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ACC 560 – Managerial Accounting
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 1 of 14
(Prerequisite: ACC 557)
COURSE DESCRIPTION
Covers the creation, use, and the interpretation of internal
accounting data and information. Emphasizes
the managerial functions of cost control and reporting,
budgeting, profit planning, and projections used in
decision making.
INSTRUCTIONAL MATERIALS
Required Resources
Weygandt, J. J., Kimmel, P.D., & Kieso, D. E. (2012).
Managerial accounting: Tools for business decision
making (6th ed.). Hoboken, NJ: John Wiley and Sons.
WileyPLUS access code. (Note: Students are emailed a
registration code for this product when they
purchase new course materials from the Strayer Bookstore,
located at
http://www.strayerbookstore.com. Students access WileyPlus
through the online learning platform,
Blackboard. The Blackboard course shell is integrated with
WileyPlus.)
Supplemental Resources
Lamoreaux, M. G. (2011). Planning for Uncertainty. Journal of
Accountancy, 212(4) 32-36.
Lamoreaux, M. G. (2012). A New System for Recognizing
Revenue. Journal of Accountancy, 213 (1) 30-
35.
Richards, G. E. and Spencer, S. L (2012). Three Common
Currency-Adjustment Pitfalls. Journal of
Accountancy, 213(2) 30-35.
COURSE LEARNING OUTCOMES
1. Determine the difference between managerial and financial
accounting, and their
interrelationship.
2. Analyze the concepts of job order costing, process costing,
and activity-based costing.
3. Conduct cost-volume profit analysis, incremental analysis,
and analyze pricing issues.
4. Develop operational and financial budgets for profit
planning.
5. Establish standard cost, analyze and report variances from
standards, and prepare a balanced
scorecard.
6. Plan and evaluate capital investments.
7. Prepare and analyze the statement of cash flows and financial
statement analysis.
8. Use technology and information resources to research issues
in managerial accounting.
9. Write clearly and concisely about managerial accounting
using proper writing mechanics.
WEEKLY COURSE SCHEDULE
The standard requirement for a 4.5 credit hour course is for
students to spend 13.5 hours in weekly work.
This includes preparation, activities, and evaluation regardless
of delivery mode.
Week Preparation, Activities, and Evaluation Points
1 Preparation
http://www.strayerbookstore.com/
ACC 560 – Managerial Accounting
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 2 of 14
o Chapter 1: Managerial Accounting
-Activity
o Go to the AICPA Website to read the current AICPA code of
professional conduct, located at
http://www.aicpa.org/Research/Standards/CodeofConduct/Pages
/de
fault.aspx. Be prepared to discuss.
Activities
Evaluation
o Chapter 1: Exercises 5, 8, 12, and 16; Problems 1 and 4
40
40
2 Preparation
o Chapter 2: Job Order Costing
o Chapter 3: Process Costing
-Activities
o Go to the New York Times Website to read the article titled
“How the
U.S. Lost Out on iPhone,” dated January 21, 2012, located at
http://www.nytimes.com/2012/01/22/business/apple-america-
and-a-
squeezed-middle-class.html?pagewanted=1&_r=1. Be prepared
to
discuss.
o Go to EBSCOhost to read the article titled “Process Costing
and
Management Accounting in Today's Business Environment,”
dated
August 2010, located at https://web-ebscohost-
com.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f40
19-
f225-4d49-aa57-
bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl
2Z
SZzY29wZT1zaXRl#db=bth&AN=52553853 (Note: You may
need to
enter your Strayer ID and password to log in.).. Be prepared to
discuss.
Activities
Evaluation
o Chapter 2: Exercises 4, 9, 11, and 12; Problems 1 and 5
o Chapter 3: Exercises 2, 5, 6, and 13; Problems 1 and 6
40
40
40
45
3 Preparation
o Chapter 4: Activity-Based Costing
-Activity
o Go to the Institute of Management Accountant’s Website to
read the
article titled “Implementing Time-Driven Activity-Based
Costing at a
Medium-Sized Electronics Company,” dated Spring 2011,
located at
http://www.imanet.org/PDFs/Public/MAQ/2011_Q2/maq_spring
_stou
http://www.aicpa.org/Research/Standards/CodeofConduct/Pages
/default.aspx
http://www.aicpa.org/Research/Standards/CodeofConduct/Pages
/default.aspx
http://www.nytimes.com/2012/01/22/business/apple-america-
and-a-squeezed-middle-class.html?pagewanted=1&_r=1
http://www.nytimes.com/2012/01/22/business/apple-america-
and-a-squeezed-middle-class.html?pagewanted=1&_r=1
https://web-ebscohost-
com.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f40
19-f225-4d49-aa57-
bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl
2ZSZzY29wZT1zaXRl#db=bth&AN=52553853
https://web-ebscohost-
com.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f40
19-f225-4d49-aa57-
bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl
2ZSZzY29wZT1zaXRl#db=bth&AN=52553853
https://web-ebscohost-
com.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f40
19-f225-4d49-aa57-
bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl
2ZSZzY29wZT1zaXRl#db=bth&AN=52553853
https://web-ebscohost-
com.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f40
19-f225-4d49-aa57-
bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl
2ZSZzY29wZT1zaXRl#db=bth&AN=52553853
https://web-ebscohost-
com.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f40
19-f225-4d49-aa57-
bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl
2ZSZzY29wZT1zaXRl#db=bth&AN=52553853
http://www.imanet.org/PDFs/Public/MAQ/2011_Q2/maq_spring
_stout%20(1).pdf
ACC 560 – Managerial Accounting
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 3 of 14
t%20(1).pdf. Be prepared to discuss.
Activities
Evaluation
o Chapter 4: Exercise 2, 3, 9, and 12; Problems 2 and 4
-based Costing (ABC) in Service
Industries
40
40
45
45
300
4 Preparation
o Chapter 5: Cost-Volume-Profit
o Chapter 6: Cost-Volume-Profit Analysis: Additional Issues
-Activity
o Go to QFinance Website to read the article titled “The
Missing
Metrics: Managing the Cost of Complexity,” located at
http://www.qfinance.com/mergers-and-acquisitions-best-
practice/the-missing-metrics-managing-the-cost-of-
complexity?full.
Be prepared to discuss.
Activities
Evaluation
o Chapter 5: Exercises 8, 13, 14, and 17; Problems 1 and 5
o Chapter 6: Exercises 5, 10, 13, and 14; Problems 1 and 5
40
40
40
45
5 Preparation
o Chapter 7: Incremental Analysis
o Chapter 8: Pricing
Activities
-Activities
o Go to the Institute of Management Accountant’s Website to
read the
article titled “Making Money from Available Capacity: A
Proposed
Model for Fostering Innovation,” dated Summer 2010, located
at
http://www.imanet.org/PDFs/Public/MAQ/2010_Q3/MAQSumm
er201
0_low_rev_1.pdf. Be prepared to discuss.
o Go to Industry Week Magazine’s Website to read the article
titled
“What Manufacturers Need to Know about Transfer Pricing,”
dated
March 2, 2011, located at
http://www.industryweek.com/articles/what_manufacturers_nee
d_to_
know_about_transfer_pricing_23980.aspx?Page=1. Be prepared
to
discuss.
