accountingforbusinessstrategies-spring2012syllabus

1 COLLEGE OF WILLIAM AND MARY SCHOOL OF BUSINESS ADMINISTRATION SPRING 2012 COURSE Accounting for Business Strategies INSTRUCTOR Kerry L. Christian, CPA INSTRUCTOR CONTACT Office Phone 757-325-6740 Home Phone 757-868-3436 E-Mail Kerry.Christianmason.wm.edu OFFICE By appointment TEXT Cost Accounting A Managerial Emphasis, Horngren, Datar, and Rajan, Prentice-Hall, 2012, 14 thEdition. COURSE OBJECTIVES The course will cover the development and use of relevant cost ination essential for ulation and cution of business strategies. It will focus on advanced costing concepts and practices used by businesses to foster world-class perance, and achieve strategic objectives in both manufacturing and service environments. Special emphasis will be given to activity-based costing, balanced scorecards, complex cost allocation, advanced inventory management techniques, capital budgeting, and perance management. ORGANIZATION Each class will begin with a discussion of the assigned chapters and will be followed by class solutions to the assignments. Student reading and preparation of assignments is expected prior to coverage in class. To provide an incentive to stay current with the coursework, a series of 4 class quizzes will be given throughout the course. Specific chapter assignments are provided per “Assignments” later in this syllabus. In addition to the chapter assignments, students will analyze and prepare a written summary a short case study. Small group study outside of class is highly encouraged. GRADES Course grades will be based on the following mix. Midterm Examination 35 Final Examination 35 Case Study 10 Quizzes 3 of 4 10 Class Participation 10 100 Grades will be based on the following scale.2 90-100 A 80-89 B 70-79 C Below 70 F HONOR CODE It is expected that you comply with the Honor Code. This expectation includes, but is not limited to, the requirement that your solutions to the tests and the final exam must be solely the result of your knowledge and work. You will be permitted to refer to your textbook and class notes for the take-home tests, but you will not be permitted to use any other reference sources including any other person when preparing your answers. CLASSROOM CONDUCT Please keep in mind that we are in a group setting. Actions that may otherwise be relatively innocuous can be very disruptive in a group setting, so please conduct yourself in a manner that demonstrates respect for your classmates. You are expected to come to class on time and be prepared when class begins. After class begins, I expect you to remain in the classroom until class is dismissed. However, if you absolutely must leave and return during class, you should do so as quietly as possible. You should not begin to pack up and leave until class is dismissed. Personal conversations are not appropriate during class. Electronic communication devices pagers, telephones, etc. a