NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
COURSE AND INSTRUCTOR INFORMATION
Course title: PRINCIPLES OF MANAGERIAL ACCOUNTING
Course prefix, number, and section number: ACCT 2302 0342
Semester/Year of course: Spring 2025
Semester start and end dates: January 21-May 17
Modality (Face to face/Synchronous or Asynchronous online/Hybrid): Online
Class meeting location, days, and times: Online
Lab meeting location, days, and times: None
Semester credit hours: 3 Hrs
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.
Course prerequisites: ACCT 2301 Principles of Financial Accounting
Required course materials: included with tuition, book Managerial Accounting 7th edition Braun|Tietz
Name of instructor: Rashid Rahman
Office location: Corinth, TX
Telephone number: 940-498-6282
Email address: rrahman@nctc.edu
Office hours for students: Wednesday 7pm-8pm Friday 7pm-8pm
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:
Homework: 30%
Learning Outcome: 20%
3 Exams: 30%
Discussion Forums, Weekly Reflection: 20%
Totals 100%
A = 90% - 100%
B = 80% -89%
C = 70% - 79%
D = 60% - 69%
F = 0 – 59%
Late work policy: Your grade will be based on the graded elements listed above. Makeup assignments will be determined on individual cases and must be requested in a timely manner. With prior approval, you will be allowed 1 week to complete the assignment.
SEE CANVAS FOR THE COMPLETE COURSE CALENDAR, OUTLINE, DETAILED DESCRIPTION OF GRADED WORK, AND OTHER RELATED MATERIAL.
COURSE POLICIES
Academic Integrity Policy:
1. Scholastic dishonesty shall include, but is not limited to cheating, plagiarism,
falsification, intellectual property dishonesty, academic dishonesty facilitation and
collusion. Consequences for academic dishonesty may include:
2. The student will receive a failing grade of "O" on the assignment. If the assignment is
within a group in which the lowest assignment is dropped, the assignment will not be
able to count as a dropped score. It will count as part of the grade.
3. A "Scholastic Dishonesty Report Form" will be submitted regarding the incident.
4. Student may be dropped from the course with a failing grade (letter grade of “F”)
Attendance Policy:
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 for a documented and
approved illness or family emergency. If a student is absent more than 4 classes, they will be
dropped. Class attendance will be taken on Mondays from completed assignments, quizzes or exams.
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 without a “W” is February 2, 2024
Last day to withdraw from the course with a “W” is April 7, 2024.
Student Learning Outcomes:
Upon successful completion, students 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.
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.
AI STATEMENT
Absent a clear statement from a course instructor, use of or consultation with generative Artificial Intelligence (AI) or other similar technologies shall be treated analogously to assistance from another person, agency, or entity. In particular, using generative AI tools to substantially complete an assignment or exam is not permitted. Students should acknowledge the use of generative AI (other than incidental use) and default to disclosing such assistance when in doubt.
When students use generative AI to replace the rigorous demands of personal engagement with their coursework, it runs counter to the educational mission of the college and undermines the heart of education itself. Artificial Intelligence, large language models, and other such technologies hold promise for deploying knowledge in service to others and accelerating the discovery of new knowledge. However, such technology poses new challenges to pedagogy and to integrity. Within the context of the teaching mission of the college and consistent with the Student Code of Conduct, the authority to define the appropriate use, study, and deployment of these technologies rests with the faculty.
Individual course instructors, in coordination with their divisions, set policies regulating the use of generative AI tools in their courses, including allowing or disallowing some or all uses of such tools. Course instructors will set such policies in their course syllabi and clearly communicate such policies to students. Students who are unsure of policies regarding generative AI tools are encouraged to ask their instructors for clarification.
STUDENT HANDBOOK
Students are expected to follow all rules and regulations found in the Student Handbook.
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: Dr. Teresa Laman
Office location: Suite: 170 Office:172
Telephone number: 940-498-6263
E-mail address: tlaman@nctc.edu
Name of Instructional Dean: Debbie Huffman
Office location: Gainesville CTC 2106
Telephone number: 940-668-3357
E-mail address: dhuffman@nctc.edu