ACNT 2311 300 Syllabus

NORTH CENTRAL TEXAS COLLEGE

COURSE SYLLABUS

 

 

Course Title:

Managerial Accounting

Course Prefix & Number: 

ACNT 2311

Section Number: 

300

Semester/Year:

FA 21

Semester Credit Hours:

3

Lecture Hours:

48

Lab Hours:

16

Course Description (NCTC Catalog):

Practical applications of accounting with emphasis on cost behavior, capital management decisions, budgeting, and financial statement analysis.

Course Prerequisite(s) or Corequisite(s): ACNT 1304

Required or Recommended Course Materials:

 

Required: Managerial Accounting 8e by Wild and Shaw.  McGraw Hill Connect access code.  Access Code includes Connect access, e-text and SmartBook. A 2 week trial access is available.  See Canvas for instructions.

 

The access cards are available for purchase at the NCTC bookstores.

 

Required: Access to a computer internet access and a browser.  Calculator. Notebook. Pen/pencil.

 

 

 

 

             

 

 

INSTRUCTOR INFORMATION

Name of Instructor:

Dee Amaradasa

Campus/Office Location:

Online via Canvas (Inbox or WebEx Conference)

Telephone Number:

940-498-6414

E-mail Address:

damaradasa@nctc.edu  NOTE – Your instructor will not respond to e-mail sent from your personal or work e-mail addresses.  Please use Canvas mail or NCTC Lion Mail to communicate with your instructor.

 

 

 

 

OFFICE HOURS

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

8 pm –

10 pm Online via Canvas or WebEx – by appointment.

8 pm –

10 pm Online via Canvas or WebEx – by appointment.

 

6 pm –

10 pm Online via Canvas or WebEx – by appointment.

 

 

 

Note:  Although these are my scheduled office hours, you may contact me anytime via Canvas Mail.

 

STUDENT LEARNING OUTCOMES (From Academic Course Guide Manual/Workforce Education Course Manual/NCTC Catalog

At the successful completion of this course the student will be able to:

Apply accounting concepts to analyze and interpret information for management decision-making.

 

GRADING CRITERIA

# of Graded Course Elements

Graded Course Elements

Percentage or Point Values

Various

Homework Assignments

30%

Various

Practice Assignments/Discussions/ Activities

20%

Various

Data Analytics Assignments

15%

4

Unit Exams

35%

 

 

100%

 

 

Letter grades for this course will be assigned in accordance with NCTC standard grading policy. 

     

A

90% - 100%

 

D

60% - 69%

B

80% - 89%

 

F

0 – 59%

C

70% - 79%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COURSE SUBJECT OUTLINE (Major Assignments, Due Dates, and Grading Criteria)

Week

Topic

Tentative Assignments

Due Dates

1

Ch. 1 Managerial Accounting Concepts and Principles

Week 1 Extra Credit – Introduce Yourself

 

8/29/2021

2

Ch. 1 Managerial Accounting Concepts and Principles

Ch. 2 Job Order Costing and Analysis

Week 2 - Practice Assignments/Discussion/Activities

Week 2 - Chapter 1 Homework

Week 2 - Chapter 1 Data Analytics Assignments

 

9/6/2021

3

Ch. 2 Job Order Costing and Analysis

Ch. 4 Activity-Based Costing and Analysis

Week 3 - Practice Assignments/Discussion/Activities

Week 3 - Chapter 2 Homework

Week 3 - Chapter 2 Data Analytics

9/12/2021

4

Ch. 4 Activity-Based Costing and Analysis

Ch. 5 Cost Behavior and Cost-Volume-Profit Analysis

Week 4 - Practice Assignments/Discussion/Activities

Week 4 - Chapter 4 Homework

Week 4 - Chapter 4 Data Analytics

9/19/2021

5

Ch. 5 Cost Behavior and Cost-Volume-Profit Analysis

Exam 1 – Ch 1, 2 and 4

Week 5 - Practice Assignments/Discussion/Activities

 

9/26/2021

6

Ch. 6 Variable Costing and Analysis

 

 

 

 

 

 

Week 6 - Practice Assignments/Discussion/Activities

Week 6- Chapter 5 Homework

Week 6 - Chapter 5 Data Analytics

Week 6- Chapter 6 Homework

Week 6 - Chapter 6 Data Analytics

10/3/2021

7

Ch. 7 Master Budgets and Performance Planning

Week 7 - Practice Assignments/Discussion/Activities

Week 7 - Chapter 7 Homework

Week 7 - Chapter 7 Data Analytics

10/10/2021

8

Ch. 8 Flexible Budgets and Standard Costs

 

Exam 2 – Ch 5, 6 and 7

Week 8 - Practice Assignments/Discussion/Activities

 

10/17/2021

9

Ch. 8 Flexible Budgets and Standard Costs

Week 9 - Practice Assignments/Discussion/Activities

Week 9 - Chapter 8 Homework

Week 9 - Chapter 8 Data Analytics

10/24/2021

10

Chapter 9: Performance Measurement and Responsibility Accounting

 

Week 10 - Practice Assignments/Discussion/Activities

Week 10 - Chapter 9 Homework

Week 10 - Chapter 9 Data Analytics

10/31/2021

11

Ch. 10 Relevant Costing for Managerial Decisions

 

Exam 3 – Ch 8 and 9

Week 11 - Practice Assignments/Discussion/Activities

 

11/7/2021

12

Ch. 10 Relevant Costing for Managerial Decisions

 

Week 12 - Practice Assignments/Discussion/Activities

Week 12 - Chapter 10 Homework

Week 12 - Chapter 10 Data Analytics

11/14/2021

13

Ch. 11 Capital Budgeting and Investment Analysis

Week 13 - Practice Assignments/Discussion/Activities

 

11/21/2021

14

Ch. 11 Capital Budgeting and Investment Analysis

No Assignments Due

11/28/2021

15

Ch. 11 Capital Budgeting and Investment Analysis

Week 15 - Practice Assignments/Discussion/Activities

Week 15 - Chapter 11 Homework

Week 15 - Chapter 11 Data Analytics

12/5/2021

16

Final Exams

Exam 4 – Ch 10 and 11

 

THURSDAY

12/9/2021

 

 

 

CAPSTONE REQUIREMENTS FOR ACCOUNTING MAJORS

The capstone for the Accounting Technician Certificate is a comprehensive program exam with a score of 70% or higher.  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.

