BUS630 Managerial Accounting -->Complete Course 2015 Syllabus, Ashford University BUS630 ASHFORD BUS 630 Week 1 DQ 1 Ethics in Cost Control Ethics in Cost Control . (Exercise 1-9) Zoya Arbiser, regional manager of Gold Medal Sports Shops, is reviewing the results of 15 stores in her region. Store managers are moved annually. Each store manager's income is very dependent on the direct contribution margin of that store. For the past year, Store 9 has been managed by a person who has operated several other profitable stores in recent years and is about to be promoted to a larger store. Zoya notices several items that bother her. Store 9 has almost no personnel training expenses relative to other stores. Store 9 has stopped participating in numerous community events that gave the store significant visibility but did incur substantial expenses. Store 6, where this store manager worked the prior year, has had a severe drop in profits due to higher operating expenses. The advertising budget was spent almost entirely in the first four months of the year, with almost nothing spent in the last several months. Discuss a possible negative managerial scenario that the regional manager may be sensing. Might the manager of Store 9 be an exceptional manager? What are the ethical implications of the scenario? What is the regional manager’s ethical responsibility in this scenario? Explain and support your position with evidence from the text. Your initial post should be 200 to 250 words. ASHFORD BUS 630 Week 1 DQ 2 Fixed and Variable Costs Fixed and Variable Costs . (Chapter 1 Discussion Question 9(a)) Controller, Judy Koch, in a recent speech said, "I rarely see a real variable cost or a truly fixed cost." What did she mean? Include in your response an explanation of the difference in behavior of variable and fixed cost, including an example to illustrate your explanation. Your initial post should be 200 to 250 words. ASHFORD BUS 630 Week 2 DQ 1 Product Costs Product Costs . In Chapter 3, you were introduced to three types of costs associated with a manufactured product – direct materials, direct labor, and manufacturing overhead. Explain how these costs are associated with the manufactured product. Why are some of these costs allocated to the product through costing methods such as job order costing or process costing? As part of your response, be sure to provide a specific example of a company’s manufacturing costs. Your initial post should be 200-250 words and your example should be properly cited according to APA as outlined in the Ashford Writing Center. ASHFORD BUS 630 Week 2 DQ 2 Job Order Costing vs. Proess Costing Job Order Costing vs. Process Costing . Explain the similarities and differences between job order costing and process costing. In your explanation, provide examples of when job order costing and process costing would be most appropriate. Your initial post should be 200 to 250 words. ASHFORD BUS 630 Week 2 Assignment Auerbach Enterp.

1. BUS630 Managerial Accounting -->Complete Course 2015
Syllabus, Ashford University BUS630
ASHFORD BUS 630 Week 1 DQ 1 Ethics in Cost Control
Ethics in Cost Control
. (Exercise 1-9) Zoya Arbiser, regional manager of Gold Medal
Sports Shops, is reviewing the results of 15 stores in her region.
Store managers are moved annually. Each store manager's
income is very dependent on the direct contribution margin of
that store. For the past year, Store 9 has been managed by a
person who has operated several other profitable stores in recent
years and is about to be promoted to a larger store. Zoya notices
several items that bother her.
Store 9 has almost no personnel training expenses relative to
other stores.
Store 9 has stopped participating in numerous community events
that gave the store significant visibility but did incur substantial
expenses.
Store 6, where this store manager worked the prior year, has had
a severe drop in profits due to higher operating expenses.
The advertising budget was spent almost entirely in the first
four months of the year, with almost nothing spent in the last
several months.
Discuss a possible negative managerial scenario that the
regional manager may be sensing. Might the manager of Store 9
be an exceptional manager? What are the ethical implications of
the scenario? What is the regional manager’s ethical
responsibility in this scenario? Explain and support your
position with evidence from the text. Your initial post should be
200 to 250 words.
ASHFORD BUS 630 Week 1 DQ 2 Fixed and Variable Costs
Fixed and Variable Costs
. (Chapter 1 Discussion Question 9(a)) Controller, Judy Koch,