Activities
40
http://www.imanet.org/PDFs/Public/MAQ/2011_Q2/maq_spring
_stout%20(1).pdf
http://www.qfinance.com/mergers-and-acquisitions-best-
practice/the-missing-metrics-managing-the-cost-of-
complexity?full
http://www.qfinance.com/mergers-and-acquisitions-best-
practice/the-missing-metrics-managing-the-cost-of-
complexity?full
http://www.imanet.org/PDFs/Public/MAQ/2010_Q3/MAQSumm
er2010_low_rev_1.pdf
http://www.imanet.org/PDFs/Public/MAQ/2010_Q3/MAQSumm
er2010_low_rev_1.pdf
http://www.industryweek.com/articles/what_manufacturers_nee
d_to_know_about_transfer_pricing_23980.aspx?Page=1
http://www.industryweek.com/articles/what_manufacturers_nee
d_to_know_about_transfer_pricing_23980.aspx?Page=1
ACC 560 – Managerial Accounting
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 4 of 14
Evaluation
o Chapter 7: Exercises 2, 5, 9, and 17; Problems 1 and 4
o Chapter 8: Exercises 4, 5, 10, and 16; Problems 1 and 6
iz 6: Chapter 6
40
40
45
45
6 Preparation
o Chapter 9: Budgetary Planning
o Chapter 10: Budgetary Control and Responsibility Accounting
-Activities
o Go to the Institute of Management Accountant’s Website to
read the
article titled “Budgeting for International Operations: Impact on
and
Integration with Strategic Planning,” dated Summer 2011,
located at
http://www.imanet.org/PDFs/Public/MAQ/2011_q3/MAQ_summ
er_2
011_rivera.pdf. Be prepared to discuss.
o Go to Chief Financial Officer Magazine’s Website to read the
article
titled “Let It Roll,” dated May 1, 2011, located at
http://www.cfo.com/article.cfm/14570220/1/c_14570395?f=mag
azine
_coverstory. Be prepared to discuss.
Activities
Evaluation
o Chapter 9: Exercises 2, 6, 17, and 19; Problems 2 and 4
o Chapter 10: Exercise 3, 7, 13, and 19; Problems 1 and 4
40
40
40
45
45
7 Preparation
o Chapter 11:Standard Costs and Balanced Scorecard
-Activities
o Go to the Institute of Management Accountant’s Website to
read the
article titled “Is Standard Costing Still Relevant?,” dated
Winter
2010, located at
http://www.imanet.org/PDFs/Public/MAQ/2010_Q1/maq_winter
2010
_rao_revised.pdf. Be prepared to discuss.
Activities
Evaluation
o Chapter 11: Exercises 2, 4, 14, and 16; Problems 1 and 4
40
40
45
45
http://www.imanet.org/PDFs/Public/MAQ/2011_q3/MAQ_summ
er_2011_rivera.pdf
http://www.imanet.org/PDFs/Public/MAQ/2011_q3/MAQ_summ
er_2011_rivera.pdf
http://www.cfo.com/article.cfm/14570220/1/c_14570395?f=mag
azine_coverstory
http://www.cfo.com/article.cfm/14570220/1/c_14570395?f=mag
azine_coverstory
http://www.imanet.org/PDFs/Public/MAQ/2010_Q1/maq_winter
2010_rao_revised.pdf
http://www.imanet.org/PDFs/Public/MAQ/2010_Q1/maq_winter
2010_rao_revised.pdf
ACC 560 – Managerial Accounting
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 5 of 14
8 Preparation
o Chapter 12: Planning for Capital Investments
-Activity
o Go to Chief Financial Officer Magazine’s Website to read the
article
titled “Rx for Emerging-Market Investment: Lower Hurdle
Rates for
Growing Nations,” dated February 15, 2012, located at
http://www.cfo.com/article.cfm/14618810/1?f=search. Be
prepared
to discuss.
Activities
Evaluation
o Chapter 12: Exercises 3, 6, 7, and 11; Problems 1 and 3
40
40
45
9 Preparation
o Chapter 13: Statement of Cash Flows
-Activity
o Go to Chief Financial Officer Magazine’s Website to read the
article
titled “Key-Person Insurance: a Cash-Flow Puzzle,” dated April
4,
2012 located at http://www3.cfo.com/article/2012/4/cash-
flow_free-
cash-flow-mulford-georgia-tech-key-person-life-insurance-
premium-
classification?currpage=2. Be prepared to discuss.
Activities
Evaluation
o Chapter 13: Exercise 1, 3, 5, and 8; Problems 2 and 5
40
40
45
450
10 Preparation
o Chapter 14: Financial Statement Analysis
-Activities
o Go to Journal of Accountancy Website to read the article
titled “The
Missing Piece in Liquidity Calculations,” dated April 2012,
located at
http://www.journalofaccountancy.com/Issues/2012/Apr/2011418
3.ht
m. Be prepared to discuss.
o Go to Journal of Accountancy Website to read the article
titled
“FASB defers part of comprehensive income standards update,”
dated December 23, 2011, located at
http://journalofaccountancy.com/Web/20114948.htm, and
“FASB,
IASB align presentation of other comprehensive income,” dated
June 17, 2011, located at
http://www.journalofaccountancy.com/Web/20114267. Be
prepared
http://www.cfo.com/article.cfm/14618810/1?f=search
http://www3.cfo.com/article/2012/4/cash-flow_free-cash-flow-
mulford-georgia-tech-key-person-life-insurance-premium-
classification?currpage=2
http://www3.cfo.com/article/2012/4/cash-flow_free-cash-flow-
mulford-georgia-tech-key-person-life-insurance-premium-
classification?currpage=2
http://www3.cfo.com/article/2012/4/cash-flow_free-cash-flow-
mulford-georgia-tech-key-person-life-insurance-premium-
classification?currpage=2
http://www.journalofaccountancy.com/Issues/2012/Apr/2011418
3.htm
http://www.journalofaccountancy.com/Issues/2012/Apr/2011418
3.htm
http://journalofaccountancy.com/Web/20114948.htm
http://www.journalofaccountancy.com/Web/20114267
ACC 560 – Managerial Accounting
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 6 of 14
to discuss.
Activities
Evaluation
o Chapter 14: Exercises 1, 3, 9, and 13; Problems 1 and 6
40
40
45
11 Preparation
Activities
Evaluation
14: Chapter 14
40
45
GRADING SCALE – GRADUATE
Assignment Total Points
% of
Grade
Quizzes (open book with a 1-hour time limit per chapter)
14 chapters, 15 questions per quiz, worth 3 points apiece
630 26%
Homework
56 Exercises worth 5 points apiece and 28 problems worth 10
points
apiece
560 24%
Assignment 1: Activity-based Costing (ABC) in Service
Industries 300 13%
Assignment 2: Johnson Controls Capital Investments 450 19%
Participation (22 discussions worth 20 points apiece) 440 18%
Totals 2,380 100%
Points Percentage Grade
2,142 – 2,380 90% – 100% A
1,904 – 2,141 80% – 89% B
1,666 – 1,903 70% – 79% C
Below 1,666 Below 70% F
ACC 560 – Assignments and Rubrics
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 7 of 14
Assignment 1: Activity-based Costing (ABC) in Service
Industries
Due Week 3 and worth 300 points
Research a U.S. company in the service industry with e-
commerce activities.
