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ACCT 285 – Managerial Accounting – Spring 2024

Sec. 6: Mon/Wed/Fri 2:15-3:05 PM

Gerdin 0330

(Prerequisite: Acct 284 or equivalent)

(Should enroll in Acct 301 simultaneously if you wish to be an accounting major!)

 

Instructor:        Dr. Brad S. Trinkle, CISA, CDPSE            

Office:             Gerdin 2331       

E-mail:             trinkle@iastate.edu

Phone:             515-294-2645 (email is the best way to reach me)

Office Hours:   1:00-2:00 Mon/Wed in Gerdin 2331 (in-person) or by appointment

Your success is important to me. Please reach out if you are struggling in or out of class.

 

 

Syllabus Sections (Ctrl+Click to jump to section)

Course Objectives: 1

Course Materials  1

Course Format 1

Academic Integrity  1

Grading Criteria (Points, assignment details) 2

Course Policies (attendance, make-ups, course policies, etc.) 3

Tips for Success (how to achieve an A) 4

Tentative Course Calendar 5

 

Course Objectives

• Identify the purpose of Managerial Accounting.
• Apply key cost concepts.
• Predict performance using cost behavior.
• Justify managerial decisions based upon managerial accounting data.
• Apply basic Microsoft Excel skills to course topics.

 

Course Materials

 

 

 

 

 

 

 

Other Course Resources: Accounting Help Lab and Tutoring; Supplemental Instruction.

 

Course Format

This course is face-to-face. Your grade will be better if you attend class and complete assignments.

In class, we will cover:

• Lecture materials and practice problems.
• Top Hat questions.
• Group work.
• Exam reviews

Outside of class, you will complete:

• Chapter previews
• Connect homework
• Exams in testing center

Academic Integrity

Academic dishonesty in this class is defined as offering or receiving help on an exam, or otherwise compromising or attempting to compromise the integrity of an exam, homework assignment, project, or team exercise. All cases of suspected academic dishonesty are handled in strict accordance with University policy. Anyone suspected of academic dishonesty will be reported to the Dean of Students Office. If you are found guilty of academic dishonesty, you will receive an F in the course.

 

Grading Criteria (Points, assignment details)

Exam 1 (Ch. 1-3)                                                 100

Exam 2 (Ch. 6-7)                                                 100

Exam 3 (Ch. 8-10)                                               100

Final Exam (Ch. 12/comprehensive)                       100

Assignments (see below for detail):             

Chapter Previews            (9 @ 4 points)

TopHat (in-class)              (65 points)

Connect Homework          (10 @ 10 points)

Team Exercises (in-class)   (5 @ 15 points)    max 250    

Speaker                                                               50

Excel Project (four parts @ 30 points each)       max 100

Total                                                                  800

 

Exams (held in ISU Online Testing Centers – you are responsible for scheduling via RegisterBlast)

• Format: Multiple choice & match, scratch paper provided, bring a calculator (any except graphing).
• Grading: Automatic via Canvas exam (extra points built in).

Chapter Previews (due before class)

• Purpose: Prepare for class, which improves ability to engage with and understand the material.
• Format: Canvas assignment.
• Grading: Completion-based.

TopHat Participation (earned during class)

• Purpose: Encourages active class participation.
• Format: Submit in-class using TopHat app/website.
• Grading: Points earned based on % of the TopHat questions completed the semester.

Homework (due outside of class in Connect)

• Purpose: Practice material and check your level of understanding.
• Format: Connect, combination of conceptual and quantitative problems.
• Grading: Unlimited attempts (BEST, not last, is recorded); use “Check My Work" before submitting.

Team Exercises (completed during class)

• Purpose: More practice, see problems in different formats, work with others.
• Format: Complete with a group of 2-4 in class, exercise will be handed out in class.
• Grading: Check figures provided in class, so you must show work to receive credit.

Excel Project (Multiple parts due throughout course)

• Purpose: Improve ability to use Excel and apply important topics from the class.
• Format: Strictly individual work – additional details will be made available throughout the semester.
• Grading: Accuracy and usage of Excel formulas (not keyed in numbers).