2. in a recent speech said, "I rarely see a real variable cost or a
truly fixed cost." What did she mean? Include in your response
an explanation of the difference in behavior of variable and
fixed cost, including an example to illustrate your explanation.
Your initial post should be 200 to 250 words.
ASHFORD BUS 630 Week 2 DQ 1 Product Costs
Product Costs
. In Chapter 3, you were introduced to three types of costs
associated with a manufactured product – direct materials,
direct labor, and manufacturing overhead. Explain how these
costs are associated with the manufactured product. Why are
some of these costs allocated to the product through costing
methods such as job order costing or process costing?
As part of your response, be sure to provide a specific example
of a company’s manufacturing costs. Your initial post should be
200-250 words and your example should be properly cited
according to APA as outlined in the Ashford Writing Center.
ASHFORD BUS 630 Week 2 DQ 2 Job Order Costing vs. Proess
Costing
Job Order Costing vs. Process Costing
. Explain the similarities and differences between job order
costing and process costing. In your explanation, provide
examples of when job order costing and process costing would
be most appropriate. Your initial post should be 200 to 250
words.
ASHFORD BUS 630 Week 2 Assignment Auerbach Enterprises
Auerbach Enterprises
. Complete Case 3A (Auerbach Enterprises) in Chapter 3.
Auerbach Enterprises manufactures air conditioners for
automobiles and trucks manufactured throughout

3. North America. The company designs its products with
flexibility to accommodate many makes and models of
automobiles and trucks. The company’s two main products are
MaxiFlow and Alaska. MaxiFlow uses a few
complex fabricated parts, but these have been found easy to
assemble and test. On the other hand, Alaska uses
many standard parts but has a complex assembly and testing
process. MaxiFlow requires direct materials costs
which total $135 per unit, while Alaska’s direct materials
requirements total $110 per unit. Direct labor costs per
unit are $75 for MaxiFlow and $95 for Alaska.
Auerbach Enterprises uses machine hours as the cost driver to
assign overhead costs to the air conditioners.
The company has used a company-wide predetermined overhead
rate in past years, but the new controller,
Bennie Leon, is considering the use of departmental overhead
rates beginning with the next year.
The following planning information is available for the next
year for each the four manufacturing departments
within the company:
Overhead Machine
Costs Hours
Radiator parts fabrication.............. $ 80,000 10,000
Radiator assembly, weld, and test.... 100,000 20,000
Compressor parts fabrication.......... 120,000 5,000
Compressor assembly and test........ 180,000 45,000
Total $480,000 80,000
Normally, the air conditioners are produced in batch sizes of 20
at a time. A production batch of 20 units requires
the following number of hours in each department:
MaxiFlow Alaska
Radiator parts fabrication........... 28 16
Radiator assembly, weld, and test....... 30 74
Compressor parts fabrication......... 32 8
Compressor assembly and test......... 26 66
Total 116 164

4. Required:
1.
Compute the departmental overhead rates using machine hours
as the cost driver.
2.
Compute a company-wide overhead rate using machine hours as
the cost driver.
3.
Compute the overhead costs per batch of MaxiFlow and Alaska
assuming:
(a)
The company-wide rate.
(b)
The departmental rates.
4.
Compute the total costs per unit of MaxiFlow and Alaska
assuming:
(a)
The company-wide rate.
(b)
The departmental rates.
5.
Is one product affected more than the other by use of
departmental rates rather than a company-wide rate?
Why or why not?
In this case, you are provided the overhead cost data for the
Auerbach Enterprises. Management needs advice in determining
how to allocate these costs utilizing a job order costing system
either department-wide or company-wide. Address Questions
1through 5 located at the end of the case. Based on the case
questions, you are required to provide a three to five double-
spaced written report addressing management’s concerns and
providing recommendations. The written report should be
properly formatted according to APA guidelines and
demonstrate research and critical thinking skills. Conclusions
and recommendations should be supported by at least 2

5. scholarly sources from the Ashford Library or other external
sources, excluding the textbook. For Questions 1 through 4, you
will need to complete several calculations. Be sure to label and
clearly identify your work to demonstrate your understanding of
the concept even if you arrive at the incorrect answer. The
calculations should be included as part of your analysis and
written recommendations required for submission.
For Question 5, fully address management’s concerns as part of
your written analysis and recommendation using the new or the
previous calculations to support your
recommendation/explanation. The written analysis should be
supported by at least 2 scholarly sources, excluding the
textbook.
Week 2 Written Assignment should:
Demonstrate graduate level work including appropriate research
and critical thinking skills.
Be presented as a written analysis (not a question/answer
format).
Incorporate case questions into the overall analysis.
Follow APA formatting guidelines including title page,
reference page and in-text citations.
Consists of three to five double-spaced pages of content.
Provide at least 2 scholarly sources, excluding the textbook.
ASHFORD BUS 630 Week 3 DQ 1 Allocating Joint Costs
Allocating Joint Costs
. Describe the three methods used to allocate joint costs. What
are the advantages/disadvantages of each allocation method?
Which method would you recommend? Why? Support your
position with evidence from the text or external sources. Your
initial post should be 200-250 words
ASHFORD BUS 630 Week 3 DQ 2 Variable Absorption Costing
Variable/Absorption Costing

