California
 University
 of
 Pennsylvania
 
University
 Course
 Syllabus
 
Approved:
 
 

 
Department
 of
 Business
 and
 Economics
 

 

 
A.

 

Protocol
 

Course
 Name:
 
 
 
 

 
 

 
Managerial
 Accounting
 
Course
 Number:
 
 
 
 

 
 

 
ACC
 711
 
Credits:
 
 
 
 

 

 
 

 
3.0
 
Prerequisites:
 
 
 
 

 
 

 
ACC
 200
 

 

 

 

 

 
 

 

 
Maximum
 Class
 Size
 (face-­‐to-­‐face):
 
 
35
 
Maximum
 Class
 Size
 (online):
 
 

 
35
 

 
B.
Objectives
 of
 the
 Course:
 
After
 completing
 this
 course
 students
 will
 be
 able
 to:
 

 
1. Define,
 describe
 and
 apply
 the
 concept
 of
 cost-­‐volume-­‐profit-­‐analysis.
 This
 includes
 
understanding
 of
 cost
 flows
 in
 a
 business
 enterprise.
 
2. Describe
 and
 discuss
 the
 basics
 of
 the
 budgeting
 process;
 identify
 cost
 variances,
 
their
 cause
 and
 their
 effect
 on
 pricing
 and
 profitability.
 
3. Identify
 and
 describe
 the
 basics
 of
 relevant
 costs
 and
 their
 application
 to
 make
 or
 
buy,
 sell
 or
 process
 further,
 elimination
 of
 an
 unprofitable
 segment
 and
 allocation
 of
 
limited
 resources.
 

 
C.
Catalog
 Description:
 
This
 course
 focuses
 on
 the
 use
 of
 accounting
 data
 for
 corporate
 financial
 planning
 and
 
control.
 Topics
 include
 organization
 for
 control,
 profit
 planning,
 budgeting,
 relevant
 
costing,
 return
 on
 investment
 and
 administration
 of
 controllership
 functions
 in
 
business
 organizations.
 

 
D.
Outline
 of
 the
 Course:
 

 
I.
Managerial
 Accounting
 
 
II.
Cost-­‐Volume-­‐
 Profit
 
III. Cost-­‐Volume-­‐Profit
 Analysis
 Additional
 Issues
 &
 Appendix
 
IV. Incremental
 Analysis
 
V.
Pricing
 
VI. Standard
 Costs
 and
 Balanced
 Scorecard
 

 


 
E.


 
F.


 
Teaching
 Methodology:
 

 
1) Traditional
 Classroom
 Methodology
 includes,
 but
 is
 not
 limited
 to,
 lecture,
 case
 
studies,
 in-­‐class
 discussions,
 multi-­‐media
 presentations,
 analysis
 of
 readings,
 
reflections,
 individual
 projects,
 group
 projects,
 peer
 student
 comments,
 and
 
incorporation
 of
 Internet
 resources.
 Emphasis
 will
 be
 placed
 on
 engaging
 the
 
learner
 for
 involvement
 and
 active
 participation
 in
 the
 learning
 process.
 
2) Online
 Methodology
 –
 for
 online
 classes,
 the
 following
 tools
 will
 be
 used
 to
 
facilitate
 
 
 learning
 of
 the
 material:
 live
 classrooms,
 exercises,
 case
 analysis,
 
streaming
 media,
 internet
 research,
 research
 papers,
 discussion
 boards,
 voice
 
presentations,
 voice
 announcements,
 voice
 e-­‐mails,
 wikis,
 blogs,
 and
 podcasts.
 
The
 online
 version
 of
 this
 course
 follows
 the
 standards
 of
 the
 Quality
 MattersTM
 
rubric.
 
Text
 

 
Managerial
 Accounting
 Tools
 For
 Business
 
 
Decision
 Making,
 6th
 Edition
 
Weygandt,
 Kimmel
 &
 Kieso;
 Wiley
 

 
Or
 other
 similar
 text.
 


 


 


 


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


 
G.


 
Assessment
 Activities:
 

 
1) Traditional
 Classroom
 Assessment
 
The
 following
 are
 examples
 of
 assessment
 strategies
 that
 may
 be
 used.
 Individual
 
instructors
 may
 customize
 different
 activities.
 
a. Class
 Participation
 
b. Written
 assignments
 and
 papers
 
c. Exams
 and/or
 quizzes
 
d. Individual
 projects
 
e. Group
 projects
 
f. Case
 studies
 
g. Article/Book
 critiques
 
h. Journal
 reflections
 
i. Portfolio
 development
 
j. Research
 development
 

 
2) Online
 Assessment
 

When
 taught
 online,
 the
 following
 assessment
 tools
 will
 be
 used
 at
 the
 discretion
 
of
 the
 instructor:
 

 
Written
 assignments
 and
 reports
 
Threaded
 online
 discussions
 
Online
 participation
 
Exams
 and/or
 quizzes
 
Individual
 projects
 
Group
 projects
 
Case
 studies
 
Analysis
 of
 student
 work
 samples
 
Article/Book
 critiques
 
Journal
 reflections
 
Portfolio
 development
 
Research
 development
 

 

 
H.

Accommodations
 for
 Students
 with
 Disabilities:
 

 

OSD
 
Revised
 April
 2014
 

 

 
STUDENTS
 WITH
 DISABILITIES
 
Students
 with
 disabilities:
 
•
 Reserve
 the
 right
 to
 decide
 when
 to
 self-­‐identify
 and
 when
 to
 request
 accommodations.
 
