NORTH CENTRAL TEXAS COLLEGE COURSE SYLLABUS

 

Course Title:	Principles of Managerial Accounting
Course Prefix & Number:		ACCT 2302	Section Number:	310	Semester/Year:	Fall 2017
Semester Credit Hours:		3	Lecture Hours:	48	Lab Hours:	0
Course Description (NCTC Catalog): Managerial use of accounting information; terminology, activity and cost behavior; use of accounting information for pricing; product and investment decisions, budgeting and quality control. Course will include computer applications.
Course Prerequisite(s): Required:  Principles of Financial Accounting
Required or Recommended Course Materials:   Loose Leaf book + Online Access Code to My Accounting Lab:  Managerial Accounting 5/E by Braun, Tietz.  My Accounting Lab is required. The lowest price option for you is to buy the textbook and access code directly from the publisher.  When you register with My Accounting Lab via Canvas/Modules, there will be an option for you to buy the access code and text or sign up for free 3 week access. Once you register and enroll in the course, you can use the link provided below to purchase a printed copy of your textbook. http://www.mypearsonstore.com/bookstore/myaccountinglab-print-offer-for-managerial-accounting-9780134161679?aid=48F158BB-77C7-45EF-97D2-0B063D04765E

 

INSTRUCTOR INFORMATION

Name of Instructor:	Dee Amaradasa
Campus/Office Location:	Corinth Campus, Room 313
Telephone Number:	940-498-6414
E-mail Address:	damaradasa@nctc.edu

 

OFFICE HOURS

Monday	Tuesday	Wednesday	Thursday	Friday
12:30 – 3:30pm	8:30 – 9:30pm	12:30 – 5:30pm	9:30 – 10:30am
Room 313	Online	Room 313	Online

 

 

STUDENT LEARNING OUTCOMES (From Academic Course Guide Manual/Workforce Education Course Manual/NCTC Catalog

At the successful completion of this course the student will be able to:
1.	Identify the role and scope of financial and managerial accounting and the use of accounting information in the decision making process of managers.
2.	Define operational and capital budgeting, and explain its role in planning, control, and decision - making.
3	Prepare an operating budget, identify its major components, and explain the interrelationships among its various components.
4	Explain methods of performance evaluation.
5	Use appropriate financial information to make operational decisions.
6	Demonstrate use of accounting data in the areas of product costing, cost behavior, cost control, and operational and capital budgeting for management decisions.

 

GRADING CRITERIA

# of Graded Course Elements	Graded Course Elements	Percentage or Point Values
11	Homework Assignments	300 points - 25%
11	Quizzes	300 points - 25%
3	Unit Exams	300 points - 25%
1	Proctored Final Exam (Comprehensive)	180 points - 15%
6	Participation – Discussion Forums	120 points - 10%
	Total Points Possible	1200 points - 100%

 

COURSE SUBJECT OUTLINE (Major Assignments, Due Dates, and Grading Criteria)

Please log into Canvas/Syllabus to see the assignment details and the due dates.  The final exam will be a proctored exam held ON CAMPUS.  They final exam dates are Monday 12/11/2017 at the Corinth Campus or on Tuesday to 12/12/2017 on the Flower Mound Campus from 4:00PM to 7:00PM.

 

Letter grades for this course will be assigned in accordance with NCTC standard grading policy. 

     

A	90% - 100%		D	60% - 69%
B	80% - 89%		F	0 – 59%
C	70% - 79%

 

 

 

ATTENDANCE POLICY

Regular and punctual attendance is expected of all students in all classes for which they have registered.  All absences are considered to be unauthorized unless the student is absent due to illness or emergencies as determined by the instructor.  It is the student responsibility to provide documentation as to the emergency for approval and judgement by the faculty member.  Approved college sponsored activities are the only absences for which a student should not be held liable and only when provided by a college official ahead of the absence.  Valid reasons for absence, however, do not relieve the student of the responsibility for making up required work.  Students will not be allowed to make up an examination missed due to absence unless they have reasons acceptable to the instructor.  A student who is compelled to be absent when a test is given should petition the instructor, in advance if possible, for permission to postpone the exam.  Student will be dropped from a class by the Registrar upon recommendation of the instructor who feels the student has been justifiably absent or tardy a sufficient number of times to preclude meeting the course’s objectives.    Persistent, unjustified absences from classes or laboratories will be considered sufficient cause for College officials to drop a student from the rolls of the College. From Board Policy FC (LOCAL)

Attendance will be measured by the completion of Homework, Quizzes and Discussion forums by their due dates. History of Canvas access will also be used to determine attendance in your online course. Students who fail to log in regularly and participate in online course assignments will be reported to the college as non-attending students.  Non-attendance may impact your Financial Aid.