6. . As you read in Chapter 8, there are arguments (for and
against) variable costing and absorption costing. Select one of
these costing methods and explore the various arguments.
Determine whether you are “for” or “against” this selected
method. Provide evidence from the text to support your
position. Your initial post should be 200-250 words.
ASHFORD BUS 630 Week 3 Assignment Glaser Health
Products
Glaser Health Products
. Complete Case 5A (Glaser Health Products) in Chapter 5.
Glaser Health Products of Ranier Falls, Georgia, is organized
functionally into three divisions: Operations, Sales, and
Administrative. Purchasing, receiving, materials and production
control, manufacturing, factory personnel, inventory stores, and
shipping activities are under the control of the vice-president
for operations, George Gottlieb. Advertising, market research,
and sales are the responsibility of the vice-president for sales,
Jake Bogan. Accounting, budgeting, the firm's computer center,
and general office management are delegated to the corporate
controller (Administrative), Charlie Kaplan. The following cost
categories are found in the company as a whole:
(a)
Depreciation on factory equipment.
(b)
Depreciation on office equipment.
(c)
Depreciation on factory building.
(d)
Advertising manager's salary.
(e)
Assembly foreman's salary.
(f)
Salespersons' salaries.
(g)

7. Salespersons' travel expenses.
(h)
Supplies for the Machining Department.
(i)
Advertising supplies used.
(j)
Electricity for the Assembly Department.
(k)
Lost materials (scrap) in a Machining Department.
(l)
Direct labor in the Assembly Department.
(m)
Supplies for the sales office.
(n)
Sales commissions.
(o)
Packing supplies.
(p)
Cost of hiring new employees.
(q)
Payroll fringe benefits for workers in the Shipping Department.
(r)
Supplies for Production Scheduling.
(s)
Cost of repairing parts improperly manufactured in the
Machining Department.
(t)
Paint for the Assembly Department.
(u)
Heat, light, and power for the factory.
(v)
Leasing of computer equipment for the Accounting Department.
Required:
1.
Identify each of the costs with the appropriate division:
Operations, Sales, Administrative.

8. 2.
Identify each of the costs with one of the following:
(a)
Unit-level activities.
(c)
Product-level activities.
(b)
Batch-level activities.
(d)
Facility-level activities.
Organize these classifications by division: Operations, Sales,
Administrative.
3.
Specify an appropriate cost driver for tracing costs associated
with the various levels of activities to
the next cost objective or products, whichever is appropriate.
4.
Glaser Health Products is interested in using activity-based
costing to identify as many costs as possible
with the products. These costs will be used for planning and
control decisions rather than for inventory
valuation. The controller decided that all operation costs will be
related to products but only those sales and
administrative costs that are classified as unit-level, batch-
level, or product-level costs should be related to
products. Using preliminary stage cost drivers, explain how
individual items of costs will be traced to activity
groupings.
5.
Using primary stage cost drivers, show how the costs should be
related to products.
6.
Explain why it is necessary to use preliminary stage and
primary stage cost drivers.
In this case, management needs assistance in evaluating and
classifying costs identified within Glaser Health Products in

9. order to implement an activity-based costing system. Please
address Questions 1 through 6 at the end of the case. Based on
the case questions, you are required to provide a two to four
double-spaced written report providing management with the
necessary guidance in implementing an activity-based costing
system. The written report should be properly formatted
according to APA guidelines and demonstrate research and
critical thinking skills. Explanations and recommendations
should be supported by at least 3 scholarly sources from the
Ashford Library or other external sources, excluding the
textbook.
For Questions 1 through 3, create a chart to classify and
identify a cost driver for each of the costs provided in the text.
The chart should be included as an appendix to the written
report. Explanations of the classifications and identifications
within the chart should be included within the written report,
supported by references to the appendix.
Questions 4 through 6 should be addressed in fully developed
explanations/instructions as part of your written report. The
written analysis should be supported by at least 3 scholarly
sources, excluding the textbook.
Week 3 Written Assignment should:
Demonstrate graduate level work including appropriate research
and critical thinking skills.
Be presented as a written analysis (not a question/answer
format).
Incorporate case questions into the overall analysis.
Follow APA formatting guidelines including title page,
reference page and in-text citations.
Consists of two to four double-spaced pages of content.
Provide at least 3 scholarly sources, excluding the textbook.
ASHFORD BUS 630 Week 4 DQ 1 Budgeting Comments
Budgeting Comments
. (Exercise 6-13 – Revised) Select one of the following quotes

