Course Syllabus

Course Information
Course Number/Section AIM 3341 – Section 001
Course Title Cost Management Systems

Term Spring 2010

Days & Times Tuesday / Thursday
1:00 – 2:15 SOM 2.106

Professor Contact Information

Professor Jennifer Johnson
Office Phone 972-883-5912
Email Address Jennifer.johnson@utdallas.edu
(use eLearning to discuss class items)
Office Location SOM 4.432
Office Hours Tuesday 10:00 – 11:00
Wednesday 12:30 – 2:00
Or by appointment

Teaching Assistant: Catherine Tong

SOM 4.808
Email: tongjialu_hz@yahoo.com
Office Hours: to be determined

Course Pre-requisites, Co-requisites, and/or Other Restrictions

The official pre-requisites for the class are AIM2302, MATH1326/2333

This course assumes that you have had AIM 2301 and AIM 2302 (principles of financial and
managerial account). You should have a solid foundation in basic financial accounting principles
including journal entries and you should have a good introduction to cost / management
accounting concepts.

Course Description
This course is an intermediate course in management/cost accounting. We will study business
management's internal accounting information needs as they pertain to cost control and
containment. Emphasis is on the processes of business planning, controlling, and decision
making. Topics include (1) Cost/Volume/Profit Analysis; (2) Relevant Costing; (3) Job-Order and
Process Costing (4) Activity-Based Costing; (5) Support Department Costing; (6) Joint Product
Costing; (7) Budgeting; and (8) Standard Costing with an emphasis on Variance Analysis.
Spreadsheet applications are used to reinforce some course concepts, and some writing is
required.

Student Learning Objectives/Outcomes

The overall learning objective of this course is to learn managerial accounting concepts and
techniques used to support decision-making by managers. Specific objectives are to:
1. Learn to differentiate between variable and fixed costs and recognize the importance of
distinguishing between them in decision and cost allocation settings;
2. Learn to perform basic cost allocation exercises including product cost determination;
and
3. Learn to complete basic variance analysis in budgeting and standard cost settings.

AIM 3341 – 001 Spring 2010 Syllabus Page 1

Required Textbooks and Materials
• Textbook:
o Textbook: Cost Management: Measuring, Monitoring, & Motivating Performance, 1st ed.,
o Author: Leslie Eldenburg and Susan Wolcott,
o Publisher: Wiley, 2005
o ISBN: 0-471-20549-4

• Calculator with basic features (cannot store formulas, will not be allowed to use a
cellphone, backberry, or iPhone, etc.)
• Internet access to course's eLearning site and the publisher's website
• Access to Microsoft Excel
• 882-E Scantrons for tests
• UTD Student ID - required for each test

Suggested Course Materials

Study Guide to accompany text, by Gail Kaciuba, Wiley, 2005 – ISBN: 0-471-65565-1 - optional but
recommended

Attendance
It is critical to your success that you attend each class and take notes during the lectures. You
should come to class prepared, which means that you have READ the assigned chapters and
attempted the homework PRIOR to coming to class. This will enhance your understanding of the
material discussed in class.

Instructor Assistance
Office hours are not a substitute for coming to class. Accordingly, I will not repeat a lecture that
was missed during office hours. It is encouraged to come see me EARLY if you are having
difficulties.

Course Schedule
See last page for class schedule, topics and dates

Homework
With each chapter, suggested homework problems will be assigned. These problems will not be
collected for a grade, but students are strongly encouraged to complete the suggested problems.
The best way to learn this material is through repetition of the homework.

Assignments / Case Studies

There will be 2 assignments/case studies that will be given to the students and that will be
submitted for a grade. The purpose of each assignment is to enhance your use of spreadsheets
and their use in business. Each assessment will have instructions and a template that will require
you to input numbers and formulas into Excel. The assessments should be submitted at the
beginning of the class on their due date. Details for preparing and submitting the assessments
will be posted on eLearning.

All Assignments are due by the beginning of class on the due date. Any work received after the
beginning of class will not be accepted.

AIM 3341 – 001 Spring 2010 Syllabus Page 2

Quizzes:
You will be given a quiz over each chapter PRIOR the lecture on that chapter. Quizzes will be
administered via the use of Assessments in eLearning. The objectives of the quizzes are to help
facilitate your understanding of the topics that will be presented in the teachings. These quizzes
will be made available at specific dates and times and will be closed at a specified time period as
outlined on the syllabus schedule. You must take the quiz via eLearning during the specified time
period in order for you to receive a grade for the quiz.

