Southern Utah University

Course Syllabus

Southern Utah University
Southern Utah University
Fall Semester 2026

Management Accounting (Online)

ACCT 6100-A70

Course: ACCT 6100-A70
Credits: 3
Term: Fall Semester 2026
Department: Accounting and Finance
CRN: 32815

Course Description

This course reviews the development and use of management accounting information systems in planning and control activities. Using examples from actual companies, its focus is on innovative management accounting concepts and practices. 

Required Texts

Zimmerman, J. 2020.  Accounting for Decision Making and Control. Tenth Edition.  McGraw-Hill. The e-book (inclusive access) is a good choice. See a link to “Inclusive Access Course Materials” from the menu in Canvas.
ed texts will be provided by the instructor.

Learning Outcomes

Course objectives include university and school abilities for you to develop, and knowledge areas for you to learn. To accomplish these objectives, I expect excellence, perseverance, integrity, and kaizen.  Excellence without perseverance is unlikely; excellence without integrity is impossible. I do not expect perfection in your first assignments, but with feedback from me, and effort from you, the quality of your work should gradually improve. 

 University core abilities | Outcomes | Assessment | Communication | Communicate accounting issues in written and oral assignments. | Presentation, Essays
| Quantitative literacy | Solve quantitative management accounting problems. | Supplemental problems
| Personal and Professional Responsibility | Describe and analyze an accounting ethics issue. | Essays
| Critical thinking
 
Graduate abilities | Outcomes | Assessment | Communication | Communicate accounting issues in written and oral assignments. | Essays, Presentation
| Skills in computers, analysis, and critical thinking | Prepare accurate and complete solutions to homework and supplemental problems in Excel.  | Supplemental problems
 | Ethical decision-making | Describe and analyze an ethics issue in accounting. | Essays and Presentation

 | Knowledge areas | Outcomes/competencies | Assessment  | Different costs for different purposes | Identify differences between management and financial accounting. Define opportunity cost and describe how it differs from accounting cost. Complete cost-volume profit, regression, and discounted-cash flow analyses. Distinguish between variable and absorption costing. Describe the purposes and methods of transfer pricing, indirect cost allocation, and standard costing.  | Supplemental problems, Pop Quizzes, Quiz1, Quiz2, Quiz3
 | Purposes and strategic implications of budgeting, cost allocations, and variance analysis | Describe the purposes and methods of master, capital, zero-based, activity-based, and flexible budgeting. Describe how “organizational architecture” influences agency problems. Describe the decision rights and performance measures of cost, profit, and investment centers. Identify the limitations of cost allocations and variance analysis. | Supplemental problems, Pop Quizzes, Quiz1, Quiz2, Quiz 3
 | New costing and reporting practices, such activity-based costing and the balanced scorecard | Describe kaizen and target costing. Describe and analyze cost-of-quality and balanced scorecard reports. Prepare and evaluate activity-based costing analyses. | Supplemental problems, Pop Quizzes, Quiz3





Course Requirements

Assignments and grades:
Assignments include homework, supplemental problems, tests, essays, and a formal presentation. Your grade is based on points earned from assignments. Assignments are graded on content and style. Elements of content include accuracy and completeness. Elements of style include spelling, grammar, punctuation, and format. For details, see the grading rubric in Canvas for each assignment. In the spirit of kaizen, and at the discretion of the instructor, you may revise and resubmit selected assignments (not tests). See the comments box and grading rubric on each assignment for feedback. Use the feedback to improve your knowledge and skills related to each assignment. For policies regarding incomplete or withdrawal, please refer to the current university catalog. Percentages and corresponding grades follow: 0-72 F, 73-76 C, 77-79 C+, 80-82 B-, 83-86 B, 87-89 B+, 90-92 A-, 93-100 A

