ACC 2203, Managerial Accounting Fall 2012 Stan Ross Department of Accountancy, Baruch College, CUNY Professor: Mehmet

Ozbilgin, Office: VC 12-279 Please send email queries to your recitation instructors: Section Days Start Time Room SMA SMB SMC SMD SME SMF SMG SMI SMJ SMK SML SMM SMN SMO W W W W W W W W W W W W W W 06:10pm 06:10pm 06:10pm 06:10pm 06:10pm 07:10pm 07:10pm 07:10pm 07:10pm 07:10pm 08:10pm 08:10pm 08:10pm 08:10pm 1402 1403 1405 1206 1307 1402 1403 1405 1206 1307 1402 1206 1403 1405 Bldg 23 23 23 23 23 23 23 23 23 23 23 23 23 23 Instructor Philip Chang Dongliang Lei Jiaxin Liu Alan Swersky Erle Zoll Philip Chang Dongliang Lei Jiaxin Liu Alan Swersky Erle Zoll Erle Zoll Alan Swersky Dongliang Lei Jiaxin Liu E-mail pthchang@gmail.com Dongliang.Lei@baruch.cuny.edu Jiaxin.Liu@baruch.cuny.edu alans03@yahoo.com Erle.Zoll@baruch.cuny.edu pthchang@gmail.com Dongliang.Lei@baruch.cuny.edu Jiaxin.Liu@baruch.cuny.edu alans03@yahoo.com Erle.Zoll@baruch.cuny.edu Erle.Zoll@baruch.cuny.edu alans03@yahoo.com Dongliang.Lei@baruch.cuny.edu Jiaxin.Liu@baruch.cuny.edu

Any email sent to your instructor shall include a short description of your e-mail (e.g., ACC2203 question) in the subject area. Please restrict your emails to issues that (1) cannot be answered by reading the syllabus and (2) that have not been clarified in class or on Blackboard. For example, your recitation instructor will NOT respond to emails about due dates for homework assignments, exam dates, and chapters covered on the exams, or anything that has already been clarified in the Announcements section of Blackboard, etc. If your question is detailed (e.g., how to solve a particular problem) or requires a long explanation, please see your recitation instructor in person instead of emailing your question. Your recitation instructor will NOT respond to emails requiring long answers. Course Objectives. This course concerns the role of accounting information in the development of business decisions. We will study the process by which relevant accounting information is developed, strategic decisions are made and budgetary plans and reports are formulated. The course will also examine how to use managerial accounting information to evaluate the performance of organizational units and its role in providing appropriate incentives for management behavior. Much of the emphasis is upon effective business management. Class Sessions. Each student is enrolled in both a lecture and recitation section. Lectures meet once every week. Small-group recitation sections meet once every week as well. Recitation section instructors are the primary contact for the course and are available to help with questions and problems. In addition, the Student Academic Consulting Center promises to provide tutoring and review sessions for our course.

Blackboard. Blackboard will be the primary method of communication outside the classroom and office hours. It is your responsibility to check the Blackboard site regularly. Text. The text is Brewer, Garrison and Noreen, Introduction to Managerial Accounting, Custom Edition for the Fall Semester 2012, McGraw-Hill, ISBN 0077552334. This edition includes access to an on-line textbook and to the Connect system. The price is $65 if ordered directly from the publisher. Students should be able to access the Connect web site on a trial basis while waiting for textbook delivery. To purchase this textbook, please visit: http://www.mhprofessional.com/mhhe_product.php?isbn=0077552334&cat=108 Lecture Notes. The lectures will be based on a set lecture notes that will be posted on Blackboard for each chapter. It is every students responsibility to bring a hard copy of the lecture notes to class. Without these notes, students will have difficulty in following the lectures. Advance Preparation. Prior to each class, students should study the assigned textbook chapter and work through the assigned problems. Online Homework. Homework is also important for successful learning. Most people benefit from working homework problems more than once. For each chapter, there are homework problems assigned using Connect. To register for and access Connect go to http://connect.mcgraw-hill.com/class/acc_2203_monday_fall_2012 If you buy the textbook, there should be a code in the book that you can use to register. Otherwise, you can register and pay for Connect on the above web site by clicking on the How to Buy Access Online icon on the lower left hand side of the screen and following the instructions therein. When registering for Connect, please use your full name with no initials or abbreviations (e.g. if your name Jane Doe, please do not use J. Doe or Jane D. or J. D.). The deadline for Connect registration is September 14 11:59 p.m. You must use your Baruch e-mail address when registering. Homework must be submitted electronically via Connect. A maximum of 3 attempts are allowed to correctly answer each homework problem. The system does not provide for late homework, handwritten solutions, printouts on paper, spreadsheets, e-mails, or excuses. Please pay close attention to the homework due dates indicated in the course schedule. Connect System. Homework assignments are administered online using McGraw-Hill's Connect platform. Connect is an integral part of the course. When completing an assignment with Connect, use the "Next", "Back", and "Jump" buttons to save your work and avoid timing out. After 60 minutes of inactivity, you will be logged out and all work since your last save will be lost. Click "Quit and Save" if you wish to work on your assignment at a later time without submitting a grade. Avoid copy and paste. This can enter illegal characters in your homework and prevent you from getting a grade. If you experience technical problems, contact Connect technical support and formally register your issue. A case number will be created for you. The technical support number is (800) 331-5094. Operational hours are: Sunday [7pm-12am], Monday-Thursday [9am-12am], Friday [9am-7pm], Saturday [closed]. Answers to frequently asked questions can be found at: http://mpss.mhhe.com/student_connect_resources.php. The Connect system will not accept any assignment submitted after the deadline. All deadlines are Eastern Standard Time and are unaffected by your personal geographic location.

