2015 Spring a Cg 3361

8/9/2019 2015 Spring a Cg 3361

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UNIVERSITY OF CENTRAL FLORIDASchool of Accounting

College of Business AdministrationACG3361 – Intermediate Managerial Accounting – 3 credit hours

Spring 201

Instructor: !aul Gold"ater Teaching Assistant: noneOfce # College of Business Building I$ room%%6

Ofce Hours: !osted outside o&ce door'

Contact: ()mail# *%0+, -23) + %

.his s/lla us is the onl/ agreement et"een the student and the instructor' .here are no er alagreements or an/ other "ritten agreements that a ect the course re uirements for a grade in this class'

Aca e!ic Dates an Dea "ines: 4C5 Academic Calendar

Aca e!ic Dishonest# in an# $or! %i"" not &e to"erate '''Your Enrollment Status May Be At Risk!

(iolations of student academic eha ior standards are outlined in .he Golden ule$ the 4ni ersit/ ofCentral 5lorida7s Student 8and oo9' See http#::"""'goldenrule'sdes'ucf'edu: for further details' Be er/careful of the follo"ing#A Cheating is a iolation of student academic eha ior standards' .he common forms of cheating

include#1 4nauthori;ed assistance# communication to another through "ritten$ isual$ or oral means' .he

presentation of material "hich has not een studied or learned$ ut rather "as o tained throughsomeone else<s e orts and used as part of an e=amination$ course assignment or pro>ect' .heunauthori;ed possession or use of e=amination or course related material ma/ also constitutecheating'

2 !lagiarism# "here / another<s "or9 is deli eratel/ used or appropriated "ithout an/ indication ofthe source$ there / attempting to con e/ the impression that such "or9 is the student<s o"n' An/student failing to properl/ credit ideas or materials ta9en from another is plagiari;ing'

B An/ student "ho 9no"ingl/ helps another iolate academic eha ior standards is also in iolation ofthe standards'

Co""a&orating (s) Cheating* +hat,s the i-erence.Co""a&orating/ 0+or1ing together2 Cheating/ 0Not using one,s o%n &rain2

?e@nition of Colla oration from i9ipedia# Colla oration is arecursi e process "here t"o or more people or organi;ations"or9 together in an intersection of common goals ) for e=ample$an intellectual endea or that is creati e in nature ) / sharing9no"ledge$ learning and uilding consensus'

?e@nition of Cheating from i9ipedia# Cheating is an act of l/ing$deception$ fraud$ tric9er/$ imposture$ or imposition' Cheatingcharacteristicall/ is emplo/ed to create an unfair ad antage$usuall/ in one7s o"n interest$ and often at the e=pense of others'Cheating implies the rea9ing of rules' .he term cheating isless applica le to the rea9ing of la"s$ as illegal acti ities arereferred to / speci@c legal terminolog/ such as fraud orcorruption' Cheating is a primordial economic act# getting morefor less$ often used "hen referring to marital in@delit/' A person"ho is guilt/ of cheating is generall/ referred to as a cheat*British nglish,$ or a cheater *American nglish,'

Accepta le eha iors *in class and outside of class, 4naccepta le eha iors *in class and outside of class,

1, 4sing Google2, 4sing Microsoft =cel 2013 8elp3, or9ing together

a, Stud/ing for a ui;:e=am together *i'e'$ /ou tal9 a out"hat is correct and "hat is incorrect$ etc','

, Sharing ideas *ha ing a er al discussion a outsomething and then putting it into /our o"n ideas' i'e'$creating a formula' hat did /ou do to get thatformulaD Eh$ "h/ did /ou add rather than su tractD,'

c, 8elping each other out *i'e'$ 8o" did /ou create the

1, If /ou gi e /our =cel @les to another student$ or /ou useanother student<s =cel @les

2, Cop/ing "or9 from a friend *partial or full amount, *i'e'$ m/friend does all of the "or9$ I forgot m/ ui;:e=amF so I

etter cop/ it in order to turn it in','3, or9ing together and "riting the e=act same formulas$ etc'

as each other *i'e'$ tal9ing a out something and "ritingdo"n to9en for to9en the e=act same thing,'

%, Getting help from a human eing "ho has a higher9no"ledge of Accounting: =cel than /ou' =ception# /ou

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http://calendar.ucf.edu/

http://www.goldenrule.sdes.ucf.edu/

http://www.goldenrule.sdes.ucf.edu/

http://calendar.ucf.edu/

8/9/2019 2015 Spring a Cg 3361


=cel chartD 8o" did /ou create the =cel pi otta leD, ha e tal9ed to me a out it' .his is a iolation of student academic eha ior standards asoutlined in .he Golden ule$ the 4ni ersit/ of Central 5lorida7sStudent 8and oo9

Course Descri3tion: .he course pro ides an introduction to cost accounting$ a @eld of usiness "hich de elops the @nancialand non)@nancial information necessar/ to e ecti el/ manage the @rm or organi;ation'

