MBA515 Accounting for Mgt Decisions

for S2P 2012

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MBA 515 Accounting for Mgt Decisions


S2P 2012 DL


Jirkovsky, Dennis J.


Adjunct Faculty


MBA - Rockhurst University
BA Accounting - Missouri Western State University
Certified Public Accountant - State of Missouri

Office Location

Please feel free to call with items of a personal nature.  Otherwise please post class related questions in the class platform.

Office Hours

Central Time Zone

Daytime Phone


Other Phone



Semester Dates

Monday, March 19, 2012 to Sunday, May 13, 2012

Class Days

Monday through Sunday

Class Time



AC 201 and AC 202 or equivalent approved by Program Director

Credit Hours



Garrison, Noreen and Brewer, Managerial Accounting, McGraw-Hill Irwin, 2011, 14th Edition, ISBN 978-1-121-17070-4 from the Park University Bookstore (this book is about $50.00 less than the hard copy but it may be difficult to resell.)

Garrison, Noreen and Brewer, Managerial Accounting, McGraw-Hill Irwin, 2011, 14th Edition, ISBN 978-0-07-811100-6  (hard copy)

Web site: 

Please make sure you have the 14th 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:
Microsoft Excel would be helpful in doing the problems.  

There are no other additional resources planned for this course.

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Publisher's Web site:

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:

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.

Learning Outcomes:
  Core Learning Outcomes

  1. Demonstrate a basic knowledge of managerial accounting.
  2. Analyze an internal management issue and determine the accounting impact on the decision making process.
  3. Explain the importance of managerial accounting in the decision-making process within the business.
  4. Identify current managerial accounting issues and how they affect the business environment.
  5. Formulate and analyze a Statement of Cash Flows.
  6. Analyze the financial statements of a business.
  7. Develop an Operational, Financial and Capital budget for a business.
  8. Explain the role of responsibility accounting and its implications for the Manager.
  9. Measure the performance of various segments of the business.

  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.
Core Assessment:

Class Assessment:
Your grade will be determined by your work on the following:  
(1) Graded Homework assigned weekly; 
(2) Discussion Board: Responses to weekly threaded discussion questions as well as participation in the Discussion Board; 
(3) Group Work for Group Project  
(4) Mid Term Exam; 
(5) 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,,,, 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 other 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 according 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.
    • To receive full participation credit you will be expected to contribute to the class discussion in a substantive way at least TWO out of SEVEN days each week.
    • “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. 



Point each
Number of Items
Possible points in course(weighted average)
Percentage(%) of final Grade
Term Project
Mid-term Exam
Final Exam

Grade Scale
Points            Letter
901-1000         A
801-900           B
701-800           C
601-700           D
0-600               F   

Late Submission of Course Materials:
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:



Practice Homework

Graded Homework Connect Accounting 

Week 1

Chpt 1-Managerial Accounting: An Overview
Chpt 2-Managerial Accounting and Cost Concepts
E2-1, 2-3, P2-14 & P2-23
Chpt 2-Applying Excel   

(Submit worksheets & answers)

Week 2

Chpt 3-Job Order Costing
Chpt 4-Process Costing
E3-1, 3-2, 3-3,    3-4, & P3-24 
E4-2 & 4-7 
Chpt 3-Applying Excel   
Chpt 4-Applying Excel

(Submit worksheets & answers)

Week 3

Chpt 14-Statement of Cash Flows
Chpt 15- Financial Statement Analysis

E14-3 & P14-8E15-6


(Submit worksheets)

Week 4

Chpt 5-Cost-Volume-Profit Relationships
Chpt 6-Variable costing and Segment Reporting
E5-6, 5-17, &   P5-20
E 6-5, 6-6, 6-7,   6-9, & P6-19
Chpt 5-Applying Excel     
Chpt 6-Applying Excel 

(Submit worksheets & answers)

Week 5

Mid-term Examination (Chapters 1-6; 15; 16)

Chpt. 7-Activity Based Costing 
Chpt. 8-Profit Planning (Budgeting)


E 7-2, 7-3, &    P7-19

Chpt. 7-Applying Excel 
Chpt. 8-Applying Excel
(Submit worksheets & answers)

Week 6

Chpt. 9-Flexible Budgets and Performance Analysis
Chpt. 10-Standard Costs and Variances

P 9-23                P 10-14 & 10-15


Chpt. 9-Applying Excel   
Chpt. 10-Applying Excel
(Submit worksheets & answers)

Week 7

Chpt. 11-Performance Measurement in Decentralizated Organizations
Chpt. 12-Differential Analysis

E 11-5, P 11-18 & 11-20                  E 12-2, 12-3,    12-4, 12-5, &  P12-21 

Chpt. 11-Applying Excel 
Chpt. 12-Applying Excel
(Submit worksheets & answers)

Week 8

Chpt. 13-Capital Budgeting Decisions

Final Exam (Chpts 8-14)

E13-1, 13-5, 13-11, 13-13, & P13-21

Chpt. 13-Applying Excel

(Submit worksheets & answers)

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 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: .

Additional Information:



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Last Updated:2/28/2012 12:52:37 PM