NORTH CENTRAL TEXAS COLLEGE

COURSE SYLLABUS

COURSE AND INSTRUCTOR INFORMATION

Course title: Principles of Managerial Accounting

Course prefix, number, and section number:  ACCT 2302.0330

Semester/Year of course: Summer 2023

Semester start and end dates: June 5, 2023, to August 10, 2023

Modality (Face to face/Synchronous or Asynchronous online/Hybrid): Asynchronous online

Semester credit hours: 3

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. The course will include computer applications.

Course prerequisites: ACCT 2301 Principles of Financial Accounting

Required course materials:

Managerial Accounting 6/E by Braun, Tietz.

Publisher: Pearson Learning

e-Text available through Pearson

Online Access Code to My Accounting Lab REQUIRED.  ISBN10: 0135863910 ISBN13: 9780135863916

Name of instructor: Vanessa Fields-Johnson

Office location: Virtual

E-mail address: vfields-johnson@nctc.edu

Office hours for students: Wednesdays 8pm – 10pm or by appointment

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:

25% - Course Discussions

20% - Learning Outcomes

10% - Aspire to be Hired (QEP)

15% - Homework

30% - Unit Exams

Final grade scale: 

A – 90% - 100%

B – 80% - 89%

C – 70% - 79%

D – 60% - 69%

F – 0% - 59%

Late work policy:

Discussion posts after the discussion is closed will not be allowed (comments are turned off once grading has started).  Homework is accepted late. No make-up exams will be given except at the discretion of the instructor with whom special arrangements must be made prior to the exam.   

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 not be limited to cheating on a test, plagiarism, and collusion.  See Student Handbook “Student Rights & Responsibilities:  Student Conduct [FLB (LOCAL)]” #20 on page 175.

Attendance Policy: 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.”

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.

The last day to withdraw from the course with a “W” is July 17th.

Student Learning Outcomes:

• 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.

COLLEGE POLICIES