Cost accounting is a @eld in transition$ mo ing from a procedural focus on ste"ardship accounting to astrategic focus on the use of accounting to facilitate the usiness success of the enterprise )) for othmanufacturing and ser ice @rms'

Success in an/ organi;ation – from the smallest corner store to the largest multinational corporation –re uires the use of cost accounting concepts and practices' Cost accounting pro ides 9e/ data tomanagers for planning and controlling$ as "ell as costing products$ ser ices$ acti ities and customers'

A principal moti ation for the change in cost accounting is the plethora of changes in usiness processesand organi;ations in response to increased competition$ oth glo al and domestic' .hese changes includea rene"ed focus on the customer$ aggressi e cost reduction$ outsourcing$ do"nsi;ing and reengineering$total ualit/ management$ ad anced manufacturing technologies$ and increased use of informationtechnologies$ among others' .he management accountant is no longer strictl/ a reporter and anal/st of@nancial facts onl/$ ut a usiness partner )) de eloping the @nancial and non)@nancial information theorgani;ation needs to e successful' As such$ the management accountant pla/s a strategic role in the

usiness$ de eloping and presenting the information that is critical for the @rm<s success'

Course O&4ecti(e: .he central focus of this course is ho" cost accounting helps managers ma9e etter decisions' Costaccountants are increasingl/ ecoming integral mem ers of decision)ma9ing teams instead of simpl/ datapro iders' e "ill focus on asic concepts$ anal/ses$ and uses of cost data'

Re5uire Te6t&oo1 7 So$t%are:Cost Management# A Strategic mphasis$ Blocher$ Stout$ uras$ Co9ins$ 6 th ditionMcGra" 8ill has a companion e site for this te=t oo9# http#::"""'mhhe'com: locher6e

e ie" the materials on this e site – /ou "ill pro a l/ @nd them to e er/ helpful'

Co!3uter an So$t%are Hou need E&ce 2013$ as a 4C5 student /ou ma/ do"nload a cop/ of Microsoft E&ce 2013 for /ourcomputer' Some assignments cannot e completed "ith an Apple computer'

C"ass Atten ance:Class attendance is ta9en' If /ou do not attend class there is no assistance'

Course Assistance 8He"39:hen /ou are in need of help come to m/ o&ce to o tain assistance'

E&ce 8ours# Hou are al"a/s "elcome to come to m/ o&ce during m/ o&ce hours – a aila le hours –posted outside m/ o&ce doorGraduate Assistant# none

Course E(a"uation:I "ill ring to the classroom as man/ practical e=amples as possi le to clarif/ the material in the te=t oo9'If I ma9e a !ateria" mista9e )) either something I sa/ or "rite on the oard or a mista9e in an/ handout tostudents – the @rst student to ring it to m/ attention "ill recei e 1 to onus points$ depending on thematerialit/ of the mista9e' .he points "ill e added to that "ee9<s ui; score' I am the sole ar iter of an/points to e a"arded'

.he "ee9l/ ui;;es and e=ams "ill consist of oth multiple choice and accounting pro lems *re uiring=cel,'

=ams – 2 200 points each %00 points Grade Grade !oint(alue

!ercentageGrade

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http://www.mhhe.com/blocher6e

http://www.mhhe.com/blocher6e

8/9/2019 2015 Spring a Cg 3361


Jui;;es 1% chapters 20points each (14 chapterstentative)

2-0

.otal 6-0 points

A %'00 KL 3A) 3'+ KL 0 ) N 3

BO 3'2 KL-+ ) N 0B 3'00 KL-3 ) N-+B) 2'+ KL-0 ) N-3

CO 2'2 KL++ ) N-0C 2'00 KL+3 ) N++C) 1'+ KL+0 ) N+3

?O 1'2 KL6+ ) N+0

? 1'00 KL63 ) N6+?) 0'+ KL60 ) N635 0'00 Pess than 60

Assign!ents Su!!ar#ui; E6a!

+hen As per schedule' As per schedule'Location Hour choice *home$ apartment$ 4C5,' Hour choice *home$ apartment$ 4C5,'Ti!e Li!it 4nlimited 4nlimitedContent Multiple Choice

Accounting pro lemsMultiple ChoiceAccounting pro lems

Reta1es 1 reta9e – onl/ if /ou attain +0Q on initialattempt

1 reta9e – onl/ if /ou attain +0Q on initialattempt

Re$erence<ateria"s

Enl/ /ou<re te=t oo9 and an/ pre iousl/prepared =cel models'

Enl/ /ou<re te=t oo9 and an/ pre iousl/prepared =cel models'

E"ectronicDe(ice

Must use =cel Must use =cel

Fina" Score A erage*sum of all attempts O ma=imumui; score 3,

A erage*sum of all attempts O ma=imume=am score 3,

TENTATIVE SE<ESTER SCHEDULE

Atten ance=C"ass >eha(ior:Attendance and punctualit/ are /our responsi ilit/' ?isruption of class / tardiness is disrespectful'Pea ing earl/ is also disrespectful' Sur@ng the Internet "ith /our laptop "hile in class is disrespectful'4sing /our cell phone during class is disrespectful' If /ou are disrespectful /ou "ill forfeit the opportunit/ta9e the e=ams from home – /ou "ill then e re uired to ta9e /our e=ams from the classroom' I "ill e thesole ar iter of "hat is disrespectful'

Disc"ai!er: .his is an outline of course policies and procedures' .he professor ma/ change them' If so$ I "ill inform/ou / an/ num er of mechanisms such as# an announcement in class$ or a "ritten amendment handedout in class$ or an announcement on the professor<s "e site' An/ changes are /our responsi ilit/ to 9no"'

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Consent:I ha e read and understood this s/lla us and / continuing in this course I agree to compl/ "ith theprofessor<s policies and procedures to conduct class and I accept the grading procedure'

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O(er(ie% o$ Assign!ent S#ste!

