NORTH CENTRAL TEXAS COLLEGE COURSE SYLLABUS

 

Course Title:	Principles of Managerial Accounting
Course Prefix & Number:		ACCT2302	Section Number:	500	Semester/Year:	Spring 18
Semester Credit Hours:		3	Lecture Hours:	48	Lab Hours:	0
Course Description (NCTC Catalog): A study of the financial principles when managing financial affairs. Includes topics such as budgeting, retirement, property ownership, savings, and investment planning.  48 lecture hours
Course Prerequisite(s): Recommended prerequisite: MATH1314 and BCIS1305 or equivalent. Required prerequisite: ACCT 2301.
Required or Recommended Course Materials: o - Academic General Education Course (from Academic Course Guide Manual but not in NCTC Core) o - Academic NCTC Core Curriculum Course     x - WECM Course   REQUIRED: MyAccountingLab with Pearson eText:  Managerial Accounting, 5/E by Braun & Tietz. You have already purchased you book when you paid for the class. Go to the FLOWER MOUND bookstore for your access code to the text.  You can also call the bookstore and arrange to have it shipped to your home or a different bookstore.   All course materials/books can also be purchased from the NCTC Bookstore.

 

INSTRUCTOR INFORMATION

Name of Instructor:	Hollie Henry
Campus/Office Location:	Corinth, Flower Mound
Telephone Number:	Students will be provided with a number in class.
E-mail Address:	hhenry@nctc.edu

 

 

OFFICE HOURS

Monday	Tuesday	Wednesday	Thursday	Friday
7:00 – 7:20 am	7:00 – 7:20 am	7:00 – 7:20 am	7:00 – 7:20 am	7:00 – 7:20 am
	2:00 – 3:00 pm		2:00 – 3:00 pm	2:00 – 3:00 pm
By phone - See cell number above.

 

 

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 Points Values
13	Homework Assignments	130
4	Unit Exams (In-class; drop lowest)	300
1	Final Exam	100
	TOTAL POINTS AVAILABLE	530

 

 

 

COURSE SUBJECT OUTLINE (Major Assignments, Due Dates)

Week	Chapter	Subject
1	1	Intro to Managerial Accounting
2	2	Building Blocks of Managerial Accounting
3	3	Job Costing
4	Unit 1 Test Chapters 1-3
	4	Activity-Based Costing
5	5	Process Costing
6	6	Cost Behavior
7	Unit 2 Test Chapters 4-6
	7	Cost-Volume Profit Analysis
8	8	Relevant Cost for Short-Term
9	9	The Master Budget
10	Unit 3 Test Chapters 7-9
	10	Performance Evaluation
11	11	Standard Costs and Variances
12	12	Capital Investment Decisions and the Time Value of Money
13	Unit 4 Test Chapters 10-12
	13	Statement of Cash Flows
14	14	Financial Statement Analysis
15	15	Sustainability
16	Final Exam Chapters 13-15

 

 

GRADING POLICY

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

A	90%-100%
B	80%-89%
C	70%-79%
D	60%-69%
F	Less than 60%

 

 

 

 

 

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)

• Last day to withdraw from a course with a “W” is April 5, 2018.
• Students must attend at least 90% of the scheduled classes to receive credit.

 

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.

 

 

CORE CURRICULUM FOUNDATIONAL COMPONENT AREA (For classes in the Core)________     

 

o        Communication

o        Mathematics             

o        Life and Physical Science

o        Language, Philosophy & Culture

o        Creative Arts

o        American History

 

o        Government/Political Science

o        Social and Behavioral Sciences

x        Component Area Option

 

 

 

REQUIRED CORE OBJECTIVES (For classes in the Core)

 

x            Critical Thinking

o             Communication

o             Empirical and Quantitative

 

o             Teamwork

o             Personal Responsibility

o             Social Responsibility

 

 

 

COURSE TYPE

x         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)]”. 

 

Consequences for academic dishonesty may include:

• A zero on the assignment
• Removal from class

 

 

 

QUESTIONS, CONCERNS, or COMPLAINTS

Name of Chair/Coordinator:	Dr. Cherly Gary-Furdge
Office Location:	1500 N. Corinth Street, Corinth, TX. 76208
Telephone Number:	940-498-6238
E-mail Address:	cfurdge@nctc.edu
Name of Instructional Dean:	Debbie Huffman
Office Location:	1525 W. California Street, Gainesville, TX. 76240
Telephone Number:	940-668-3357
E-mail Address:	dhuffman@nctc.edu