Preparation, Exams, and Course Grades. Much of the exam material will be similar to the problems solved in class and recitation sessions and assigned as homework. Be advised that the course will require considerable independent preparation. A few hours per week will not be sufficient. The course grade is determined as follows: Item Attendance Online Homework Midterm Exam Comprehensive Final Exam Weighting 10 20 30 40 100%

Online homework and exam grades cannot be adjusted for special circumstances. Students should check with their recitation professors early in the course to ensure that the system is awarding proper credit for homework. The weights above are identical for every class member such that submitting additional work will not be accepted to compensate for poor exam scores. There are NO make-up exams. In the event of an unforeseeable medical/family emergency (with appropriate written documentation), I will do the following: (a) if you miss the midterm, the weight from the midterm will be put on the final (i.e., the cumulative final will be worth 70% of your course grade) or (b) if you miss the final, you will be able to make it up during the following semester. These exceptions will only be made if you provide written documentation showing that you missed the exam due to an emergency; otherwise, you will receive a zero for the missed exam. Calculators. Bring either basic non-memory calculators or math calculators to exams. Non-memory calculators are available at low cost in the bookstore and at various pharmacies. Phones, including phones with calculators, are never permitted in class or during exams. Attendance. All class members are expected to arrive on time and remain until the end of class. Attendance will usually be taken shortly after class begins and sometimes near the end of the class period. Traffic, transit system delays, and elevator lines are routine in New York City and are not acceptable excuses. Plan to arrive early to ensure an on-time arrival. The full attendance grade will be assigned to people with no more than 1 lecture absence and with 3 or fewer recitation absences. Attendance grades will be reduced by 1 percentage point for each absence in excess of these. The section titled Professional Conduct also discusses the attendance grade. In keeping with College policy, students in 3-hour courses who are absent more than 6 times will receive a grade of WU. An exception applies to students who must miss class because of religious beliefs. Students who have missed or feel that they may miss an excessive number of classes should discuss their situations with the advisement office early in the semester and plan to register again in a future semester. Materials for Recitation Class. A course outline showing the practice problems to be covered in each recitation session is included in this syllabus. Students should bring either the textbook or the pertinent problems to each recitation session. Students with Disabilities. Students with disabilities may be eligible for a reasonable accommodation to enable them to participate fully in courses at Baruch. If you feel you may be in need of an accommodation, please contact the Office of Services for Students with Disabilities at (646) 312!4590.

Seat Assignments. Lecture session seat assignments will be posted in the front of the classroom prior to the second lecture. People in assigned seats will be marked present. Be sure that you are in the assigned seat. People with documentation of disabilities may request exceptions before class. Professional Conduct. Professional conduct, important to success in both the college and workplace, includes consideration to colleagues and the considerate use of electronic devices. - All cell phones must be turned off. Making / receiving calls, web surfing, e-mailing, texting, tweeting, listening to music, playing games, and otherwise acting in an unprofessional manner in classes will not be tolerated. - Every student is expected to attend every class, to arrive on time, and to remain throughout the entire class session. If you miss a class, it is your responsibility to find out what you may have missed from a fellow-student, i.e., not to expect the professor to provide such information. - Please do not talk to others, eat, chew gum loudly, or engage in any other non-professional conduct. In the unlikely event that students are cited for unprofessional conduct, attendance grades will be reduced by the equivalent of multiple missed classes. Counseling and Student Health. Students may occasionally have personal issues that arise in the course of pursuing higher education that may interfere with academic performance. If you are facing problems affecting your coursework, you are encouraged to seek assistance at the Baruch College Counseling Center at 646-312-2158. Academic Honesty. Academic dishonesty is unacceptable and will not be tolerated. Cheating, forgery, plagiarism and collusion in dishonest acts undermine the college's educational mission and the students' personal and intellectual growth. Baruch students are expected to bear individual responsibility for their work, to learn the rules and definitions that underlie the practice of academic integrity, and to uphold its ideals. Ignorance of the rules is not an acceptable excuse for disobeying them. Any student who attempts to compromise or devalue the academic process will be sanctioned. Academic sanctions in this class will range from an F on the assignment to a WF in this course. A report of suspected academic dishonesty will be sent to the Office of the Dean of Students. Additional information and definitions can be found at http://www.baruch.cuny.edu/academic/academic_honesty.html Accountancy Mission. The mission of Baruchs Stan Ross Department of Accountancy is to help students obtain both the technical tools and general background necessary for successful careers in accounting. The Departments programs focus on the development, measurement, analysis, validation, and communication of financial and other information. Much of the emphasis is directed to enhancing the students' ability to understand the business and regulatory environment and to alert students to the broad implications of accounting principles, ethical issues, procedures and accounting decisions.