 

Last day to withdraw from a course with a “W” is _November 9^th, 2017______________.

DISABILITY SERVICES (Office for Students with Disabilities)

The Office for Students with Disabilities (OSD) provides support services for students with disabilities, students enrolled in technical areas of study, and students who are classified as special populations (i.e. single parents).

Support services for students with disabilities might include appropriate and reasonable accommodations, or they may be in the form of personal counseling, academic counseling, career counseling, etc.  Furthermore, OSD Counselors work with students to encourage self-advocacy and promote empowerment. The Counselors also provides resource information, disability-related information, and adaptive technology for students who qualify.

If you feel you have needs for services that the institution provides, please reach out to either Wayne Smith (940) 498-6207 or Yvonne Sandman (940) 668-4321.  Alternative students may stop by Room 170 in Corinth or Room 110 in Gainesville.

COURSE TYPE

 

o           Academic General Education Course (from ACGM but not in NCTC Core)

o        Academic NCTC Core Curriculum Course

o        WECM Course

 

 

STUDENT HANDBOOK

Students are expected to follow all rules and regulations found in the student handbook and published online.

 

 

ACADEMIC DISHONESTY

Scholastic dishonesty shall include, but is not limited to cheating, plagiarism, academic falsification, intellectual property dishonesty, academic dishonesty facilitation and collusion.  Faculty members may document and bring charges against a student who is engaged in or is suspected to be engaged in academic dishonesty.  See Student Handbook, “Student Rights & Responsibilities: Student Conduct ([FLB(LOCAL)]”. 

 

Please refer to the student handbook on consequences for academic dishonesty.

 

QUESTIONS, CONCERNS, or COMPLAINTS

Name of Chair/Coordinator:	Cherly Furdge
Office Location:	Corinth Campus, Suite 239 Office 234
Telephone Number:	940-498-6238
E-mail Address:	cfurdge@nctc.edu
Name of Instructional Dean:	Debbie Huffman
Office Location:	Gainesville
Telephone Number:	940-668-3357
E-mail Address:	dhuffman@nctc.edu

 

 

USING LOCKDOWN BROWSER AND WEBCAM FOR ONLINE EXAMS

This course requires the use of LockDown Browser and a webcam for online exams. The webcam can be built into your computer or can be the type that plugs in with a USB cable. Watch this short video to get a basic understanding of LockDown Browser and the webcam feature. A student Quick Start Guide (PDF) is also available.

Then download and install LockDown Browser from this link:

http://www.respondus.com/lockdown/information.pl?ID=433343673 

To ensure LockDown Browser and the webcam are set up properly, do the following:

• Start LockDown Browser, log into Canvas and select this course.
• Locate and select the Help Center button on the LockDown Browser toolbar.
• Run the Webcam Check and, if necessary, resolve any issues.
• Run the System & Network Check. If a problem is indicated, see if a solution is provided in the Knowledge Base. Troubleshooting information can also be emailed to our institution's help desk.
• Exit the Help Center and locate the practice quiz named Respondus Practice Quiz on Canvas/Modules
• Upon completing and submitting the practice quiz, exit LockDown Browser.

When taking an online exam that requires LockDown Browser and a webcam, remember the following guidelines:

• Ensure you're in a location where you won't be interrupted
• Turn off all other devices (e.g. tablets, phones, second computers)
• Clear your desk of all external materials not permitted — books, papers, other devices
• Remain at your computer for the duration of the test
• If the computer or networking environment is different than what was tested above, repeat the Webcam and System checks prior to starting the test
• To produce a good webcam video, do the following:

• Avoid wearing baseball caps or hats with brims
• Ensure your computer or tablet is on a firm surface (a desk or table) — not on your lap, a bed, or other surface that might move
• If using a built-in webcam, avoid tilting the screen after the webcam setup is complete
• Take the exam in a well-lit room and avoid backlighting, such as sitting with your back to a window

• Remember that LockDown Browser will prevent you from accessing other websites or applications; you will be unable to exit the test until all questions are completed and submitted.

 

OTHER PERTINENT INFORMATION

 

• All coursework is available via the Internet through NCTC’s Canvas Learning Management System.  Students should go to Canvas/Modules to access the course instructions and assignments.
• Students will need to come to campus to take a proctored final exam for this class. Students will need to take the Final exam in person on Monday 12/11/2017 at the Corinth Campus or on Tuesday to 12/12/2017 on the Flower Mound Campus from 4:00PM to 7:00PM. If the times available do not work, an alternative time should be set up with the instructor at least 3 weeks prior to the final exam. Room assignments for the final exam will be announced later in the semester.

