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Class #, date, topic, homework assignments from Horngren text
- 8/23 Introduction and overview.
Handouts: Syllabus, info sheet, Overhead set 1.
- 8/28. Balance sheet.
Handout: Overhead set 2
- 8/30 Balance sheet and transactions.
Handout: Overhead set 3
- 9/4 Transactions and the accounting cycle.
- 9/6 Closing process and financial statement generation. Assignment: 16-A2: show journal entries, post to ledger, generate balance sheet and income statement for the given set of transactions, as
in class.
- 9/11 No class. Natural gas smell in classroom.
- 9/13 Revenues and Expenses. Assignment: Problems 16-A1, -26
- 9/18 Expenses, inventory measurement, inventory pricing and cost of sales. Assignment: Problems 19-B1, -29
(Last material covered on exam 1)
- 9/20 Noncurrent assets and depreciation.
- 9/25 Depreciation, liabilities and equity.
- 9/27 Exam 1
- 10/2 Equity, statement of cash flows
Assignment: problem 17-48 (note change)
- 10/4 Financial statement analysis (including Excel spreadsheet of Dell ratios)
Assignment: 18-32 (except parts 1ag and
2c) and 18-42 (solve parts 2abdef)
- 10/9 Management accounting: cost-volume-profit relationships
Assignment: 2-A1, -A2, -48, -55, -61, -62
- 10/11 Cost-behavior patterns
Assignment: 3-A1, -A3, -B1, -45, -47, -48 10/6 Fall break
- 10/18 Relevant costs
Assignment: 5-A1, -A2, -B3, -50
- 10/23 Relevant costs and special decisions
Assignment: 6-B2, -B3, -B4, -29, -46, -49, -52 (Last material for exam 2, which will cover materials discussed in classes 9 through 17)
- 10/25 Linear programming
Assignment: LP problems in notes
- 10/30 LP, Master budgets
Assignment: Problems 7-A1, -32
- 11/1 Exam 2
- 11/6 Master and flexible budgets (pretaped on 11/2)
Cooking Hut Spreadsheet Flexible budget spreadsheet,
Assignment: 8-A1, 8-B1, 8-40
- 11/8 Flexible budget variances
Example 1, SoftRock spreadsheet
- 11/13 Variance analysis
Example 2, Flexible budget variances Assignment: 8-A2, 8-A3, 8-36, 8-43
- 11/15 Cost systems
Assignment: 6-A4, 6-41, 6-42, 6-43
- 11/20 Activity-based costing
Assignment: Problems 12-A1, -A3, -B1, -B2, -B3, -32 11/22 Thanksgiving
- 11/27 Job-costing systems
Assignment: Problems 13-A2, -A3, -34, -38, -41, -43
- 11/29 New issues in management accounting
- 12/4 Cooking the books
Assignment: Burton articles, newspaper articles (Last material for exam 3, which will cover materials discussed in classes 18 through 28. Exam 3 is at 11:30
a.m. on Tuesday, December 11th.)
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Corrections to Notes
Journal & ledger entries to follow page 332 (PDF) - Thanks go to alert classmate Jayne Meiners
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Corrections to Notes
Journal & ledger entries to follow page 332 (PDF) - Thanks go to alert classmate Jayne Meiners
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