NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
COURSE AND INSTRUCTOR INFORMATION
Course title: Principles of Managerial Accounting
Course prefix, number, and section number: ACCT 2302.0310
Semester/Year of course: Fall 2024
Semester start and end dates: Aug. 26-Dec. 14, 2024
Modality: Online
Class meeting location, days, and times: Online
Lab meeting location, days, and times: There is no lab for this course.
Semester credit hours: 3
Course description: This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity's accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of product costs, operational budgeting and planning, cost control, and management decision making. Topics include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation.
Managerial accounting increasingly relies on data analytics and machine learning, so your ability to work with spreadsheet programs is required.
Course prerequisites: ACCT 2301.
Required course materials: The text is Managerial Accounting. Braun & Tietz, 7th edition. Be sure you have access to MyLab and Mastering (Pearson). The e-text, several course assignments, and other supplementary materials are delivered through MyLab. Both the e-text and MyLab are available through Access Pearson in Course Navigation and were purchased when you paid for the course.
Name of instructor: Richard W. Walker
Office location: Corinth campus, 313
Telephone number: 214-507-4610
E-mail address: rwalker@nctc.edu
Office hours for students: 8-11 a.m., M-F. I am available all other times by text/phone and by appointment. Feel free to text/call or send a message via Canvas mail.
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: Students must successfully complete 12 Homework assignments and four (4) Unit Exams. All are accessible through MyLab in Course Navigation. Students also will be required to research and author a paper on a topic specific to accounting that will be chosen by the professor. Students also are required to research, write, and submit and analysis of emerging technologies and complete several Learning Outcome Assessments (LOAs), some of which are provided in Connect, others in Canvas.
Please refer to the Course Assignment Calendar for a schedule of assignments.
Graded assignments are weighted as follows:
Unit Exams 45%
Homework 25%
Research Paper 5%
Learning Outcome Assessments (LOAs)* 5%
Excel Exercises 10%
Attendance 10%
100%
*If a student scores greater than 80% on all LOA assignments (not on average, but on each LOA), 10 points will be added to her/his lowest exam score at the end of the semester. However, it is up to the student to notify the instructor that the points have been earned.
Final grade scale: The standard round-up grading scale will be used in this class; e.g., a score >= 79.5 will round up to a B letter grade, but a score <79.5 will remain a C. The same is true for other grade categories. This is TCCD policy.
A = 90-100
B = 80-89
C = 70-79
D = 60-69
F = 0-59
Late work policy: Students may not submit late work without prior approval by the instructor. You also will need documentation. There also is no such thing as extra credit.
SEE CANVAS FOR THE COMPLETE COURSE CALENDAR, OUTLINE, DETAILED DESCRIPTION OF GRADED WORK, AND OTHER RELATED MATERIAL.
COLLEGE POLICIES
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.
COURSE POLICIES
AI STATEMENT: This course assumes that all work submitted by students will be generated by the students themselves, working individually or in groups. Students should not have another person/entity do the writing of any substantive portion of an assignment for them, which includes hiring a person or a company to write assignments and using artificial intelligence tools.
Academic Integrity Policy: I have zero tolerance for academic dishonesty. ZERO! For NCTC requirements, please refer to your student handbook.
Attendance Policy: Regular attendance will be taken in class. Students are expected to be punctual for all classes.
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: Nov. 4.
Student Learning Outcomes: After successfully completing this course the student 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.
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 remans unsatisfied, the student may proceed to contact the instructional dean.
Name of Chair/Coordinator: Teresa Laman
Office location: Corinth campus, #172 (inside Suite 170)
Telephone number: 940-498-6263
E-mail address: tlaman@nctc.edu
Name of Instructional Dean: Debbie Huffman
Office location: Gainesville campus—Bldg. 2100, Office #2106
Telephone number: 940-668-3357
E-mail address: dhuffman@nctc.edu