10. from the text to discuss. Clearly state whether you either agree
or disagree with the comment and support your opinion with at
least one scholarly resource. Include in your response an
explanation of the major purposes of budgeting. Your initial
post should be 200-250 words.
"One major criticism of budgeting is that it is used as a ‘cost
reduction’ tool rather than a ‘cost control’ tool. The objective
of the budget is to control costs at an efficient level of
operation."
"There are generally three benefits from allowing employees to
participate in developing the budget: (1) Employees tend to
accept the budget as their own plan of action. (2) Participation
tends to increase morale among employees and toward
management. (3) Employee cohesiveness is increased, and
productivity will also increase if dictated by the group norm."
"Even though budgets are quantitative tools, considerable
emotion is connected to budgeting. The individual in control
often sees the budget as a means of getting things done. People
being controlled often have feelings of anxiety because their
success and promotion are tied directly to the budget."
ASHFORD BUS 630 Week 4 DQ 2 Standard Cost System
Standard Cost System
. Using Chapter 7 of your text as a reference, define a standard
cost and explain what constitutes the components of a standard
cost. Describe the advantages and disadvantages of a standard
cost system and explain under what circumstances a standard
cost system is most effective. Your initial post should be 200-
250 words.
ASHFORD BUS 630 Week 4 Assignment Chester & Wayne
Chester & Wayne
. Complete Case 6B (Chester &Wayne) in Chapter 6 of your
text.

11. In this case, you have been provided financial information about
the company in order to create a cash budget. Management is
seeking advice or clarification on three main assumptions the
company has been operating. Address Questions 1 and 2 at the
end of the case. Based on the case questions, you are required to
provide a two to four double-spaced written report providing the
necessary advice and explanations to management. The written
report should be properly formatted according to APA
guidelines and demonstrate research and critical thinking skills.
Conclusions and recommendations should be supported by at
least 2 scholarly sources from the Ashford Library or other
external sources, excluding the textbook.
Address Question 1 by using a spreadsheet to prepare the case
budget for the fourth quarter. The cash budget should be
included as an appendix to the written report and should be
referenced in the written report.
Address Question 2 in a fully developed explanation of two to
four double spaced pages to present the findings and explain or
validate the assumptions stated in item (a) through (c). In
addressing Question 2, be sure to use the cash budget prepared
in Question 1 as support for your explanation. The written
analysis should be supported by at least 2 scholarly sources,
excluding the textbook.
Week 4 Written Assignment should:
Demonstrate graduate level work including appropriate research
and critical thinking skills.
Be presented as a written analysis (not a question/answer
format).
Incorporate case questions into the overall analysis.
Follow APA formatting guidelines including title page,
reference page and in-text citations.
Consists of two to four double-spaced pages of content.
Provide at least 2 scholarly sources, excluding the textbook.
ASHFORD BUS 630 Week 5 DQ 1 Capital Investment
Evaluation

12. Capital Investment Evaluation
. Select one of the capital investment evaluation methods
described in Chapter 10 of your text. Fully explain the capital
evaluation method’s strengths and weaknesses. Take a position
and defend the use of your selected method. Be sure to use at
least two scholarly sources to support your position. Your
initial post should be 200-250 words.
ASHFORD BUS 630 Week 5 DQ 2 Ranking Investment
Alternatives
Ranking Investment Alternatives
. (Problem 10-41) Grosvenor Industries has designated $1.2
million for capital investment expenditures during the upcoming
year. Its cost of capital is 14 percent. Any unused funds will
earn the cost of capital rate. The following investment
opportunities along with their required investment and
estimated net present values have been identified:
Project Net Investment NPV Project Net Investment NPV
A $200,000 $22,000 F $250,000 $30,000
B 275,000 21,000 G 100,000 7,000
C 150,000 6,000 H 200,000 18,000
D 190,000 (19,000) I 210,000 4,000
E 500,000 40,000 J 250,000 35,000
In your response, complete the following:
1. Rank the projects using the profitability index. Considering
the limit on funds available, which projects should be accepted?
2. Using the NPV, which projects should be accepted,
considering the limit on funds available?
3. If the available investment funds are reduced to only
$1,000,000:
(a) Does the list of accepted projects change from Part 2?
(b) What is the opportunity cost of the eliminated $200,000?
Guided Response:
Review several of your classmates’ postings. Respond to at

