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Fall, 2010


Advanced Managerial Accounting

Meets Alternating Tuesdays Beginning August 24, 2010

Instructor: Gene Smith

Office Location: Room 228
Office Phone: 505-562-2358

Course prerequisites: Acct 311

Required materials: Managerial Accounting, Hilton, 8th edition, McGraw


Course Objectives:

1. Understand managerial accounting and its role within the

2. Understand activity based costing and profitability analysis.
3. Be able to compute a breakeven point using the contribution margin
approach and the equation approach. Also, understand cost
volume profit relationships.
4. Understand the purposes of budgeting systems and forecasting.
5. Be able to understand target pricing and markups.

Time Commitment:

ACCT 551 is a required graduate course for your MBA. The time and effort
required to complete successfully this course are extensive. If you do not
have at least 15 hours a week available to study for this course (read the
chapters twice, work problems at the end of the chapter, review notes, etc),
you should consider adjusting your schedule or taking the course at another


Many courses at ENMU utilize Blackboard to supplement classroom

discussion and the textbook. In this class, we will also make use of this
tool. Your University assigned username and University ID number will serve
as the username and password respectively. Among the items available on
Blackboard will be announcements, homework assignments, multiple choice
exercises, and solutions to problems.

Course Grade:

Your grade for this course is based upon mastery of course concepts as
demonstrated by successfully completing writing assignments, multiple
choice exercises, chapter review questions/exercises, and exams.

For all writing assignments, check your grammar, punctuation, spelling,

style, etc.

Writing Assignments:

During the semester, 10 writing assignments (each assignment is worth 20

points) are required. The current events writing assignments will be
submitted to Turnitin and the Blackboard link Writing Assignments. The
Turnitin enrollment password for the course is ACCT551 and the class ID is
3129027. Your responses should be double-spaced and at least one page.
The textbook author provides videos at the student online learning center.
To locate the videos, perform the following:

a) www.mhhe.com/hilton8e

b) Click on the Student Edition link

c) Click on the Videos and Video Guide

d) Then locate the specific segment (see below) and click thereon

Each selected segment (video) is approximately 10 minutes. After viewing

the video, provide your key learnings/observations concerning the content of
the selected segment. Upload the Word file to the appropriate link in Writing
Assignments in Blackboard. The writing assignment is due by 11:55PM on
the due date.

Assignment Segment Title Date

1 1 The Need for Managerial Accounting Info


2 7 ABC Overview

3 8 Implementing an ABC System


4 6 Cost-Volume-Profit Relationships

5 9 The Budget Process


6 12 Flexible Budgets 10/26/10

7 14 Segment Reporting

8 16 Relevant Costs for Decision Making


9 18 Pricing Products & Services


10 17 Capital Budgeting Decisions


Multiple Choice Exercises:

Ten multiple-choice exercises are due during the semester. Each exercise
consists of ten multiple-choice questions. Twenty percent (200 points) of
your grade will be based on the ten multiple-choice exercises. The multiple-
choice exercises are available on Blackboard, the first day of the semester.
You will locate the multiple-choice questions in Multiple Choice Exercises on

Chapter Due Date

1 8/31/10

5 9/14/10

6 9/14/10
7 9/28/10
9 9/28/10

11 10/12/10

12 10/26/10

14 11/09/10

15 11/23/10

16 12/04/10

Chapter Review Questions and Exercises:

The following review questions and exercises are from your textbook. Work
each review question/exercise in Excel and upload the file to the appropriate
link in Chapter Review Questions and Exercises in Blackboard.

Review Questions- Exercises-15

Chapter Due Date 5 points each points each

1 8/31/10 1-20,1-22 1-28,1-31

5 9/14/10 5-3,5-4 5-27,5-28
6 9/14/10 6-5,6-9 6-24,6-25
7 9/28/10 7-19,7-20 7-24,7-28
9 9/28/10 9-12,9-13 9-28,9-30
11 10/12/10 11-8,11-20 11-31,11-32
12 10/26/10 12-7,12-17 12-27,12-28
14 11/09/10 14-17,14-21 14-34,14-36
15 11/23/10 15-4,15-20 15-33,15-35
16 12/04/10 16-11,16-17 16-30,16-31


There will be two examinations during the semester, each worth 100 points.
Examinations will consist of three problems. There are no make-up
examinations. The exams will be taken via Blackboard.

The exam schedule is as follow:

Exam # Chapter’s Covered


1 1,5,6,7,9

2 11,12,14,15,16


Your grade for the course will be based on the following schedule:

Points Final
Grade:>900 points A

800 points B

Writing Assignments – 10 @ 20 points 200

700 points C

Multiple Choice Exercises – 10 @ 20 points 200

600 points D

Review Questions – 20 @ 5 points 100

<600 points F

Exercises-20 @ 15 points 300

Exams-2 @ 100 points. 200

Total 1000

Assessment test:

You will be given two assessment tests which consists of key

accounting concepts. One will be at the beginning of the course
and the second towards the end of the course. The purpose of the
assessment test is to measure the amount of learning by the class
as a whole. The test results, along with other information, are used
by the COB in the re-accreditation process with ACBSP.

Special Students and Conditions:

Students with disabilities who require special testing, accommodations or
other classroom modifications should notify both the course instructor and
the Director of Services for Students with Disabilities (SSD). To schedule an
appointment, visit the SSD located in the Student Academic Services
Building, Room 186, or call extension 2280.

Statement on Academic Integrity:

Academic honesty is the foundation of the university community. As stated

in the ENMU Catalog, cheating, plagiarism, or other acts of academic
dishonesty compromise the integrity off the academic process and
community and are subject to disciplinary action. For this course, plagiarism
or cheating on course assignments or exams will result in automatic failure
(final course grade of F).


The instructor particularly reserves the right to alter the grading structure to
address any unforeseen circumstances that might render it inappropriate.

Classroom Schedule:

Date Lecture Classroom Discussion

8/24/10 Syllabus

Chapter 1 Various Exercises

9/07/10 Chapters 5, 6 Various Exercises

9/21/10 Chapters 7, 9 Various Exercises

10/05/10 Chapter 11 Various Exercises

10/19/10 Chapter 12 Various Exercises

11/02/10 Chapter 14 Various Exercises

11/16/10 Chapter 15 Various Exercises

11/30/10 Chapter 16 Various Exercises