All assignments *multiple choice and accounting pro lems, "ill e sent to /ou / email' I "ill use /ourRnights email address – this is re uired / 4C5 polic/'Student ene@t#

• Con enience of ta9ing all assignments at home *Jui;;es and =ams,• 4nlimited time to complete the assignment• 5le=i ilit/ of completing the assignment an/ da/ and an/time *"ithin reason,• 5eed ac9 to assist /ou in preparing for a reta9e

!rofessor ene@t#• Automates a tas9 that is currentl/ impossi le to perform "ith large student class si;e

8ere is a t/pical email /ou "ill recei e fromme' ote the follo"ing#1, .he email address sending the

assignmentACG3361AssignmentS/stemTgmail'com

2, Su >ect# Course code$ Initial or eta9e$the assignment t/pe and num ere'g' Jui; U 1

3, An attached =cel @lesa e the =cel @le to /our hard dri e –

create a folder ACG3361 – ?E E.change the name of the =cel @le

%, =amine the =cel @le name i'e' /ourname V Jui; 1 V date$ time

, Message#a, ?emographic data

, Initial due date:timec, eta9e due date:time

After sa ing the =cel @le to /our hard dri e$ open the =cel @le to ans"er all uestions'

.he @rst sheet is the StudentInstructions sheet'ead the three colored areas carefull/'

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mailto:[email protected]

mailto:[email protected]

8/9/2019 2015 Spring a Cg 3361


<u"ti3"e ChoiceIf the assignment contains multiple choice

uestions$ the second sheet "ill e the multiplechoice uestions'

Select each /ello" cell and ans"er the MCuestion'

Choose the correct ans"er from the dropdo"n'

Hou ma/ do an/ necessar/ calculations on thespreadsheet'

Another e=ample#• Graphical image• Chart *not sho"n$ ut on other

ui;;es:e=ams,Again$ /ou can perform all calculations ne=t tothe uestion'

Accounting ?ro&"e!s Re5uiring E6ce"efer to the StudentInstructions$ speci@call/

W?ropdo"nX and W5ormulaX'

.his accounting pro lem is an e=ample of"here /ou need to select from dropdo"ns andenter formulas in the /ello" cells'

er/ /ello" cell has a comment'

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=ample of a cell that re uires a te=t alue toe selected from the dropdo"n'

=ample of a cell that re uires a formula' .heto9ens are pro ided ) /ou need to formulate thealge ra'

An/ additional =cel instructions "ill appear incolumn AA'

If there are speci@c =cel instructions$ printthem out efore starting the pro lem'

hen /ou ha e completed the assignment$ sa e /our =cel @le' It is a good idea to sa e *Ctrl S, regularl/"hile ans"ering the uestions'

eturn the =cel @le for grading$ using the same email that sent the =cel @le to /ou' .his s/stem isautomated – if /ou do not use the same email$ the s/stem "ill not recogni;e /our =cel @le for grading'

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8/9/2019 2015 Spring a Cg 3361


If there is Multiple Choice in the assignment$/ou "ill recei e a Multiple Choice feed ac9'5or all numeric uestions /ou "ill recei e adetailed solution'

If there are Accounting pro lems in theassignment$ /ou "ill recei e detailed feed ac9on all of /our /ello" cells'

An/ cells in error "ill e highlighted for /ourene@t'

Hou are a"arded points for#• cell alue• cell formula *allocated ased on to9ens

correct,• cell formatting

=ample of points eing a"arded ased on cellalue *"ithin tolerance, and to9ens correct in

cell formula'

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!oints a aila le for the assignment$ /our pointsa"arded and an/ errors "ill e highlighted'

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Accounting Stu ents E6ce" S1i""s

Simple formulas Anal/sis .ool!a9Arra/ formulas • A E(ACell formatting • CorrelationSort data – d/namic sort and .a le sort • egression

=cel functions )see elo" • ?escripti e StatisticsCharts • t)test

Conditional formatting SEP(?ata (alidation Goal See9ange names !i otta les:!i otcharts

• Constants Pists *.a les,• Simple Sensiti it/ anal/sis "ith ?ata .a les• ?/namic Scenario manager "ith Sensiti it/ anal/si

Spar9lines =cel<s ZMP toolsImport data

• e• ?ata ase ) Access

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2015 Spring a Cg 3361

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