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COURSE DESCRIPTION
Covers the creation, use, and the interpretation of internal accounting data and information. Emphasizes the managerial functions of cost control and reporting, budgeting, profit planning, and projections used in decision making.
INSTRUCTIONAL MATERIALS
Required Resources Weygandt, J. J., Kimmel, P.D., & Kieso, D. E. (2012). Managerial accounting: Tools for business decision making (6th ed.). Hoboken, NJ: John Wiley and Sons. WileyPLUS access code. (Note: Students are emailed a registration code for this product when they purchase new course materials from MBS Direct Bookstore, located at http://bookstore.mbsdirect.net/strayer.htm. Students access WileyPlus through the online learning platform, Blackboard. The Blackboard course shell is integrated with WileyPlus.) Supplemental Resources Lamoreaux, M. G. (2011). Planning for Uncertainty. Journal of Accountancy, 212(4) 32-36. Lamoreaux, M. G. (2012). A New System for Recognizing Revenue. Journal of Accountancy, 213 (1) 3035. Richards, G. E. and Spencer, S. L (2012). Three Common Currency-Adjustment Pitfalls. Journal of Accountancy, 213(2) 30-35.
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 1 of 14
e-Activity o Go to the AICPA Website to read the current AICPA code of professional conduct, located at http://www.aicpa.org/Research/Standards/CodeofConduct/Pages/de fault.aspx. Be prepared to discuss. Activities Discussions Evaluation 2 Homework o Chapter 1: Exercises 5, 8, 12, and 16; Problems 1 and 4 Reading(s) o Chapter 2: Job Order Costing o Chapter 3: Process Costing 40
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Preparation
e-Activities o Go to the New York Times Website to read the article titled How the U.S. Lost Out on iPhone, dated January 21, 2012, located at http://www.nytimes.com/2012/01/22/business/apple-america-and-asqueezed-middle-class.html?pagewanted=1&_r=1. Be prepared to discuss. o Go to EBSCOhost to read the article titled Process Costing and Management Accounting in Today's Business Environment, dated August 2010, located at https://web-ebscohostcom.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f4019f225-4d49-aa57bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl2Z SZzY29wZT1zaXRl#db=bth&AN=52553853 (Note: You may need to enter your Strayer ID and password to log in.).. Be prepared to discuss. Activities Discussions Evaluation Homework o Chapter 2: Exercises 4, 9, 11, and 12; Problems 1 and 5 o Chapter 3: Exercises 2, 5, 6, and 13; Problems 1 and 6 Quiz 1: Chapter 1 Reading(s) o Chapter 4: Activity-Based Costing e-Activity o Go to the Institute of Management Accountants Website to read the article titled Implementing Time-Driven Activity-Based Costing at a Medium-Sized Electronics Company, dated Spring 2011, located at http://www.imanet.org/PDFs/Public/MAQ/2011_Q2/maq_spring_stou
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Preparation
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 2 of 14
Preparation
e-Activity o Go to QFinance Website to read the article titled The Missing Metrics: Managing the Cost of Complexity, located at http://www.qfinance.com/mergers-and-acquisitions-bestpractice/the-missing-metrics-managing-the-cost-of-complexity?full. Be prepared to discuss. Activities Discussions Evaluation Homework o Chapter 5: Exercises 8, 13, 14, and 17; Problems 1 and 5 o Chapter 6: Exercises 5, 10, 13, and 14; Problems 1 and 5 Quiz 4: Chapter 4 40
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Preparation Reading(s) o Chapter 7: Incremental Analysis o Chapter 8: Pricing Activities e-Activities o Go to the Institute of Management Accountants Website to read the article titled Making Money from Available Capacity: A Proposed Model for Fostering Innovation, dated Summer 2010, located at http://www.imanet.org/PDFs/Public/MAQ/2010_Q3/MAQSummer201 0_low_rev_1.pdf. Be prepared to discuss. o Go to Industry Week Magazines Website to read the article titled What Manufacturers Need to Know about Transfer Pricing, dated March 2, 2011, located at http://www.industryweek.com/articles/what_manufacturers_need_to_ know_about_transfer_pricing_23980.aspx?Page=1. Be prepared to discuss. Activities Discussions 40
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 3 of 14
Preparation
e-Activities o Go to the Institute of Management Accountants Website to read the article titled Budgeting for International Operations: Impact on and Integration with Strategic Planning, dated Summer 2011, located at http://www.imanet.org/PDFs/Public/MAQ/2011_q3/MAQ_summer_2 011_rivera.pdf. Be prepared to discuss. o Go to Chief Financial Officer Magazines Website to read the article titled Let It Roll, dated May 1, 2011, located at http://www.cfo.com/article.cfm/14570220/1/c_14570395?f=magazine _coverstory. Be prepared to discuss. Activities Discussions Evaluation Homework o Chapter 9: Exercises 2, 6, 17, and 19; Problems 2 and 4 o Chapter 10: Exercise 3, 7, 13, and 19; Problems 1 and 4 Quiz 7: Chapter 7 Quiz 8: Chapter 8 Reading(s) o Chapter 11:Standard Costs and Balanced Scorecard 40
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Preparation
e-Activities o Go to the Institute of Management Accountants Website to read the article titled Is Standard Costing Still Relevant?, dated Winter 2010, located at http://www.imanet.org/PDFs/Public/MAQ/2010_Q1/maq_winter2010 _rao_revised.pdf. Be prepared to discuss. Activities Discussions Evaluation Homework o Chapter 11: Exercises 2, 4, 14, and 16; Problems 1 and 4 Quiz 9: Chapter 9 Quiz 10: Chapter 10 40
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2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 4 of 14