  1. Homework (0 points). Homework consists of assigned problems at the end of each chapter in the textbook. You should study the assigned problems. Spreadsheet and video solutions are provided in Canvas. The problems are not submitted or graded, but you may see similar problems on tests
  2. Supplemental problems (39 points).These are open-book, workout problems on selected topics. Detail on each problem is in the Assignments page of Canvas. Submit each solution as a spreadsheet file to Canvas. For details on how your solutions are graded, see the grading rubric in Canvas. Collaboration is prohibited. For a partial solution to each supplemental problem, see the videos in Media Gallery.
  3. Tests include the Commenced Attendance Quiz (2 points), the Academic Integrity Quiz (4 points), the Syllabus Quiz (5 points), a Pop Quiz (65 points in total) on each chapter, three quizzes (Quizzes 1,2, and 3) on selected chapters (51 points each), and a Course Assessment Survey (2 points). The Commenced Attendance  Quiz is a brief quiz to help the Registrar establish your attendance. Not completing this survey could impact your financial aid. The Syllabus Quiz tests your understanding of key policies described in the syllabus. It is open-book. The Academic Quiz is based on the Excellence and Academic Integrity video. Pop Quizzes are open-book and individual effort. Take each quiz after you complete each chapter. Quizzes 1, 2, and 3  are closed‐book/notes, individual-effort. Complete the tests from Canvas. You may use a blank version of Excel and a hand calculator. Leaving the quiz to access course materials, Artificial Intelligence (AI), etc. is prohibited. Each quiz opens a week before its due date. Exiting the quiz to view anything besides the blank spreadsheet is prohibited. This includes the textbook, notes, lectures, solution files, other parts in Canvas, and other electronic devices. Please do not copy, print, or photograph the quizzes. See “Tips for Tests” in Canvas for more details. The Course Assessment Survey is an anonymous end-of-course survey that asks for your opinion about course objectives and suggestions on how to improve this course. I value your feedback and use it to improve the course.
  4. Communications (60 points). Write two essays on ethics (40 points) and prepare a video presentation using the Giving Voice to Values (20 points) method. Text generated by an Artificial Intelligence software such as Grammarly or ChatGPT should be in quote marks, followed by the tool name. Excessive quotes may be penalized for lack of originality.

Policies:
  1. Canvas. Access Canvas from SUU’s website. Use the same username and password that you use to access the SUU campus network. Please become familiar with Canvas ASAP.
  2. Honor Code.To promote a culture of academic integrity in the School of Business, faculty and students pledge to not “lie, steal, cheat, or tolerate those who do.” In addition, the School of Business defines academic integrity to include five core values: honesty, trust, respect, fairness, and moral courage. A link to the School’s honor system is on the course home page in Canvas. Using Chegg, Course Hero, or similar companies to find answers to homework, supplemental problems, and questions on the quizzes is cheating. The use of Artificial Intelligence (AI) to take tests is prohibited. 
  3. Plagiarism. All assignments that require a written response must be in your own words. Plagiarism may result in a failing grade for the course or worse if it is a second offense. Plagiarism includes “(1) failing to cite quotations and borrowed ideas, (2) failing to enclose borrowed language in quotation marks, and (3) failing to put summaries and paraphrases in your own words” (Hacker 2011: 502). As a control against plagiarism, your written assignments will be submitted to a plagiarism checker, a system that identifies papers containing unoriginal material. If you use AI to complete written assignments, please put any content from AI in quote marks, followed by the source in parentheses. Excessive quotes may be penalized for lack of originality. Artificial Intelligence (AI). Text generated by an Artificial Intelligence (AI) tool such as Grammarly AI or ChatGPT should be in quote marks, followed by the tool name in parentheses. Excessive quotes may be penalized for lack of originality. Contact the instructor if you need this policy clarified. 
  4. Other.  See https://www.suu.edu/academics/provost/pdf/statements-required-in-course-syllabi.pdf


 

Course Outline

Module 1 (2 – 6 Sep)
 | Due | Chp | Topic | Assignments | 6Sep | Course Requirements Expectations | Read the Syllabus
| Orientation video | Watch the video
| Commenced Attendance Quiz (CAQ) | Complete the quiz on Canvas
| Excellence and Academic Integrity  | Watch the video 
| Academic Integrity Quiz | Complete the quiz on Canvas
| Syllabus Quiz (SQ) | Complete the quiz on Canvas
| Giving Voice Values (GVV) presentation | Submit the video to Canvas
| 1 | Introduction | Watch the lecture and read the chapter
| 1 | Homework Set 1 (HW1) | Study problems 1-1, 1-2, 1-5, and 1-8
| Pop Quiz1 | Complete PQ1 on Canvas
| 2 | Nature of Costs | Watch the lecture and read the chapter
| 2 | Homework Set 2 (HW2) | Study problem 2-35
| Supplemental problem on Cost-Volume-Profit Analysis | Submit the solution to Canvas
| Pop Quiz2 | Complete PQ2 on Canvas
 
Module 2 (7-13 Sep)
 | Due | Chp | Topic | Assignments | 13Sep | 3 | Capital Budgeting | Watch the lecture and read the chapter
| 3 | Homework Set 3 (HW3) | Study problem 3-24
| Supplemental problem on Capital Budgeting | Submit the solution to Canvas
| Pop Quiz3 | Complete PQ3 on Canvas
| 4 | Organizational architecture | Watch the lecture and read the chapter
| 4 | Homework Set 4 (HW4) | Study problems 4-1, 4-2, 4-10
| Essay1  | Submit Essay1 to Canvas
| Pop Quiz4 | Complete PQ4 on Canvas
| Quiz1 (Chapters 1-4, and lectures) | Complete Quiz1 on Canvas

