NORTH CENTRAL TEXAS COLLEGE

COURSE SYLLABUS

 

 

COURSE AND INSTRUCTOR INFORMATION

 

 

Course title: Principles of Managerial Accounting

Course prefix, number, and section number: ACCT 2302 0311

Semester/Year of course: Fall 2023

Semester start and end dates: 8/28/2023 – 12/16/2023

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: Erica Jordan, CPA

Office location: Online via Canvas (Email or WebEx Conference)

Telephone number: Not available.

E-mail address: ejordan@nctc.edu

Office hours for students: Tuesday 8pm-10pm (if during live lecture, assistance will be available beginning at 9pm). Office hours are available outside of this time by appointment only.

 

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 – 35% of the total grade

QEP – 5% of total grade

Discussion Forums, Activities, and Learning Outcomes – 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 NCTS’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. Late homework must be received by the due date identified above for each specific chapter.

 

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”.

 

Note: The use of ChatGPT is strictly prohibited for all course assignments.

 

 

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 and weekly attendance checks. 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:

 

November 6, 2023

 

Student Learning Outcomes:

 

Apply generally accepted accounting principles, concepts, and procedures; and complete the accounting cycle for service and merchandising enterprises.

 

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