Accounting for Business Strategies - Spring 2012 Syllabus.doc

此文档收集于网络，如有侵权，请联系网站删除College of William and Mary School of Business AdministrationSpring 2012Course: Accounting for Business StrategiesInstructor:Kerry L. Christian, CPAInstructor Contact: Office Phone:757-325-6740Home Phone:757-868-3436E-Mail:Kerry.COffice: By appointmentText: Cost Accounting: A Managerial Emphasis, Horngren, Datar, and Rajan, Prentice-Hall, 2012, 14th Edition.Course Objectives: The course will cover the development and use of relevant cost information essential for formulation and execution of business strategies. It will focus on advanced costing concepts and practices used by businesses to foster world-class performance, 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 performance management. Organization: Each class will begin with a discussion of the assigned chapter(s) 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 35Case Study 10Quizzes (3 of 4) 10Class Participation 10 100%Grades will be based on the following scale.90-100A8089B7079CBelow 70FHonor 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.) are not permitted to be in operation while class is in session. If you have a situation that requires this type of device, please talk to me before the start of class. Tape recorders, calculators, and computers are permitted, provided they are operated in a quiet manner. Computers may be used only for the purpose of taking notes and retrieving class-related information from Blackboard or other files. Personal use of computers during class (e.g., checking e-mail; surfing) will be regarded as disruptive behavior.Behavior that creates a disruption in the classroom, and thereby infringes on the ability of your classmates to learn, will not be tolerated and will be cause for disciplinary action, in accordance with the Student Handbook and policies established by the Dean of Students.Cancelled Classes: If a class is cancelled, then whatever was scheduled for that day will be moved to the next scheduled class meeting. An announcement will be made at the next scheduled class meeting regarding any further changes to the class schedule.Assignments: These homework assignments are for your benefit, to help you evaluate your level of comprehension of the course material. All assignments are from the textbook. We will discuss the solutions to these assignments in class, on dates to be announced in class. Homework will not be turned in or graded, but the material covered in these assignments will be included on t