Write a five to six (5-6) page paper in which you:
1. Describe the company you researched in one to two (1-2)
paragraphs.
2. Discuss how a time driven ABC cost system can be
implemented in the company you researched
and the benefits that the use will yield to the business
performance.
3. Assess how using an ABC system can provide a competitive
advantage to the company in the
market space it operates and the resulting impact to the business
performance.
4. Examine the potential impact of time-driven ABC costing on
services provided online with those
provided through traditional channels, considering how this
knowledge will impact decisions made
by management about these services.
5. Use at least three (3) quality academic resources in this
assignment. Note: Wikipedia and other
Websites do not quality as academic resources.
Your assignment must follow these formatting requirements:
12), with one-inch margins on all
sides; citations and references must follow APA or school-
specific format. Check with your
professor for any additional instructions.
the student’s name, the professor’s
name, the course title, and the date. The cover page and the
reference page are not included in
the required assignment page length.
The specific course learning outcomes associated with this
assignment are:
and activity-based costing.
e technology and information resources to research issues
in managerial accounting.
using proper writing mechanics.
Grading for this assignment will be based on answer quality,
logic/organization of the paper, and
language and writing skills, using the following rubric.
Points: 300 Assignment 1: Activity-based Costing (ABC) in
Service Industries
Criteria
Unacceptable
Below 70% F
Fair
70-79% C
Proficient
80-89% B
Exemplary
90-100% A
1. Describe the company
you researched in one to
two (1-2) paragraphs.
Weight: 10%
Did not submit or
incompletely
described the
company you
researched in one
to two (1-2)
paragraphs.
Partially described
the company you
researched in one
to two (1-2)
paragraphs.
Satisfactorily
described the
company you
researched in one
to two (1-2)
paragraphs.
Thoroughly
described the
company you
researched in one
to two (1-2)
paragraphs.
2. Discuss how a time-
driven ABC cost system
can be implemented in
the company you
researched and the
benefits that the use will
yield to the business
performance.
Did not submit or
incompletely
discussed how a
time-driven ABC
cost system can be
implemented in the
company you
researched; did not
Partially discussed
how a time-driven
ABC cost system
can be
implemented in the
company you
researched;
partially discussed
Satisfactorily
discussed how a
time-driven ABC
cost system can be
implemented in the
company you
researched;
satisfactorily
Thoroughly
discussed how a
time-driven ABC
cost system can be
implemented in the
company you
researched;
thoroughly
ACC 560 – Assignments and Rubrics
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 8 of 14
Weight: 25% submit or
incompletely
discussed the
benefits that the
use will yield to the
business
performance.
the benefits that the
use will yield to the
business
performance.
discussed the
benefits that the
use will yield to the
business
performance.
discussed the
benefits that the
use will yield to the
business
performance.
3. Assess how using an
ABC system can provide
a competitive advantage
to the company in the
market space it operates
and the resulting impact
to the business
performance.
Weight: 25%
Did not submit or
incompletely
assessed how
using an ABC
system can provide
a competitive
advantage to the
company in the
market space it
operates and the
resulting impact to
the business
performance.
Partially assessed
how using an ABC
system can provide
a competitive
advantage to the
company in the
market space it
operates and the
resulting impact to
the business
performance.
Satisfactorily
assessed how
using an ABC
system can provide
a competitive
advantage to the
company in the
market space it
operates and the
resulting impact to
the business
performance.
Thoroughly
assessed how
using an ABC
system can provide
a competitive
advantage to the
company in the
market space it
operates and the
resulting impact to
the business
performance.
4. Examine the potential
impact of time-driven
ABC costing on services
provided online with
those provided through
traditional channels,
considering how this
knowledge will impact
decisions made by
management about these
services.
Weight: 25%
Did not submit or
incompletely
examined the
potential impact of
time-driven ABC
costing on services
provided online with
those provided
through traditional
channels,
considering how
this knowledge will
impact decisions
made by
management about
these services.
Partially examined
the potential impact
of time-driven ABC
costing on services
provided online with
those provided
through traditional
channels,
considering how
this knowledge will
impact decisions
made by
management about
these services.
Satisfactorily
examined the
potential impact of
time-driven ABC
costing on services
provided online with
those provided
through traditional
channels,
considering how
this knowledge will
impact decisions
made by
management about
these services.
Thoroughly
examined the
potential impact of
time-driven ABC
costing on services
provided online with
those provided
through traditional
channels,
considering how
this knowledge will
impact decisions
made by
management about
these services.
5. 3 references
Weight: 5%
No references
provided
Does not meet the
required number of
references; some or
all references poor
quality choices.
Meets number of
required references;
all references high
quality choices.
Exceeds number of
required references;
all references high
quality choices.
6. Clarity, writing
mechanics, and
formatting requirements
Weight: 10%
More than 6 errors
present
5-6 errors present 3-4 errors present 0-2 errors present
ACC 560 – Assignments and Rubrics
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 9 of 14
Assignment 2: Johnson Controls Capital Investments
Due Week 9 and worth 450 points
Visit the Website of Johnson Controls Inc., located at
http://www.johnsoncontrols.com, and review its
2012 financial forecasts. According to the forecasts, Johnson
Controls will increase capital investments to
approximately $1.7 billion. More than 70% of the company's
capital expenditures in 2012 are associated
with growth and margin expansion opportunities.
Write a five to six (5-6) page paper in which you:
1. Suggest a methodology to supplement the traditional methods
for evaluating the capital
investments of Johnson Controls in the emerging markets to
reduce risk providing a rationale of
how risk will be reduced.
2. Assess the potential impact of inflation on planned capital
investments in China and examine
approaches for an accurate evaluation of the investments.
Suggest how this knowledge may
impact management’s decisions.
3. Contrast the modifications you would make in evaluating the
projects to increase internal capacity
in North America to evaluating expansion projects in the global
market and how this information
will impact the decisions made related to expansion.
4. Examine the benefits of using sensitivity analysis in
evaluating the projects for Johnson Controls
and how this approach can provide a competitive advantage for
the company.
5. Use at least three (3) quality academic resources in this
assignment. Note: Wikipedia and other
Websites do not quality as academic resources.
Your assignment must follow these formatting requirements:
12), with one-inch margins on all
sides; citations and references must follow APA or school-
specific format. Check with your
professor for any additional instructions.
ude a cover page containing the title of the assignment,
the student’s name, the professor’s
name, the course title, and the date. The cover page and the
reference page are not included in
the required assignment page length.
The specific course learning outcomes associated with this
assignment are:
in managerial accounting.
using proper writing mechanics.
Grading for this assignment will be based on answer quality,
logic/organization of the paper, and
language and writing skills, using the following rubric.
