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HARVARD UNIVERSITY

EXTENSION SCHOOL
MGMT E-1600:
MANAGERIAL ACCOUNTING
SPRING 2016 SEMESTER
Faculty
Lecturer

Teaching Assistant

Ned Gandevani, MBA, PhD


Office Phone: 617-603-6951
Cellular Phone: 617-910-6256
E-mail: gandevani@fas.harvard.edu
Class hours: Tuesdays 5:30 to 7:30 pm,
Class location: TBD
TBD

Course Objective
This course teaches students how to extract and modify costs in order to make informed
managerial decisions. Planning is covered by topics including activity-based costing, budgeting,
flexible budgeting, cost-volume-profit analysis, cost estimating, and the costs of outsourcing.
Control is covered by topics including standard costing, variance analysis, responsibility
accounting, and performance evaluation. Emphasis is placed on cost terminology (the wide
variety of costs), cost behavior, cost systems, and the limitations concerning the use of average
costs. (4 credits)
Course Format
The course format will be based on the assigned readings, exercises, problems and cases from
the textbook. The homework and cases should enhance your understanding and
comprehension of the material in the textbook. In addition, the cases should provide a link from
the classroom to relevant business situations and problems.
Prerequisite
Introductory financial accounting principles course (e.g., MGMT E-1000) or equivalent required;
MGMT E-1600 and MGMT E-2020 helpful. Additional accounting/finance background and
coursework will be extremely beneficial. It is desirable to have available your introductory
financial accounting text for regular reference.

Course Materials
Required: In addition to the textbook, please note you are required to purchase a Connect Plus
Access code for this course to complete course assignments.
eBook and Connect Access Bundle - Hilton, Ronald W., Managerial Accounting: Creating Value
in a Dynamic Business Environment- 10th ed., McGraw-Hill Irwin. ISBN 9780078110917

Access this link to sign up https://connect.mheducation.com/class/d-gandevani-spring-2016


Print Copy and Connect Access Card Bundle - Hilton, Ronald W., Managerial Accounting:
Creating Value in a Dynamic Business Environment- 10th ed., McGraw-Hill Irwin. ISBN 9781259163005
Exams
There will be a mid-term and final examination in this course. Exams will be worth 61% towards
your final course grade. These exams will occur on the date indicated on the syllabus, unless
otherwise noted. The midterm exam will be online. The final exam will have two parts; online
and take home project. The take-home project that should be submitted on the date indicated
on the syllabus.
Note: the undergrad students will have the online section only.
Case Assignments
Students are expected to review and prepare each case that is listed below. Each case
assignment should be submitted to the digital dropbox on the course website on the appropriate
due date. These assignments will be worth 10% towards your final course grade. The following
is a summary of the case assignments, learning objectives and discussion/due date:
Number
1.

Case Name
Textbook Case
Chapter 4

2.

Textbook Case
Chapter 11

Core Concept(s)
Core Concepts:
Weighted Average Process Costing and Ethics.
Submit your case analysis to Canvas by
2/22/2016, 11:59 pm est.
Integrative Case on Chapters 10 and 11;
Drawing Conclusion from Missing Data.
Submit your case analysis to Canvas by
4/25/2016, 11:59 pm est.

Due Date
2/22/2016

4/25/2016

Homework Assignments
Students are expected to review and complete homework assignments using the following link
to access Connect. https://connect.mheducation.com/class/d-gandevani-spring-2016
First Time Users
To access your instructors course, you will need to do the following steps.
1. Go to the web address provided to you by your instructor. It may also be included in the
student registration info hand out.
o Be sure to bookmark this web address for future visits to your Connect course!
2. Click on REGISTER NOW
o Student registration tutorials are available if you need help.
3. Enter your email address
o If you already have a McGraw-Hill account, you will be asked for your password
and will not be required to create a new account.
4. Select from one of three options.
o Enter your access code and click Submit

Click Buy Online to purchase access for Connect or ConnectPlus (which includes
online access to an eBook)
o Start your 14-day Courtesy Access
5. Next, you will need to fill out the registration form.
o Click on Go To Connect Now to complete your registration and continue to your
instructors course.
6. You are now at your instructors course.
o This is where you can access your assignments and study resources.
7. To Return to Connect
o Go to the web address provided to you by your instructor. Again, youll want to
bookmark it to save time.
o Once on the Connect homepage, enter your email address and password.
o

Please visit the Student Registration Tutorial for additional registration information.
If you need help or have any questions about Connect, you can visit our Customer Experience
support center:
Customer Support
o Visit our 24-hour online support site.
o Canadian customers, please visit our dedicated Canadian online support site.
o Call us at 800-331-5094
Sunday: 6pm to 11pm (Central Time)
Monday Thursday: 8am to 11pm (Central Time)
Friday: 8am to 6pm (Central Time)
o Online Tutorials: http://www.connectstudentsuccess.com/

Grading
The maximum score in this class is 1,000 points. The categories, which contribute to your final
grade, are weighted as follows.