•
 Will
 register
 with
 the
 Office
 for
 Students
 with
 Disabilities
 (OSD)
 each
 semester
 to
 receive
 
accommodations.
 
•
 Might
 be
 required
 to
 communicate
 with
 faculty
 for
 accommodations
 which
 specifically
 
involve
 the
 faculty.
 
•
 Will
 present
 the
 OSD
 Accommodation
 Approval
 Notice
 to
 faculty
 when
 requesting
 
accommodations
 that
 involve
 the
 faculty.
 

 
Office
 for
 Students
 with
 Disabilities
 

 
Requests
 for
 approval
 for
 reasonable
 accommodations
 should
 be
 directed
 to
 the
 Office
 for
 
Students
 with
 Disabilities
 (OSD).
 Approved
 accommodations
 will
 be
 recorded
 on
 the
 OSD
 
Accommodation
 Approval
 notice
 and
 provided
 to
 the
 student.
 Students
 are
 expected
 to
 
adhere
 to
 OSD
 procedures
 for
 self-­‐identifying,
 providing
 documentation
 and
 requesting
 
accommodations
 in
 a
 timely
 manner.
 

 

 
Contact
 Information:
 


 
•
•
•
•
•

Location:
 
Phone:
 
Fax:
 
Email:
 
Web
 Site:
 

Azorsky
 Building
 –
 Room
 105
 
 
(724)
 938-­‐5781
 
(724)
 938-­‐4599
 
osdmail@calu.edu
 
www.calu.edu
 (search
 “disability”)
 


 
*************************************************************
 

 

 
I.

 

Supportive
 Instructional
 Materials,
 e.g.
 library
 materials,
 web
 sites,
 etc.
 
http://www.aicpa.org/Pages/default.aspx
 

J.

 
K.


 

Proposed
 Instructors:
 
Faculty
 deemed
 qualified
 by
 the
 business
 and
 economics
 department
 faculty
 
Rationale
 for
 the
 Course:
 
The
 role
 of
  accounting
  in
  business
 is
  to
  help
 interested
  parties
 (internal
 and
 
external)
 to
  make
 business
 decisions.
 
Managerial
 accounting
  interprets
  some
 of
  the
 key
 documents,
  including
  profit
 and
 
loss
 account
 showing
 the
 method
 of
  business
 traded
 for
 a
  specific
 period
 and
 the
 
balance
 sheet
 which
 provides
 a
  statement
 showing
 mode
 of
  trade
 in
  business
 for
 a
 
specific
 period.
 
  Without
 these
 financial
 documents
  it
  would
 be
 impossible
  to
  run
 
the
 business
 or
  to
  make
 decisions
 regarding
 the
 business.
 


 
L.

 

 
M.

 

 

 

 

 

 

 

 

 

 

 

Specialized
 Equipment
 or
 Supplies
 Needed:
 
No
 Specialized
 equipment
 is
 needed
 to
 offer
 this
 course
 
Answer
 the
 following
 questions
 using
 complete
 sentences:
 
1.
 

 
2.
 

 
3.
 

 

 
4.
 

 
5.
 

Does
 the
 course
 require
 additional
 human
 resources?
 (Please
 explain)
 
This
 course
 requires
 no
 additional
 human
 resources.
 
Does
 the
 course
 require
 additional
 physical
 resources?
 (Please
 explain)
 
This
 course
 requires
 no
 additional
 physical
 resources.
 
Does
 the
 course
 change
 the
 requirements
 in
 any
 particular
 major?
 
(Please
 explain)
 
This
 course
 does
 not
 change
 the
 requirements
 for
 any
 particular
 major.
 
Does
 the
 course
 replace
 an
 existing
 course
 in
 your
 program?
 (If
 so,
 list
 the
 
course)
 
This
 course
 does
 not
 replace
 any
 current
 course.
 
How
 often
 will
 the
 course
 be
 taught?
 


 

 


 

 
N.


 
O.


 
P.

 

 

This
 course
 will
 be
 offered
 every
 semester
 and
 summers/intercessions
 as
 
needed.
 
6.
  Does
 the
 course
 duplicate
 an
 existing
 course
 in
 another
 Department
 or
 College?
 
(If
 the
 possibility
 exists,
 indicate
 course
 discipline,
 number,
 and
 name)
 
 

 
This
 course
 does
 not
 duplicate
 an
 existing
 course.
 
7. What
 is
 the
 recommended
 maximum
 class
 size
 for
 this
 course?
 
The
 recommended
 maximum
 class
 size
 is
 35
 students
 in
 the
 traditional
 classroom
 
and
 online.
 
If
 the
 proposed
 course
 includes
 substantial
 material
 that
 is
 traditionally
 taught
 in
 
another
 discipline,
 you
 must
 request
 a
 statement
 of
 support
 from
 the
 department
 
chair
 that
 houses
 that
 discipline.
 
Not
 applicable
 
Please
 identify
 if
 you
 are
 proposing
 to
 have
 this
 course
 considered
 as
 a
 menu
 course
 
for
 General
 Education.
 
 If
 yes,
 justify
 and
 demonstrate
 the
 reasons
 based
 on
 the
 
categories
 for
 General
 Education.
 The
 General
 Education
 Committee
 must
 consider
 and
 
approve
 the
 course
 proposal
 before
 consideration
 by
 the
 UCC.
 
Not
 applicable
 

 
 
 
 Provide
 Approval
 Form
 (electronically).