e-Activity o Go to Chief Financial Officer Magazines Website to read the article titled Rx for Emerging-Market Investment: Lower Hurdle Rates for Growing Nations, dated February 15, 2012, located at http://www.cfo.com/article.cfm/14618810/1?f=search. Be prepared to discuss. Activities Discussions Evaluation 9 Homework o Chapter 12: Exercises 3, 6, 7, and 11; Problems 1 and 3 Quiz 11: Chapter 11 Reading(s) o Chapter 13: Statement of Cash Flows 40
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Preparation
e-Activity o Go to Chief Financial Officer Magazines Website to read the article titled Key-Person Insurance: a Cash-Flow Puzzle, dated April 4, 2012 located at http://www3.cfo.com/article/2012/4/cash-flow_freecash-flow-mulford-georgia-tech-key-person-life-insurance-premiumclassification?currpage=2. Be prepared to discuss. Activities Discussions Evaluation 10 Homework o Chapter 13: Exercise 1, 3, 5, and 8; Problems 2 and 5 Quiz 12: Chapter 12 Assignment 2: Johnson Controls Capital Investments 40
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Preparation Reading(s) o Chapter 14: Financial Statement Analysis e-Activities o Go to Journal of Accountancy Website to read the article titled The Missing Piece in Liquidity Calculations, dated April 2012, located at http://www.journalofaccountancy.com/Issues/2012/Apr/20114183.ht m. Be prepared to discuss. o Go to Journal of Accountancy Website to read the article titled FASB defers part of comprehensive income standards update, dated December 23, 2011, located at http://journalofaccountancy.com/Web/20114948.htm, and FASB, IASB align presentation of other comprehensive income, dated June 17, 2011, located at http://www.journalofaccountancy.com/Web/20114267. Be prepared
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 5 of 14
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Grade A B C F
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 6 of 14
The specific course learning outcomes associated with this assignment are: Analyze the concepts of job order costing, process costing, and activity-based costing. Use technology and information resources to research issues in managerial accounting. Write clearly and concisely about managerial accounting using proper writing mechanics.
Grading for this assignment will be based on answer quality, logic/organization of the paper, and language and writing skills, using the following rubric. Points: 300 Criteria
1. Describe the company you researched in one to two (1-2) paragraphs. Weight: 10%
Fair 70-79% C
Partially described the company you researched in one to two (1-2) paragraphs.
Proficient 80-89% B
Satisfactorily described the company you researched in one to two (1-2) paragraphs. Satisfactorily discussed how a time-driven ABC cost system can be implemented in the company you researched; satisfactorily
Exemplary 90-100% A
Thoroughly described the company you researched in one to two (1-2) paragraphs. Thoroughly discussed how a time-driven ABC cost system can be implemented in the company you researched; thoroughly
2. Discuss how a timedriven ABC cost system can be implemented in the company you researched and the benefits that the use will yield to the business performance.
Partially discussed how a time-driven ABC cost system can be implemented in the company you researched; partially discussed
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 7 of 14
3. Assess how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance. Weight: 25%
Partially assessed how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance.
Satisfactorily assessed how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance. Satisfactorily examined the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. Meets number of required references; all references high quality choices. 3-4 errors present
Thoroughly assessed how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance. Thoroughly examined the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. Exceeds number of required references; all references high quality choices. 0-2 errors present
4. Examine the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. Weight: 25%
Partially examined the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services.
5. 3 references Weight: 5%
Does not meet the required number of references; some or all references poor quality choices. 5-6 errors present
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 8 of 14
The specific course learning outcomes associated with this assignment are: Plan and evaluate capital investments. Use technology and information resources to research issues in managerial accounting. Write clearly and concisely about managerial accounting using proper writing mechanics.
Grading for this assignment will be based on answer quality, logic/organization of the paper, and language and writing skills, using the following rubric. Points: 450 Criteria
1. Suggest a methodology to supplement the traditional methods for evaluating the capital investments of Johnson Controls in the emerging markets to reduce risk,
Fair 70-79% C
Partially suggested a methodology to supplement the traditional methods for evaluating the capital investments of Johnson Controls in the emerging
Proficient 80-89% B
Satisfactorily suggested a methodology to supplement the traditional methods for evaluating the capital investments of Johnson Controls
Exemplary 90-100% A
Thoroughly suggested a methodology to supplement the traditional methods for evaluating the capital investments of Johnson Controls
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 9 of 14
2. Assess the potential impact of inflation on planned capital investments in China and examine approaches for an accurate evaluation of the investments. Suggest how this knowledge may impact managements decisions. Weight: 20%
Partially assessed the potential impact of inflation on planned capital investments in China and partially examined approaches for an accurate evaluation of the investments; partially suggested how this knowledge may impact managements decisions.
