Acct 650

Seminar in Executive Uses of Accounting

Syllabus – Spring 1999

Ken Boze, Ph.D., CPA, CFM                                                 Office Hours:  TR 10:00-11:30 AM

Phone:  (907) 786-4144                                                                                          1:00-2:20 PM

Office:  BEB 307-K

Keys to success:  Attend, participate, and practice, Maintain momentum, keep up!

Course description:  This is the second of two accounting courses applies normally taken by MBA students.  Some will become auditors or financial executives, while others will be non-financial executives who will need to know how to communicate through, and understand the facts are behind the reports.  Also, any decision has consequences that need to be understood, in both financial and non-financial terms.  In here, we evaluate cost behaviors, forecasts, evaluate decisions and performance, and consequences.  See the attached schedule for detailed topics.

Required:

            Text:  Bruns, Accounting for Managers (Thomson Southwestern:  2005)

            Materials:  Calculators, mechanical pencils, erasers, and vertically lined paper.

Policies:

Attendance:  Attendance and active participation are critical for success.  You will be treated as adults and are expected to attend and participate in every class by responding to questions and performing calculations.  If you must miss class, you do not need to ask permission (except for exam dates), but you will be expected to get copies of notes, handouts, etc. from class mates.  Exchange contact information with a few classmates you trust to share the excitement and adventure of mastering the course material.  You learn a lot by helping others.  However, please do not attend of sick and contagious.

Cheating or disruptive behavior may result in removal from class or the University (such as repeated hostility, yelling, emotional outbursts, threats of any nature against anyone, plagiarism, looking another’s exam or the key before turning in yours, or trading answers, etc.)  Professor initiated drops allowed by university policies will be made only under exceptional circumstances.  Those same policies require me to give an “F” if someone does not take the exams, does not drop, or does not formally request an incomplete in writing.  If you do drop, do so early to maximize your refund and minimize your frustrations.

Avoid private conversations, excessive paper shuffling or distracting comments to each other and please be as silent as possible when others are talking as a group because background noise is a problem in here.  Please address all questions to the class as a whole as many students have the same questions which get asked over and over again.

            Your grade is composed of the following:

                        Articles presented (5 each x 2)                      10%

                        Case midterm                                                 20

                        Case final                                                        20

                        Paper (10 present; 10 write-up)                     20

                        Reviewer’s comments                                                10

                        Group case presentation and write-up                       10

                                                Total                                       100%

                        There will be NO MAKE UPS!

            The standard 10 point grading scale will be used:

            A = 100-90

            B = 89-80

            C = 79-70

            D = 69-60

              F  <   60

Articles:

Please select two articles to present in class from the past five years from the following:

Journal of Accountancy

Journal of Business and Management

Strategic Finance

CPA Journal

Internal Auditor

Accounting Horizons

Issues in Accounting Education

Accounting Review

Harvard Business Review

Wall Street Journal

Others by prior approval

You may find the following web address helpful in locating these journals:

http://www.lib.uaa.alaska.edu/articles/subjects.php under business

Acct 650

Spring 2007

Jan       16  Financial Acct Review & Income Taxes

            23  Managerial Accounting Review, Governments & Non-profits

30  Students present articles #1

 Feb      6  Students present articles #2

13  Class discussion – cases 1-2 Framework, Statements, Concepts; 1-50 Ratios and Analysis; 2-2 Current assets

20    Class discussion – cases 2-17 Income; 2-33 PPE; 2-73 Liabilities & time; 2-92 Equity; 2-107 Cash Flow

27    Class discussion – cases 3-2 Auditors; 4-2, 18 Cost Management decisions & Acct; 5-2 Indirect costs

March  5  Class discussion – cases 5-16 ABC; 5-67 Variances; 7-2 Controls; 7-71 Balanced scorecard

12    Case midterm

19    SPRING BREAK

26    Student Case Presentations

April     3  Student Case Presentations

10    Student Case Presentations

17    Papers presented

24    Papers presented

May      1  Final Case write up