Syllabus

Course Title: Principals of Managerial Accounting

Course Prefix & Number:  ACCT 2302

Section Number: 0340

Semester/Year: FALL 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 Principle of Financial Accounting

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.

Required or Recommended Course Materials:

Managerial Accounting 6/E by Braun, Tietz.

e Text + Online Access Code to My Accounting Lab

 

INSTRUCTOR INFORMATION

Name of Instructor:

Cryshonda Gilkes, MAcc

Campus/Office Location:

Virtual Office, By Phone

Telephone Number:

972.275.6081

E-mail Address:

cgilkes@nctc.edu

 

OFFICE HOURS

Monday

Tuesday

Wednesday

Thursday

Friday

1:00 pm – 2:00 pm

1:00 pm – 2:00 pm

1:00 pm – 2:00 pm

1:00 pm – 2:00 pm

1:00 pm – 2:00 pm

By Appointment

By Appointment

By Appointment

By Appointment

By Appointment

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 available during the times listed above.

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

 

Demonstrate use of accounting data in the areas of product costing, cost behavior, cost control, and operational and capital budgeting for management decisions

 

COURSE SUBJECT OUTLINE 

Chapter 1

Intro to Managerial Accounting

Chapter 2

Building Blocks of Managerial Accounting

Chapter 3

Job Costing

Chapter 4

Activity-Based Costing

Chapter 5

Process Costing

Chapter 6

Cost-Volume Profit Analysis

Chapter 7

Relevant Cost for Short-Term

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

 

GRADING CRITERIA

# of Graded Course Elements

Graded Course Elements

Point Values

Percentage Values

12

Homework Assignments

120

12%

12

Quizzes

180 

18%

12

Discussion Forums

150

15%

10

Course Learning Objectives

100 

10%

3

Unit Exams

300 

30%

1

Final Exam

150 

15%

TOTAL POINTS

1000

100%

 

 

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%

 

 

 

 

ATTENDANCE POLICY

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 02, 2020.

 

WITHDRAWING FROM A COURSE

Students can learn more about the withdraw policy and procedure by http://www.nctc.edu/current-students/drop-withdraw-class.html.

 

GRADE APPEALS & INCOMPLETE GRADES 

Students can read more about the college's grade appeal processes and procedures for assigning incomplete grades by visiting the Academic Catalog: https://www.nctc.edu/catalog/academic-policies/grades-reports/student-grade-appeal.html  and https://www.nctc.edu/catalog/academic-policies/grades-reports/incomplete-grades.html.

 

 

CORE CURRICULUM FOUNDATIONAL COMPONENT AREA (For classes in the Core)________

ο Communication

ο Mathematics

ο Life and Physical Science

ο Language, Philosophy & Culture

ο Creative Arts

ο American History

ο Government/Political Science

ο Social and Behavioral Sciences

x Component Area Option

____________________________________________________________________________________

REQUIRED CORE OBJECTIVES (For classes in the Core)

x Critical Thinking

ο Communication 

ο Empirical and Quantitative

ο Teamwork 

ο Personal Responsibility 

ο Social Responsibility

________________________________________________________________________

COURSE TYPE

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

ο Academic NCTC Core Curriculum Course 

ο WECM Course

 

STUDENT HANDBOOK

Students are expected to follow all rules and regulations found in the student handbook and published online.

 

ACADEMIC DISHONESTY

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

Name of Chair/Coordinator: 

Dr. Cheryl 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 Hoffman

Office Location:

1525 W California Street, Gainesville, TX 76240

Telephone Number:

940.668.3357

 

COVID-19 Specific Syllabi Statements Fall 2020

Syllabi statement regarding potential Conversion of Onsite Classes to Online/Remote Format: North Central Texas College students should be aware that in the event of a college closure due to COVID-19, onsite classes will be converted to an online/remote format. Students should plan ahead to ensure they have access to the computer equipment (either PC, MAC, or tablet), webcam, and internet connectivity to continue their classes in an online/remote format. Please read all your official North Central Texas College student emails as the transition from onsite to online/remote might require a reorganization in your personal situation. Students will be granted a 72-hour transition and grace period. Online classes will continue as scheduled without disruption. Wear a mask, stay safe, and contact your Instructor as the situation arises. These policies and procedures were updated on July 30, 2020 and are subject to change.

 

Syllabi Statement Regarding Face Coverings: Per the North Central Texas College guidance on face coverings on campus, in the instructional setting, faculty and students must wear face coverings, such as masks or face shields. Students without coverings, or those who do not comply with the rules relating to face coverings, will not be able to participate in on-campus classroom activities. To request an exception to this requirement, students should contact the NCTC HR Office of Enrollment Management (ccove@nctc.edu). Failure to comply with the face coverings requirement may result in the Instructor directing the student to leave the classroom. Any student asked to leave the classroom may be referred to the student conduct officer. These policies and procedures were updated on July 30, 2020 and are subject to change. 

 

Temporary COVID-19 Attendance Policy for Face-to-Face Meetings: We are facing an unprecedented situation in which all of us must be flexible and make prudent decisions in the best interest of our families, our campus, and our community. In light of this, North Central Texas College is temporarily establishing the requirement that faculty keep records of student attendance for face-to-face course meetings as well as a documented seating chart. In addition, students who are sick or need to quarantine should not attend classes. Students will not be required to provide formal documentation from a health care provider and will not be penalized for COVID-19 related absences when proper notification to campus health officials is made in accordance with the guidelines stated below. 

 

  • Faculty will: 
  • Notify students about important course information and delivery changes through Canvas and campus email.

 

Students should: 

  • Provide notification to campus officials (via NCTC Daily Health Check protocol through Canvas) if they have tested positive for COVID-19 or have to quarantine so we can confirm reported absence with instructors, monitor, and assist the campus community.
  • Notify instructors in advance of the absence. 
  • Connect with that class through Webex if the class session is being transmitted in a hybrid fashion.
  • Keep up with and/or make up missed classwork or assignments.
  • Submit assignments digitally through Canvas or other means as announced by your instructor.
  • Work with their instructors to reschedule exams, labs, and other critical academic activities described in the course syllabus.
  • Check Canvas and campus email daily to receive important announcements pertaining to the course.

During this period, faculty with face-to-face meetings will establish assigned seating/work stations to facilitate roll-taking, and, if necessary, contact tracing. Additionally, we ask all members of the College community to be attentive to their health, and safeguard others, by following the CDC’s guideline to “stay home when you are sick.” You should stay home if you have symptoms. More information on what to do if you are sick is available at the CDC’s website. 

Additional NCTC information is available at http://www.nctc.edu/coronavirus/index.html

Ungrouped