Course Syllabus
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 2024
Semester start and end dates: 8/26/2024 to 12/14/2024
Modality (Face to face/Synchronous or Asynchronous online/Hybrid): In Person or face to face
Class meeting location, days, and times: Room 314. Tuesdays and Thursdays at 9:30 to 10:50
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: Managerial accounting book for this class.
Name of instructor: Jeff Britain, MBA, MS in accounting, CHIA
Office location: (Email or Webex Conference)
Telephone number: 214-385-0871
E-mail address: jbritain@nctc.edu
Office hours for students: Tuesdays and Thursdays from 8:30 to 9:30. 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
Calendar (Fall 2024):
List of graded assignments:
Chapter Homework – 40% of the total grade
Attendance, Discussion Forums, Activities, and Learning Outcomes – 20% of the total grade
Unit Exams – 40% of the total grade
Fall 2024 Schedule
Week 1 Chapter 1 August 26th-September 1st
Week 2 Chapter 2 September 2nd-September 8th
Week 3 Chapter 3 September 9th-September 15th
Week 4 Ch 1-3 test September 16th-September 22
Week 5 Chapter 4 September 23rd – September 29th
Week 6 Chapter 5 September 30th- October 6th
Week 7 Chapter 6 October 7th-October 13th
Week 8 Chapter 7 October 14th-October 20th
Week 9 Ch 4-7test October 21st-October 27th
Week 10 Chapter 8 October 28th-November 3rd
Week 11 Chapter 9 November 4th-November 10th
Week 12 Chapter 10 November 11th- November 17th
Week 13 Ch 8-10 test November 18th-November 24th
Week 14 Chapter 11 & 12 November 25th-December 1st
Week 15 Chapter 14 December 2nd-December 8th
Week 16 Ch 11, 12 & 14 Final December 9th- December 12th
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”.
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 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:
November 4th
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
STUDENT HANDBOOK
Students are expected to follow all rules and regulations found in the Student Handbook.
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
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 172
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