NORTH CENTRAL TEXAS COLLEGE

COURSE SYLLABUS

 

COURSE AND INSTRUCTOR INFORMATION

 

Course title: Principles of Managerial Accounting

Course prefix, number, and section number: ACCT 2302, Sections 331

Semester/Year of course: Summer 2024

Semester start and end dates: 6/3/24 – 8/8/24

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

Class meeting location, days, and times: NA

Lab meeting location, days, and times: NA

Semester credit hours: 3

 

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:

 

E-book: Managerial Accounting 6/e

by Karen Braun and Wendy Tietz

 

Name of instructor: Hollie Henry

Office location: Off Campus

Telephone number: 972-947-9443 x 22116 (Fall and Spring) For Summer courses, email me for a phone or Zoom appointment.  The best way to email me is through Canvas.

E-mail address: hhenry@nctc.edu

Office Hours:

Monday:         10:00 – 11:00 am, 6:00 – 7:00 pm

Wednesday:   10:00 – 11:00 am, 6:00 – 7:00 pm

Saturday:        10:00 – 11:00 am

 

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:

• 11 Homework Assignments, 20 points each
• 11 Chapter Quizzes, 20 points each
• 11 Course Learning Objectives Assessments, 10 points each
• 5 Discussion Forums, 10 points each
• 3 Unit Exams, 100 points each
• 1 Aspire to be Hired Pre-Survey
• 1 Aspire to be Hired End of Course Assignment, 100 points
• 1 Final Exam (comprehensive/mandatory), 100 points

 

Final grade scale: 

• A - 90% - 100% 
• B - 80% - 89.99%
• C - 70% - 79.99%
• D - 60% - 69.99%
• F - 0% - 59.99%

 

Student Learning Outcomes:

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

 

Late work policy:

• There is a 35% penalty for late homework, quizzes and exams.
• No late discussions will be accepted. These count as your attendance as well.
• The Course Learning Objectives assessments are due at the end of the semester, so late LOs will not be accepted.

 

SEE CANVAS FOR THE COMPLETE COURSE INFORMATION, 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 ([FLB(LOCAL)]”.  

Consequences for academic dishonesty may include:

1. First offense you will receive a warning and a zero on the assignment without the opportunity to make it up.
2. Second offense you will be dropped from the course.

 

Attendance Policy:

Discussion Posts/Replies will count as your attendance.  If a student misses a discussion post or reply, this will be counted as an absence. Missed discussion forums cannot be made up.  Absences may adversely affect your financial aid. 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’s 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. Students 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). 

 

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. See the following website for more information: http://www.nctc.edu/current-students/drop-withdraw-class.html 

 

Last day to withdraw from the course with a “W” is: July 15. 2024

 

Core Curriculum Foundational Component Area:

• Component Area Option

Core Objectives:

• Critical Thinking

Course Type: 

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

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.

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 Suite 170, Office 173

Telephone number: 940-498-6263 

E-mail address: tlaman@nctc.edu

 

Name of Instructional Dean: Debbie Huffman

Office location: 1525 W. California Street, Gainesville, TX. 76240

Telephone number: 940-668-3357

E-mail address: dhuffman@nctc.edu