Points: 450 Assignment 2: Johnson Controls Capital
Investments
Criteria
Unacceptable
Below 70% F
Fair
70-79% C
Proficient
80-89% B
Exemplary
90-100% A
1. Suggest a
methodology to
supplement the
traditional methods for
evaluating the capital
investments of Johnson
Controls in the emerging
markets to reduce risk,
Did not submit or
incompletely
suggested a
methodology to
supplement the
traditional methods
for evaluating the
capital investments
Partially suggested
a methodology to
supplement the
traditional methods
for evaluating the
capital investments
of Johnson Controls
in the emerging
Satisfactorily
suggested a
methodology to
supplement the
traditional methods
for evaluating the
capital investments
of Johnson Controls
Thoroughly
suggested a
methodology to
supplement the
traditional methods
for evaluating the
capital investments
of Johnson Controls
http://www.johnsoncontrols.com/
ACC 560 – Assignments and Rubrics
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 10 of 14
providing a rationale of
how risk will be reduced.
Weight: 20%
of Johnson Controls
in the emerging
markets to reduce
risk; did not submit
or incompletely
provided a rationale
of how risk will be
reduced.
markets to reduce
risk; partially
provided a rationale
of how risk will be
reduced.
in the emerging
markets to reduce
risk; satisfactorily
provided a rationale
of how risk will be
reduced.
in the emerging
markets to reduce
risk; thoroughly
provided a rationale
of how risk will be
reduced.
2. Assess the potential
impact of inflation on
planned capital
investments in China and
examine approaches for
an accurate evaluation of
the investments. Suggest
how this knowledge may
impact management’s
decisions.
Weight: 20%
Did not submit or
incompletely
assessed the
potential impact of
inflation on planned
capital investments
in China and did not
submit or
incompletely
examined
approaches for an
accurate evaluation
of the investments;
did not submit or
incompletely
suggested how this
knowledge may
impact
management’s
decisions.
Partially assessed
the potential impact
of inflation on
planned capital
investments in
China and partially
examined
approaches for an
accurate evaluation
of the investments;
partially suggested
how this knowledge
may impact
management’s
decisions.
Satisfactorily
assessed the
potential impact of
inflation on planned
capital investments
in China and
satisfactorily
examined
approaches for an
accurate evaluation
of the investments;
satisfactorily
suggested how this
knowledge may
impact
management’s
decisions.
Thoroughly
assessed the
potential impact of
inflation on planned
capital investments
in China and
thoroughly
examined
approaches for an
accurate evaluation
of the investments;
thoroughly
suggested how this
knowledge may
impact
management’s
decisions.
3. Contrast the
modifications you would
make in evaluating the
projects to increase
internal capacity in North
America to evaluating
expansion projects in the
global market and how
this information will
impact the decisions
made related to
expansion.
Weight: 25%
Did not submit or
incompletely
contrasted the
modifications you
would make in
evaluating the
projects to increase
internal capacity in
North America to
evaluating
expansion projects
in the global
market; did not
submit or
incompletely
evaluated how this
information will
impact the
decisions made
related to
expansion.
Partially contrasted
modifications you
would make in
evaluating the
projects to increase
internal capacity in
North America to
evaluating
expansion projects
in the global
market; partially
evaluated how this
information will
impact the
decisions made
related to
expansion.
Satisfactorily
contrasted
modifications you
would make in
evaluating the
projects to increase
internal capacity in
North America to
evaluating
expansion projects
in the global
market;
satisfactorily
evaluated how this
information will
impact the
decisions made
related to
expansion.
Thoroughly
contrasted
modifications you
would make in
evaluating the
projects to increase
internal capacity in
North America to
evaluating
expansion projects
in the global
market; thoroughly
evaluated how this
information will
impact the
decisions made
related to
expansion.
4. Examine the benefits
of using sensitivity
analysis in evaluating the
projects for Johnson
Controls and how this
approach can provide a
competitive advantage
for the company.
Weight: 20%
Did not submit or
incompletely
examined the
benefits of using
sensitivity analysis
in evaluating the
projects for
Johnson Controls;
did not submit or
incompletely
examined how this
approach can
Partially examined
the benefits of using
sensitivity analysis
in evaluating the
projects for
Johnson Controls;
partially examined
how this approach
can provide a
competitive
advantage for the
company.
Satisfactorily
examined the
benefits of using
sensitivity analysis
in evaluating the
projects for
Johnson Controls;
satisfactorily
examined how this
approach can
provide a
competitive
Thoroughly
examined the
benefits of using
sensitivity analysis
in evaluating the
projects for
Johnson Controls;
thoroughly
examined how this
approach can
provide a
competitive
ACC 560 – Assignments and Rubrics
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 11 of 14
provide a
competitive
advantage for the
company.
advantage for the
company.
advantage for the
company.
5. 3 references
Weight: 5%
No references
provided
Does not meet the
required number of
references; some or
all references poor
quality choices.
Meets number of
required references;
all references high
quality choices.
Exceeds number of
required references;
all references high
quality choices.
6. Clarity, writing
mechanics, and
formatting requirements
Weight: 10%
More than 6 errors
present
5-6 errors present 3-4 errors present 0-2 errors present
ACC 560 – Student Notes
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 12 of 14
Weekly Course Schedule
The purpose of the course schedule is to give you, at a glance,
the required preparation, activities, and
evaluation components of your course. For more information
about your course, whether on-ground or
online, access your online course shell.
The expectations for a 4.5 credit hour course are for students to
spend 13.5 hours in weekly work. This
time estimate includes preparation, activities, and evaluation
regardless of the delivery mode.
Instructional Materials
In order to be fully prepared, obtain a copy of the required
textbooks and other instructional materials
prior to the first day of class. When available, Strayer
University provides a link to the first three (3)
chapters of your textbook(s) in eBook format. Check your
online course shell for availability.
Review the online course shell or check with your professor to
determine whether Internet-based
assignments and activities are used in this course.
Strayer students are encouraged to purchase their course
materials through our designated Strayer
Bookstore. http://www.strayerbookstore.com If a lab is
required for the course, the Strayer Bookstore is
the only vendor that sells the correct registration code so that
Strayer students may access labs
successfully.
Discussions
To earn full credit in an online threaded discussion, students
must have one original post and a minimum
of one other post per discussion thread.
Please note: Material in the online class will be made available
on the previous Thursday. As it is always
possible that students could lose their work due to unforeseen
circumstances, it is a best practice to
routinely save a working draft in a separate file before posting
in the course discussion area.
Professors hold discussions during class time for on-ground
students. Check with your professor if any
additional discussion participation is required in the online
course shell outside of class hours.
Tests
Tests (quizzes, midterm and final exams, essay exams, lab tests,
etc.) are available for student access
and completion through the online course shell. Check the
online course shell to determine how you are
expected to take the tests.
Details regarding due dates are
posted in the Blackboard Calendar tool.
-ground students are to complete the tests after the
material is covered and before the next
class session.
Assignments
A standardized performance grading rubric is a tool your
professor will use to evaluate your written
assignments. Review the rubric before submitting assignments
that have grading rubrics associated with
them to ensure you have met the performance criteria stated on
the rubric.
Grades are based on individual effort. There is no group
grading; however, working in groups in the
online or on-ground classroom is acceptable.
