Managerial Accounting Final Exam Preparation

School: Baruch College, CUNY - Course: ACCT 9811 - Subject: Accounting

1Zicklin School of Business, Baruch College, CUNY Managerial Accounting, ACC 9811 NOTES FOR FINAL-EXAM PREPARATION AND SAMPLE QUESTIONS AND SOLUTIONS FROM FINALS BEFORE FALL 2020 PREPARING FOR THE FINAL.To prepare for the final exam, you should first work through all of the self- study problemssuggested in the course outline. Then, you should work through thesample final questions. Ideally, do both the self-study problems and the sample final questions without looking at the solutions to get a feel for the difficulty level and for the areas where you need extra preparation. INFORMATION ABOUT THE FINAL.The final exam coversonly the topics and techniques that we discussed in class. The topics and techniques in the textbook and other readings that we did not discuss in the class will not be on the final exam. The final exam will be primarily quantitative, with a small conceptual component. TOPICS COVERED.The final exam is not cumulative; it covers the material since the midterm (though many concepts and techniques from the first half of the course are used in the topics covered after the midterm). To help guide your exam-preparation efforts, the following is an approximate guideline on how I plan to cover the various topics on the final exam: Topic Approximate coverage Incentive effects of absorption costing,Western Chipsetscase, variable vs. absorption costing (Session 9) 15% of the final Decision analysis: Cost-volume-profit, CMR and DOL ratio analysis (Session 10)25% of the final Decision analysis: Using reports to make decisions (Session 11),Falco (A)case (Session 12),Falco (B)case (Session 13) 25% of the final Decentralization and performance evaluation (Session 11)15% of the final Transfer pricing (Sessions 13 and 14)20% of the final NOTES: 1.The exam will have 12-16 individual items to be answered. 2.There is a mix of easy, medium, and hard problems. The following questions presented the most difficulties for students in the past: 4, 6, 12, and 14.2. 3.Question 7 looks like a transfer-pricing question. But it asks us to consider various decisions from the entire company's point of view, and you can, and should, treat it as just a decision-analysis question.

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