NORTH CENTRAL TEXAS COLLEGE COURSE SYLLABUS

 

Course Title:	Principles of Managerial Accounting
Course Prefix & Number:		ACCT 2302	Section Number:	341	Semester/Year:	Spring 2020
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.

 

INSTRUCTOR INFORMATION

Name of Instructor:	Hollie Henry
Campus/Office Location:	Off Campus
Contact Information::	Phone: 468-406-0466 Email: hhenry@nctc.edu

 

 

OFFICE HOURS

Monday	Tuesday	Wednesday	Thursday
3:00 – 4:00 pm	3:00 – 4:00 pm	3:00 – 4:00 pm	3:00 – 4:00 pm

 

 

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

 

 

 

 

COURSE OUTLINE OUTLINE
Chapter 1	Intro to Managerial Accounting
Chapter 2	Building Blocks of Managerial Accounting
Chapter 3	Job Costing
Chapter 4	Activity-Based Costing
Chapter 6	Cost Behavior
Chapter 7	Cost-Volume Profit Analysis
Chapter 8	Relevant Cost for Short-Term
Chapter 9	The Master Budget
Chapter 10	Performance Evaluation
Chapter 11	Standard Costs and Variances
Chapter 12	Capital Investment Decisions and the Time Value of Money

 

 

 

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 April 3rd, 2020

 

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

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

o        Academic NCTC Core Curriculum Course

o        WECM Course

 

 

QUESTIONS, CONCERNS, or COMPLAINTS

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