Assignments for online students are always submitted through
the online course shell. On-ground
professors will inform students on how to submit assignments,
whether in paper format or through the
online course shell.
http://www.strayerbookstore.com/
ACC 560 – Student Notes
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 13 of 14
Resources
The Resource Center navigation button in the online course
shell contains helpful links. Strayer University
Library Resources are available here as well as other important
information. You should review this area
to find resources and answers to common questions.
Technical support is available for the following:
Technical Support by logging in to your
iCampus account at https://icampus.strayer.edu/login and
submitting a case under “Student
Center,” then “Submit Help Ticket.” If you are unable to log in
to your iCampus account, please
contact Technical Support via phone at (877) 642-2999.
Solution
Center by logging in to your iCampus
account at https://icampus.strayer.edu/login and submitting a
case under “Student Center,” then
“Submit Help Ticket.” If you are unable to log in to your
iCampus account, please contact the IT
Help Desk at (866) 610-8123 or at mailto:[email protected]
TurnItIn.com is an optional online tool to assess the originality
of student written work. Check with your
professor for access and use instructions.
The Strayer Policies link on the navigation bar in the online
course shell contains academic policies. It is
important that students be aware of these policies.
https://icampus.strayer.edu/login
https://icampus.strayer.edu/login
mailto:[email protected]
ACC 560 – Appendix
©2012 Strayer University. All Rights Reserved. This document
contains Strayer University Confidential and Proprietary
information
and may not be copied, further distributed, or otherwise
disclosed in whole or in part, without the expressed written
permission of
Strayer University.
ACC 560 Student Version 1128 (1085 2-28-2013) Page 14 of 14
 ACC 560 – Managerial Accounting   ©2012 Strayer Univers.docx

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ACC 560 – Managerial Accounting ©2012 Strayer Univers.docx

  • 1. ACC 560 – Managerial Accounting ©2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 1 of 14 (Prerequisite: ACC 557) COURSE DESCRIPTION Covers the creation, use, and the interpretation of internal accounting data and information. Emphasizes the managerial functions of cost control and reporting, budgeting, profit planning, and projections used in decision making. INSTRUCTIONAL MATERIALS Required Resources Weygandt, J. J., Kimmel, P.D., & Kieso, D. E. (2012). Managerial accounting: Tools for business decision making (6th ed.). Hoboken, NJ: John Wiley and Sons. WileyPLUS access code. (Note: Students are emailed a
  • 2. registration code for this product when they purchase new course materials from the Strayer Bookstore, located at http://www.strayerbookstore.com. Students access WileyPlus through the online learning platform, Blackboard. The Blackboard course shell is integrated with WileyPlus.) Supplemental Resources Lamoreaux, M. G. (2011). Planning for Uncertainty. Journal of Accountancy, 212(4) 32-36. Lamoreaux, M. G. (2012). A New System for Recognizing Revenue. Journal of Accountancy, 213 (1) 30- 35. Richards, G. E. and Spencer, S. L (2012). Three Common Currency-Adjustment Pitfalls. Journal of Accountancy, 213(2) 30-35. COURSE LEARNING OUTCOMES 1. Determine the difference between managerial and financial accounting, and their interrelationship. 2. Analyze the concepts of job order costing, process costing, and activity-based costing. 3. Conduct cost-volume profit analysis, incremental analysis, and analyze pricing issues. 4. Develop operational and financial budgets for profit
  • 3. planning. 5. Establish standard cost, analyze and report variances from standards, and prepare a balanced scorecard. 6. Plan and evaluate capital investments. 7. Prepare and analyze the statement of cash flows and financial statement analysis. 8. Use technology and information resources to research issues in managerial accounting. 9. Write clearly and concisely about managerial accounting using proper writing mechanics. WEEKLY COURSE SCHEDULE The standard requirement for a 4.5 credit hour course is for students to spend 13.5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode. Week Preparation, Activities, and Evaluation Points 1 Preparation http://www.strayerbookstore.com/ ACC 560 – Managerial Accounting ©2012 Strayer University. All Rights Reserved. This document
  • 4. contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 2 of 14 o Chapter 1: Managerial Accounting -Activity o Go to the AICPA Website to read the current AICPA code of professional conduct, located at http://www.aicpa.org/Research/Standards/CodeofConduct/Pages /de fault.aspx. Be prepared to discuss. Activities Evaluation o Chapter 1: Exercises 5, 8, 12, and 16; Problems 1 and 4
  • 5. 40 40 2 Preparation o Chapter 2: Job Order Costing o Chapter 3: Process Costing -Activities o Go to the New York Times Website to read the article titled “How the U.S. Lost Out on iPhone,” dated January 21, 2012, located at http://www.nytimes.com/2012/01/22/business/apple-america- and-a- squeezed-middle-class.html?pagewanted=1&_r=1. Be prepared to discuss. o Go to EBSCOhost to read the article titled “Process Costing and Management Accounting in Today's Business Environment,” dated August 2010, located at https://web-ebscohost- com.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f40 19- f225-4d49-aa57- bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl
  • 6. 2Z SZzY29wZT1zaXRl#db=bth&AN=52553853 (Note: You may need to enter your Strayer ID and password to log in.).. Be prepared to discuss. Activities Evaluation o Chapter 2: Exercises 4, 9, 11, and 12; Problems 1 and 5 o Chapter 3: Exercises 2, 5, 6, and 13; Problems 1 and 6 40
  • 7. 40 40 45 3 Preparation o Chapter 4: Activity-Based Costing -Activity o Go to the Institute of Management Accountant’s Website to read the article titled “Implementing Time-Driven Activity-Based Costing at a Medium-Sized Electronics Company,” dated Spring 2011, located at http://www.imanet.org/PDFs/Public/MAQ/2011_Q2/maq_spring _stou http://www.aicpa.org/Research/Standards/CodeofConduct/Pages
  • 8. /default.aspx http://www.aicpa.org/Research/Standards/CodeofConduct/Pages /default.aspx http://www.nytimes.com/2012/01/22/business/apple-america- and-a-squeezed-middle-class.html?pagewanted=1&_r=1 http://www.nytimes.com/2012/01/22/business/apple-america- and-a-squeezed-middle-class.html?pagewanted=1&_r=1 https://web-ebscohost- com.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f40 19-f225-4d49-aa57- bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl 2ZSZzY29wZT1zaXRl#db=bth&AN=52553853 https://web-ebscohost- com.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f40 19-f225-4d49-aa57- bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl 2ZSZzY29wZT1zaXRl#db=bth&AN=52553853 https://web-ebscohost- com.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f40 19-f225-4d49-aa57- bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl 2ZSZzY29wZT1zaXRl#db=bth&AN=52553853 https://web-ebscohost- com.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f40 19-f225-4d49-aa57- bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl 2ZSZzY29wZT1zaXRl#db=bth&AN=52553853 https://web-ebscohost- com.libdatab.strayer.edu/ehost/detail?vid=4&hid=9&sid=9e9f40 19-f225-4d49-aa57- bf8c5e4a439a%40sessionmgr4&bdata=JnNpdGU9ZWhvc3QtbGl 2ZSZzY29wZT1zaXRl#db=bth&AN=52553853 http://www.imanet.org/PDFs/Public/MAQ/2011_Q2/maq_spring _stout%20(1).pdf
  • 9. ACC 560 – Managerial Accounting ©2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 3 of 14 t%20(1).pdf. Be prepared to discuss. Activities Evaluation o Chapter 4: Exercise 2, 3, 9, and 12; Problems 2 and 4 -based Costing (ABC) in Service Industries 40
  • 10. 40 45 45 300 4 Preparation o Chapter 5: Cost-Volume-Profit o Chapter 6: Cost-Volume-Profit Analysis: Additional Issues -Activity o Go to QFinance Website to read the article titled “The Missing Metrics: Managing the Cost of Complexity,” located at http://www.qfinance.com/mergers-and-acquisitions-best- practice/the-missing-metrics-managing-the-cost-of- complexity?full. Be prepared to discuss. Activities Evaluation o Chapter 5: Exercises 8, 13, 14, and 17; Problems 1 and 5
  • 11. o Chapter 6: Exercises 5, 10, 13, and 14; Problems 1 and 5 40 40 40 45 5 Preparation o Chapter 7: Incremental Analysis o Chapter 8: Pricing Activities -Activities
  • 12. o Go to the Institute of Management Accountant’s Website to read the article titled “Making Money from Available Capacity: A Proposed Model for Fostering Innovation,” dated Summer 2010, located at http://www.imanet.org/PDFs/Public/MAQ/2010_Q3/MAQSumm er201 0_low_rev_1.pdf. Be prepared to discuss. o Go to Industry Week Magazine’s Website to read the article titled “What Manufacturers Need to Know about Transfer Pricing,” dated March 2, 2011, located at http://www.industryweek.com/articles/what_manufacturers_nee d_to_ know_about_transfer_pricing_23980.aspx?Page=1. Be prepared to discuss. Activities
  • 13. 40 http://www.imanet.org/PDFs/Public/MAQ/2011_Q2/maq_spring _stout%20(1).pdf http://www.qfinance.com/mergers-and-acquisitions-best- practice/the-missing-metrics-managing-the-cost-of- complexity?full http://www.qfinance.com/mergers-and-acquisitions-best- practice/the-missing-metrics-managing-the-cost-of- complexity?full http://www.imanet.org/PDFs/Public/MAQ/2010_Q3/MAQSumm er2010_low_rev_1.pdf http://www.imanet.org/PDFs/Public/MAQ/2010_Q3/MAQSumm er2010_low_rev_1.pdf http://www.industryweek.com/articles/what_manufacturers_nee d_to_know_about_transfer_pricing_23980.aspx?Page=1 http://www.industryweek.com/articles/what_manufacturers_nee d_to_know_about_transfer_pricing_23980.aspx?Page=1 ACC 560 – Managerial Accounting ©2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.
  • 14. ACC 560 Student Version 1128 (1085 2-28-2013) Page 4 of 14 Evaluation o Chapter 7: Exercises 2, 5, 9, and 17; Problems 1 and 4 o Chapter 8: Exercises 4, 5, 10, and 16; Problems 1 and 6 iz 6: Chapter 6 40 40 45 45 6 Preparation o Chapter 9: Budgetary Planning o Chapter 10: Budgetary Control and Responsibility Accounting -Activities o Go to the Institute of Management Accountant’s Website to read the
  • 15. article titled “Budgeting for International Operations: Impact on and Integration with Strategic Planning,” dated Summer 2011, located at http://www.imanet.org/PDFs/Public/MAQ/2011_q3/MAQ_summ er_2 011_rivera.pdf. Be prepared to discuss. o Go to Chief Financial Officer Magazine’s Website to read the article titled “Let It Roll,” dated May 1, 2011, located at http://www.cfo.com/article.cfm/14570220/1/c_14570395?f=mag azine _coverstory. Be prepared to discuss. Activities Evaluation o Chapter 9: Exercises 2, 6, 17, and 19; Problems 2 and 4 o Chapter 10: Exercise 3, 7, 13, and 19; Problems 1 and 4
  • 16. 40 40 40 45 45 7 Preparation o Chapter 11:Standard Costs and Balanced Scorecard -Activities o Go to the Institute of Management Accountant’s Website to read the article titled “Is Standard Costing Still Relevant?,” dated Winter 2010, located at http://www.imanet.org/PDFs/Public/MAQ/2010_Q1/maq_winter 2010 _rao_revised.pdf. Be prepared to discuss.
  • 17. Activities Evaluation o Chapter 11: Exercises 2, 4, 14, and 16; Problems 1 and 4 40 40 45 45 http://www.imanet.org/PDFs/Public/MAQ/2011_q3/MAQ_summ er_2011_rivera.pdf
  • 18. http://www.imanet.org/PDFs/Public/MAQ/2011_q3/MAQ_summ er_2011_rivera.pdf http://www.cfo.com/article.cfm/14570220/1/c_14570395?f=mag azine_coverstory http://www.cfo.com/article.cfm/14570220/1/c_14570395?f=mag azine_coverstory http://www.imanet.org/PDFs/Public/MAQ/2010_Q1/maq_winter 2010_rao_revised.pdf http://www.imanet.org/PDFs/Public/MAQ/2010_Q1/maq_winter 2010_rao_revised.pdf ACC 560 – Managerial Accounting ©2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 5 of 14 8 Preparation o Chapter 12: Planning for Capital Investments -Activity o Go to Chief Financial Officer Magazine’s Website to read the article titled “Rx for Emerging-Market Investment: Lower Hurdle
  • 19. Rates for Growing Nations,” dated February 15, 2012, located at http://www.cfo.com/article.cfm/14618810/1?f=search. Be prepared to discuss. Activities Evaluation o Chapter 12: Exercises 3, 6, 7, and 11; Problems 1 and 3 40 40 45 9 Preparation
  • 20. o Chapter 13: Statement of Cash Flows -Activity o Go to Chief Financial Officer Magazine’s Website to read the article titled “Key-Person Insurance: a Cash-Flow Puzzle,” dated April 4, 2012 located at http://www3.cfo.com/article/2012/4/cash- flow_free- cash-flow-mulford-georgia-tech-key-person-life-insurance- premium- classification?currpage=2. Be prepared to discuss. Activities Evaluation o Chapter 13: Exercise 1, 3, 5, and 8; Problems 2 and 5
  • 21. 40 40 45 450 10 Preparation o Chapter 14: Financial Statement Analysis -Activities o Go to Journal of Accountancy Website to read the article titled “The Missing Piece in Liquidity Calculations,” dated April 2012, located at http://www.journalofaccountancy.com/Issues/2012/Apr/2011418 3.ht m. Be prepared to discuss. o Go to Journal of Accountancy Website to read the article titled “FASB defers part of comprehensive income standards update,” dated December 23, 2011, located at http://journalofaccountancy.com/Web/20114948.htm, and “FASB,
  • 22. IASB align presentation of other comprehensive income,” dated June 17, 2011, located at http://www.journalofaccountancy.com/Web/20114267. Be prepared http://www.cfo.com/article.cfm/14618810/1?f=search http://www3.cfo.com/article/2012/4/cash-flow_free-cash-flow- mulford-georgia-tech-key-person-life-insurance-premium- classification?currpage=2 http://www3.cfo.com/article/2012/4/cash-flow_free-cash-flow- mulford-georgia-tech-key-person-life-insurance-premium- classification?currpage=2 http://www3.cfo.com/article/2012/4/cash-flow_free-cash-flow- mulford-georgia-tech-key-person-life-insurance-premium- classification?currpage=2 http://www.journalofaccountancy.com/Issues/2012/Apr/2011418 3.htm http://www.journalofaccountancy.com/Issues/2012/Apr/2011418 3.htm http://journalofaccountancy.com/Web/20114948.htm http://www.journalofaccountancy.com/Web/20114267
  • 23. ACC 560 – Managerial Accounting ©2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 6 of 14 to discuss. Activities Evaluation o Chapter 14: Exercises 1, 3, 9, and 13; Problems 1 and 6 40 40