 

• Unit exams require the use of LockDown Browser and a webcam for online exams. Please see section above for further information.  A practice test will be available on Canvas/Modules.  I strongly encourage you to take this practice test during the week before your first exam and before each unit exam to make sure your computer is compatible.
• Online Accounting courses are extremely challenging.  They are designed for self-motivated individuals who can work on their own without much instruction.  Expect to spend 8 to 10 hours a week working in this course.
• Please use Canvas e-mail to communicate with your instructor during the semester.
• The course schedule is available on Canvas/Syllabus.  Please scroll all the way to the bottom of the syllabus and wait for the page to refresh.
• Instructor recorded lectures are available for this course in Canvas/Modules under each Chapter.  No recorded lectures are available for chapter 1.
• Students are expected to log in to Canvas on a regular basis.  I suggest a minimum of twice a week. 
• If a student should experience problems accessing the course material in Canvas OR sending/receiving course mail, it is the student’s responsibility to notify the instructor immediately or contact the e-Learning Helpdesk.
• Discussion forums account for 10% of the overall grade.  The discussion forums are assigned in Canvas and have multiple due dates. The original post accounts for 70% of the discussion forum grade.  The reply to a post is 30% of your discussion forum grade.  If your original post is done AFTER the first deadline, you will not get ANY points for the original post but you will get the points for any reply to another post.

• Homework and Quizzes are assigned in My Accounting Lab (Pearson My Lab and Mastering). Links to My Accounting Lab (Pearson My Lab and Mastering) are available in Canvas to access these assignments. These assignments are graded must be completed on or before 11:59PM on the due date. The instructor may not be available to answer questions from Friday after 3pm to 12:30pm Monday.
• Homework may be turned in late. There is a 35% penalty for late homework assignments. Password to complete late homework: late
• Homework may be attempted 2 times and is not timed. Be sure to save your attempts so that you get credit for the questions already completed.  For homework, the last saved attempt will be the one that is counted as your grade.  The homework questions and additional questions are available in My Accounting Lab study guide for students to learn the material prior to attempting the graded homework. Study guide problems have unlimited attempts to help students score better on the graded assignments.

 

• Quizzes may be attempted 3 times and are not timed. The best score of your 3 attempts will be taken.  Please note that even if you click on the quiz and you close it without completing the quiz, it still counts as 1 attempt.  The quiz questions will be drawn from a pool of questions.  The highest score of the 3 quiz attempts will be the one that is counted as your grade.
• Quizzes cannot be turned in late.
• Students may turn in 2 late My Accounting Lab assignments without incurring any late penalties after the drop date (11/9/2017). Alternatively, students may choose 2 homework or quiz assignments to improve their grade. If reworking or turning in late homework or quizzes, students need to e-mail the instructor to gain access to their assignments. All other late homework assignments carry a 35% penalty. Chapter 11 and Chapter 12 assignments cannot be turned in late or reworked.
• Discussion forums cannot be turned in late.
• Make-up exams have to be taken in person. Make-up exams will be given at the discretion of the instructor with whom special arrangements must be made prior to the exam. A student can only make up 1 missed unit exam per semester.  Please note that there will be no make-up exam for the final exam.  All make-up exams must be taken on or before Friday, December 8^th, 2017.
• The deadline for all make-up exams, late work, make-up work and extra credit assignments is Friday, December 8^th, 2017.
• Accounting is best learned by doing as many problems as possible. There are problems in the study plan as well as pre and post-tests available for each chapter of the textbook in My Accounting Lab – these are not required but students are strongly encouraged to do as many questions as possible to help you grasp the concepts.  My Accounting Lab also contains Power Point presentations and video if you require additional help.

• Accounting is a subject that builds.  Students who do not understand one will have difficulty when moving on to the rest of the Chapters.  Students, who do not understand a chapter, should discuss their situation with the instructor immediately after the chapter is covered.
• Students are responsible for keeping track of their own grades.  Grades for each assignment and exam will be posted in Canvas.  If you believe the grade posted is in error, please contact your instructor.

• It is the student’s responsibility to drop the class. The instructor will not drop the class for you.  You are required the fill out the required paperwork necessary to drop the class before the last drop date – Thursday, November 9^th, 2017.

• The instructor reserves the right to change course assignments, grading policies, and assignment schedules at any time.
• Emails will be answered within 24 hours Monday through noon on Friday unless it is a Holiday. After noon on Friday through Sunday, they will be answered after 12:30pm on Monday.