Quizzes are open-book, open-note and are not proctored. Your lowest quiz score will be dropped
when calculating your final grade.

Exams
There will be 4 non-cumulative exams each worth 100 points. All examinations are closed-book,
closed-notes. The exams will be administered in-class during class time and will require the use
of a calculator and an 882-E scantron. The exams will be a combination of objective questions
and well as problems. No formula sheets will be allowed.

You will need 4 things for each exam: (1) your UTD ID; (2) Basic four-function calculator; (3) an
882-E scantron and (4) two or more No. 2 pencils.

NOTE: Advanced calculators with memory functions, cell phones, iPhones, Blackberry or any
other device including a language dictionary are NOT allowed to be used during the exam.

Make-up exams
Make-up exams will be given ONLY for excused absences, which must be determined prior to the
exam. Excused absences may be given for verifiable medical or family emergencies. Written
documentation must be provided for substantiation of the absence. Students who do not show up
for an exam, and for whom prior arrangements have not been made will receive a score of 0.
There is no guarantee that the level of difficulty of the make-up exam will be compatible to that of
the original test. All make-up exams will be taken at a time determined by the instructor.

In the event of an excused absence, as outlined above, you may choose to not take a make-up
exam, but instead use the average of your other three test grades to replace your excused
missed exam grade. This is ONLY allowed if your absence from the test was excused PRIOR to
the exam.

AIM 3341 – 001 Spring 2010 Syllabus Page 3

Grading Policy

Your grade will be made up of the following

Qty Value Total

Tests 4 100 400
(Note: 11 quizzes given, lowest grade
Quizzes 10 5 50 for 1 quiz is dropped)
Cases /
Problems 2 25 50
Total 500

Your total grade will be assigned as follows based on the points distribution defined below:

.
Point Range
Grade Low High
A+ 483.5 500
A 466.5 483
A- 449.5 466
B+ 432.5 449
B 415.5 432
B- 398.5 415
C+ 381.5 398
C 364.5 381
C- 347.5 364
D+ 330.5 347
D 313.5 330
D- 296.5 313
F 0 296

Extra Credit
No extra credit will be offered.

Late Work
No late work is accepted.

Classroom Citizenship
All students should respect each person's right to learn and attend this class. Please refrain from
surfing, texting and cell phone use during class.

AIM 3341 – 001 Spring 2010 Syllabus Page 4

Technical Support
If you experience any problems with your UTD account you may send an email to:
assist@utdallas.edu or call the UTD Computer Helpdesk at 972-883-2911.
Field Trip Policies / Off-Campus Instruction and Course Activities
Off-campus, out-of-state, and foreign instruction and activities are subject to state law and
University policies and procedures regarding travel and risk-related activities. Information
regarding these rules and regulations may be found at the website address
http://www.utdallas.edu/BusinessAffairs/Travel_Risk_Activities.htm. Additional information is
available from the office of the school dean.

Student Conduct & Discipline

The University of Texas System and The University of Texas at Dallas have rules and regulations
for the orderly and efficient conduct of their business. It is the responsibility of each student and
each student organization to be knowledgeable about the rules and regulations which govern
student conduct and activities. General information on student conduct and discipline is
contained in the UTD printed publication, A to Z Guide, which is provided to all registered
students each academic year.

The University of Texas at Dallas administers student discipline within the procedures of
recognized and established due process. Procedures are defined and described in the Rules and
Regulations, Series 50000, Board of Regents, The University of Texas System, and in Title V,
Rules on Student Services and Activities of the university’s Handbook of Operating Procedures.
Copies of these rules and regulations are available to students in the Office of the Dean of
Students, where staff members are available to assist students in interpreting the rules and
regulations (SU 1.602, 972/883-6391) and online at
http://www.utdallas.edu/judicialaffairs/UTDJudicialAffairs-HOPV.html

A student at the university neither loses the rights nor escapes the responsibilities of citizenship.
He or she is expected to obey federal, state, and local laws as well as the Regents’ Rules,
university regulations, and administrative rules. Students are subject to discipline for violating the
standards of conduct whether such conduct takes place on or off campus, or whether civil or
criminal penalties are also imposed for such conduct.

