Course Syllabus

AIM 3341-501
School of Management
The University of Texas at Dallas

Course Information

Course: AIM 3341

Section: 501
Course Title: Cost Management Systems
Meets: 5:30 pm to 6:45 pm on Tuesdays and Thursdays
Location: SOM 1.217
Semester: Spring 2010

Instructor Contact Information

Instructor: Jason Rodrigue

Office Location: SOM 4.424
Office Phone: 972-883-4458
E-mail: jpr071000@utdallas.edu
Office Hours: 4:00 pm to 5:30 pm on Wednesdays or by appointment

Pre-requisites

This course assumes that you have had ACCT 2301 and ACCT 2302 (principles of financial and
managerial accounting). That is, I will assume that you have a solid foundation in basic financial
accounting principles, including journal entries, and a good introduction to cost/management
accounting concepts.

Course Description

This is an intermediate course in management/cost accounting. The topics in this course 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.

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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 analyses in budgeting and standard cost settings.

Required Textbooks and Materials

(1) Textbook: Cost Management: Measuring, Monitoring, and Motivating Performance

Author(s): Eldenburg and Wolcott
Publisher: Wiley
ISBN #: 0-471-20549-4
(2) Calculator: Only basic function calculators that cannot store formulas are allowed.
(3) Access to Microsoft Excel
(4) 882-E Scantrons for exams
(5) UTD Student ID (required for exams)

Suggested Texts, Readings, & Materials

(1) Study Guide to accompany text, by Gail Kaciuba, Wiley, 2005

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 should have read the assigned chapter and
worked the suggested homework prior to attending class. This will enhance your understanding
of the material discussed in class. As a courtesy to others, please turn off your cellular phones
while in the classroom.

Instructor Assistance

Office hours are not a substitute for coming to class. Accordingly, I will not go over material
covered in class with you if you have missed class. Additionally, if you are unable to attend
office hours, please e-mail me with any questions.
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Quizzes

You will be given a quiz over each chapter prior to 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 course calander. 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.

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 assessmenet 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 submitted after the
beginning of class will not be accepted.

Exams

There will be four non-cumulative examinations worth 100 points each. All examinations will be
closed-book and closed-notes, will require many calculations, and will be administered on the
dates listed on the course calendar section of this syllabus. The exams will be 75 minutes long
and will be comprised of multiple choice, T/F, and problem/essay type questions.

You will need to bring four items to every exam: (1) your UTD ID; (2) a basic four-function
calculator; (3) an 882-E scantron; and (4) two or more number two pencils. Advanced
calculators with memory functions, cell phones, iPhones, Blackberry phones and other devices
(including language dictionaries) are not allowed during the exams.

Makeup 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.

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There is no guarantee that the level of difficulty of the make-up exam will be compatible to that
of the original test. All makeup 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.

Grades

The total number of points awarded for work performed in this course is 500 calculated as
follows:
4 Exams (100 points each)…….………...… .400 Points
10 Quizzes (5 points each)….………………….50 Points
2 Cases (25 points each)………………………50 Points
TOTAL ….….…………………………….......500 Points

Note: 11 quizzes will be given and the lowest quiz grade will be dropped.

Each student’s total score will be translated into a letter grade based on the following scale:

Letter Point Range

Grades Min Max
A+ 485 500
A 470 484
A- 450 484
B+ 435 449
B 420 434
B- 400 419
C+ 385 399
C 370 384
C- 350 369
D+ 335 349
D 320 334
D- 300 319
F 0 299

Please note that there will be NO extra credit opportunities for this course.

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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 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, Board of Regents, The University of Texas System, Part 1,
Chapter VI, Section 3, 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).

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 includes, but is not limited to, statements, acts or omissions related
to applications for enrollment or the award of a degree, and/or the submission as one’s
own work or material that is not one’s own. As a general rule, scholastic dishonesty
involves one of the following acts: cheating, plagiarism, collusion and/or falsifying
academic records. Students suspected of academic dishonesty are subject to disciplinary
proceedings.

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). This course will use the resources of
turnitin.com, which searches the web for possible plagiarism and is over 90% effective.

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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.

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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.

Disability Services

The goal of Disability Services is to provide students with disabilities educational

opportunities equal to those of their non-disabled peers. Disability Services is located in
room 1.610 in the Student Union. Office hours are Monday and Thursday, 8:30 a.m. to
6:30 p.m.; Tuesday and Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30 a.m. to 5:30
p.m.

The contact information for the Office of Disability Services is:

The University of Texas at Dallas, SU 22
PO Box 830688
Richardson, Texas 75083-0688

(972) 883-2098 (voice or TTY)

Essentially, the law requires that colleges and universities make those reasonable
adjustments necessary to eliminate discrimination on the basis of disability. For example,
it may be necessary to remove classroom prohibitions against tape recorders or animals
(in the case of dog guides) for students who are blind. Occasionally an assignment
requirement may be substituted (for example, a research paper versus an oral presentation
for a student who is hearing impaired). Classes enrolled students with mobility
impairments may have to be rescheduled in accessible facilities. The college or
university may need to provide special services such as registration, note-taking, or
mobility assistance.

It is the student’s responsibility to notify his or her professors of the need for such an
accommodation. Disability Services provides students with letters to present to faculty
members to verify that the student has a disability and needs accommodations.
Individuals requiring special accommodation should contact the professor after class or
during office hours.

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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.

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 Course Calendar
Quiz - Via
eLearning
due by 5:30
Date Chapter Topic Suggested Homework on Due Date
01/12/10 Introduction, Syllabus, eLearning Demo 1.13 - 1.16
The Roll of Accounting Info in
01/14/10 1 Management Decision Making Quiz 1

01/19/10 2 The Cost Function 2.11, 2.13, 2.21-2.22,2.24 Quiz 2

01/21/10 2

01/26/10 3 Cost/Volume/Profit Analysis 3.14, 3.16-3.18,3.20 Quiz 3

01/28/10 3

02/02/10 4 Relevant Costing 4.13, 4.20, 4.24 Quiz 4

02/04/10 4
02/09/10 Review Assignment #1 due - Beginning of Class
02/11/10 Exam 1 Chapters 1 - 4
02/16/10 5 Job Costing 5.15-5.17, 5.22, 5.25, 5.28 Quiz 5
02/18/10 5
02/23/10 6 Process Costing 6.15-6.16, 6.26-6.28 Quiz 6
02/25/10 6
03/02/10 7 Activity-Based Costing 7.18-7.20, 7.23, 7.29 Quiz 7
03/04/10 7
03/09/10 Review
03/11/10 Exam 2 Chapters 5 - 7
03/16/10 No Class Spring Break
03/18/10 No Class Spring Break

03/23/10 8 Support Department Costing 8.16, 8.18, 8.22-8.23 Quiz 8

03/25/10 8

03/30/10 9 Joint Product Costing 9.23-9.25, 9.28-9.29 Quiz 9

04/01/10 9
04/06/10 Review
04/08/10 Exam 3 Chapters 8 - 9

04/13/10 10 Static and Flexible Budgets 10.13-10.16, 10.18-10.19, 10.23-10.24 Quiz 10

04/15/10 10
04/20/10 11 Standard Costing and Variance Analysis 11.14-11.17, 11.23, 11.32 Quiz 11
04/22/10 11
04/27/10 Review Assignment #2 due - Beginning of Class
04/29/10 Exam 4 Chapters 10 - 11

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