Acct.

511: Seminar in Managerial Accounting,

Fall 2015
Department of Accounting
Mihaylo College of Business and Economics
California State University Fullerton
Office of the Department of Accounting: SGMH-4313
Phone: 657-278-2225 Fax: 657-278-4518
Website: http://business.fullerton.edu/accounting/
Email: accountingdept@fullerton.edu
Mission Statement: Through excellence in teaching, a forward-looking curriculum, a culturally diverse
environment, applied collaborative research and valuable alliances with the business community, we offer
accredited accounting programs that develop globally aware business leaders with practical knowledge in
the field of accounting. (Updated 8/13)
DEADLINE TO WITHDRAW FROM CLASSES (Fall 2015)
The last day to withdraw from classes without a documented serious and compelling reason is Monday,
September 21, 2015.
SPECIAL NEEDS
During the first week of classes, inform the instructor of any disabilities or special needs that you have that
may require special arrangements related to attending class sessions, carrying out writing assignments or
learning components, or taking examinations. Students with disabilities need to document the disability at
the Disability Support Services in UH-101.
ACCOUNTING ETHICS STATEMENT
Integrity plays a vital role in the accounting profession. As a result, the Department of Accounting has
expectations that our students behave in a manner consistent with the demands and expectations of the
accounting profession. It is the view of the Department of Accounting, that the use of all unauthorized
materials, regardless of the manner obtained, are a violation of the Mihaylo College of Business and
Economics Student Code of Ethics. This include, but it is not limited to, obtaining and using solutions manuals,
test banks and all other copy-written materials from course textbooks not authorized by the course instructor;
obtaining and using homework assignments, cases, or exams from prior students. Faculty members will
report all incidents involving students who are expected of lying, deception, plagiarism, and cheating (both
attempted and actual) to the Dean of Students, Judicial Affairs and the chair of the Department of
Accounting according to UPS 300.021 and UPS 300.030 (October 2010).
ACADEMIC DISHONESTY (CSUF UPS 300.021, (2013-2015 CSUF Catalog pg. 73)):
Academic dishonesty includes such things as cheating, inventing false information or citations, plagiarism, and
helping someone else commit an act of academic dishonesty. It usually involves an attempt by a student to
show a possession of a level of knowledge or skill, which he/she does not possess.

Cheating is defined as the act of obtaining or attempting to obtain credit for work by the use of
any dishonest, deceptive, fraudulent, or unauthorized means. Examples of cheating include, but are
not limited to, the following: using notes or aides or the help of other students on tests and
examinations in ways other than those expressly permitted by the instructor, plagiarism as defined
below, tampering with the grading procedures, copying verbatim another students assignments,
and collaborating with others on any assignment where such collaboration is expressly forbidden
by an instructor. Violation of this prohibition of collaboration shall be deemed an offense for the
person or persons collaborating on the work, in addition to the person submitting the work.
Plagiarism is defined as the act of taking the specific substance of another and offering it as ones
own without giving credit to the source. When sources are used, acknowledgement of the original
author or source must be made following standard scholarly practice.

Students who violate university standards of academic integrity are subject to disciplinary sanctions,
including failure in the course and suspension from the university. Since dishonesty in any form harms the
individual, other students and the university, policies on academic integrity are strictly enforced. Academic
dishonesty, in any form, when detected, will result in zero points on assignments or tests, and may result in an
F for the course plus additional University-level disciplinary action by Judicial Affairs. For additional
information, refer to the University policy in the current CSUF Catalog.
ASSESSMENT STATEMENT
The programs offered in Mihaylo College of Business and Economics (MCBE) at Cal State Fullerton are
designed to provide every student with the knowledge and skills essential for a successful career in business.
Since assessment plays a vital role in Mihaylo Colleges drive to offer the best, several assessment tools are
implemented to constantly evaluate our program as well as our students progress. Students, faculty, and
staff should expect to participate in MCBE assessment activities. In doing so, Mihaylo College is able to
measure its strengths and weaknesses, and continue to cultivate a climate of excellence in its students and
programs.
DROPS, WITHDRAWALS, AND INCOMPLETES
The University policy on drops will be followed. See the University Catalog for relevant procedures and
dates. A grade of I (incomplete) is appropriate only if circumstances beyond a students control force the
student to miss a significant portion of the latter part of a course.
UNIVERSITY POLICY ON FINAL EXAMINATIONS
Final examinations, if required by the instructor, will be given at times scheduled by the University. Once
established, the final examination scheduled may not be changed unless approved by department and
program chairs and the dean of the college. No make-up final examination will be given except for reason
of illness or other verified emergencies. The final exam for this class is scheduled for December 14th,
2015
EMERGENCY PROCEDURES NOTICE TO STUDENTS

