Hello, dear friend, you can consult us at any time if you have any questions, add WeChat: daixieit

BUS 503 Accounting Information for Decision-Making

Syllabus

I. Time and Location of Class Meetings

Asynchronous

On line Zoom

II. Instructor

Erik Olson MBA, CPA, CAMS, CPP

Phone: (909)247-9178

E-mail: [email protected]

III. Text and Course Materials

· Managerial Accounting: Creating Value in a Dynamic Business Environment, Ronald W. Hilton, 12^th Edition, McGraw-Hill Irwin, 2020, ISBN: 978-1-259-96951-5

· McGraw-Hill Connect.  Registration information to McGraw-Hill’s Connect section of this course can be located in the “Information” section of Blackboard.

IV. Prerequisites: BUS 500A: Accounting Fundamentals (or equivalent).

V. Course Description/Learning Objectives

In this course, students will improve their ability to solve business problems and make decisions utilizing accounting information.  Case studies of real business situations will be analyzed to enable students to improve their critical thinking skills and practice exercising judgment.  Topics include: the nature of management accounting, cost behavior, product costing, the management control environment and process, strategic planning and budgeting, cash flow, and alternative choice decisions.

At the end of the course, students should be able to:

- Identify relevant costs and benefits and use this accounting information to make business decisions.

- Analyze how costs are accumulated for products and services.

- Perform sensitivity analyses utilizing computer spreadsheets and interpret the results.

- Prepare and analyze an operating budget.

- Demonstrate an understanding of internal accounting controls and its importance in the organization.

- Communicate analyses in writing and verbally.      

VI. Relevance to the Graduate Business Program

This course is required for all students enrolled in the MBA Program and should be completed during the first year of the MBA Program.  It is a one-term course designed for students who have previous course work in financial and managerial accounting or pursuing a graduate degree in business administration.

VII. Grading

MH Connect Assignments (Homework) 30%

Individual Assignment #1 20%

Final Exam 15%

Attendance and Class Participation 15%

Papers 20%

Grades will be assigned according to the following percentages:

94 - 100% A 80 - 83% B- 67 - 69% D+

90 - 93% A- 77 - 79% C+ 64 - 66% D

87 - 89% B+ 74 - 76% C Below 64% F

84 - 86% B 70 - 73% C-

VIII. Communication Policy: 

You will need the capability to access the Internet, Blackboard and use E-mail.  You will work on and submit McGraw-Hill assignments through Connect. Links to Connect activities (by chapter) are provided in the Content section of Blackboard, under Learning Units.  You will be responsible for checking your E-mail and Blackboard in a timely manner for disseminated course information and changes to class schedule, if any.  Connect assignments are posted in the “Contents” section of Blackboard.  

IX. McGraw-Hill Connect Assignments

There will be a number of required LearnSmart (LS) chapter homework provided in Connect. The assignments are designed to enhance and reinforce your learning experience. You will need to sign-up for Connect by following instructions provided in the “Information” section of Blackboard.  Your work will be completed in Connect. These assignments are graded and will appear in Blackboard under the Homework.

X. Individual Assignments

There will be one individual assignments that will become available in Blackboard under the “Individual Assignments” section. Detailed instructions will be provided in Blackboard and in-class.

XI. Final Exam

There will be one comprehensive take home final exam. Detailed instructions will be provided in class. No make-up exam. If a student must miss the final exam due to a University-recognized emergency, the student must notify the instructor in advance to the exam and discuss the circumstances. Documentation as to the validity of the emergency will be required.  

XII. Changes to Class Schedule 

Instructor reserves the right to modify scheduled assignments, due dates, and methods of delivery as deemed necessary.  Changes to the Weekly Schedule will be communicated to you in advance.

XIII. Late Work Policy:

All graded assignments are due in Blackboard or Connect by the due dates per the Weekly Schedule.  No late assignments will be accepted unless in case of unforeseen events beyond the control of student (i.e. accidents, illness, or matters concerning immediate family members).  If unforeseen events occur which require you submit late assignment(s), contact me immediately via email to work a plan out.   

XIV. Drop Policy:

According to University of La Verne’s Withdrawal Policy: “Students who fail to officially drop/withdraw from the course (or abandon the course) will receive failing grades.  La Verne does not automatically drop students who do not attend classes.  The effective date of withdrawal is the date the student officially withdraws from all courses or the final day of the term. I will not be responsible for dropping you for non-participation in course assignments.  It is your course and your responsibility.

XV. Student Responsibilities 

Your continued enrollment in this course denotes understanding of and compliance with all elements of this syllabus. You must do the following:

1. Comply with Academic Honesty rules as described in the Catalog.

2. Attend all class meetings and observe start/end times.

3. Be respectful and courteous to classmates and the instructor.

4. Bring calculator, textbook, homework, and other materials to class.

5. Participate in class discussions of cases and problem-solving exercises.

6. Complete all assignments on a timely basis and bring to class.

8.   Successfully complete all assignments/exams.

XVI. Academic Honesty

The CBPM will follow current University policy found in the Academic Honesty section of the current Catalog.  Some of the key elements of that section are summarized below.

Each student is responsible for performing academic tasks in such a way that honesty is not in question.  Unless an exception is specifically defined by an instructor, students are expected to maintain the following standards of integrity:

* All assignments of all types are to be the work of the student or students presenting the material and only those students.

* Any use of wording, ideas, or findings of other persons, writers, or researchers requires the explicit citation of the source.  Use of the exact wording requires a “quotation” format.  

* Deliberately supplying material to another student for purposes of plagiarism or academic dishonesty is culpable.”

Plagiarized work will result in a ZERO grade on the assignment. Course failure and dismissal from the university are also possible outcomes for plagiarized work.  Academic integrity is essential.  See the syllabus and course grading policies, and the link to the University Catalog.