Academic Integrity
The faculty expects from its students a high level of responsibility and academic honesty.
Because the value of an academic degree depends upon the absolute integrity of the work done
by the student for that degree, it is imperative that a student demonstrate a high standard of
individual honor in his or her scholastic work.

Scholastic Dishonesty, any student who commits an act of scholastic dishonesty is subject to
discipline. Scholastic dishonesty includes but is not limited to cheating, plagiarism, collusion, the
submission for credit of any work or materials that are attributable in whole or in part to another
person, taking an examination for another person, any act designed to give unfair advantage to a
student or the attempt to commit such acts.

Plagiarism, especially from the web, from portions of papers for other classes, and from any other
source is unacceptable and will be dealt with under the university’s policy on plagiarism (see
general catalog for details). .

Copyright Notice
The copyright law of the United States (Title 17, United States Code) governs the making of
photocopies or other reproductions of copyrighted materials, including music and software.
Copying, displaying, reproducing, or distributing copyrighted works may infringe the copyright
owner’s rights and such infringement is subject to appropriate disciplinary action as well as

AIM 3341 – 001 Spring 2010 Syllabus Page 5

criminal penalties provided by federal law. Usage of such material is only appropriate when that
usage constitutes “fair use” under the Copyright Act. As a UT Dallas student, you are required to
follow the institution’s copyright policy (Policy Memorandum 84-I.3-46). For more information
about the fair use exemption, see http://www.utsystem.edu/ogc/intellectualproperty/copypol2.htm

Email Use
The University of Texas at Dallas recognizes the value and efficiency of communication between
faculty/staff and students through electronic mail. At the same time, email raises some issues
concerning security and the identity of each individual in an email exchange. The university
encourages all official student email correspondence be sent only to a student’s U.T. Dallas email
address and that faculty and staff consider email from students official only if it originates from a
UTD student account. This allows the university to maintain a high degree of confidence in the
identity of all individual corresponding and the security of the transmitted information. UTD
furnishes each student with a free email account that is to be used in all communication with
university personnel. The Department of Information Resources at U.T. Dallas provides a method
for students to have their U.T. Dallas mail forwarded to other accounts.

Withdrawal from Class

The administration of this institution has set deadlines for withdrawal of any college-level courses.
These dates and times are published in that semester's course catalog. Administration
procedures must be followed. It is the student's responsibility to handle withdrawal requirements
from any class. In other words, I cannot drop or withdraw any student. You must do the proper
paperwork to ensure that you will not receive a final grade of "F" in a course if you choose not to
attend the class once you are enrolled.

Student Grievance Procedures

Procedures for student grievances are found in Title V, Rules on Student Services and Activities,
of the university’s Handbook of Operating Procedures.

In attempting to resolve any student grievance regarding grades, evaluations, or other fulfillments
of academic responsibility, it is the obligation of the student first to make a serious effort to
resolve the matter with the instructor, supervisor, administrator, or committee with whom the
grievance originates (hereafter called “the respondent”). Individual faculty members retain
primary responsibility for assigning grades and evaluations. If the matter cannot be resolved at
that level, the grievance must be submitted in writing to the respondent with a copy of the
respondent’s School Dean. If the matter is not resolved by the written response provided by the
respondent, the student may submit a written appeal to the School Dean. If the grievance is not
resolved by the School Dean’s decision, the student may make a written appeal to the Dean of
Graduate or Undergraduate Education, and the deal will appoint and convene an Academic
Appeals Panel. The decision of the Academic Appeals Panel is final. The results of the
academic appeals process will be distributed to all involved parties.

Copies of these rules and regulations are available to students in the Office of the Dean of
Students, where staff members are available to assist students in interpreting the rules and
regulations.

Incomplete Grade Policy

As per university policy, incomplete grades will be granted only for work unavoidably missed at
the semester’s end and only if 70% of the course work has been completed. An incomplete
grade must be resolved within eight (8) weeks from the first day of the subsequent long semester.
If the required work to complete the course and to remove the incomplete grade is not submitted
by the specified deadline, the incomplete grade is changed automatically to a grade of F.