Module 3 (14-20 Sep)
| Due | Chp | Topic | Assignments | 20Sep | 5 | Responsibility accounting and transfer pricing | Watch the lecture and read the chapter
| 5 | Homework Set 5 (HW5) | Study problems 5-3, 5-9
| Pop Quiz5 | Complete PQ5 on Canvas
| 6 | Budgets and budgeting | Watch the lecture and read the chapter
| 6 | Homework Set 6 (HW6) | Study problems 6-1, 6-7, 6-19, 6-24
| Pop Quiz6 | Complete PQ6 on Canvas
 
Module 4 (21-27 Sep)
 | Due | Chp | Topic | Assignments | 27Sep | 7 | Cost allocation: theory | Watch the lecture and read the chapter
| 7 | Homework Set 7 (HW7) | Study problems 7-7, 7-8
| Pop Quiz7 | Complete PQ7 on Canvas
| 8 | Cost allocation: practice | Watch the lecture and read the chapter
| 8 | Homework Set 8 (HW8) | Study problems 8-12, 8-23
| Essay2 | Submit Essay2 to Canvas
| Pop Quiz8 | Complete PQ8 on Canvas
| Quiz2 (Chapters 5-8, and lectures) | Complete Quiz2 on Canvas

Module 5 (28 Sep – 4 Oct)
 |
Due | Chp | Topic | Assignments  | 4Oct | 9 | Absorption costing systems | Watch the lecture and read the chapter
 | 9 | Homework Set 9 (HW9) | Study problem 9-3
 | Pop Quiz9 | Complete PQ9 on Canvas
 | 10 | Absorption costing: incentives to overproduce | Watch the lecture and read the chapter
 | 10 | Homework Set 10 (HW10) | Study problem 10-3
 | Pop Quiz10 | Complete PQ10 on Canvas
 
dule 6 (5 – 11 Oct)
|
Due | Chp | Topic | Assignments  | 11Oct | 11 | Absorption costing: inaccurate product costs | Watch the lecture and read the chapter
 | 11 | Homework Set 11 (HW11) | Study problem 11-21
 | Supplemental problem on ABC | Submit the solution to Canvas
 | Pop Quiz11 | Complete PQ11 on Canvas
 | 12 | Standard costs: direct labor and materials | Watch the lecture and read the chapter
 | 12 | Homework Set 12 (HW12) | Study Problem 12-9
 | Pop Quiz12 | Complete PQ12 on Canvas
 

Module 7 (12 Oct – 17 Oct Saturday)
 |
Due | Chp | Topic | Assignments  | Saturday 17Oct | 14 | Mngt. accounting in a changing environment | Watch the lecture and read the chapter
 | 14 | Homework Set 14 (HW14) | Study problems 14-4, 14-10, and Case 14-1
 | Pop Quiz14 | Complete PQ14 on Canvas
 | Quiz3 (Chapters 9-14, and lectures) | Complete Quiz3 on Canvas
 | Course Assessment Survey | Complete the survey on Canvas

Instructor's policies on late assignments and/or makeup work

Assignments are due by midnight on the dates listed in the Schedule of Assignments. You may submit assignments early. Assignments submitted late may receive zero points. No assignments are accepted after the last day of class.

Attendance Policy

NA - this is an online course

Course Fees

 $21 per credit hour

ADA Statement

Students with medical, psychological, learning, or other disabilities desiring academic adjustments, accommodations, or auxiliary aids will need to contact the Disability Resource Center, located in Room 206F of the Sharwan Smith Center or by phone at (435) 865-8042. The Disability Resource Center determines eligibility for and authorizes the provision of services.

If your instructor requires attendance, you may need to seek an ADA accommodation to request an exception to this attendance policy. Please contact the Disability Resource Center to determine what, if any, ADA accommodations are reasonable and appropriate.

Academic Credit

According to the federal definition of a Carnegie credit hour: A credit hour of work is the equivalent of approximately 60 minutes of class time or independent study work. A minimum of 45 hours of work by each student is required for each unit of credit. Credit is earned only when course requirements are met. One (1) credit hour is equivalent to 15 contact hours of lecture, discussion, testing, evaluation, or seminar, as well as 30 hours of student homework. An equivalent amount of work is expected for laboratory work, internships, practica, studio, and other academic work leading to the awarding of credit hours. Credit granted for individual courses, labs, or studio classes ranges from 0.5 to 15 credit hours per semester.

