck, Rebecca A.

Title

Adjunct

Degrees/Certificates

Graduate Certificate in Business Ethics, Bentley College
MBA with emphasis in Marketing, UMKC
BS in Accounting, Truman State

Office Location

LL MacKay

Office Hours

8:30 a.m. to 4:30 p.m.

Daytime Phone

816-584-6248

E-Mail

rebecca.peck@park.edu

Semester Dates

October 17, 2011 through December 11, 2011

Class Days

TBA

Class Time

TBA

Credit Hours

3


Textbook:
Horngre, Ray H. (2009).  Cost Accounting and MyAcctgLab Access Code Package, 13th Edition, Prentice Hall.
ISBN-10:  0135046343
ISBN-13:  9780135046340

Shank, J. Cases in Cost Management:  A Strategic Emphasis, 3rd Edition.  Thomson Southwestern.
ISBN-13:978-0-324-31116-7

Textbooks can be purchased through the MBS 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.


Course Description:
MBA 616 Advanced Managerial Accounting: The objective of this course is to promote understanding of contemporary managerial accounting with emphasis on modern accounting trends and contemporary controversial topics. Because accounting revolves around information access and dissemination, the course will utilize Internet, which is a major force in information access and dissemination. As part of this course, teams will create and use Internet websites. Each team will create a formal website that includes hyperlink pages that address the various aspects of financial analysis. Prerequisites: AC 201, AC 202 and MBA 515 or equivalent approved by Program Director. (Formerly AC 615)

Learning Outcomes:
  Core Learning Outcomes

  1. Explain the advanced concepts of managerial accounting.
  2. Assess internal management issues and explain the accounting impact on the decision making process.
  3. Discuss the importance of managerial accounting in the decision-making process within the business.
  4. Design and analyze a statement of cash flows.
  5. Develop an operational, financial and capital budget for a business.
  6. Explain the role of ethics in accounting function.


Core Assessment:

Class Assessment:

Your grade will be determined by completing the necessary assignments assigned weekly and listed in the syllabus.  Except otherwise, all submissions will be graded on relevance, comprehensiveness, specificity, clarity and analytical skills, as well as writing skills. Final grade will be determined as follows:


Grading:


ASSIGNMENT

POINTS
(Per Assignment)

WEIGHT
(Percent)

Discussion Questions (DQs)
(80 points for DQ answer and 20 points for participation)

100

25%

Homework Problems

100

20%

Team Activity 100 15%

Mid-term Examination (Online - Proctor is not necessary)

100

20%

Final Examination (Online - Proctor is not necessary)

100

20%

TOTAL

 

100%

Late Submission of Course Materials:

  • There will be 10 points per day penalty for submitting assignments late.  Under extreme circumstances, I may reduce or waive the penalty.  Please let me know in advance if you are encountering delays in submitting your assignments.  The deadline time on assignments is 11:59 pm (CT).
  • Please note that no Incomplete will be granted unless it is due to rare circumstances.  Assignments submitted after the course has ended will NOT be accepted and will NOT receive any credits.

Classroom Rules of Conduct:

  • All your online communications need to be composed with fairness, honesty and tact.  Spelling and grammar are very important in an online course.  What you put into an Online course reflects on your level of professionalism.  Here are a couple of online references that discuss writing online http://goto.intwg.com/ and netiquette http://www.albion.com/netiquette/corerules.html.

Course Topic/Dates/Assignments:

Week 1
Readings:

Chapter 2 - An Introduction to Cost Terms and Purposes
Chapter 3 - Cost-Volume-Profit Analysis

Assignments: Points Due

Discussion Questions 80 Sunday midnight

Participation

20 Sunday midnight

Homework 

100  Sunday midnight

 

   

Week 2
Readings:

Chapter 5 - Activity-Based Costing and Activity-Based Management
Chapter 6 - Master Budget and Responsibility Accounting and Appendix: The Cash Budget

Assignments: Points Due

Discussion Questions 80 Sunday midnight

Participation

20 Sunday midnight

Homework

 100 Sunday midnight
Team Activity      100 Sunday midnight

Week 3
Readings:

Chapter 7 - Flexible Budgets, Direct-Cost Variances, and Management Control
Chapter 8 - Flexible Budgets, Overhead Cost Variances, and Management Control
Chapter 9 - Inventory Costing and Capacity Analysis (Decision Points)

Assignments: Points Due

Discussion Questions 80 Sunday midnight

Participation

20 Sunday midnight
Homework 100 Sunday midnight
Team Activity 100  Sunday midnight

Week 4
Readings:

Chapter 10 - Determining How Costs Behave and Appendix: Regression Analysis
Review and prepare for Midterm Exam 

Assignments: Points Due

Discussion Questions 80 Sunday midnight

Participation

20 Sunday midnight

Homework

100 Sunday midnight
Midterm Exam - Essay 70  Sunday midnight
Midterm Exam - Multiple Choice  30 Sunday midnight

Week 5
Readings:

Chapter 11 - Decision Making and Relevant Information
Chapter 12 - Pricing Decisions and Cost Management

Assignments: Points Due

Discussion Questions 80 Sunday midnight

Participation

20 Sunday midnight
Homework 100 Sunday midnight
Team Activity 100 Sunday midnight

Week 6
Readings:

Chapter 14 - Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
Chapter 15 - Allocation of Support-Department Costs, Common Costs, and Revenues
Chapter 16 - Cost Allocation: Joint Products and Byproducts

Assignments: Points Due

Discussion Questions 80 Sunday midnight

Participation

20 Sunday midnight
Homework 100 Sunday midnight
Team Activity  100 Sunday midnight

Week 7
Readings:

Chapter 18 - Spoilage, Rework, and Scrap
Chapter 19 - Balanced Scorecard: Quality, Time, and the Theory of Constraints
Chapter 21 - Captial Budgeting and Cost Analysis

Assignments: Points Due

Discussion Questions 80 Sunday midnight

Individual Problems

20 Sunday midnight
Homework 100 Sunday midnight
Team Activity 100  Sunday midnight

Week 8
Readings:

Review and Prepare for Final Exam

Assignments: Points Due

Discussion Questions 80 Sunday midnight

Participation 

20 Sunday midnight
Final Exam - Essay 60 Sunday midnight
Final Exam - Multiple Choice  40 Sunday midnight 

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 2011-2012 Graduate Catalog Page 21

Plagiarism:

Plagiarism is 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 2011-2012 Graduate Catalog Page 21


Attendance Policy:

Students must participate in an academically related activity on a weekly basis in order to be marked present in an online class. Examples of academically-related activities include but are not limited to: contributing to an online discussion, completing a quiz or exam, completing an assignment, initiating contact with a faculty member to ask a courserelated question, or using any of the learning management system tools.Park University 2011-2012 Graduate Catalog Page 25

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 .

Copyright:

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

Last Updated:10/10/2011 6:37:28 PM