AIM 3341 – 001 Spring 2010 Syllabus Page 6

Disability Services
The goal of Disability Services is to provide students with disabilities equal educational
opportunities. Disability Services provides students with a documented letter to present to the
faculty members to verify that the student has a disability and needs accommodations. This letter
should be presented to the instructor in each course at the beginning of the semester and
accommodations needed should be discussed at that time. It is the student’s responsibility to
notify his or her professors of the need for accommodation. If accommodations are granted for
testing accommodations, the student should remind the instructor five days before the exam of
any testing accommodations that will be needed. Disability Services is located in Room 1.610 in
the Student Union. Office hours are Monday – Thursday, 8:30 a.m. to 6:30 p.m., and Friday 8:30
a.m. to 5:00 p.m. You may reach Disability Services at (972) 883-2098.

Guidelines for documentation are located on the Disability Services website at

http://www.utdallas.edu/disability/documentation/index.html

Religious Holy Days

The University of Texas at Dallas will excuse a student from class or other required activities for
the travel to and observance of a religious holy day for a religion whose places of worship are
exempt from property tax under Section 11.20, Tax Code, Texas Code Annotated.

The student is encouraged to notify the instructor or activity sponsor as soon as possible
regarding the absence, preferably in advance of the assignment. The student, so excused, will
be allowed to take the exam or complete the assignment within a reasonable time after the
absence: a period equal to the length of the absence, up to a maximum of one week. A student
who notifies the instructor and completes any missed exam or assignment may not be penalized
for the absence. A student who fails to complete the exam or assignment within the prescribed
period may receive a failing grade for that exam or assignment.

If a student or an instructor disagrees about the nature of the absence [i.e., for the purpose of
observing a religious holy day] or if there is similar disagreement about whether the student has
been given a reasonable time to complete any missed assignments or examinations, either the
student or the instructor may request a ruling from the chief executive officer of the institution, or
his or her designee. The chief executive officer or designee must take into account the legislative
intent of TEC 51.911(b), and the student and instructor will abide by the decision of the chief
executive officer or designee.

These descriptions and timelines are subject to change at the discretion of the
Professor.

AIM 3341 – 001 Spring 2010 Syllabus Page 7

 AIM 3341 – Spring 2010

QUIZ – Via
eLearning
due by 1:00
pm CST on
Date: Chapter Topic Homework Due Date
1/12/2010 Introduction, Syllabus review, eLearning Demo
The Role of Accounting Information in Quiz 1
1/14/2010 1 Management Decision Making 1.13 - 1.16
Quiz 2
2.11, 2.13, 2.21-
1/19/2010 2 The Cost Function 2.22,2.24
1/21/2010 2
1/26/2010 3 Cost-Volume-Profit Analysis 3.14, 3.16-3.18,3.20 Quiz 3
1/28/2010 3
Relevant Costs for Non-routine Operating Quiz 4
2/2/2010 4 Decisions 4.13, 4.20, 4.24
2/4/2010 4
2/9/2010 Review Assignment #1 Due – Beginning of Class
2/11/2010 Exam #1 Chapters 1 - 4
5.15-5.17, 5.22, Quiz 5
2/16/2010 5 Job Costing 5.25, 5.28
2/18/2010 5
2/23/2010 6 Process Costing 6.15-6.16, 6.26-6.28 Quiz 6
2/25/2010 6
3/2/2010 7 Activity-Based Costing and Management 7.18-7.20, 7.23, 7.29 Quiz 7
3/4/2010 7
3/9/2010 Review
3/11/2010 Exam #2 Chapters 5 - 7
3/16/2010 Spring Break
3/18/2010 No Class Spring Break
Measuring and Assigning Support Department Quiz 8
3/23/2010 8 Costs 8.16, 8.18, 8.22-8.23
3/25/2010 8
3/30/2010 9 Joint Product and By-Product Costing 9.23-9.25, 9.28-9.29 Quiz 9
4/1/2010 9
4/6/2010 Review
4/8/2010 Exam #3 Chapters 8 - 9
10.13-10.16, 10.18- Quiz 10
4/13/2010 10 Static and Flexible Budgets 10.19, 10.23-10.24
4/15/2010 10
11.14-11.17, 11.23, Quiz 11
4/20/2010 11 Standard Costing and Variance Analysis 11.32
4/22/2010 11
4/27/2010 Review Assignment #2 Due – Beginning of Class
4/29/2010 Exam #4 Chapters 10 -11

These descriptions and timelines are subject to change at the discretion of the
Professor.

AIM 3341 – 001 Spring 2010 Syllabus Page 8