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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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401
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Semester/Year:
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SP 20
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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):
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.
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Course Prerequisite(s): Required: Principles of Financial Accounting
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Required or Recommended Course Materials:
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e-Text + Online Access Code to My Accounting Lab: Managerial Accounting 5/E by Braun, Tietz. My Accounting Lab is required.
You have prepaid for your textbook when you paid your tuition fees.
Scantron forms for test taking (only final exam), pencil, paper, index cards and calculator (no programmable, graphing calculators or cell phone calculators).
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INSTRUCTOR INFORMATION
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Name of Instructor:
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Ed Sulkin
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Campus/Office Location:
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Corinth Campus, Room 201
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Phone
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214-699-9943
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E-mail Address:
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esulkin@nctc.edu NOTE – Your instructor 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 your instructor.
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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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Saturday
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Sunday
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11:30 – 12:20 @ Corinth Campus
RM 201 & By Appointment.
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11:30 – 12:20 @ Corinth Campus
RM 201 & By Appointment.
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4:30 – 6:20 @ Flower Mound
RM 107 & By Appointment.
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Note: Although these are my scheduled office hours, due to meetings and other obligations I have at the college, please call me or send me an email to ensure I am in the office during the times listed above.
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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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Percentage or Point Values
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11
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Homework Assignments
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264 points – 34%
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Various
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Course Learning Objectives Assessments
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120 points - 15%
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4
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Unit Exams
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400 points – 51%
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Total Points Possible
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784 points - 100%
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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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90% - 100%
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D
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60% - 69%
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B
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80% - 89%
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F
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0 – 59%
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C
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70% - 79%
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COURSE SUBJECT OUTLINE (Major Assignments, Due Dates, and Grading Criteria)
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Week
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1
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Class Introduction
Lecture Chapter 1
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1/22/2019
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2
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Chapter 1 Home Work Due
Lecture Chapter 2
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1/27/2020
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3
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Chapter 2 Home Work Due
Lecture Chapter 3
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2/3/2020
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4
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Chapter 3 Home Work Due
Review for Exam 1
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2/10/2020
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5
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Exam 1
Lecture Chapter 4
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2/17/2020
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6
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Chapter 4 Home Work Due
Lecture Chapter 6
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2/24/2020
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7
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Chapter 6 Home Work Due
Lecture Chapter 7
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3/2/2020
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8
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Chapter 7 Home Work Due
Review for Exam 2
Exam 2
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3/9/2020
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Spring Break
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3/16/2020
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9
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Lecture Chapter 8
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3/23/2020
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10
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Chapter 8 Home Work Due
Lecture Chapter 9
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3/30/2020
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11
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Chapter 9 Home Work Due
Review for Exam 3
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4/6/2020
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12
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Exam 3
Lecture Chapter 10
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4/13/2020
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13
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Chapter 10 Home Work Due
Lecture Chapter 11
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4/20/2020
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14
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Chapter 11 Home Work Due
Lecture Chapter 12
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4/27/2020
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15
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Chapter 12 Home Work Due
Review
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5/4/2020
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16
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Exam 4
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Exam Week
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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 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)
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. Daily in class assignments comprises of 10% of the overall grade. An additional 10 bonus
Some extra credit assignments may be assigned in class and students will miss the opportunity to obtain these points if they are absent from class. Any questions about missed assignments due to absences need to be obtained from other students who were present in class.
Absences may adversely affect your financial aid.
Last day to withdraw from a course with a “W” is _ April 3, 2020_____________.
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.
o Academic General Education Course (from ACGM but not in NCTC Core)
o Academic NCTC Core Curriculum Course
o WECM Course
Capstone Requirements for Accounting Majors.
The capstone for the Accounting Technician Certificate is a comprehensive program exam with a score of 70% or higher. The exam must be scheduled with the Department Chair upon completion of a certificate.
The capstone requirement for the AAS Degree in Accounting is ACNT 2302 Accounting Capstone. It should be taken the last semester before graduation. This course may not be substituted.
Grade Appeals and Incomplete Grades
Withdrawing from a Course
STUDENT HANDBOOK
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)]”.
Please refer to the student handbook on consequences for academic dishonesty.
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, Suite 239 Office 234
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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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Gainesville
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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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