13. least two of your classmates by commenting on common
responses in the ranking of the projects and by posing a
question to challenge their rankings.
ASHFORD BUS 630 Week 5 Middlehurst House
Middlehurst House
. Complete Case 9A (Middlehurst House) in Chapter 9.
In this case, management is presented with several decision
options. For this assignment, you are required to provide a three
to five double-spaced written memo evaluating options and
providing recommendations. The written memo should be
properly formatted according to APA guidelines and
demonstrate research and critical thinking skills. Evaluations
and recommendations should be supported by at least 4
scholarly sources from the Ashford Library or other external
sources, excluding the textbook. In Question 1, evaluate each
decision separately in full detail including calculations, as
necessary. The evaluation should be included as part of the
memo discussion, not a separate component. Evaluations can be
included as appendices, exhibits or figures; however must be
properly referenced within the written content.
In Question 2, prepare a comprehensive business memo
addressing each decision and your recommendation. The memo
should be properly formatted as a business memo and formatted
according to APA guidelines.
An example of a properly formatted business memo can be
found at this link
http://owl.english.purdue.edu/owl/resource/590/04/ .
Week 5 Written Assignment should:
Demonstrate graduate level work including appropriate research
and critical thinking skills.
Be presented as a business memo (not a question/answer
format).
Incorporate case questions into the overall analysis.
Follow APA formatting guidelines including title page,

14. reference page and in-text citations.
Consists of three to five double-spaced pages of content.
Provide at least 4 scholarly sources, excluding the textbook.
ASHFORD BUS 630 Week 6 DQ 1 Evaluating Performance
Evaluating Performance
. When comparing various divisions within a company, describe
what problems can arise from evaluating divisions that have
different accounting methods, as described in Chapter 11 of
your text. Cite three examples of accounting methods that could
cause divisions' profits to differ. Your initial post should be
200-250 words.
ASHFORD BUS 630 Week 6 DQ 2 Nonvalue- Added Costs in a
Doctor's Office
Non value-Added Costs in a Doctor’s Office
. (Exercise 12-12) Dr. Steve Rosenthal has his own medical
practice. He specializes in the treatment of diabetics. His staff
consists of a receptionist, two nurses, a lab technician, and a
dietitian. As patients enter the outer office, they check in with
the receptionist. The patient then waits until called by a nurse.
When called, the patient moves from the waiting room to the
inner offices. The patient must weigh in and is then assigned a
room. The nurse assigning the patient to a room gathers all the
personal data for updating the medical records, such as insulin
dosage, medication, illnesses since last visit, etc. The nurse also
takes an initial blood sample for blood sugar testing and
performs a blood pressure test. The patient then waits until the
doctor comes in. After the doctor's conference, the nurse returns
to take more blood samples, depending on what is ordered by
the doctor. The patient then waits until the dietitian comes to
review eating habits and talk about how to improve meal
planning and weight control. The patient returns to the
receptionist to pay for the office visit and to schedule the next

15. visit.
In your response include the following:
1. Identify the activities in the doctor's office that fall into
process time, inspection time, move time, wait time, and storage
time.
2. List the activities in the doctor's office that are candidates for
non value-added activities. Explain why you classify them as
non value-added activities.
Guided Response:
Review several of your classmates’ postings and identify some
common non value-added activities. Respond to at least two of
your classmates and provide recommendations that extend their
thinking and inspire reconsideration of the activities listed in
the posting.
ASHFORD BUS 630 Week 6 Final Paper
Focus of the Final Paper
Due to varying business characteristics, the managerial
accounting techniques applied in each business may differ. For
example, a business in the start-up phase may rely heavily upon
budgeting and capital investment techniques; whereas, a
business in the mature/maintaining phase may rely heavily upon
cost management and quality control. Ultimately, the techniques
used by management should assist the business in achieving its
short-term and long-term goals through effective decision-
making.
For your Final Paper, you will analyze the role of managerial
accounting in two parts. Part I will provide a general overview
of managerial accounting. Part II will provide examples of how
managerial accounting theories and principles are applied in the
business world. You may find it helpful to reflect upon your
own professional experiences for examples.
Part I (Three to four double-spaced pages)
Present the following:
Definition of managerial accounting

16. Role of managerial accounting and the management accountant
in a business or organization
Ethical issues/concerns for the management accountant
General description of at least three managerial accounting
techniques available and their application within a business or
organization
Part II (Four to six double-spaced pages)
Select at least three of the five topics identified below:
Cost Management Techniques
Costing Methods
Capital Investment Decision Techniques
Budgeting
Quality Control
For each topic selected present real world examples of the
application of managerial accounting techniques within a
business or organization. Examples may be gathered from your
own professional experiences or from case studies obtained
from credible sources (excluding textbook examples explored in
previous weeks). Presentation of each example should include
how a managerial accounting technique was applied in the
business or organization’s decision-making model. Be sure to
support your example with calculations when applicable.