UNIVERSITY OF TEXAS at DALLAS – School of Management

AIM 6202 – Spring 2006

MANAGERIAL ACCOUNTING

Professor Celal Aksu

SOM 4.229; Phone: 972-883-4426; E-mail: Web CT
Office Hours: Wednesdays 16:00 – 17:00, Thursdays 15:00 – 17:00, and by appointment

Teaching Assistant:
• Xie Xinmei (Lucy): SOM 4.211; Phone: 972-883-4924; E-mail: xxx022000@utdallas.edu

Required Material:
• Textbook: C.T. Horngren, G.L. Sundem, and W.O. Stratton, Introduction to Management
Accounting (Prentice-Hall, 13th edition, 2005).
• Handouts: on certain topics that are supplementary to the text. These handouts are part of the
primary source of instructional materials. They will be posted on WebCT. They will not be
available in class or from my office.
• Solutions: to some of the assigned problems. They will be posted on Web CT.

Web CT: All electronic communication will take place through Web CT (not UTD e-mail or website).
Therefore you should check Web CT regularly and use Web CT if you need to contact me.
Please avoid e-mailing me using my UTD address.

Course Objectives: The primary goal of this course is to enable students in understanding management’s
information requirements and the role that accounting plays in fulfilling these requirements. We will
examine cost systems firms use for operations control and for product costing. Emphasis will be placed
on the managerial use of cost information for operational and strategic control. Topics covered include
identifying cost behavior with respect to managerial decisions; measuring and controlling the
consumption of resources by a firm's products; analyzing product cost systems in diverse manufacturing
and non-manufacturing settings; and making product mix decisions.
Throughout the course, we will pay particular attention to various (unintended) dysfunctional
consequences of traditional systems, as well as some possible solutions to these problems.

Course Format: We will concentrate on the design, implementation, and use of product costing systems.
Throughout, emphasis will be placed on how product cost numbers can be determined and the reliability
of those numbers. After considering how costs may be collected, concentration will be on the use of
resulting product cost data for managerial control and analysis.
The class sessions will consist of a mixture of lectures and class discussions. The class discussions will
generally presume a working knowledge of the assignment material and proceed to develop applications
and illustrations.

Assignments: Solutions to assigned exercises and problems will not be collected. Most of them will be
discussed in class. It is solely student's decision as to how much of the assigned exercises and problems
are done prior to class. However, he/she will be responsible for the content of the assigned homework.
 They will generally include multiple choice questions.
Make-up exams will be given only under extenuating circumstances arising from medical or family
emergencies.
It is your responsibility to note the exam dates and let me know at the beginning of the semester
if you foresee any conflicts. It is also your responsibility to ensure that you do not schedule any
job interviews or travel for official or personal reasons during exam days.

Grade Determination: Two, in-class, non-cumulative exams (45% each), and class participation (10%).
Students are allowed to bring in one page of notes to each exam. We will review graded exams during a
class subsequent to the exam. However, the exam must be returned before you leave the class.
Grades for class participation will be based on the following factors: i) attendance, ii) preparation,
iii) appropriate contribution to discussion, and iv) willingness to answer and/or to ask questions.

AIM 6202 - Course Outline (Spring 2006)

The following plan of coverage, if need arises, may be changed. These changes will be announced beforehand.

Managerial Accounting and the Business Organization

Chapter 1
Cost Behavior; Cost-Volume-Profit Analysis
Chapter 2 (appendices included); problems 36, 43, 60

Cost allocation - General Issues; Service Department Cost Allocations

Chapter 12 (pages 541-543 excluded); 24, 26, 38, 42
Accounting for Overhead Costs: Variable vs. Absorption Costing
Chapter 13 (pages 580-589 & appendix excluded); 38, 39, 42, 65
Job Costing System
Chapter 14 (pages 644-646 excluded); 40

April 6 (Thursday): Exam I (in-class) ... Chapters 1,2,12,13,14 (job order costing part)

Process Costing System

Chapter 14 (pages 644-646 excluded); 31, 45, 46
Cost Management Systems and Activity-Based Costing; Activity-Based Management
Chapter 4 (appendix excluded); problems B3, 57, 58
Management Control in Decentralized Organizations
Chapter 10; 27, 28, 32, 33, 36, 37, 48

April 27 (Thursday): Exam II (in-class) ... Chapters 14 (process costing part),4,10