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Course Number: Palm Beach State College Course Syllabus – Classroom Course
Palm Beach State College
Course Syllabus – Classroom Course
General Class and Course Information
Course Number: ACG 2071 Course Title: Managerial Accounting
Term/Dates: Summer: 2016-3
Reference Number: 212677
Credit Hours: 3
Days: Monday & Wednesday
Time: 10:00am - 11:45am
Room: BA 307
Course Description: Introduction to managerial accounting concepts including financial statement analysis,
accounting's role in management decision making, cost concepts and behavior, job order and process cost accounting,
cost volume profit analysis, budgeting, responsibility accounting, differential analysis and capital investment analysis.
(This is the second course in an introductory series.)
Prerequisites: Financial Accounting (ACG 2022) or equivalent.
Professor’s Information
Name: Robin D'Agati
Telephone: (561) 868-3173
Faculty Web Page:
http://www.palmbeachstate.edu/pf/Faculty.aspx?id=dagatir&S=1
Office Location: BA 312
Email: [email protected]
Office Hours: are posted on my website (see
above) and outside my office door.
Information on REQUIRED Textbooks:
Title
Managerial Accounting
Edition Author
15th
Garrison, Noreen &
Brewer
Publisher
McGraw-Hill.
Copyright 2014
ISBN
Hardcover (new or used):
ISBN
13:
978-0-07802563-1
OR
Softcover (PBSC edition):
ISBN 13: 9781308148380
ConnectPlus is NOT
REQUIRED for this class.
Supplementary Books/Materials
Title
NA
Edition Author
NA
NA
Publisher
NA
ISBN
NA
Other Information on Textbooks and Materials needed for class:
OPTIONAL (BUT STRONGLY SUGGESTED)
 Printouts
of
Power
Point
slides.
The
Power
Point
slides
are
available
at:
http://www.palmbeachstate.edu/programs/accounting/ . Choose the link “Accounting Resources;” then chose
the link “Accounting Solutions;” then select “managerial;” then enter YOUR PBSC Id and password.
Template Date - July 2013
1
Palm Beach State College
Course Syllabus – Classroom Courses
Course Learning Outcomes: As a result of taking this course, the student will be able to:
•
Analyze financial statements using horizontal, vertical and trend analysis, and apply ratio analysis to determine a
business's liquidity, profitability, solvency and market value.
•
Define the role of the accountant in management decision making, and state the similarities and differences
between financial and managerial accounting.
•
Classify costs and manufacturing inventories and differentiate between direct and indirect costs and factory
overhead.
•
Record material, labor and factory overhead in the manufacturing process, and compute and apply
predetermined overhead rates.
•
Determine product cost using job order costing or process costing techniques.
•
Differentiate between variable, fixed, and mixed costs.
•
Compute, using formulas or graphs, break-even points and net income at different levels of desired income, and
how to compute margin of safety.
•
Demonstrate how controllable costs and non-controllable costs, differential costs, discretionary costs, sunk
costs, and opportunity costs are used in decisions to add or drop product lines, make or buy material and establish
selling prices.
•
Employ techniques of differential analysis to determine whether to lease or sell, discontinue an unprofitable
segment, make or buy, or accept business at a special price.
•
Prepare a master budget, and describe the basic principles of strategic planning.
•
Differentiate between responsibility accounting by cost, revenue and investment centers.
•
Prepare a flexible budget, and explain the principles of management by exception.
•
Account for standard costs, price and quantity variances, time and efficiency variances, and variable overhead
spending and efficiency variances and fixed overhead budget and production volume variances.
•
Explain the nature of capital investment analysis and the use of present value in making capital investment
decisions.
•
Describe the philosophy of planning and controlling capital investment expenditures.
Template Date – July 2013
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Palm Beach State College
Course Syllabus – Classroom Courses
Full Course Outline - Click on the following link: Course Outlines and enter the course number (no space between the
prefix and the number).