Academic Freedom

SUU is operated for the common good of the greater community it serves. The common good depends upon the free search for truth and its free exposition. Academic Freedom is the right of faculty to study, discuss, investigate, teach, and publish. Academic Freedom is essential to these purposes and applies to both teaching and research.

Academic Freedom in the realm of teaching is fundamental for the protection of the rights of the faculty member and of you, the student, with respect to the free pursuit of learning and discovery. Faculty members possess the right to full freedom in the classroom in discussing their subjects. They may present any controversial material relevant to their courses and their intended learning outcomes, but they shall take care not to introduce into their teaching controversial materials which have no relation to the subject being taught or the intended learning outcomes for the course.

As such, students enrolled in any course at SUU may encounter topics, perspectives, and ideas that are unfamiliar or controversial, with the educational intent of providing a meaningful learning environment that fosters your growth and development. These parameters related to Academic Freedom are included in SUU Policy 6.6.

Academic Misconduct

Scholastic honesty is expected of all students. Dishonesty will not be tolerated and will be prosecuted to the fullest extent (see SUU Policy 6.33). You are expected to have read and understood the current SUU student conduct code (SUU Policy 11.2) regarding student responsibilities and rights, the intellectual property policy (SUU Policy 5.52), information about procedures, and what constitutes acceptable behavior.

Please Note: The use of websites or services that sell essays is a violation of these policies; likewise, the use of websites or services that provide answers to assignments, quizzes, or tests is also a violation of these policies. Regarding the use of Generative Artificial Intelligence (AI), you should check with your individual course instructor.

Emergency Management Statement

In case of an emergency, the University's Emergency Notification System (ENS) will be activated. Students are encouraged to maintain updated contact information using the link on the homepage of the mySUU portal. In addition, students are encouraged to familiarize themselves with the Emergency Response Protocols posted in each classroom. Detailed information about the University's emergency management plan can be found at https://www.suu.edu/emergency.

HEOA Compliance Statement

For a full set of Higher Education Opportunity Act (HEOA) compliance statements, please visit https://www.suu.edu/heoa. The sharing of copyrighted material through peer-to-peer (P2P) file sharing, except as provided under U.S. copyright law, is prohibited by law; additional information can be found at https://my.suu.edu/help/article/1096/heoa-compliance-plan.

You are also expected to comply with policies regarding intellectual property (SUU Policy 5.52) and copyright (SUU Policy 5.54).

Mandatory Reporting

University policy (SUU Policy 5.60) requires instructors to report disclosures received from students that indicate they have been subjected to sexual misconduct/harassment. The University defines sexual harassment consistent with Federal Regulations (34 C.F.R. Part 106, Subpart D) to include quid pro quo, hostile environment harassment, sexual assault, dating violence, domestic violence, and stalking. When students communicate this information to an instructor in-person, by email, or within writing assignments, the instructor will report that to the Title IX Coordinator to ensure students receive support from the Title IX Office. A reporting form is available at https://cm.maxient.com/reportingform.php?SouthernUtahUniv

Non-Discrimination Statement

SUU is committed to fostering an inclusive community of lifelong learners and believes our university's encompassing of different views, beliefs, and identities makes us stronger, more innovative, and better prepared for the global society.

SUU does not discriminate on the basis of race, religion, color, national origin, citizenship, sex (including sex discrimination and sexual harassment), sexual orientation, gender identity, age, ancestry, disability status, pregnancy, pregnancy-related conditions, genetic information, military status, veteran status, or other bases protected by applicable law in employment, treatment, admission, access to educational programs and activities, or other University benefits or services.

SUU strives to cultivate a campus environment that encourages freedom of expression from diverse viewpoints. We encourage all to dialogue within a spirit of respect, civility, and decency.

For additional information on non-discrimination, please see SUU Policy 5.27 and/or visit https://www.suu.edu/nondiscrimination.

Pregnancy

Students who are or become pregnant during this course may receive reasonable modifications to facilitate continued access and participation in the course. Pregnancy and related conditions are broadly defined to include pregnancy, childbirth, termination of pregnancy, lactation, related medical conditions, and recovery. To obtain reasonable modifications, please make a request to title9@suu.edu. To learn more visit: https://www.suu.edu/titleix/pregnancy.html.

Disclaimer Statement

Information contained in this syllabus, other than the grading, late assignments, makeup work, and attendance policies, may be subject to change with advance notice, as deemed appropriate by the instructor.