Grading

Assignment

Points

Weighting

Homework Assignments

240

24%

Midterm Exam

250

25%

Case Assignments

150

15%

Participation - Bonus Credit 50

5%

Final Exam

360

36%

Total

1050

105%

Letter Grade
A
AB+

Grade %
94 100%
90 93.9%
87 89.9%

Table

B
BC+
C
CF

83 86.9%
80 82.9%
77 79.9%
73 76.9%
70 72.9%
Below 70%

Disability Services Office


The Extension School is committed to providing an accessible academic community. The
Disability Services Office offers a variety of accommodations and services to students with
documented disabilities. Please visit www.extension.harvard.edu/resourcespolicies/resources/disability-services-accessibility for more information.
Academic Honesty
The Harvard University Extension School expects students to understand and maintain high
standards of academic honesty. Examples of academic misconduct include, but are not limited
to, the following: plagiarism, cheating and computer network abuse. All work submitted to meet
the course requirements is expected to be the students own work. In the preparation of work
submitted to meet course requirements, students are expected to distinguish their own ideas
and language from information derived from other sources. Without prior written approval by
both instructors, students may not submit the same material for two courses.
You are responsible for understanding Harvard Extension School policies on academic integrity
(www.extension.harvard.edu/resources-policies/student-conduct/academic-integrity) and how to
use sources responsibly. Not knowing the rules, misunderstanding the rules, running out of time,
submitting "the wrong draft", or being overwhelmed with multiple demands are not acceptable
excuses. There are no excuses for failure to uphold academic integrity. To support your learning
about academic citation rules, please visit the Harvard Extension School Tips to Avoid
Plagiarism (www.extension.harvard.edu/resources-policies/resources/tips-avoid-plagiarism),
where you'll find links to the Harvard Guide to Using Sources and two, free, online 15-minute
tutorials to test your knowledge of academic citation policy. The tutorials are anonymous openlearning tools.
Expectations and Assumptions
It is important to your success in this course to remain current with the readings, homework and
case assignments. Please be prepared to discuss the assigned readings, cases and homework.
Homework, case assignments and examinations will occur on the date indicated on the
syllabus. The submission of late case assignments or an unexcused absence from an
examination will not be accepted. I will have office hours by appointment throughout the
semester. My office hours in campus are 30 minutes before and after each class.
Students Participation
To help students to gain a better learning experience, I offer 50 points bonus credit for
attendance and participation. Students do no need this to obtain a full credit for the course.
However, its offered as a bonus for those students who participate in one of the four ways listed
below:

1. Weekly in person class attendance in campus.


2. Weekly online class attendance; must be active in chat room to gain any credit.
3. Weekly attendance and asking questions in Sections conducted by TAs, at least one per
week.
4. Posting weekly detailed summary for each chapter with proper APA format in-text and endtext citations in Canvas
Undergrad Students
Students who have signed up as an undergraduate course will need to take Part A of the final
exam only.

Lesson Plan
WEEK
1

DATE
1/26/2016

2/2/2016

2/9/2016

2/16/2016

2/23/2016

6
7

3/01/2016
3/08/2016

8
9

3/15/2016
3/22/2016

10

3/29/2016

11

4/05/2015

12

4/12/2016

13

4/19//2016

TOPIC
READINGS ASSIGNMENT
The Changing Role of
Chapter 1
Week 1 Assignment
Managerial Accounting in a
Dynamic Business
Environment
Basic Cost Management
Chapter 2
Week 2 Assignment
Concepts and Accounting
for Mass Customization
Operations
Product Costing and Cost
Chapter 3
Week 3 Assignment
Accumulation in a Batch
Production Environment
Process Costing and
Chapter 4
Week 4 Assignment
Hybrid Product-Costing
Systems
Activity-Based Costing and Chapter 5
Week 5 Assignment
Management
Case Assignment #1 due on 2/22/2016 by 11:59 pm est
MIDTERM ONLINE EXAM: Chapters 1,2,3,4,5
Activity Analysis, Cost
Chapter 6
Week 6 Assignment
Behavior, and Cost
Estimation
Spring Break
Cost-Volume-Profit
Chapter 7
Week 7
Analysis
Assignment
Absorption and Variable
Chapter 8
Week 8 Assignment
Costing
Profit Planning and Activity- Chapters 9
Week 9 - Assignment
Based Budgeting
Standard Costing,
Chapter 10
Week 10
Operational Performance
Assignment
Measures, and the
Balanced Scorecard
Flexible Budgeting and the Chapter 11
Week 11

14

4/26/2016

15
16

05/03/2016
05/10/2016

Management of Overhead
Assignment
and Support Activity Costs
Responsibility Accounting,
Chapter 12
Week 12
Quality Control, and
Assignment
Environmental Cost
Management
Case Assignment #2 due on 4/26/2016 by 11:59 pm est
Final Exam Review
Due Date for ONLINE and TAKE HOME FINAL EXAM DUE:
Chapters 6,7,8,9,10,11, & 12