Course Syllabus

NORTH CENTRAL TEXAS COLLEGE

COURSE SYLLABUS

 

 

Course Title:

Principles of Managerial Accounting

Course Prefix & Number: 

ACCT 2302

Section Number: 

340

Semester/Year:

Fall 2018

Semester Credit Hours:

3

Lecture Hours:

Online

Lab Hours:

0

This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity's accounting system relevant to decisions made by internal managers, as distinguished from users who are external to the company. The emphasis is on the identification and assignment of product costs, operational budgeting and planning, cost control, and management decision making. Topics include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation.

Course Prerequisite(s):

Required or Recommended Course Materials:

ACCT 2301

 

             

 

INSTRUCTOR INFORMATION

Name of Instructor:

Richard Merrill

Campus/Office Location:

Corinth, Room # 205

Telephone Number:

940.498.6402

E-mail Address:

Rmerrill55@nctc.edu

 

OFFICE HOURS

Monday

Tuesday

Wednesday

Thursday

Friday

11:00 – 1:00

11:00 – 1:00

11:00 – 1:00

11:00 – 1:00

 

 

 

 

 

 

 

 

 

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

 

  • Identify the role and scope of financial and managerial accounting and the use of accounting information in the decision making process of managers.
  • Define operational and capital budgeting, and explain its role in planning, control, and decision - making.
  • Prepare an operating budget, identify its major components, and explain the interrelationships among its various components.
  • Explain methods of performance evaluation.
  • Use appropriate financial information to make operational decisions.
  • 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

12

Homework Assignments

120

12

Discussion Forums

60

7

Learning Outcome Assessments

70

4

Unit Exam – drop lowest score

300

1

Final Exam

100

 

Total Points

650

 

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

See complete course schedule at the bottom of the syllabus.

 

 

ATTENDANCE POLICY

As an online course there is no “Attendance” in the traditional sense of an offline course. Attendance is therefore not part of a student’s grade directly. However, attendance is necessary to satisfy financial aid requirements and for other purposes.  Therefore, student attendance will be measured by participation in weekly discussion forums and submission of weekly assignments.  Those students not participating on a regular basis will be deemed to not be “attending.”

Students will not be allowed to make up an examination missed due to absence unless they have reasons acceptable to the instructor.  .    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 November 8, 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


COURSE TYPE

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

o        Academic NCTC Core Curriculum Course

X         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:

  1.  Failing score on individual assignment;
  2. Failing grade for the course;
  3. Suspension from the College.

 

QUESTIONS, CONCERNS, or COMPLAINTS

Name of Chair/Coordinator:

Dr. Cherly Furdge

Office Location:

Corinth Campus

Telephone Number:

940.498.6238

E-mail Address:

cfurdge@nctc.edu

Name of Instructional Dean:

Ms. Debbie Huffman

Office Location:

Gainesville Campus

Telephone Number:

940.668.3357

E-mail Address:

dhuffman@nctc.edu

 

 

Course Schedule

 

Unit

Start Date

Chapter

Activity/Assignment

Due Date

1

8/27/2018

1

View video(s)

 

 

 

 

Power Points

 

 

 

 

Read Text

 

 

 

 

Discussion Forum Ch 1

9/1/2018

 

 

 

Homework in MyAccountingLab

9/2/2018

1

9/3/2018

2

View video(s)

 

 

 

 

Power Points

 

 

 

 

Read Text

 

 

 

 

Discussion Forum Ch 2

9/8/2018

 

 

 

Homework in MyAccountingLab

9/9/2018

1

9/10/2018

3

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Power Points

 

 

 

 

Read Text

 

 

 

 

Discussion Forum Ch 3

9/15/2018

 

 

 

Homework in MyAccountingLab

9/16/2018

1

 

N/A

UNIT 1 EXAM CHAPTERS 1,2 & 3

9/23/2018

2

9/24/2018

4

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Power Points

 

 

 

 

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Discussion Forum Ch 4

9/29/2018

 

 

 

Homework in MyAccountingLab

9/30/2018

2

10/1/2018

5

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Power Points

 

 

 

 

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Discussion Forum Ch 5

10/6/2018

 

 

 

Homework in MyAccountingLab

10/7/2018

2

10/8/2018

6

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Power Points

 

 

 

 

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Discussion Forum Ch 6

10/13/2018

 

 

 

Homework in MyAccountingLab

10/14/2018

GROUP ONE LEARNING OUTCOME ASSESSMENTS

10/17/2018

2

 

N/A

UNIT 2 EXAM CHAPTERS 4,5 & 6

10/17/2018

3

10/18/2018

7

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Power Points

 

 

 

 

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Discussion Forum Ch 7

10/23/2018

 

 

 

Homework in MyAccountingLab

10/24/2018

3

10/25/2018

8

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Discussion Forum Ch 8

10/30/2018

 

 

 

Homework in MyAccountingLab

10/31/2018

3

11/1/2018

9

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Discussion Forum Ch 9

11/6/2018

 

 

 

Homework in MyAccountingLab

11/7/2018

GROUP TWO LEARNING OUTCOME ASSESSMENTS

11/11/2018

3

 

N/A

UNIT 3 EXAM CHAPTERS 7,8 & 9

11/11/2018

4

11/12/2018

10

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Discussion Forum Ch 10

11/17/2018

 

 

 

Homework in MyAccountingLab

11/18/2018

4

11/25/2018

11

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Discussion Forum Ch 11

11/30/2018

 

 

 

Homework in MyAccountingLab

12/1/2018

4

12/2/2018

12

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Power Points

 

 

 

 

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Discussion Forum Ch 12

12/6/2018

 

 

 

Homework in MyAccountingLab

12/7/2018

GROUP THREE LEARNING OUTCOME ASSESSMENTS

12/9/2018

4

 

N/A

UNIT 4 EXAM CHAPTERS 10, 11 & 12

12/9/2018

 

 

 

 

 

 

 

N/A

FINAL EXAM - CORINTH CAMPUS

12/12/2018

 

 

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