NORTH CENTRAL TEXAS COLLEGE COURSE SYLLABUS

 

Course Title:	Principles of Managerial Accounting
Course Prefix & Number:		ACCT2302	Section Number:	420	Semester/Year:	Summer II, 2017-2018
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: Principles of Financial Accounting
Required or Recommended Course Materials:   e-Text + Online Access Code to My Accounting Lab:  Managerial Accounting 5/E by Braun, Tietz.  My Accounting Lab is required.   You have prepaid for your textbook when you paid your tuition fees.  You can pick up your e-text and My Accounting Lab access code from the NCTC Corinth bookstore.

 

INSTRUCTOR INFORMATION

Name of Instructor:	Hollie Henry
Campus/Office Location:	NA
Telephone Number:	Cell: 214-938-5520
E-mail Address:	hhenry@nctc.edu

 

 

 

OFFICE HOURS

Monday	Tuesday	Wednesday	Thursday	Friday
3:00 – 3:30 pm	3:00 – 3:30 pm	3:00 – 3:30 pm	3:00 – 3:30 pm
By phone - See cell number above. All emails will be answered within 24 hours.

 

 

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
12	Course Learning Objectives (5 points each)	60
11	In Class Problems (10 points each, drop lowest)	100
11	Homework Problems (10 points each)	110
3	Unit Exams (100 points each, drop lowest)	200
1	Final Exam	100
	TOTAL POINTS AVAILABLE	570

 

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%

 

 

 

 

 

 

 

 

 

 

 

INSTRUCTIONS FOR ALL ASSIGNMENTS

 

LEARNING OUTCOMES ASSIGNMENTS – You will be required to complete assessments for the student learning outcomes listed above.  These assignments may be given more than one time each.  If so, the highest score will be taken.

 

EXAMS – You will have a total of 4 exams.  Each exam is worth 100 points. Questions will be based on the review, in-class questions and homework questions. Accurately completing questions will be critical for your success on the tests.  There are no make-up tests available since the lowest exam score will be dropped before final grades are submitted.  The final exam is not cumulative. It covers the last three chapters we cover in class. My Accounting Lab also contains Power Point presentations and videos if you require additional help.

 

IN-CLASS QUESTIONS –You will be assigned specific questions for each chapter that we will work together and independently for your in-class assignment grades.  These assignments are worth 10 points each and are due in class. There are no make-ups available since the lowest score is dropped. Accurately completing these questions will be critical for your success on the tests.

 

HOMEWORK –You will be assigned specific questions at the end of each chapter in My Accounting Lab. These assignments are worth 10 points each and are due by 11:59 pm on the assigned date.  There is a 35% penalty for late homework. You will be required to watch the videos assigned for each chapter as homework before working on the problems in class the following day.  They are found in My accounting lab. There will be no lectures in class.  The class will be spent answering questions on the lecture videos and working through problems.

 

DIRECTED READING – The directed reading is optional, but designed to help you understand the material in the chapter.  As you read through the chapter, answer the questions. These must be done by hand.  I will not accept digital copies. These are 10 points extra credit each and are due before the tests, no exceptions.

 

COURSE SUBJECT OUTLINE (Major Assignments, Due Dates)

The final exam will be held in the testing center on August 9th.

 

