TITLE: Quantitative Financial Controls
 

Content Outline

Grading Procedures

Text & References

Prerequisites

1. CATALOG DESCRIPTION:
   Careful study of accounting as related to problems of making business decisions. Cases and problems dealing with accounting concepts and the use of accounting data in planning operations and policy formulation. "Real world" business cases and problems are examined in detail.
2. PURPOSE:
   The purpose of this course is to expose students to accounting concepts and procedures that enhance the ability of managers to plan, control and make decisions. Students satisfactorily completing this course should be able to recognize identify and communicate strengths and weaknesses in management accounting systems. In addition, students should be able to utilize accounting techniques in making business decisions.
3. COURSE OBJECTIVES:
   1. To equip students with an intuitive understanding of how management accounting provides information for managerial decision making.
   2. To supply students with an understanding of the tools available to managers in supplying and using accounting information for decision making purposes.
   3. To stimulate critical thinking skills toward analyzing the benefits and the inherent limitations of applying these tools in various situations.

4. CONTENT OUTLINE:
   The course will focus on those areas discussed in Sections I, II, and III above. Chapters 1-14 of the text will be covered in the order presented in the text.
5. INSTRUCTIONAL ACTIVITIES:
   The principal methods of instructional delivery will be lecture and problem-solving. Prior experience indicates a strong connection between advance preparation of readings and problems and success in this course.
6. FIELD, CLINICAL, AND/OR LABORATORY EXPERIENCES:
   No specific field, clinical or lab experiences are mandated by the instructor.
7. RESOURCES:
   The principal resource for this course is the text.
8. GRADING PROCEDURES:
   1. GRADING FACTORS:

      Factor	Final Grade %
      Exam 1	100 points
      Exam 2	100 points
      Exam 3	100 points
      Total Points	300 points

      
      
   2. GRADING SCALE:

      Average		Grade
      90% or above		A
      80 - 89%		B
      70 - 79%		C
      60 - 69%		D
      Below 60%		E

      
      
   3. GRADING NOTE:
      The instructor reserves the right to change the above schedule or to add assignments as deemed appropriate. Students will be advised in advance of any such changes.

9. ATTENDANCE POLICY:
   Students are expected to attend class. Experience indicates a clear connection between attendance and success in class. The university's attendance policy and the policy for withdrawing from classes will be consistently followed. Attendance will be taken during every class period. In addition, late arrivals and early departures disturb the instructor and your classmates and will not be tolerated (except, of course, for emergencies). Attendance and tardiness records may be used to determine final course grades in borderline cases. If you are unable to attend a class meeting, it is your responsibility to obtain lecture notes, handouts, problem solutions, announcement information, etc. from a classmate. My office hours are not intended for individual class sessions!
10. ACADEMIC HONESTY POLICY:
    The Academic Dishonesty Policy of the College of Business and Public Affairs will be consistently followed. Please see attached.
11. TEXT AND REFERENCES:
    Accounting for Decision Making and Control, (3^nd Edition) by Jerold L. Zimmerman. Irwin/McGraw-Hill: 2000.
12. PREREQUISITES:
    ACC 201 or ACC 490