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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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330
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Semester/Year:
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Summer 2020
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Semester Credit Hours:
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3
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Lecture Hours:
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Online
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Lab Hours:
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0
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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.
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Course Prerequisite(s): 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, Room # 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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Rmerrill55@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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6:00 – 10:00
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6:00 – 10:00
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6:00 – 10:00
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6:00 – 10:00
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6:00 – 10:00
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STUDENT LEARNING OUTCOMES (From Academic Course Guide Manual/Workforce Education Course Manual/NCTC Catalog
- 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.
- Prepare an operating budget, identify its major components, and explain the interrelationships among its various components.
- Explain methods of performance evaluation.
- Use appropriate financial information to make operational decisions.
- 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
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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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12
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Discussion Forums
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60
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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 Exam – 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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640
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As an online course there is no “Attendance” in the traditional sense of an offline course. Attendance is therefore not part of a student’s grade directly. However, attendance is necessary to satisfy financial aid requirements and for other purposes. Therefore, student attendance will be measured by participation in weekly discussion forums and submission of weekly assignments. Those students not participating on a regular basis will be deemed to not be “attending.”
Students will not be allowed to make up an examination missed due to absence unless they have reasons acceptable to the instructor. 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 July 8, 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. Students may also 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
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:
- 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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