Course Syllabus
Jump to Today
NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
COURSE AND INSTRUCTOR INFORMATION
Course title: Principles of Managerial Accounting
Course prefix, number, and section number: ACCT 2302 0400
Semester/Year of course: Spring 2025
Semester start and end dates: 1/21/2025-5/17/2025
Modality (Face to face/Synchronous or Asynchronous online/Hybrid): In Person or face to face
Class meeting location, days, and times: Room 364. Monday and Wednesday at 11 to 12:20
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 8:20 to 9:20. 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 (Spring 2025):
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
Spring 2025 Schedule
Week 1 Chapter 1 January 21 to January 26
Week 2 Chapter 2 January 27 to February 2
Week 3 Chapter 3 February 3 to February 9
Week 4 Ch 1-3 test February 10 to February 16
Week 5 Chapter 4 February 17 to February 23
Week 6 Chapter 5 February 24 to March 2
Week 7 Chapter 6 March 3 to March 9
Week 8 Chapter 7 March 10 to March 16
Spring Break March 17 to March 23
Week 9 Ch 4-7test March 24 to March 30
Week 10 Chapter 8 March 31 to April 6
Week 11 Chapter 9 April 7 to April 13
Week 12 Chapter 10 April 14 to April 20
Week 13 Ch 8-10 test April 21 to April 27
Week 14 Chapter 11 & 12 April 28 to May 4
Week 15 Chapter 14 May 5 to May 11
Week 16 Ch 11, 12 & 14 Final May 12 to May 17
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 not 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:
April 7
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
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 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 173
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