Financial Accounting II - JSU



Syllabus

Instructor:

Jeff Zanzig, Ph.D., CPA, CMA\CFM

Phone: 782-5782

E-mail: jzanzig@jsu.edu

Office Hours:

Tuesday, Wednesday, Thursday 4:30 to 6:15

Text and other materials:

Jiambalvo, J. 2007. Managerial Accounting. 3rd edition, John Wiley and Sons.

Examinations and Grading:

Your grade will be determined by the percentage of points earned from the total possible points. The following is a summary of the possible points for the course:

Points

Exams 1-2 300

Excel Assignments 30

Comprehensive Final Exam 200

Total 530

You should make every attempt to notify the instructor if you must miss an examination. Unexcused absences from examinations will result in a grade of zero for the examination.

Course Objectives:

1. To familiarize the student with the accounting involved in the manufacturing of products.

2. To provide the student with analytical thinking skills to use in evaluating alternatives for decision making purposes.

3. To provide students with basic skills in preparing and interpreting budget information for purposes of planning and control.

4. To provide the student with basic skills in the use of spreadsheets.

Excel Assignments:

Spreadsheet skills are imperative in accounting and other business fields. Please complete each assignment on your own. Assignments found to be copied from other students will receive a grade of zero.

Essential Learning Skills, Knowledge, and Abilities Required:

1) To read and comprehend lecture notes, narrative in text, and tests;

2) To take notes during lecture and copy information from the board;

3) To work math oriented problems requiring the successful completion of the first course in college algebra (MS 102);

4) To analyze and solve word and logic questions; and

5) To study for examinations and complete all assignments.

Academic Honesty:

If I believe an exam or test has been compromised, I reserve the right to retest the whole class or any individual in the class. Violations of the University’s academic code include, but are not limited to: possession or use of unauthorized materials during exams, providing information to another student. Violation of this Code may result in academic penalties, including receiving an “F” in this course.

Syllabus Revisions:

The contents of this syllabus are tentative and subject to revision by the instructor. Students are responsible for any revisions to the syllabus.

The academic misconduct policy of the university will be followed in this course.

Disability Accommodations Statement: Any individual who qualifies for reasonable accommodations under the Americans with Disabilities Act or Section 504 of the Rehabilitation Act of 1973 should contact the instructor immediately.

Any student who receives failing grades during this course is urged to discuss this with the professor.

|Tentative Class Schedule |

|Date |Subject |Assignments (due on date shown) |

|Jan. 10 |Chapter 1 – Managerial Accounting in the |Read Chapter |

| |Information Age |Questions: 5, 8 |

| | |Problems 1, 2 |

| |Chapter 2 – Job-Order Costing for | |

| |Manufacturing and Service Companies |Read Chapter |

|Jan. 17 |Chapter 2 – Continued |Questions: 1, 2, 3, 5 |

| | |Problems 1, 6, 7, 14 |

| | | |

| |Chapter 3 – Process Costing |Read Chapter |

|Jan. 24 | |Submit Excel 1 Problem |

| | | |

| |Chapter 3 – Process Costing |Questions 4, 5 |

| | |Problem 1, 5, 10 |

| | | |

| |Chapter 4 – Cost-Volume-Profit Analysis |Read Chapter |

|Jan. 31 | |Submit Excel 2 Problem |

| | | |

| |Chapter 4 – Continued |Questions 1, 2, 7, 8, 9, 10 |

| | |Exercises 11, 16 |

| | |Problems 1, 3, 15, 17 |

| | | |

| |Chapter 5 – Variable Costing |Read Chapter |

|Feb. 7 |Exam 1 – Chapters 1-4 | |

|Feb. 14 |Chapter 5 – Continued |Questions 1, 3, 4, 5 |

| | |Problem 1, 8, 15 |

| | | |

| |Chapter 6 – Cost Allocation and Activity-Based|Read Chapter |

| |Costing | |

|Feb. 21 |Chapter 6 – Continued |Questions 6, 9, 10 |

| | |Problems 7, 11, 12 |

| | | |

| |Chapter 7 – The Use of Cost Information in |Read Chapter |

| |Management Decision Making | |

|Tentative Class Schedule (Continued) |

|Date |Subject |Assignments (due on date shown) |

|Feb. 28 |Chapter 7 – Continued |Question 2, 4 |

| | |Problem 6, 8, 11, 14 |

|Mar. 7 | |Submit Excel 3 Problem |

| | | |

| |Chapter 10 – Budgetary Planning and Control |Read Chapter |

|Mar. 14 |Exam 2 – Chapters 5-7 | |

|Mar. 21 |Spring Break | |

|Mar. 28 |Chapter 10 – Continued |Questions 3, 4, 7 |

| | |Exercises 7, 8, 9, 10, 11, 12, 15 |

| | | |

| | | |

| |Chapter 11 – Standard Costs and Variance |Read Chapter |

| |Analysis | |

|Apr. 4 |Chapter 11 – Continued |Questions 3, 4, 5, 6, 7, 9 |

| | |Exercise 4, 5, 6 |

| | |Problems 9, 18 |

|Apr. 11 |Chapter 12 – Decentralization and Performance |Read Chapter |

| |Evaluation |Questions: 1, 6 |

| | |Exercise 9, 10 |

| | |Problem 4 |

|Apr. 18 |Comprehensive Final Exam (18:00 – 20:00) | |

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