 

 

 

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 the student is absent due to illness or emergencies as determined by the instructor.  It is the student 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.  A student who is compelled to be absent when a test is given should petition the instructor, in advance if possible, for permission to postpone the exam.  Student 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)

This class will have online live lectures via Cisco WebEx. The instructor will record the lectures for students who are unable to attend the live lectures.

 

Attendance in your online course will be measured by the completion of graded assignments by their suggested 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.

 

WITHDRAWING FROM A COURSE

 

Last day to withdraw from a course with a “W” is   November 1st, 2021.

 

Students can learn more about the withdraw policy and procedure by http://www.nctc.edu/current-students/drop-withdraw-class.html

 

COURSE TYPE

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

o        Academic NCTC Core Curriculum Course

o        WECM Course

STUDENT HANDBOOK

Students are expected to follow all rules and regulations found in the student handbook and published online.

 

 

 

ACADEMIC DISHONESTY

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)]”.

 

Please refer to the student handbook on consequences for academic dishonesty.

 

 

GRADE APPEALS AND INCOMPLETE GRADES

 

Students can read more about the college's grade appeal processes and procedures for assigning incomplete grades by visiting the Academic Catalog:  https://www.nctc.edu/catalog/academic-policies/grades-reports/student-grade-appeal.html  and https://www.nctc.edu/catalog/academic-policies/grades-reports/incomplete-grades.html .

 

COVID-19 Policies

 

Syllabi statement regarding potential Conversion of Onsite Classes to Online/Remote Format: North Central Texas College students should be aware that in the event of a college closure due to COVID-19 or other health related crisis, onsite classes will be converted to an online/remote format. Students should plan ahead to ensure they have access to the computer equipment (either PC, MAC, or tablet), webcam, and internet connectivity to continue their classes in an online/remote format. Please read all your official North Central Texas College student emails as the transition from onsite to online/remote might require a reorganization in your personal situation. Students will be granted a 72-hour transition and grace period. Online classes will continue as scheduled without disruption. Contact your Instructor as the situation arises. These policies and procedures were updated on July 27, 2021 and are subject to change as conditions change.

 

Syllabi Statement Regarding Face Coverings: Per the North Central Texas College guidance on face coverings on campus, in the instructional setting, faculty and students are not required to wear face coverings, such as masks or face shields. In May, Texas Governor Gregg Abbott released an Executive Order prohibiting Government entities from mandating the use of masks. As a political subdivision of the State of Texas, NCTC will follow the Governor’s Executive Order for Government entities and effective immediately NCTC is no longer mandating the use of masks while on campus. This order does not mean that you cannot choose to wear a mask, rather it is no longer allowed to be mandated. These policies and procedures were updated on May 19, 2021 and are subject to change.

 

Return to Standard Attendance Protocol for Face-to-Face Meetings: In spring 2020, we faced an unprecedented situation in which all of us had to be flexible and make prudent decisions in the best interest of our families, our campus, and our community. In light of this, North Central Texas College is temporarily establishing the requirement that faculty keep records of student attendance for face-to-face course meetings as well as a documented seating chart. In addition, students who are sick or need to quarantine should not attend classes. Students will not be required to provide formal documentation from a health care provider and will not be penalized for COVID-19 related absences when proper notification to campus health officials is made in accordance with the guidelines stated below.

 

Faculty will:

 

  • Notify students about important course information and delivery changes through Canvas and campus email.

 

Students should:

  • Provide notification to campus officials if they have tested positive for COVID-19 or have to quarantine so we can confirm reported absence with instructors, monitor, and assist the campus community.
  • Notify instructors in advance of the absence.
  • Connect with that class through Webex if the class session is being transmitted in a hybrid fashion.
  • Keep up with and/or make up missed classwork or assignments.
  • Submit assignments digitally through Canvas or other means as announced by your instructor.
  • Work with their instructors to reschedule exams, labs, and other critical academic activities described in the course syllabus.
  • Check Canvas and campus email daily to receive important announcements pertaining to the course.

During the fall 2021 semester, faculty with face-to-face meetings will establish assigned seating/work stations to facilitate roll-taking, and, if necessary, contact tracing. Additionally, we ask all members of the College community to be attentive to their health, and safeguard others, by following the CDC’s guideline to “stay home when you are sick.” You should stay home if you have symptoms. More information on what to do if you are sick is available at the CDC’s website.

Additional NCTC information is available at http://www.nctc.edu/coronavirus/index.html

 

 

 

 

 

 

QUESTIONS, CONCERNS, or COMPLAINTS

Name of Chair/Coordinator:

Dr. Cherly Furdge

Office Location:

Corinth Campus, Suite 239 Office 234

Telephone Number:

940-498-6238

E-mail Address:

cfurdge@nctc.edu

Name of Instructional Dean:

Debbie Huffman

Office Location:

Gainesville

Telephone Number:

940-668-3357

E-mail Address:

dhuffman@nctc.edu

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