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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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500
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Semester/Year:
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Spring 19
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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):
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
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Course Prerequisite(s):
Recommended prerequisite: Principles of Financial Accounting
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Course Materials:
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e-Text + Online Access Code to My Accounting Lab: Managerial Accounting 5/E by Braun, Tietz.
The course materials are included in your tuition fees. You may pick up your course code from the NCTC book store.
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INSTRUCTOR INFORMATION
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Name of Instructor:
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Hollie Henry
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Campus/Office Location:
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NA
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E-mail Address:
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hhenry@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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7:00 – 7:20 am
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7:00 – 7:20 am
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7:00 – 7:20 am
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7:00 – 7:20 am
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7:00 – 7:20 am
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2:00 – 3:00 pm
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2:00 – 3:00 pm
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2:00 – 3:00 pm
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By email – hhenry@nctc.edu
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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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1
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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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2
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Define operational and capital budgeting, and explain its role in planning, control, and decision - making.
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3
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Prepare an operating budget, identify its major components, and explain the interrelationships among its various components.
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4
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Explain methods of performance evaluation.
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5
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Use appropriate financial information to make operational decisions.
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6
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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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Points Values
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11
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Homework Assignments (10 points each, drop lowest)
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100
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11
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In-Class Problems (10 points each, drop lowest)
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100
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6
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Course Learning Objectives (10 points each)
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60
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4
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Unit Exams & Final Exam, (In-class; drop lowest)
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300
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TOTAL POINTS AVAILABLE
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560
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Letter grades for this course will be assigned in accordance with NCTC standard grading policy.
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A
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504 + points
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B
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448 + points
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C
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392 + points
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D
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336 + points
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F
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Less than 336 points
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Please log into Canvas/Syllabus to see the assignment details and the due dates.
Spring Break is March 11th – March 16th, 2019. The final exam date is Thursday May 16th.
******This is a tentative schedule and is subject to change at the instructor’s discretion. ******
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Week
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Chapter
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Assignment Due Date
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Jan. 24
Jan. 31
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1 - Intro to Managerial Accounting
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Chap. 1 Directed Reading due in class
Chap. 1 Questions due in class
Homework – Homework is in Pearson’s My Accounting Lab and is due by 11:59 pm Wed. Read next week’s chapter before class.
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Feb. 7
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2- Building Blocks of Managerial Accounting
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Chap. 2 Directed Reading due in class
Chap. 2 Questions due in class
Homework – Homework is in Pearson’s My Accounting Lab and is due by 11:59 pm Wed. Read next week’s chapter before class.
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Feb. 14
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3 - Job Costing
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Chap. 3 Directed Reading due in class
Chap. 3 Questions due in class
Homework – Homework is in Pearson’s My Accounting Lab and is due by 11:59 pm Wed. Read next week’s chapter before class.
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Feb. 21
Feb. 28
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4 - Activity-Based Costing
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Unit 1 Test Chapters 1-3
Chap. 4 Directed Reading due in class
Chap. 4 Questions due in class
Homework – Homework is in Pearson’s My Accounting Lab and is due by 11:59 pm Wed. Read next week’s chapter before class.
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Mar. 7
Mar. 14
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6 - Cost Behavior
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Chap. 6 Directed Reading due in class
Chap. 6 Questions due in class
Homework – Homework is in Pearson’s My Accounting Lab and is due by 11:59 pm Wed. Read next week’s chapter before class.
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Mar. 21
Mar. 28
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7 - Cost-Volume Profit Analysis
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Unit 2 Test Chapters 4 & 6
Chap. 7 Directed Reading due in class
Chap. 7 Questions due in class
Homework – Homework is in Pearson’s My Accounting Lab and is due by 11:59 pm Wed. Read next week’s chapter before class.
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Apr. 4
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8 - Relevant Cost for Short-Term
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Chap. 8 Directed Reading due in class
Chap. 8 Questions due in class
Homework – Homework is in Pearson’s My Accounting Lab and is due by 11:59 pm Wed. Read next week’s chapter before class.
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Apr. 11
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9 - The Master Budget
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Chap. 9 Directed Reading due in class
Chap. 9 Questions due in class
Homework – Homework is in Pearson’s My Accounting Lab and is due by 11:59 pm Wed. Read next week’s chapter before class.
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Apr. 18
Apr. 25
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10 - Performance Evaluation
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Unit 3 Test Chapters 7-9
Chap. 10 Directed Reading due in class
Chap. 10 Questions due in class
Homework – Homework is in Pearson’s My Accounting Lab and is due by 11:59 pm Wed. Read next week’s chapter before class.
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May 2
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11 - Standard Costs and Variances
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Chap. 11 Directed Reading due in class
Chap. 11 Questions due in class
Homework – Homework is in Pearson’s My Accounting Lab and is due by 11:59 pm Wed. Read next week’s chapter before class.
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May 9
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12 - Capital Investment Decisions and the Time Value of Money
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Chap. 12 Directed Reading due in class
Chap. 12 Questions due in class
Homework – Homework is in Pearson’s My Accounting Lab and is due by 11:59 pm Wed. Read next week’s chapter before class.
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May 16
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Final Exam
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Unit 4 Test Chapters 10-12
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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’s 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 lowest exam grade is dropped. 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.
Your instructor will take attendance daily. If a student arrives after attendance is recorded, it is the student’s responsibility to make sure that the instructor records their attendance. If a student misses more than half an hour of any class period, this will be counted as an absence for attendance bonus purposes. Missed daily in-class assignments cannot be made up. Absences may adversely affect your financial aid.
Last day to withdraw from a course with a “W” is April 4th, 2019.
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
x Academic General Education Course (from ACGM but not in NCTC Core)
o Academic NCTC Core Curriculum Course
o 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 ([FLB(LOCAL)]”.
Consequences for academic dishonesty may include:
1) First offense-written warning
2) Second Offense-fail the class
QUESTIONS, CONCERNS, or COMPLAINTS
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Name of Chair/Coordinator:
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Dr. Cherly Gary-Furdge
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Office Location:
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1500 N. Corinth Street, Corinth, TX. 76208
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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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1525 W. California Street, Gainesville, TX. 76240
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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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