The safety of all students attending California State University Fullerton is of paramount
importance. During an emergency it is necessary for students to have a basic
understanding of their personal responsibilities and the Universitys emergency response
procedures. In the event of an emergency, please adhere to the following guidelines.
BEFORE AN EMERGENCY OCCURS
1.

Know the safe evacuation routes for your specific building and floor.

2.

Know the evacuation assembly areas for your building.

WHEN AN EMERGENCY OCCURS

1.

Keep calm and do not run or panic. Your best chance of emerging from an emergency is with a
clear head.

2.

Evacuation is not always the safest course of action. If directed to evacuate, take all of your
belongings and proceed safely to the nearest evacuation route.

3.

Do not leave the area. Remember that faculty and other staff members need to be able to account
for your whereabouts.

4.

Do not re-enter building until informed it is safe by a building marshal or other campus authority.

5.

If directed to evacuate the campus, please follow the evacuation routes established by either
parking or police officers.

AFTER AN EMERGENCY OCCURS

1.

If an emergency disrupts normal campus operations or causes the University to close for a
prolonged period of time (more than three days), students are expected to complete the course
assignments listed on the syllabus as soon as it is reasonably possible to do so.

2.

Students can determine the University's operational status by checking the University's web site at
http://www.fullerton.edu, calling the University's hotline number at 657-278-4444, or tuning into
area radio and television stations. Students should assume that classes will be held unless they hear
or read an official closure announcement.

EMERGENCY CALLS
DIAL 9-1-1
All campus phones and cell phones on campus reach the University Police Department.
Non-emergency line: (657) 278-2515
24-hour recorded emergency information line: (657) 278-4444

Instructor
Name:
Office:
Office hours:
Office phone:
E-mail:

Dr. Vijay Karan

SGMH 4399
M 6:00 PM to 7:00 PM and by appointment.
657-278-7126
vkaran@fullerton.edu

Class
Class Time: M 7:00 PM - 9:45 PM
Room No.: SGMH 2207
Section No.: 01
Required materials:
"Cost Management: A Strategic Emphasis" by Blocher, Stout, Juras, and Cokins, 2013, 6th Edition,
Recommended:
Cases and Readings for use with Cost Management: A Strategic Emphasis.
PREREQUISITES
Graduate student status and Accounting 510 or equivalent.
COURSE OBJECTIVES
The course is designed to provide a comprehensive introduction to cost management as a tool for business
strategy formulation and implementation. The main focus of the course is to familiarize students with ways
in which Accounting Information can be used to formulate, implement, and evaluate business strategy in a
global environment.
The topics covered will include cost concepts, terminology and ethics; product costing and inventory
valuation; activity based costing; cost behavior analysis and cost-volume-relationships; responsibility
accounting and standard cost systems; operational planning and control; and relevant costs and decision
analysis. At the end of the course you should have acquired a good understanding of the fundamental
principles and tools of management accounting in a variety of decision contexts.
COURSE CONDUCT: The course will be conducted in a manner that emphasizes class participation. You
are expected to have read the relevant chapter(s) from the textbook and attempted the Class-Work problems
before you come to each class meeting. Please note that relatively less time will be spent on formal class
lectures. The Class-Work problems will be the basis for class discussion. Class time will be spent
answering questions and working problems (see attached list).
CASE ASSIGNMENTS: Three cases are assigned. Each student will be required to submit a written
analysis on the day the case is to be discussed in class. Students should be prepared to participate in class
discussion of the case.
EXAMINATIONS: The examinations will consist of a combination of short questions and problems. The
final examination will be cumulative. Students are expected to be in attendance for every examination. If
you miss an examination due to a University excused absence, you must inform the instructor before the
examination (at the very least you should leave a message on my voice mail). Unexcused absences will
result in a grade of zero for a missed examination.