Class Information
DAY
DATE
TOPIC(S)
Monday
05/16/16
Introduction / Lecture Chapter 1
Wednesday
05/18/16
Lecture Chapter 2
Monday
05/23/16
Review Chapter 1 & Chapter 2 homework
Wednesday
05/25/16
Test 1 (Chapters 1 & 2)
Monday
05/30/16
NO CLASS - MEMORIAL DAY
Wednesday
06/01/16
Lecture Chapter 3
Monday
06/06/16
Review Chapter 3 homework
Wednesday
06/08/16
Test 2 (Chapter 3)
Monday
06/13/16
Lecture Chapter 5
Wednesday
06/15/16
Review Chapter 5 homework
Monday
06/20/16
Lecture Chapter 6
Wednesday
06/22/16
Review Chapter 6 homework
Monday
06/27/16
Lecture Chapter 8
Wednesday
06/29/16
Test 3 (Chapters 5, 6 & 8)
Monday
07/04/16
NO CLASS - INDEPENDENCE DAY
Wednesday
07/06/16
Lecture Chapter 9
Monday
07/11/16
Lecture Chapter 10
Wednesday
07/13/16
Review Chapter 10 homework
Monday
07/18/16
Lecture Chapter 11
Wednesday
07/20/16
Test 4 (Chapters 9, 10 & 11)
Monday
07/25/16
Lecture Chapter 12
Wednesday
07/27/16
Review Chapter 12 homework
Monday
08/01/16
Lecture Chapters 13 and 15
Wednesday
08/03/16
Review Chapters 13 & 15 homework
Monday
08/08/16
Test 5 (Chapters 12, 13 & 15)
Template Date – July 2013
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Palm Beach State College
Course Syllabus – Classroom Courses
Academic Dishonesty Policy and Penalty for Violation:
Academic dishonesty includes the following actions, as well as other similar conduct aimed at making false
representation with respect to the student's academic performance:
(1) Cheating on an exam, (2) Collaborating with others on work to be presented, if contrary to the stated rules of the
course,
(3) Submitting, if contrary to the rules of the course, work previously submitted in another course, (4) Knowingly and
intentionally assisting another student in any of the above actions, including assistance in an arrangement whereby
work, classroom performance, examination, or other activity is submitted or performed by a person other that the
student under whose name the work is submitted or performed, (5) Plagiarism.
Please refer to the Palm Beach State College Student Handbook
(http://www.palmbeachstate.edu/catalog/studenthandbook/default.aspx ) for further information.
On the first incident of academic dishonesty the student will receive a zero for the activity. If the student engages in a
second incident of academic dishonesty the student will receive an F for the course.
Assignments, Tests, Quizzes and Final Exam Schedule, with percentage/points of grade:
Homework Assignments
Homework
Chapter 1: Question 1-1, 1-5, 1-6
Chapter 2: Exercises 2-3 (also determine if the product cost is direct or indirect), 2-4, 2-5, 2-13, 2-14 (1 & 2 only), 2-15
(also determine if the product cost is direct or indirect); Problems 2-25
Chapter 3: Exercises 3-11, 3-18, 3-20; Problems 3-24
Chapter 5: Exercise 5-4, 5-5, 5-6, 5-13, 5-17
Chapter 6: Problem 6-21; homework handout
Chapter 8: Exercises 8-1, 8-2, 8-3, 8-4, 8-5, 8-6 (NOTE: for exercises 3-6 – prepare the first budgeting period only).
Chapter 9: Exercises 9-10, 9-11, 9-12, 9-13
Chapter 10: Exercises 10-1, 10-2, 10-3, 10-8
Chapter 11: Exercise 11-6
Chapter 12: Exercises 12-1, 12-2, 12-3, 12-4, 12-8
Chapter 13: Exercises 13-7, 13-15; Problem 13-16
Chapter 15: Exercises 15-1, 15-2, 15-3 (A/R turnover), 15-4 (Times interest earned, Debt to Equity ratio), 15-5 (Gross
margin percentage).
