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NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
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Course Title:
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Principles of Accounting II – 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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600
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Semester/Year:
Fall 2-2019
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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: 0
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Course Description (NCTC Catalog):
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. 48 lecture hours
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Course Prerequisite(s): Recommended prerequisite: MATH1314 and BCIS1305 or equivalent. Required prerequisite: ACCT 2301.
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Required or Recommended Course Materials:
Managerial Accounting, 5/E by Braun & Tietz.
Purchase can be made at:
http://www.mypearsonstore.com/bookstore/managerial-accounting-plus-myaccountinglab-with-pearson-9780134641805
A “Value” hard copy edition at a reduced price (called Print Offer by the publisher) is also available online at http://www.mypearsonstore.com/bookstore/new-myaccountinglab-print-offer-for-managerial-accounting-9780133451498?aid=48F158BB-77C7-45EF-97D2-0B063D04765E.
Scantron forms for test taking, pencil, paper, and calculator.
All course materials/books 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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Richard Merrill
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Campus/Office Location:
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Corinth # 313
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Telephone Number:
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940.498.6402
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E-mail Address:
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rmerrill@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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1:30 – 3:00
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11:00 – 3:00
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1:30 – 3:00
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11:00 – 3:00
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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.
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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12
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Homework Assignments
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120
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10
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Learning Outcome Assessments
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60
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4
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Unit Exams (drop lowest score)
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300
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1
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Final Exam
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100
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Total Points
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580
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COURSE SUBJECT OUTLINE (Major Assignments, Due Dates, and Grading Criteria)
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See complete course schedule at the bottom of the syllabus.
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GRADING POLICY:
Letter grades for this course will be assigned in accordance with NCTC standard grading policy.
A 90%-100% D 60%-69%
B 80%-89% F 0-59%
C 70%-79%
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 November 25, 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
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
oX 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:
- Failing score on individual assignment;
- Failing grade for the course;
- Suspension from the College.
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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Ms. 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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Course Schedule: