AC 206-02 INTRODUCTION TO MANAGERIAL ACCOUNTING
Fall Semester 2013
Instructor: Frank Ilett Telephone: 426-2568 Office: COBE 3115
Class Time: W, F 9:00 – 10:15 AM Office Hours:
Classroom: COBE 1301 W, F 1:30 – 4:30 PM E- Mail:filett@boisestate.edu or by Appointment
Required Texts and Materials:
Introduction to Managerial Accounting, 6th Ed., Brewer, Garrison, Noreen Managerial Accounting Case: High Mountain Coffee Company, 4rd Ed., Ilett Three ruled Blue Books (8½ by 11)
COBE Core Objectives:
Understand and apply analytical and disciplinary concepts and methods related to business and economics including accounting, economics, finance, information technology, legal environment of business, management, statistics and mathematics.
Communicate effectively:
1. Write documents that are clear, concise, and compelling.
2. Give oral presentations that use effective content, organization and clarity.
Solve problems, including unstructured problems, related to business and economics.
Use effective team work and collaboration skills.
Resolve ethical issues related to business and economics.
Desired Educational Outcomes:
Students should be able to:
Understand basic managerial and cost accounting concepts such as cost-volume-profit, budgeting, product costing and cost behaviors.
Explain and utilize cost behaviors and cost systems in a decision-making context.
Prepare, use and evaluate budgetary data.
Generate and use cost information when making pricing and resource allocation decisions.
Explain cost allocation and its importance in decision-making.
Evaluate capital expenditure decisions using discounted cash flow.
Outcome Assessment:
Evaluation of the student’s understanding of managerial accounting will primarily involve homework, workshops using the case study, examinations, and classroom participation. Homework will be