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NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
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Course Title:
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Principles of Managerial Accounting
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Course Prefix & Number:
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ACCT 2302
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Section Number:
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330
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Semester/Year:
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SU/2018
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Semester Credit Hours:
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3
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Lecture Hours:
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48
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Lab Hours:
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0
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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.
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Course Prerequisite(s): None
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Required or Recommended Course Materials:
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Loose Leaf book + Online Access Code to My Accounting Lab: Managerial Accounting 4/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 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.
Link: http://www.mypearsonstore.com/bookstore/new-myaccountinglab-print-offer-for-managerial-accounting-9780133451498?aid=48F158BB-77C7-45EF-97D2-0B063D04765E
All ACCT Course materials can also be purchased from the NCTC Bookstore.
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INSTRUCTOR INFORMATION
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Name of Instructor:
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Darrell D Smith
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Campus/Office Location:
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Corinth Campus, Room 320
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Telephone Number:
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Please use email
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E-mail Address:
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ddsmith@nctc.edu
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OFFICE HOURS
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Monday
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Tuesday
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Wednesday
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Thursday
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Friday
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4:00 – 6:00 PM
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STUDENT LEARNING OUTCOMES (From Academic Course Guide Manual/Workforce Education Course Manual/NCTC Catalog
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At the successful completion of this course the student will be able to:
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Identify the role and scope of financial and managerial accounting and the use of accounting information in the decision-making process of managers
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Define operational and capital budgeting, and explain its role in planning, control and decision making
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Prepare an operating budget, identify its major components and explain the interrelationships among its various components
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Explain methods of performance evaluation
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Use appropriate financial information to make operational decisions
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Demonstrate use of accounting data in the areas of product costing, cost behavior, cost control, and operational and capital budgeting for management decisions
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GRADING CRITERIA
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# of Graded Course Elements
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Graded Course Elements
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Percentage or Point Values
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10
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Discussions (Canvas)
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150 points
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10
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Homework
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100 points
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10
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Quizzes
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100 points
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3
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Exams
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300 points
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Total Points
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650 points
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Grading Scale
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A
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90% - 100%
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D
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60% - 69%
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B
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80% - 89%
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F
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0 – 59%
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C
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70% - 79%
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COURSE SUBJECT OUTLINE (Major Assignments, Due Dates, and Grading Criteria)
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W
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Assignments
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Date (Beginning)
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Date (Ending)
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1
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Ch 1: Introduction to Managerial Accounting & Ch2: Building Blocks of Managerial Accounting
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Introduction Discussion, Weekly Discussion, Homework
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06/04/2018
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06/10/18
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2
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Ch 3: Job Costing
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Weekly Discussion, Homework, Problems
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6/11/18
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6/17/18
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3
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Ch 4: Activity Based Costing, Lean Operations & Costs of Quality; Ch6: Cost Behavior; Unit 1 Exam (Ch 1-4)
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Weekly Discussion, Homework, Problems
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6/18/18
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6/24/18
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4
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Ch 7: Cost Volume Profit Analysis
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Weekly Discussion, Homework, Problems
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6/25/18
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7/1/18
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5
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Ch 8: Relevant Costs for Short Term Decisions
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Weekly Discussion, Homework, Problems
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7/2/18
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7/8/18
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6
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Ch 9: Master Budget, Unit 2 Exam (Ch 6-9)
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Weekly Discussion, Homework, Problems
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7/9/18
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7/15/18
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7
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Ch 10: Performance Evaluation & Ch 11: Standard Cost & Variances
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Weekly Discussion, Homework, Problems
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7/16/18
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7/22/18
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8
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Ch 11: Standard Costs & Variances, Ch 12: Capital Investment Decisions & Time Value of Money
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Weekly Discussion, Homework, Problems
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7/23/18
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7/29/18
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9
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Ch 12: Capital Investment & Time Value of Money, Final Exam (Ch 10 – 12 & review).
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Weekly Discussion, Homework, Problems
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7/30/18
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8/5/18
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10
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Final Exams
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Weekly Discussion, Homework, Problems
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8/6/18
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8/12/18
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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 _July 12th, 2018.
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
o Component Area Option
REQUIRED CORE OBJECTIVES (For classes in the Core)
o Critical Thinking
o Communication
o Empirical and Quantitative
o Teamwork
o Personal Responsibility
o Social Responsibility
o Academic General Education Course (from ACGM but not in NCTC Core)
o Academic NCTC Core Curriculum Course
X WECM Course
Students are expected to follow all rules and regulations found in the student handbook and published online.
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”.
QUESTIONS, CONCERNS, or COMPLAINTS
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Name of Chair/Coordinator:
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Dr. Cherly Furdge
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Office Location:
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Corinth Campus
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Telephone Number:
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940-498-6238
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E-mail Address:
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cfurdge@nctc.edu
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Name of Instructional Dean:
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Debbie Huffman
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Office Location:
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Gainesville Campus
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Telephone Number:
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940-668-3357
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E-mail Address:
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dhuffman@nctc.edu
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Expanded Information