NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
COURSE AND INSTRUCTOR INFORMATION
Course title: Principles of Managerial Accounting
Course prefix, number, and section number: ACCT 2302 0401
Semester/Year of course: Spring 2023
Semester start and end dates: 1/17/2023 - 5/13/2023
Modality (Face to face/Synchronous or Asynchronous online/Hybrid): Asynchronous online
Class meeting location, days, and times: Not Applicable
Lab meeting location, days, and times: Not Applicable
Semester credit hours: 3.0
Course description: This course is a study of the use of managerial accounting concepts and techniques used in business decision making.
Course prerequisites: ACCT 2301
Required course materials:
Name of instructor: Zuhair Miari
Office location: Online via Canvas (Email or WebEx Conference)
Telephone number: Not available.
E-mail address: zmiari@nctc.edu
Office hours for students: Online – Thursdays and Fridays, from 8:00 pm to 10:00 pm.
SYLLABUS CHANGE DISCLAIMER
The faculty member reserves the right to make changes to this published syllabus if it is in the best interest of the educational development of this class. Any such changes will be announced as soon as possible in person and/or writing.
SUMMARY OF COURSE ASSIGNMENTS
List of graded assignments:
Chapter Homework – 40% of the total grade
Discussion Forums, Activities, Learning Outcomes, and QEP – 20% of the total grade
Unit Exams – 40% of the total grade
Final grade scale:
Letter grades for this course will be assigned in accordance with NCTC’s standard grading policy.
A – 90% - 100%
B – 80% - 89%
C – 70% - 79%
D – 60% - 69%
F – 0 - 59%
Late work policy: Late work is accepted for Homework and Learning Outcomes. Late work is not accepted for Exams or Discussion Posts.
SEE CANVAS FOR THE COMPLETE COURSE CALENDAR, OUTLINE, DETAILED DESCRIPTION OF GRADED WORK, AND OTHER RELATED MATERIAL.
COURSE POLICIES
Academic Integrity Policy:
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”.
Please refer to the student handbook on consequences for academic dishonesty.
Attendance Policy:
Attendance in your online course will be measured by the completion of graded assignments by their suggested due dates. Students who fail to log in regularly and participate in online course assignments will be reported to the college as non-attending students.
Non-attendance may impact your Financial Aid.
Withdrawal Policy
A student may withdraw from a course on or after the official date of record. It is the student’s responsibility to initiate and complete a Withdrawal Request Form.
Last day to withdraw from the course with a “W” is: April 3rd, 2023
Student Learning Outcomes:
Upon completion, students will be able to:
- 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
Core Objectives:
Course emphasis is on the identification and assignment of product cost, operational planning, cost control, and management decision making. Upon completion of this course, you will recognize and be able to analyze and discuss the following topics:
- Product and service costing.
- Cost behaviors and cost-volume-profit relationships.
- Operational budgeting and performance evaluation.
- Relevant costs for management decision making.
- Capital budgeting methodologies including net present value analysis.
COLLEGE POLICIES
STUDENT HANDBOOK
Students are expected to follow all rules and regulations found in the Student Handbook.
ADA STATEMENT
NCTC will adhere to all applicable federal, state and local laws, regulations and guidelines with respect to providing reasonable accommodations to afford equal educational opportunity. It is the student’s responsibility to contact the Office for Students with Disabilities to arrange appropriate accommodations. See the OSD Syllabus Addendum.
STUDENT SERVICES
NCTC provides a multitude of services and resources to support students. See the Student Services Syllabus Addendum for a listing of those departments and links to their sites.
QUESTIONS, CONCERNS, or COMPLAINTS
The student should contact the instructor to deal with any questions, concerns, or complaints specific to the class. If the student and faculty are not able to resolve the issue, the student may contact the chair or coordinator of the division. If the student remains unsatisfied, the student may proceed to contact the instructional dean.
Name of Chair/Coordinator: Teresa Laman
Office location: Corinth Campus, Suite 173
Telephone number: 940-498-6263
E-mail address: tlaman@nctc.edu
Name of Instructional Dean: Debbie Huffman
Office location: Gainesville
Telephone number: 940-668-3357
E-mail address: dhuffman@nctc.edu