ACCT2060 MANAGERIAL ACCOUNTING

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Professor: Ms. Victoria A. Fratto                               

Office Hours:  Fall 2003: 

In Pittsburgh:  Mondays:  1-2:00 PM and 4:50 - 5:50 PM

In Moon:  Tuesday and Thursdays:  12:45  - 2:00 PM in 234 Massey Hall

                                               and   3:15 - 3:30 PM in 301 Hale Center

Phone: 412-262-8488                                                                                           

E-mail: fratto@rmu.edu                                     

Fax :  412-262-8672

TEXT:

Managerial Accounting, Garrison and Noreen, 10th edition

Study Guide Recommended

COURSE DESCRIPTION:

AC2060           MANAGERIAL ACCOUNTING deals with techniques of interpreting accounting data for decision-making.  Topics emphasized are the analysis and interpretations of reports; the establishment of operating financial standards; the measurement of managerial performance; the use of budgets in managerial control; the use cost data and interpretation of cost reports; and the use of quantitative data in the formulation of management policies.

                        Prerequisites – AC103                                                          3 Credits

COURSE GOALS:

• To define or describe managerial concepts and terminology.
• To solve managerial problems and interpret the results.
• To evaluate and analyze managerial concepts to make decisions and judgments.
• To link academic study to current financial events and practical business situations.
• To comprehend the accumulation system which is used to cost a good or service.

DELIVERY SYSTEM:

Course delivery is not limited to only lecture.  Students will be prompted with questions and expected to respond to these questions during lecture.  Also, students are expected to ask questions from the various assigned readings and homework.  When covering homework exercises and problems, students are called upon to motivate them to complete the homework.  Group or team projects, as well as individual quizzes, will be used to achieve active learning.

EXAMINATIONS:

There will be two examinations and three quizzes during the semester as indicated on the course calendar. 

EXAM MAKE-UP POLICY: 

In most cases, a make-up exam will not be given.  Instead the weight and content of the final exam will be adjusted and the points increased.  However, the professor reserves the right to require a make-up if the nature of the exam material and the circumstances surrounding the absence justify it. Unauthorized absences will result in a grade of zero.  Authorized absences must be cleared with professor before the exam.  No exceptions!

QUIZZES AND/OR TEAM ACTIVITIES:

Three short quizzes and/or team activities will be given throughout the semester.  There will be no makeup for missed quizzes or team activities.  Missed quizzes and team activities will be assigned a grade zero.  *The lowest grade will be dropped from the student’s average.

GRADING:

Your final grade will be determined as follows and based on the table below:

Semester Exams (2)                              200 points

Quizzes and Team Activities (2)              30 points    *(top 2 scores only)

Total                                                    230 points

HOMEWORK:

Homework will be assigned on a daily basis and will consist of reading and problems. All assignments are indicated on the course calendar. The expectation of the instructor is that each student will have completed the reading and attempted the homework problems before each class meeting.  It is very difficult to pass this course without continual student involvement and effort.

ATTENDANCE:

Attendance will be taken at the beginning of each class meeting.  If a student is not present when attendance is taken, they are considered absent.  Any student missing 25% or more of class will automatically fail.

LAST DAY TO WITHDRAW:

The last day to withdraw is .

ACADEMIC INTEGRITY:

Dishonorable behavior may be academic or social in nature.  Dishonorable academic behavior includes, but is not limited to:

1. Plagiarism
2. The use of unauthorized sources of information
3. The theft of academic materials
4. Conspiracy of any kind to threaten or damage the integrity of the academic process
5. Cheating
6. Disruptive behavior in the classroom and
7. Any other disruption or obstruction of teaching and learning

Penalties for dishonorable academic behavior may range from the imposition of a failing grade in an academic assignment to immediate suspension or dismissal from Robert Morris College.

CLASSROOM BEHAVIOR:

• It is INAPPROPRIATE to arrive late for class and disrupt the educational process.  Class begins promptly at the scheduled time.  Please be on time or 1% point for each late arrival will be deducted from your final grade.

• It is INAPPROPRIATE to leave class before the professor dismisses you.  Please refrain from doing so.  Early departure will be counted as an absence.

• It is INAPPROPRIATE to have a cell phone ring during class time.  Please turn all cell phones off before class begins.

• It is INAPROPRIATE to eat a full course meal during class time.  Water/colas are permitted during class time as well as chips/pretzels during the break; however, please refrain from eating salads, sandwiches, burgers, eggs and bacon, etc. during class.

• It is INAPPROPRIATE to carry on a conversation with the person near you while the professor is teaching or addressing another student.  Please refrain from doing so!

COURSE CALENDAR AND ASSIGNMENTS

COURSE CALENDAR AND ASSIGNMENTS

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