Crummer Graduate School of Business Course Syllabus
Rollins College Summer 2009
EAMBA ACC 502(14)—MANAGERIAL ACCOUNTING
Dr. Ralph Drtina
Tuesday 1:00 – 4:00 p.m.
Office Hours:
Office Location:
Monday and Tuesday: 11:45 am-1:00 pm
Crummer #202
Phone: 407-646-2344 (W)
407-599-7085 (H)
COURSE OBJECTIVE
This course is designed to give students an understanding of the ways that employees use financial data to
make decisions. While the course will concentrate on the use of financial information, students will also
gain a basic technical grasp of data compilation. Special emphasis will be placed on the development of
decision models and on the uncertainty of data projections needed to generate these models. Excel
worksheets will be used throughout the course as a tool for model building and analysis.
COURSE MATERIALS
Maher, Stickney, and Weil, Managerial Accounting, 10th ed., Thomson/Southwestern, 2008.
HOMEWORK
Homework is integral to the learning process for most courses in accounting. You will be assigned a
group of problems for each chapter to be covered in the course. Assignments will consist of two types:
procedural “self-review” materials that you will be expected to master on your own and more analytical
materials that you should prepare for “class discussion.” See the attached Class Schedule for a session-to-
session breakdown of these assignments. Most of our class time will be devoted to the introduction of
new concepts and the analysis of class discussion assignments.
A course Blackboard web page is set up that provides Excel worksheets for all problem assignments.
Look under the “Assignments” tab for our course. There will be three files that correspond to the Class
Schedule: self-review problems, class discussion problem shells, and class discussion problem solutions.
At this time, you can download Excel solutions for all “self-review” assignments from Blackboard. You
can also download partially completed Excel worksheet shells for “class discussion” assignments. After
we’ve completed our discussion of the day’s assignments, I will post the Excel solutions on Blackboard.
Homework assignments are not required to be handed-in to me. Nonetheless, the key to successfully
completing this course is to understand thoroughly all the materials assigned. If you are unclear about
procedures, analysis, and conclusions contained in the assigned materials, be certain to resolve any
difficulties by working with your classmates or by talking with me. Discussing assignments with your
group members can prove extremely helpful in reinforcing your understanding and clarifying areas of
uncertainty.
CLASS PARTICIPATION
Each student is expected to participate in class discussions covering homework assignments and chapter
content. In order to contribute to class discussions, you should read and analyze cases and problems prior
to the class in which they are discussed. Classroom participation is evaluated on your ability to discuss
the issues in some depth and on the amount of time you contribute to the discussion. Thus, there are two
components to classroom participation: the quality of your analysis of the issues and the quantity of your