The assignments noted above provide vital practice of the principles and concepts discussed in the chapters and lectures
throughout the course. It is essential that you attempt each exercise and problem assigned above to help develop the skill
necessary to succeed and perform well in this course and on examinations. The working papers noted above contain a
template for each exercise and problem and are extremely useful in doing your homework. Most, if not all, homework will
be reviewed in class.
Template Date – July 2013
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Palm Beach State College
Course Syllabus – Classroom Courses
The solutions to all of the BOOK homework exercises and problems are available at
http://www.palmbeachstate.edu/programs/accounting. Choose the link “Accounting Resources;” then click on
“Accounting Solutions;” then select “managerial;” then enter YOUR PBSC ID and password. I strongly encourage you to
complete as many homework exercises and problems as possible.
The solutions to all EXTRA homework problems (homework hand-outs) are located on my website (under “Links”):
http://www.palmbeachstate.edu/pf/Faculty.aspx?id=dagatir&S=1
Working out these exercises and problems is the key to success in this class!
Late Assignment Policy: No late work will be accepted
Grading Scale and Policy:
The course grade will be based on FIVE examinations. Each student’s grade will be based on the average of the FIVE
examination scores.
Each student is required to bring a scantron (half-sheet), pencil, eraser, and a basic calculator to each examination.
Each student may have the opportunity to earn extra credit. Each exam may include built-in extra credit points.
Additional extra credit assignments may be available during the semester.
Grading:
Letter Grade
A
B
C
D
F
P
N
S
U
Points
Percentage (if applicable)
90% - 100%
80% - 89%
70% - 79%
60% - 69%
Below 60%
Class Policies
Attendance: Professors are required to take attendance.
Students are expected to attend all courses and course activities for which they are registered. Any class meeting
missed, regardless of cause, reduces the opportunity of learning and may adversely affect a student's achievement in
the course. If a student is unable to attend a class, it is the student’s responsibility to arrange to make-up any material
missed. An accurate record of attendance will be kept for each class.
Template Date – July 2013
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Palm Beach State College
Course Syllabus – Classroom Courses
Students, when officially representing the College, such as on a field trip, shall not be counted absent, provided their
professors are given prior notification and any missed assignments are subsequently completed to each professor's
satisfaction.
Students will be granted excused absences in the case of a substantiated emergency such as a confining illness, a serious
accident, or the death of an immediate relative. Professors decide on the validity of the excuses and provide
opportunities for students to complete any required make-up work. Students are responsible for immediately informing
their professors when they must miss class sessions for emergency meetings.
Electronic Device Use and Email Policy:
Students should understand the privileges and rewards of higher education and conduct themselves in a polite and
courteous manner. Each student should be attentive and ready to listen and discuss the topics covered in each class. All
cell phones and other communication devices must be turned off and placed out of sight when in class so as to avoid
disruption unless previous arrangements have been made with the instructor. Failure to strictly abide by this
requirement will result in negative consequences that may include, but not be limited to, the student being asked to
leave the class for the remainder of the class session. Please avoid arriving late or leaving early. These actions are
considered rude and interrupt discussion of course material and student concentration. For consequences of disruptive
behavior please see “Classroom Etiquette and Student Behavior Guidelines” below.
Late Assignment Policy:
No late work will be accepted.
Make-up Exam Policy:
Make-up examinations will be granted for SUBSTANTIATED EMERGENCIES, i.e. physically or legally unable to attend
class. Only one make-up exam is permitted per semester. The make-up exam must be completed as soon as the student
is cleared to return to school. There is a college fee for administering make-up exams.
A SUBSTANTIATED EMERGENCY means that you must provide DOCUMENTATION for the absence. For example, if you
are sick – this means that you MUST provide a doctor’s note excusing you from that class. If you cannot substantiate the
reason for your absence then you WILL NOT BE ALLOWED TO MAKE-UP THE EXAM.
