Tuskegee University

Brimmer College of Business and Information Science

Department of Accounting and Finance
Fall Semester 2017
COURSE SYLLABUS

Course: BUSN 314 Managerial Accounting Instructor: Walter Montgomery

Course Credit Hours: 3 Instructor’s Office: BH Rm. 300B
Course Prerequisite: BUSN 211 and 212 Office Hours: 10-12 MWF (Tentative)
Instructor’s E-mail: Instructor’s Phone No.
Home: w_montgomery@charter.net Cell: (334) 549-4851
School: wmontgomery@tuskegee.edu School: (334) 724-4613

MISSION STATEMENT:
The College of Business and Information Science provides its students a challenging opportunity for a
liberal, technical, and professional education. Graduates of the College of Business and Information
Science are expected to be well-informed and responsible individuals capable of succeeding in both
private and public sectors in a global and diverse society, and possessing a desire to engage in lifelong
learning.

CATALOG DESCRIPTION:
Emphasis is placed on the use of accounting as an aid in the formulation and administration of
management policies, controls, and procedures. The course focuses on the analysis and interpretation
of financial statements, and points out the importance of accounting in the decision making process.

Class Attendance Policy: University Policy

Deadline for Dropping Course: University Policy

ADA Accommodation & Alternative Testing:

Under ADA, any student requiring alternative formats for testing and/or handouts for this course, or other types
of accommodation, due to a handicapping condition, should advise the instructor within the first week of classes
and must present the appropriate documenta

Incomplete Grade Policy:

Missing any part of course schedule may prevent completion of the course. An incomplete grade will
only be awarded to student presenting a valid case for the inability to complete coursework by the
conclusion of the semester. It is ultimately the instructor’s decision to grant or deny a request for an
incomplete grade, subject to the policy below.

To be considered for an incomplete grade, the student must:

a. Have completed over 50% of the course material and have a documented reason for requesting the
incomplete. (50% means all assignments/exams up to and including the mid-term .

b. Be passing the course at the time of their request.

If both of the above criteria are not met, an incomplete cannot be granted.

Cheating and academic dishonesty:

Cheating on a test, plagiarism, submitting someone else’s work as your own or other forms of academic
dishonesty will result in an “F” for the course. This pertains to drafts of documents submitted as well as
final assignments. ANY work turned in to the instructor at ANY time during the semester must be
documented and not plagiarized. Please refer to the APA Manual if you have questions concerning
documentation of sources.

Required Text and Other Supplements:

1. Garrison, Noreen, Brewer, Managerial Accounting, 16th Edition; (Text and access code) ISBN# 978-126-
019-1776; (Access Code) ISBN# 978-125-999-5378
2. WEBSITE: www.mhhe.com/Garrison16e

MAKE-UP EXAMS: BREAKING NEWS: Comprehensive Final Exam will replace the exam
missed. If there are extenuating circumstances, please see instructor.

Method of Presentation:
“The more Coaching less Teaching Approach” and computer presentations will be used to explain,
illustrate, and demonstrate various concepts and problems.

Teaching Methodology
1. Students should prepare for class by reading the textbook and reviewing class lectures, and
quiz questions.
2. Conceptual (or theoretical) lectures will usually be followed by example questions.
3. Some of example questions will be asked to solve during the lecture to help understanding.
4. You have to bring your textbook to the class. Otherwise, you will just sit in the class and waste
your valuable time.
5. Online homework assignments.
6. Do not expect that lectures will cover all the materials. There are time constraint and also
your background differences. For some students, the lectures are too easy. For some students,
lectures are just enough. Hence, you have to read textbook and try to solve problems for each
chapter as much as possible.
EVALUATION AND MINIMUM STANDARDS:
Students will be evaluated on all in class assignments/worksheets, quizzes, homework, 3 examinations, class
project, writing assignment, oral presentation and final examination.

GRADE DISTRIBUTION:
4 Exams I 400 points
In Class Assignments 100
Out of Class Assignment/ Project 100
Total 600

GRADING SCALE:
600-540 A
539-480 B
479-420 C
419-360 D
<360 F

COURSE TOPICS:
Prologue Managerial Accounting: An Overview
Chapter 1 - Managerial Accounting and Cost Concepts
Chapter 2 - Job Order Costing: Calculating Unit Product Costs
Chapter 3 – Job Order Costing: Cost Flow and External Reporting
Chapter 5 – Cost-Volume-Profit Analysis
Chapter 7 – Activity-Based Costing: A Tool to Aid Decision Making
Chapter 8 –Master Budget
Chapter 9 –Flexible Budgets and Performance Analysis
Chapter 12 – Differential Analysis: The Key to Decision Making
Chapter 13 – capital Budgeting Decisions
Chapter 15 – Financial Statement Analysis and Review of Financial Statements