  • 24. 45 11 Preparation Activities Evaluation 14: Chapter 14 40 45 GRADING SCALE – GRADUATE Assignment Total Points % of Grade Quizzes (open book with a 1-hour time limit per chapter) 14 chapters, 15 questions per quiz, worth 3 points apiece 630 26%
  • 25. Homework 56 Exercises worth 5 points apiece and 28 problems worth 10 points apiece 560 24% Assignment 1: Activity-based Costing (ABC) in Service Industries 300 13% Assignment 2: Johnson Controls Capital Investments 450 19% Participation (22 discussions worth 20 points apiece) 440 18% Totals 2,380 100% Points Percentage Grade 2,142 – 2,380 90% – 100% A 1,904 – 2,141 80% – 89% B 1,666 – 1,903 70% – 79% C Below 1,666 Below 70% F ACC 560 – Assignments and Rubrics ©2012 Strayer University. All Rights Reserved. This document
  • 26. contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 7 of 14 Assignment 1: Activity-based Costing (ABC) in Service Industries Due Week 3 and worth 300 points Research a U.S. company in the service industry with e- commerce activities. Write a five to six (5-6) page paper in which you: 1. Describe the company you researched in one to two (1-2) paragraphs. 2. Discuss how a time driven ABC cost system can be implemented in the company you researched and the benefits that the use will yield to the business performance. 3. Assess how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance. 4. Examine the potential impact of time-driven ABC costing on services provided online with those
  • 27. provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. 5. Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources. Your assignment must follow these formatting requirements: 12), with one-inch margins on all sides; citations and references must follow APA or school- specific format. Check with your professor for any additional instructions. the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: and activity-based costing. e technology and information resources to research issues in managerial accounting. using proper writing mechanics.
  • 28. Grading for this assignment will be based on answer quality, logic/organization of the paper, and language and writing skills, using the following rubric. Points: 300 Assignment 1: Activity-based Costing (ABC) in Service Industries Criteria Unacceptable Below 70% F Fair 70-79% C Proficient 80-89% B Exemplary 90-100% A 1. Describe the company you researched in one to two (1-2) paragraphs. Weight: 10% Did not submit or incompletely described the company you researched in one to two (1-2) paragraphs. Partially described the company you
  • 29. researched in one to two (1-2) paragraphs. Satisfactorily described the company you researched in one to two (1-2) paragraphs. Thoroughly described the company you researched in one to two (1-2) paragraphs. 2. Discuss how a time- driven ABC cost system can be implemented in the company you researched and the benefits that the use will yield to the business performance. Did not submit or incompletely discussed how a time-driven ABC cost system can be implemented in the company you researched; did not
  • 30. Partially discussed how a time-driven ABC cost system can be implemented in the company you researched; partially discussed Satisfactorily discussed how a time-driven ABC cost system can be implemented in the company you researched; satisfactorily Thoroughly discussed how a time-driven ABC cost system can be implemented in the company you researched; thoroughly ACC 560 – Assignments and Rubrics ©2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise
  • 31. disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 8 of 14 Weight: 25% submit or incompletely discussed the benefits that the use will yield to the business performance. the benefits that the use will yield to the business performance. discussed the benefits that the use will yield to the business performance. discussed the benefits that the use will yield to the business performance. 3. Assess how using an ABC system can provide a competitive advantage to the company in the market space it operates
  • 32. and the resulting impact to the business performance. Weight: 25% Did not submit or incompletely assessed how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance. Partially assessed how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance. Satisfactorily assessed how using an ABC system can provide a competitive
  • 33. advantage to the company in the market space it operates and the resulting impact to the business performance. Thoroughly assessed how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance. 4. Examine the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. Weight: 25% Did not submit or incompletely
  • 34. examined the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. Partially examined the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. Satisfactorily examined the potential impact of time-driven ABC costing on services provided online with
  • 35. those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. Thoroughly examined the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. 5. 3 references Weight: 5% No references provided Does not meet the required number of references; some or all references poor
  • 36. quality choices. Meets number of required references; all references high quality choices. Exceeds number of required references; all references high quality choices. 6. Clarity, writing mechanics, and formatting requirements Weight: 10% More than 6 errors present 5-6 errors present 3-4 errors present 0-2 errors present ACC 560 – Assignments and Rubrics ©2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 9 of 14
  • 37. Assignment 2: Johnson Controls Capital Investments Due Week 9 and worth 450 points Visit the Website of Johnson Controls Inc., located at http://www.johnsoncontrols.com, and review its 2012 financial forecasts. According to the forecasts, Johnson Controls will increase capital investments to approximately $1.7 billion. More than 70% of the company's capital expenditures in 2012 are associated with growth and margin expansion opportunities. Write a five to six (5-6) page paper in which you: 1. Suggest a methodology to supplement the traditional methods for evaluating the capital investments of Johnson Controls in the emerging markets to reduce risk providing a rationale of how risk will be reduced. 2. Assess the potential impact of inflation on planned capital investments in China and examine approaches for an accurate evaluation of the investments. Suggest how this knowledge may impact management’s decisions. 3. Contrast the modifications you would make in evaluating the projects to increase internal capacity in North America to evaluating expansion projects in the global market and how this information will impact the decisions made related to expansion. 4. Examine the benefits of using sensitivity analysis in
  • 38. evaluating the projects for Johnson Controls and how this approach can provide a competitive advantage for the company. 5. Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources. Your assignment must follow these formatting requirements: 12), with one-inch margins on all sides; citations and references must follow APA or school- specific format. Check with your professor for any additional instructions. ude a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: in managerial accounting. using proper writing mechanics.