 

Grade Scale

A	744 - 800		B-	640 - 663		D+	536 - 559
A-	720 - 743		C+	616 - 639		D	504 - 535
B+	696 - 719		C	584 - 615		D-	480 - 503
B	664 - 695		C-	560 - 583		F	Less than 480

 

Final Grades are not curved (50+ “buffer” points built in, average is ~B without curving).

Course Policies (attendance, make-ups)

 

Midterm Exams: No make-up exams except in rare emergency situations. Notification must be made as soon as possible. Replacing your missed exam with the Final exam grade will also be considered.

 

Final Exam: Strictly no make-ups or grade replacement. If you miss the Final, you will receive a zero.

 

Assignments (Previews, TopHat, Homework, Team Exercises, etc.): No make-ups/late assignments.

 

In-class assignments (TopHat, Team Exercises): Must attend class to receive credit. Team Exercises can be done outside of class with an excused absence. Notification must be made before your class time.

 

Excel project: No make-ups/late assignments.

 

Extra Credit and Curves: Generally none, since extra points are built in. I will not respond to requests for extra credit.

 

 

Other Course Policies

 

Electronics: I have a no cell phone policy to avoid distractions for yourself and your fellow students. You may use laptops, tablets, etc. to take notes and for TopHat; I just ask that you not work on other material during lecture (e.g., starting homework or problems during lecture or working on other courses).

 

Course material and notes policy: Students may take notes for their personal use. You are not authorized to record lectures without my permission unless you are considered by the university to be a qualified student requiring accommodation. Students may not copy or share lecture materials, course problems, Excel project, etc. outside of class, including posting on internet sites or selling to commercial entities. Students are prohibited from selling their personal notes to anyone else or being paid for taking notes by any person or commercial firm without the instructor’s express written permission.

 

University Policies:

See University policy items and other statements via the Syllabus Statements in Canvas. These include the topics of inclusivity, student health and well-being, academic dishonesty, accessibility, COVID-19 health & safety requirements, prep week, discrimination & harassment, and religious accommodations.

 

Free Speech Statement:
Iowa State University supports and upholds the First Amendment protection of freedom of speech and the principle of academic freedom in order to foster a learning environment where open inquiry and the vigorous debate of a diversity of ideas are encouraged. Students will not be penalized for the content or viewpoints of their speech as long as student expression in a class context is germane to the subject matter of the class and conveyed in an appropriate manner.

 

 

 

Tips for Success (how to achieve an A)

The general recommendation for a college-level course is to spend 9 hours per week for a 3-credit class (this is the ideal—I realize everyone has different demands on their time), which includes:

 

1. Before class (20-60 mins): Read or briefly preview/skim­ the materials (textbook, notes, homework)
2. During class (2.5 hours): Attend class, take notes, answer participation questions, team exercises.
3. Outside of class (~5-6 hours): Review notes to fill in gaps, complete homework, re-work practice problems; attend office hours, supplemental instruction, accounting help lab, and tutoring as needed.

 

Memorization is not sufficient to earn an A. Per Bloom’s Taxonomy (see graphic below), the goal is to understand the concepts and be able to apply, analyze, and evaluate.

 

• Remember: Memorize definitions, formulas, etc.
• Understand: Explain concepts to someone else.
• Apply: Complete problems when presented in different formats.
• Analyze: Link/build upon concepts among chapters.
• Evaluate: Use information to make a management decision.
• Create: Using concepts in your career.

 

Other tips/resources for success:

 

• Resources: Refer to page 1 for resources (office hours, Accounting Help Lab, etc.).

 

• Other resources: Academic Success Center offers academic coaching, workshops, and self-help resourceson study skills, time management, and note taking.

 

• Attempt problems and homework first WITHOUT looking at examples, solutions, or hints.

 

• Aim for a solid ability to understand/apply/analyze concepts before we move to the next chapter. Do not wait to “cram” for the exam to put in time outside of class/homework.

 

• To make the most of office hours, tutors, and other resources, come prepared with questions.

