Principles of Accounting - Managerial BA213

Wendy Krislen-Adams, CPA, MBA                Text & Required Materials:                        *BA213 Managerial Accounting, Pearson Custom

Phone: 541-917-4273                                         Library, 2013, from Horngren’s Financial & Managerial

Office: MKH-111A                                         Accounting,the Managerial Chapters; Nobles, Mattison,

Hours: M & W  1 - 2                                        Matsumura, 4th edition, 2014

R  3 - 4                                        

F  By Appointment                                *Calculator (not your cell phone for exams)        


PREREQUISITE:  Principles of Accounting - Financial (BA211 or equivalent)

COURSE OBJECTIVES:  This course is designed to present accounting concepts and methods used by internal decision makers.   Concepts such as cost analysis, cost allocation, cost accounting, budgeting, variances and investment decision models will be presented.  A tentative course outline is attached.

CONTACTING YOUR INSTRUCTOR:  E-mail is generally best, but make sure that your identify yourself as a BA213 student in the subject line.  I am very cautious and will not open mail that I cannot identify.

MyAccountingLab:  MyAccountingLab (MAL) is an online, interactive learning resource.  Access to the lab is purchased with your textbook.  The MAL information that accompanies this syllabus includes login information.  Using the online accounting lab will give students more practice with accounting concepts presented in class and in the text and is an excellent resource for help outside of class. For instance, there are more practice problems, chapter pre- and post-quizzes, PowerPoints and numerous other resources available.  I will be using the online gradebook to record both online and offline assignments, so students will always have access to their progress in the course.  

HOMEWORK:  Concepts - There are 10 concept assignments in MyAccountingLab.  They are due by 11:00 p.m. on the day listed on the outline.  Each concept is worth 5 points.  You may complete all concept assignments, but the maximum possible points used for the final grade is 40.  The concepts will be available online approximately seven days before they are due.  You may continue to work the assignment until the due date & time.  When complete, you may want to print the assignment.  Late assignments will not be accepted -- you will not be able to access the assignment after the due date.

Problems -  There are seven problems assigned in MyAccountingLab which are due by 11:00 p.m. on the date listed on the outline, and generally take a little more time than the concepts.  The highest six grades will count towards your final grade (therefore, you will have one throw-out).  Again, late homework will not be accepted and you will not have access to the problem on-line after the due date.

FINAL PROJECT:  A project will be assigned during Week 8, (you need to be in class for instructions).  It is to be completed by a team of no more than three students.  The project will require the use of computer spreadsheet software and is due by 4:00 p.m. on Monday of finals week.   Projects e-mailed after this date & time will be late and penalized 5 pts. for each calendar day late.  The last day to submit a project for grading is Wednesday of finals week if received by 4:00 p.m. 

As the project is somewhat unstructured, it is expected that each e-mailed file will be unique.

The final project is required in order to receive a final grade of a C or higher.


Two exams will be given.  Exams will include objective and computational questions and should take approximately 1 1/2 hours to complete.  Please bring your calculator to each exam.  Exams are closed-notes and closed-books.   See course outline for tentative dates.


All course grades will be available in MAL.  Final course grades will be determined as follows:

Homework (6 @ 10 points)


Concepts (10 @ 5  points = 50,  max 40)


Final Project - required


Exams (2 @ 100 points)


Total points possible


Course grades will be computed as follows:

A (90-100%)       B (80-89%)       C (70-79%)       D (60-69%)   F (below 60%)


LBCC prohibits unlawful discrimination based on race, color, religion, ethnicity, use of native language, national origin, sex, sexual orientation, marital status, disability, veteran status, age, or any other status protected under applicable federal, state, or local laws.

(for further information:


Students who may need accommodations due to documented disabilities, who have medical information which the instructor should know, or who need special arrangements in an emergency, should speak with the instructor during the first week of class.  If you have not accessed services and think you may need them, please contact Disability Services, 917-4789.


Students are expected to follow College policies regarding academic integrity as articulated in the Students Rights and Responsibilities Handbook (  You will receive an F in the course if you are found to be involved in academic dishonesty (cheating, plagiarism, etc.).







Due by 11 p.m.


Due by 11 p.m.

Week 1


Introduction, Chapter 1

Managerial Accounting


Ch 1 continued

C1 - Ch. 1

Week 2


Ch 2: Job Order Costing

C2 - Ch. 1

Ch 1: P-31A


Ch 2 continued

C3 - Ch 2  

Week 3


Ch 3:Activity Based Costing

(through page 138)

Ch 2: P-28A


Ch 4: Cost-Volume-Profit

C4 - Ch 3

Week 4


Ch 4 continued

C5 - Ch 4

Ch 3: P-33A


Ch 6: Master Budget

Ch 4: P-35A

Week 5


Ch 6 continued, Review

C6 - Ch 6 


Exam 1 (Ch. 1-4, 6)

Week 6


Ch 7: Flexible Budgets &

Standard Costs (through pgs 404 plus pgs 411-413)


Ch 7 continued

C7 - Ch 7

Week 7


Holiday - no class

Ch 7: E-19


Ch 8: Short-Term Decisions

Week 8


Ch 8 continued

Project Assigned

C8 - Ch 8


Ch 9: Responsibility Acctg (through pg. 544)

Ch 8: P-23A

Week 9


Ch 10: Capital Investment

C9 - Ch 9



Ch 10 continued

C10 - Ch 10

Week 10


Ch 10 continued, review

Ch 10: P30A


Exam 2 (Ch 7 – 10)



Project due – Monday of finals week by 4:00 p.m.  Late projects will be penalized 5 pts. per day through Wednesday at 4:00 p.m. Projects received past 4:00 on Wednesday will NOT be graded.