CALIFORNIA STATE POLYTECHNIC UNIVERSITY, POMONA
Syllabus: ACC 208 - Accounting for Decision Making

Spring 2007

Instructor:    Hank Brock, MBA, CPA   Office hours: MW 1:00 - 2:00 PM   TT 9:00 - 10:00 AM

Telephone: 909-869-2369    Email:    hbbrock@csupomona.edu    Office:    94-261

Prerequisites:  Acc 207/207A and microcomputer proficiency.  For accounting major a minimum grade of "C" is required.

Required Materials:   ACC 208 - Introduction to Managerial Accounting, 3rd edition, Brewer, Garrison and Noreen (McGraw-Hill, 2007). 

Course Description:  The course is an introduction to managerial accounting and accounting information systems (AIS), including basic concepts, limitations, tools and methods.  Use of AIS-generated information, to support the internal decision-making functions of an organization.

Expanded Course Description:  The two course sequence (ACC 207/207A and ACC 208-208A) emphasizes accounting from the perspective of users, with minimal emphasis on the techniques of preparation.  It seeks to stress the relevance of accounting information to managers in all area of business.

Group Presentation:  Groups of six students will be formed.  Groups will be responsible for presenting an assigned project.

Individual Assignments:  The writing assignments and computer assignments should be word-processed, double spaced, in good essay format.  Excel should be used in the computer assignments.  Your reports will be graded based on both the content and grammar.  

Grading:  Final grades will be awarded on the basis of individual achievement, computed from the following allocation:

Mid-term Exam                100
Final Exam                       100
Group Presentations           50
Participation                       50
Writing Assignment            25
Computer Assignment        25   
Total                                350

Upon completion of the quarter your course grade will be determined by using the following scale:  A = 90 -100%,  B = 80 -89%, C = 70 - 79%, D = 60 - 69%, F = Below 60%

The University has strict guidelines for academic integrity in the University Catalog.  All forms of violating academic integrity will be reported to Judicial Affairs.

In all your written assignments you must not take credit for another's work.  The definition in the catalog is as follows:

"Plagiarism is intentionally or knowingly presenting words, ideas or work of others as one's own work.  Plagiarism includes copying homework, copying lab reports, copying computer programs, using a work or portion of a work written or created by another but not crediting the source, using one's own work completed in a previous class for credit in another class without permission, paraphrasing another's work without giving credit, and borrowing or using ideas without giving credit." University Catalog (p.49)

 Schedule

 Dates  Chapters  
 3/26    Introduction
 3/28  Prologue & 1  BE1-1,2,3,4,5
 4/2  1  E1-9,11,13; P1-14A,16A
 4/4  2  BE2-1,3,4,5,6
 4/9  2  E2-9,10,11,13; P2-22A
 4/11  3  BE3-1,2,3,4,5
 4/16  3  E3-7,8,9,10
 4/18  4  BE4-1,2,3, 5     Writing assignment - page 194, Communicating in practice
 4/23  4  E4-6,7,8; P4-11A
 4/25    Midterm Exam - Chapters 1 - 4
 4/30  6  BE6-1,3,4,5,9
 5/2  6  E6-10,12,16; P6-23A
 5/7  7  BE7-2,3,4,5,8 Computer assignment - pg.340,Analytical Thinking 1.a thru d
 5/9  7  E7-11,12,16; P7-24
 5/14  8  BE8-1,2,3,5
 5/16  8  E8-6,7,8,10
 5/21    Presentations
 5/23    Presentations
 5/30    Review
 6/4    Final Exam - 1:40 - 3:40