GRADES: As a general rule, you may assume that the grades will be assigned as follows:

A: 92%; A-: 90%

B+: 87%; B: 83%; B-: 80%
C+: 77%; C: 73%; C-: 70%;
D+: 67%; D: 63%; D- 60%;
F: below 60%.
A curve may be applied in the assignment of final grades depending on the level of the final class average.
WITHDRAWAL / INCOMPLETE POLICY: No exceptions will be made to the policies of the University
with regard to dropping this course or withdrawal from it during the session. (Consult the student catalogue
for the last day to drop a course with no penalty). A grade of "Incomplete" will not be given except in
unusual circumstances beyond the student's control.
ACADEMIC DISHONESTY:
Academic dishonesty, when detected, will result in a lower letter grade
for the work at hand and may result in an F for the course plus additional university level disciplinary
action.
COURSE GRADING SCHEME: Examinations, and case analysis and presentation:
Points

Coverage

Date

Examination 1

100

Chs.3, 4, 5, & 6

9/28

Examination 2

100

Chs.8, 9, 11, 7

11/2

Final Exam

150

Cumulative

12 / 14

Case Analysis

100
Total:

450

Case Assignments:
I. Case 5-1 Blue Ridge Manufacturing
II. Case 9-4 The ALLTEL Pavilion
III. Case 14-1 Pet Groom & Clean

ACCT 511 Fall 2015 Class Schedule*

Assignments
Date

Chapter / Topic

Class-Work
Problems

Additional Problems

Introduction: Course Overview

Ch 1 Cost Management and Strategy
Ch. 2Implementing Strategy: The Value Chain, The Balanced
Scorecard, and the Strategy Map
Ch.3 Basic Cost-Management Concepts

3-54,55,56

3- 58

Ch.4: Job Costing

4-31,33,35

4-44,45

Ch. 5 Activity-Based Costing and Customer Profitability Analysis

5-32,39

5-41

6-37,38,39, 41

6-43,44,45

Ch. 8 Cost Estimation

8-41,45,51,52

8-53,56

10/5

Ch. 9 Profit Panning: Cost-Volume-Profit Analysis

9-23,25,26,32,37

9-21,24,33

10/12

Ch. 11 Decision Making with a Strategic Emphasis

11-30,33,34,44,45

11-22,23

10/19

Ch. 7 Cost Allocation: Departments, Joint Products, and ByProducts

7-28,29,34,42

7-35,43

10/26

Review and Case II: Case 9-4

11/2

EXAM 2
Ch. 10 Strategy and the Master Budget

10-24,25,28

10-30,51

11/9

Ch. 14 Operational Performance Measurement: Sales, Direct-Cost

Variances and the Role of Nonfinancial Measures

14-28,29,30,39

14-40,48

11/16

Ch. 15 Operational Performance Measurement: Indirect-Cost

Variances and Resource-Capacity Management

15-31,32,33,34

15-35,36

11/30

Ch. 16 Operational Performance Measurement: Further Analysis of 16-32,33,41,42

Productivity and Sales

16-44,50

12/7

Review and Case III:

12/14

Final Exam 7:30 PM - 9:20 PM

8/24

8/31

9/7

LABOR DAY

9/14

Ch. 6 Process Costing

9/21

Review and Case I: Case 5-1

9/28

EXAM 1

11/23-29

Blue Ridge Manufacturing

The ALLTEL Pavilion

FALL RECESS

Case 14-1 Pet Groom & Clean

* This is a tentative schedule and may be changed at the discretion of the instructor.

ACCT 511
Fall 2015 M 7-9:45 PM
Name ___________________________
PLEASE PRINT

Student No._____________________

Previous Degrees:_________________________________________________
Academic Field:__________________________________________________
Institution:______________________________________________________
When:__________________________________________________________

Where Employed:_________________________________________________
Function:________________________________________________________

Current Degree Program:____________________________________________

Concentration:____________________________________________________