******This is a tentative schedule and is subject to change at the instructor’s digression. ******

Day	Chapter	Assignment Due Date
Jul 9th	1 - Intro to Managerial Accounting	Introduction Chap. 1 Questions & Quiz due in class Homework – Complete Chapter 1 questions in Pearson’s My Accounting Lab by 11:59 pm, and watch Chapter 2 videos.
Jul 10th	2- Building Blocks of Managerial Accounting	Chap. 2 Questions & Quiz due in class Homework – Complete Chapter 2 questions in Pearson’s My Accounting Lab by 11:59 pm, and watch Chapter 3 videos.
Jul 11th	3 - Job Costing	Chap. 3 Questions & Quiz due in class Homework – Complete Chapter 3 questions in Pearson’s My Accounting Lab by 11:59 pm.
Jul 12th	Review for Test 1	Review chapters 1-3 Homework – Study for test
Jul 16th	Test 1	Unit 1 Test Chapters 1-3 Homework – Watch chapter 4 videos
Jul 17th	4 - Activity-Based Costing	Chap. 4 Questions & Quiz due in class Homework – Complete Chapter 4 questions in Pearson’s My Accounting Lab by 11:59 pm, and watch Chapter 6 videos.
Jul 18th	6 - Cost Behavior	Chap. 6 Questions & Quiz due in class Homework – Complete Chapter 6 questions in Pearson’s My Accounting Lab by 11:59 pm, and watch Chapter 7 videos.
Jul 19th	7 - Cost-Volume Profit Analysis	Chap. 7 Questions & Quiz due in class Homework – Complete Chapter 7 questions in Pearson’s My Accounting Lab by 11:59 pm.
Jul 23rd	Review for Test 2	Review chapters 4, 6 & 7 Homework – Study for test
Jul 24th	Unit 2 Test Chapters 4, 6 & 7	Unit 2 Test Chapters 4, 6 & 7 Homework – Watch chapter 8 videos
Jul 25th	8 - Relevant Cost for Short-Term	Chap. 8 Questions & Quiz due in class Homework – Complete Chapter 8 questions in Pearson’s My Accounting Lab by 11:59 pm, and watch Chapter 9 videos.
Jul 26th	9 - The Master Budget	Chap. 9 Questions & Quiz due in class Homework – Complete Chapter 9 questions in Pearson’s My Accounting Lab by 11:59 pm.
Jul 30th	Review for Test 3	Review chapters 8 & 9 Homework – Study for test
Jul 31st	Test 3	Unit Test 3 Chapters 8 & 9 Homework – Watch chapter 10 videos
Aug 1st	10 - Performance Evaluation	Chap. 10 Questions & Quiz due in class Homework – Complete Chapter 10 questions in Pearson’s My Accounting Lab by 11:59 pm, and watch Chapter 11 videos.
Aug 2nd	11 - Standard Costs and Variances	Chap. 11 Questions & Quiz due in class Homework – Complete Chapter 11 questions in Pearson’s My Accounting Lab by 11:59 pm, and watch Chapter 12 videos.
Aug 6th	12 - Capital Investment Decisions and the Time Value of Money	Chap. 12 Questions & Quiz due in class Homework – Complete Chapter 12 questions in Pearson’s My Accounting Lab by 11:59 pm. You may also start Learning Outcome Quizzes on Canvas.   (Dee Amaradasa substituting)
Aug 7th	Learning Outcomes Quizzes	Complete all 12 Learning Outcomes Quizzes (Online quizzes on Canvas, to be completed at home) by 11:59 pm.
Aug 8th	Final Exam Review	Review chapters 10-12 (Richard Merrill substituting)
Aug 9th		Final Exam Chapters 10-12

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 since the instructor will drop the lowest test grade for all students. Students 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)

Students are expected to attend class 100% of the time and to be on time for class.  The ability to communicate is an important business skill.  Students who are absent from class miss the opportunity to practice this skill.  This includes both listening and speaking.

 

Some extra credit assignments will be assigned in class and students will miss the opportunity to obtain these points if they are absent from class.   Any questions about missed assignments due to absences need to be obtained from other students who were present in class.

 

Absences may adversely affect your financial aid.

 

Last day to withdraw from a course with a “W” is August 2^nd, 2018.

 

• The text book and all course work is available via the Internet through NCTC’s Canvas Learning Management System.  If you have a laptop, please bring it to class to refer to the in-class questions. 
• During the semester, please send all coursework related e-mails via Canvas.  Any e-mails sent to the NCTC email address may result in a delay in answering your e-mail.
• Course materials will be posted on Canvas.  It is the student’s responsibility to check the Course web-site and print out any required materials before class.
• Students are required to learn the material by reading the chapter, viewing pre-recorded
• Students will be expected to print out the material to be covered in class and bring it to class.  This material is available in Canvas/Modules.
• All students need to have a basic calculator available for every class. 
• Accounting is a subject that builds. Students, who do not understand a chapter, should discuss their situation with the instructor immediately after the chapter is covered.
• Students will do the assignments in class in a group setting.  These assignments will only be available during class time.   The instructor will assign the students into groups.
• Much of the learning takes place during classroom discussions. When students are not prepared, they cannot contribute to the overall learning process.
• Attendance will be determined by the sign in sheet and will be taken before and after break.  If a student misses 30 minutes or more, an absence will be recorded.
• 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.
• 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 – August 2^nd, 2018.
• Emails will be answered within 24 hours Monday through noon on Friday unless it is a Holiday. After noon on Friday through Sunday, they may be answered after 2:30pm on Monday.

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

 

x            Critical Thinking

o             Communication

o             Empirical and Quantitative

 

o             Teamwork

o             Personal Responsibility

o             Social Responsibility

 

COURSE TYPE

 

STUDENT HANDBOOK

 

ACADEMIC DISHONESTY