  • 39. Grading for this assignment will be based on answer quality, logic/organization of the paper, and language and writing skills, using the following rubric. Points: 450 Assignment 2: Johnson Controls Capital Investments Criteria Unacceptable Below 70% F Fair 70-79% C Proficient 80-89% B Exemplary 90-100% A 1. Suggest a methodology to supplement the traditional methods for evaluating the capital investments of Johnson Controls in the emerging markets to reduce risk, Did not submit or incompletely suggested a methodology to supplement the traditional methods for evaluating the
  • 40. capital investments Partially suggested a methodology to supplement the traditional methods for evaluating the capital investments of Johnson Controls in the emerging Satisfactorily suggested a methodology to supplement the traditional methods for evaluating the capital investments of Johnson Controls Thoroughly suggested a methodology to supplement the traditional methods for evaluating the capital investments of Johnson Controls http://www.johnsoncontrols.com/ ACC 560 – Assignments and Rubrics ©2012 Strayer University. All Rights Reserved. This document
  • 41. contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 10 of 14 providing a rationale of how risk will be reduced. Weight: 20% of Johnson Controls in the emerging markets to reduce risk; did not submit or incompletely provided a rationale of how risk will be reduced. markets to reduce risk; partially provided a rationale of how risk will be reduced. in the emerging markets to reduce risk; satisfactorily provided a rationale of how risk will be reduced. in the emerging
  • 42. markets to reduce risk; thoroughly provided a rationale of how risk will be reduced. 2. Assess the potential impact of inflation on planned capital investments in China and examine approaches for an accurate evaluation of the investments. Suggest how this knowledge may impact management’s decisions. Weight: 20% Did not submit or incompletely assessed the potential impact of inflation on planned capital investments in China and did not submit or incompletely examined approaches for an accurate evaluation of the investments; did not submit or incompletely suggested how this knowledge may impact
  • 43. management’s decisions. Partially assessed the potential impact of inflation on planned capital investments in China and partially examined approaches for an accurate evaluation of the investments; partially suggested how this knowledge may impact management’s decisions. Satisfactorily assessed the potential impact of inflation on planned capital investments in China and satisfactorily examined approaches for an accurate evaluation of the investments; satisfactorily suggested how this knowledge may impact management’s decisions.
  • 44. Thoroughly assessed the potential impact of inflation on planned capital investments in China and thoroughly examined approaches for an accurate evaluation of the investments; thoroughly suggested how this knowledge may impact management’s decisions. 3. Contrast the modifications you would make in evaluating the projects to increase internal capacity in North America to evaluating expansion projects in the global market and how this information will impact the decisions made related to expansion. Weight: 25% Did not submit or incompletely contrasted the
  • 45. modifications you would make in evaluating the projects to increase internal capacity in North America to evaluating expansion projects in the global market; did not submit or incompletely evaluated how this information will impact the decisions made related to expansion. Partially contrasted modifications you would make in evaluating the projects to increase internal capacity in North America to evaluating expansion projects in the global market; partially evaluated how this information will impact the decisions made related to expansion.
  • 46. Satisfactorily contrasted modifications you would make in evaluating the projects to increase internal capacity in North America to evaluating expansion projects in the global market; satisfactorily evaluated how this information will impact the decisions made related to expansion. Thoroughly contrasted modifications you would make in evaluating the projects to increase internal capacity in North America to evaluating expansion projects in the global market; thoroughly evaluated how this information will impact the
  • 47. decisions made related to expansion. 4. Examine the benefits of using sensitivity analysis in evaluating the projects for Johnson Controls and how this approach can provide a competitive advantage for the company. Weight: 20% Did not submit or incompletely examined the benefits of using sensitivity analysis in evaluating the projects for Johnson Controls; did not submit or incompletely examined how this approach can Partially examined the benefits of using sensitivity analysis in evaluating the projects for Johnson Controls; partially examined how this approach can provide a
  • 48. competitive advantage for the company. Satisfactorily examined the benefits of using sensitivity analysis in evaluating the projects for Johnson Controls; satisfactorily examined how this approach can provide a competitive Thoroughly examined the benefits of using sensitivity analysis in evaluating the projects for Johnson Controls; thoroughly examined how this approach can provide a competitive ACC 560 – Assignments and Rubrics ©2012 Strayer University. All Rights Reserved. This document
  • 49. contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 11 of 14 provide a competitive advantage for the company. advantage for the company. advantage for the company. 5. 3 references Weight: 5% No references provided Does not meet the required number of references; some or all references poor quality choices. Meets number of required references; all references high quality choices.
  • 50. Exceeds number of required references; all references high quality choices. 6. Clarity, writing mechanics, and formatting requirements Weight: 10% More than 6 errors present 5-6 errors present 3-4 errors present 0-2 errors present ACC 560 – Student Notes ©2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 12 of 14 Weekly Course Schedule The purpose of the course schedule is to give you, at a glance, the required preparation, activities, and evaluation components of your course. For more information
  • 51. about your course, whether on-ground or online, access your online course shell. The expectations for a 4.5 credit hour course are for students to spend 13.5 hours in weekly work. This time estimate includes preparation, activities, and evaluation regardless of the delivery mode. Instructional Materials In order to be fully prepared, obtain a copy of the required textbooks and other instructional materials prior to the first day of class. When available, Strayer University provides a link to the first three (3) chapters of your textbook(s) in eBook format. Check your online course shell for availability. Review the online course shell or check with your professor to determine whether Internet-based assignments and activities are used in this course. Strayer students are encouraged to purchase their course materials through our designated Strayer Bookstore. http://www.strayerbookstore.com If a lab is required for the course, the Strayer Bookstore is the only vendor that sells the correct registration code so that Strayer students may access labs successfully. Discussions To earn full credit in an online threaded discussion, students must have one original post and a minimum of one other post per discussion thread. Please note: Material in the online class will be made available
  • 52. on the previous Thursday. As it is always possible that students could lose their work due to unforeseen circumstances, it is a best practice to routinely save a working draft in a separate file before posting in the course discussion area. Professors hold discussions during class time for on-ground students. Check with your professor if any additional discussion participation is required in the online course shell outside of class hours. Tests Tests (quizzes, midterm and final exams, essay exams, lab tests, etc.) are available for student access and completion through the online course shell. Check the online course shell to determine how you are expected to take the tests. Details regarding due dates are posted in the Blackboard Calendar tool. -ground students are to complete the tests after the material is covered and before the next class session. Assignments A standardized performance grading rubric is a tool your professor will use to evaluate your written assignments. Review the rubric before submitting assignments that have grading rubrics associated with them to ensure you have met the performance criteria stated on the rubric.
  • 53. Grades are based on individual effort. There is no group grading; however, working in groups in the online or on-ground classroom is acceptable. Assignments for online students are always submitted through the online course shell. On-ground professors will inform students on how to submit assignments, whether in paper format or through the online course shell. http://www.strayerbookstore.com/ ACC 560 – Student Notes ©2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 13 of 14 Resources The Resource Center navigation button in the online course shell contains helpful links. Strayer University Library Resources are available here as well as other important information. You should review this area to find resources and answers to common questions. Technical support is available for the following:
  • 54. Technical Support by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under “Student Center,” then “Submit Help Ticket.” If you are unable to log in to your iCampus account, please contact Technical Support via phone at (877) 642-2999. Solution Center by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under “Student Center,” then “Submit Help Ticket.” If you are unable to log in to your iCampus account, please contact the IT Help Desk at (866) 610-8123 or at mailto:[email protected] TurnItIn.com is an optional online tool to assess the originality of student written work. Check with your professor for access and use instructions.
  • 55. The Strayer Policies link on the navigation bar in the online course shell contains academic policies. It is important that students be aware of these policies. https://icampus.strayer.edu/login https://icampus.strayer.edu/login mailto:[email protected] ACC 560 – Appendix ©2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 560 Student Version 1128 (1085 2-28-2013) Page 14 of 14