Satisfactorily assessed the potential impact of inflation on planned capital investments in China and satisfactorily examined approaches for an accurate evaluation of the investments; satisfactorily suggested how this knowledge may impact managements decisions.
Thoroughly assessed the potential impact of inflation on planned capital investments in China and thoroughly examined approaches for an accurate evaluation of the investments; thoroughly suggested how this knowledge may impact managements decisions.
3. Contrast the modifications you would make in evaluating the projects to increase internal capacity in North America to evaluating expansion projects in the global market and how this information will impact the decisions made related to expansion. Weight: 25%
Partially contrasted modifications you would make in evaluating the projects to increase internal capacity in North America to evaluating expansion projects in the global market; partially evaluated how this information will impact the decisions made related to expansion.
Satisfactorily contrasted modifications you would make in evaluating the projects to increase internal capacity in North America to evaluating expansion projects in the global market; satisfactorily evaluated how this information will impact the decisions made related to expansion.
Thoroughly contrasted modifications you would make in evaluating the projects to increase internal capacity in North America to evaluating expansion projects in the global market; thoroughly evaluated how this information will impact the decisions made related to expansion.
4. Examine the benefits of using sensitivity analysis in evaluating the projects for Johnson Controls and how this approach can provide a competitive advantage for the company. Weight: 20%
Partially examined the benefits of using sensitivity analysis in evaluating the projects for Johnson Controls; partially examined how this approach can provide a competitive advantage for the company.
Satisfactorily examined the benefits of using sensitivity analysis in evaluating the projects for Johnson Controls; satisfactorily examined how this approach can provide a competitive
Thoroughly examined the benefits of using sensitivity analysis in evaluating the projects for Johnson Controls; thoroughly examined how this approach can provide a competitive
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 10 of 14
5. 3 references Weight: 5%
Does not meet the required number of references; some or all references poor quality choices. 5-6 errors present
Meets number of required references; all references high quality choices. 3-4 errors present
Exceeds number of required references; all references high quality choices. 0-2 errors present
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 11 of 14
Instructional Materials
In order to be fully prepared, obtain a copy of the required textbooks and other instructional materials prior to the first day of class. When available, Strayer University provides a link to the first three (3) chapters of your textbook(s) in eBook format. Check your online course shell for availability. Review the online course shell or check with your professor to determine whether Internet-based assignments and activities are used in this course. Strayer students are encouraged to purchase their course materials through our designated bookstore MBS Direct. http://bookstore.mbsdirect.net/strayer.htm If a lab is required for the course, MBS Direct is the only vendor that sells the correct registration code so that Strayer students may access labs successfully.
Discussions
Students taking this course online are required to post their discussions to a weekly thread in the online course shell. To earn full credit in an online threaded discussion, students must have a total of 3 posts per discussion thread. Additionally, the posts must be made on two different days during the week. Please note: Material in the online class will be made available on the previous Thursday. As it is always possible that students could lose their work due to unforeseen circumstances, it is a best practice to routinely save a working draft in a separate file before posting in the course discussion area. Professors hold discussions during class time for on-ground students. Check with your professor if any additional discussion participation is required in the online course shell outside of class hours.
Tests
Tests (quizzes, midterm and final exams, essay exams, lab tests, etc.) are available for student access and completion through the online course shell. Check the online course shell to determine how you are expected to take the tests. Online students are to complete the test by Sunday midnight the week the test is due. On-ground students are to complete the tests after the material is covered and before the next class session.
Assignments
A standardized performance grading rubric is a tool your professor will use to evaluate your written assignments. Review the rubric before submitting assignments that have grading rubrics associated with them to ensure you have met the performance criteria stated on the rubric. Grades are based on individual effort. There is no group grading; however, working in groups in the online or on-ground classroom is acceptable. Assignments for online students are always submitted through the online course shell. On-ground professors will inform students on how to submit assignments, whether in paper format or through the online course shell.
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 12 of 14
Resources
The Resource Center navigation button in the online course shell contains helpful links. Strayer University Library Resources are available here as well as other important information. You should review this area to find resources and answers to common questions. Technical support is available for the following:
For technical questions, please contact Strayer Online Technical Support by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under Student Center, then Submit Help Ticket. If you are unable to log in to your iCampus account, please contact Technical Support via phone at (877) 642-2999. For concerns with your class, please access the Solution Center by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under Student Center, then Submit Help Ticket. If you are unable to log in to your iCampus account, please contact the IT Help Desk at (866) 610-8123 or at mailto:IThelpdesk@Strayer.edu.
TurnItIn.com is an optional online tool to assess the originality of student written work. Check with your professor for access and use instructions. The Strayer Policies link on the navigation bar in the online course shell contains academic policies. It is important that students be aware of these policies.
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 13 of 14
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 14 of 14