 

• Refer to slides on the metacognitive Study Cycle for additional study tips. Come see me at any point in the semester if you’d like to discuss your study habits in this course.

 

 

Tentative Course Calendar 

Minor changes to the schedule should be expected. All changes will be announced in class.

 

Week	Date	Chapter & Topic	Chapter Preview due @12pm Connect HW due @ 11:59pm
1	Jan-15	School Holiday - NO CLASSES
	Jan-17	Intro/Syllabus/Prologue: Managerial Accounting: Overview
	Jan-19	Chapter 1: Managerial Accounting & Cost Concepts	Preview: Ch 1 Homework: Prologue
2	Jan-22	Chapter 1: Cont’d
	Jan-24	Chapter 1: Cont’d
	Jan-26	Team Exercise (Chapter 1)	Homework: Ch. 1
3	Jan-29	Chapter 2: Cost-Volume-Profit Relationships
	Jan-31	Chapter 2: Cont’d
	Feb-2	Chapter 2: Cont’d	Homework: Ch. 2
4	Feb-5	Chapter 3: Job-order costing: Unit Product Costs	Preview: Ch. 3
	Feb-7	Chapter 3: Cont’d
	Feb-9	Chapter 3: Cont’d	Homework: Ch. 3
5	Feb-12	Team Exercise (Chapters 2 & 3)	Excel: Part 1
	Feb-14	Catch-Up / Exam Review
	Feb-16	NO CLASS, exam in testing center
Feb. 14-16	EXAM 1 (Chapters P, 1-3):   Wednesday, Feb. 14 – Friday, Feb. 16
6	Feb-19	Chapter 6: Differential Analysis: The Key to Decision Making	Preview: Ch. 6
	Feb-21	Chapter 6: Cont’d
	Feb-23	Chapter 6: Cont’d	Homework: Ch. 6
7	Feb-26	Chapter 7: Capital Budgeting Decisions	Preview: Ch. 7
	Feb-28	Chapter 7: Cont’d.
	Mar-1	Chapter 7: Cont’d.	Homework: Ch. 7
8	Mar-4	Team Exercise (chapters 6 & 7)	Excel: Part 2
	Mar-6	Catch-Up / Exam Review
	Mar-8	NO CLASS
Mar. 6-8	EXAM 2 (Chapters 6-7):   Tuesday, Mar. 5 – Thursday, Mar. 7
Mar 11-15	NO CLASS – SPRING BREAK
10	Mar-18	Chapter 8: Master Budgeting	Preview: Ch. 8
	Mar-20	Chapter 8: Cont’d.
	Mar-22	Chapter 8: Cont’d.	Homework: Ch. 8
11	Mar-25	Team Exercise (Chapter 8)
	Mar-27	Project work day
	Mar-29	Chapter 9: Flexible Budgets & Performance Analysis	Preview: Ch. 9
12	Apr-1	Chapter 9: Cont’d
	Apr-3	Chapter 10: Standard Costs & Variances	Preview: Ch. 10
	Apr-5	Chapter 10: Cont’d	Homework: Ch. 9
13	Apr-8	Chapter 10: Cont’d
	Apr-10	Team Exercise 6 (Chapter 9 & 10)
	Apr-12	Catch-Up / Project work day	Homework: Ch. 10
14	Apr-15	Catch-Up / Exam Review	Excel: Part 3 & 4
	Apr-17	NO CLASS, exam in testing center
	Apr-19	NO CLASS, exam in testing center
Apr. 17-19	EXAM 3 (Chapters 8-10):   Wednesday, Apr. 17 – Friday, Apr. 19
15	Apr-22	Virtual speaker panel Apr 22-23 (no in-person class)
	Apr-24	Chapter 12: Balanced Scorecard & ESG/CSR	Preview: Ch. 12
	Apr-26	NO CLASS (in lieu of speaker panel)	Homework: Ch. 12
16	Apr-29	Catch-Up / Exam Review
	May-1	Exam Review
	May-3	Exam Review
May 5-8	FINAL EXAM (Comprehensive):   Saturday, May 5 – Tuesday, May 8