NORTH CENTRAL TEXAS COLLEGE COURSE SYLLABUS

 

Course Title:	Principles of Managerial Accounting
Course Prefix & Number:		ACCT 2302	Section Number:	330	Semester/Year:	Summer III 2019
Semester Credit Hours:		3	Lecture Hours:	48	Lab Hours:	0
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.
Course Prerequisite(s): Required:  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.    ****IMPORTANT****** You have prepaid for your eBook when you paid your tuition fees.  Your Access Code will be emailed to you from me as soon as they are received from the publisher.  If necessary, you may use the two-week courtesy access until you locate your Access Code.  Please see the Corinth Bookstore for any issues.

 

INSTRUCTOR INFORMATION

Name of Instructor:	Hollie Henry
Campus/Office Location:	NA
E-mail Address:	hhenry@nctc.edu   NOTE – I will not respond to e-mail sent from your personal or work e-mail addresses.  Please use Canvas mail or NCTC Lion Mail to communicate with me.

 

 

 

 

 

OFFICE HOURS

Monday	Tuesday	Wednesday	Thursday	Friday
1:00 – 2:00 pm	3:00 – 4:00 pm	1:00 – 2:00 pm	3:00 – 4:00 pm	11:00 – 12:00 pm
By email – hhenry@nctc.edu

 

 

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 Point Values
11	Homework Assignments (10 points each, drop lowest)	100
11	Quizzes (10 points each, drop lowest)	100
11	Course Learning Objectives Assessments (10 points each)	110
4	Unit Exams	400
1	Final Exam (Comprehensive – (Replaces lowest test grade)
12	Discussion Forums - (10 points each)	120
24	Discussion Forum Replies - (5 points each)	120
	Total Points Possible	840

 

GRADING POLICY

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

A	90% average on assignments – 756 or more points
B	80% average on assignments - 672 or more points
C	70% average on assignments - 588 or more points
D	60% average on assignments – 504 or more points
F	less than 60% average – Less than 504 points

 

 

 

 

 

  

 

LEARNING OBJECTIVES ASSIGNMENTS – You will be required an assessment for each of the 11 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 and 1 final exam.  Each exam is timed and worth 100 points. Questions will be based on the quizzes and homework. Accurately completing the assignments will be critical for your success on the tests.  The final exam is cumulative.  It will replace your lowest test grade.  There are no make-up exams available.  If you have an emergency or technical issue and have to miss a test, the lowest exam score will be replaced by the final exam grade. My Accounting Lab contains Power Point presentations, videos and other resources to help you learn the material.

 

HOMEWORK AND QUIZZES – Homework questions and quizzes are worth 10 points each.  They are both available in My Accounting Lab.  Homework may be attempted twice.  I will take the highest score. Homework questions are due by 11:59 PM on every Sunday.  There is a 35% penalty for late homework assignments. The password to complete late homework: late.  Quizzes may only be attempted once.  They are due by 11:59 PM on every Sunday. I will drop the lowest homework and in-class grade before submitting final grades. This will cover you in case of illness, emergencies or technology issues. 

 

DISCUSSIONS –Discussions consist of original posts and responses.  They are designed to help you better understand the material by requiring analysis of the material studied.  These will count as your attendance for the week. No late discussions will be accepted.  You are required to post before seeing others posts.  You will not be able to respond before your post. Original discussion posts should be at about 100 words (5 sentences) of well thought-out comments. Replies must contribute additional information.  Simply agreeing or disagreeing with the posts without will not receive credit. Please use complete sentences and correct spelling and grammar. Original discussion posts are due by 11:59 PM every Thursday, and replies are due by 11:59 PM on every Sunday. Check the syllabus carefully because some weeks have more than one chapter’s worth of discussions due. 

 

 

 

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). 

 

Classes will be held for the entire period. 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 July 17, 2019.

 

 

• Please check Canvas and NCTC email daily for important announcements.
• Go to MODULES to start the course.
• Use the syllabus as a checklist of tasks to complete each week.
• Students are required to learn the material by reading the chapters, viewing the lectures in Modules, and completing the assignments.
• The due date for any assignment in the syllabus is the last possible day to turn in that assignment in.  I recommend turning in assignments at least a couple of days before each due date in case you experience technical or other issues. 
• 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 – July 17, 2019
• 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.
• For technology requirements and technical issues, please visit the eLearning Department at: https://www.nctc.edu/elearning/index.html

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.

 

 

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. A zero on the assignment
2. Removal from class

 

 

 

 

 

CORE CURRICULUM FOUNDATIONAL COMPONENT AREA

 

          Communication

          Mathematics              

          Life and Physical Science

          Language, Philosophy & Culture

          Creative Arts

          American History

          Government/Political Science

          Social and Behavioral Sciences

X          Component Area Option

 

 

 

 

 

X          Critical Thinking

          Communication

          Empirical and Quantitative

          Teamwork

          Personal Responsibility

          Social Responsibility

 

 

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

          Academic NCTC Core Curriculum Course

          WECM Course

 

 

 

 

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