You also MUST contact your professor regarding the missed exam AS SOON AS POSSIBLE (via email or phone). DO NOT
WAIT UNTIL THE NEXT CLASS TO COMMUNICATE WITH YOUR PROFESSOR REGARDING THE MISSED EXAM.
Withdrawal Policy:
The professor does NOT withdraw students from the class.
Template Date – July 2013
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Palm Beach State College
Course Syllabus – Classroom Courses
Other:
Tardiness:
Please arrive to class on time. The professor will provide a sign-in sheet on which students will clearly sign only their
own names upon arrival in the classroom. Once class begins a “tardy” sign-in sheet will be provided. All students
who arrive after class has begun will sign in on this sheet. Students are expected to attend class on time and stay
until class is dismissed. Arriving late or packing up to leave prior to dismissal are both considered to be a “tardy.”
Being tardy is disruptive and disrespectful to your professor as well as your classmates. Signing in then leaving the
room and not returning until after class has begun will also be considered a tardy. Leaving the room during class will
also be considered a tardy.
The first two occurrences of tardiness will have no consequence to the student’s grade. On the third occurrence of
tardiness the professor will subtract 3 points from the student’s total test points. For every occurrence of tardiness
after the third one an additional 2 points will be deducted from the student’s total test points.
College Policies and Web Information
Academic Dishonesty
Academic dishonesty includes the following actions, as well as other similar conduct aimed at making false representation with
respect to the student's academic performance:
(1) Cheating on an exam, (2) Collaborating with others on work to be presented, if contrary to the stated rules of the course,
(3) Submitting, if contrary to the rules of the course, work previously submitted in another course, (4) Knowingly and intentionally
assisting another student in any of the above actions, including assistance in an arrangement whereby work, classroom
performance, examination, or other activity is submitted or performed by a person other that the student under whose name the
work is submitted or performed, (5) Plagiarism.
Please refer to the Palm Beach State College Student Handbook (www.palmbeachstate.edu/current for link to the student
handbook).
Classroom Etiquette and Student Behavior Guidelines
Students will demonstrate respect for professors and fellow students. Behavior that is disruptive to a positive learning environment
reported by the professor will result in a warning on the first instance; the second instance might result in expulsion from the course
or campus.
Computer Competency Component
Each student will, to the satisfaction of the professor, demonstrate a fundamental understanding of basic computer operations
through various professor-determined exercises and/or assignments.
Disability Support Services
Students with disabilities are advised, in compliance with federal and state laws, that accommodations and services are available
through the office of Disability Support Services (DSS). It is the student's responsibility to contact Disabled Student Services Advisors
and to submit appropriate documentation prior to receiving services. Please see the website at www.palmbeachstate.edu/current
for web address for Disability Support Services.
Eating, Drinking and Smoking
Eating and drinking are confined to areas designated on the campus. Smoking is not permitted in any College building and only in
areas designated at each campus.
Final Course Grade Appeal
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Palm Beach State College
Course Syllabus – Classroom Courses
The evaluation of academic work is the responsibility of the faculty member/instructor. The method for assigning the final course
grade is established by the faculty member/instructor. Per Board Rule 6Hx-18-3.191, faculty/instructors shall communicate the
grading policy of the course to their students in writing. If this policy changes during the term, students should be notified of any
changes in writing. The method to determine final course grades must be given to students in a course syllabus at the beginning of
the class. Should a student have a question about a final course grade, please follow the procedures as outlined in the student
handbook: www.palmbeachstate.edu/current.
Mid-Term Grade Reporting
Within one week after the close of the mid-term grading period, mid-term grades will be made available to all students for each
class by either written notification or individual conference.
Student Responsibility Policy
When a student attends the College, s/he becomes subject to its jurisdiction. Students are expected to conduct themselves in a
responsible manner, in all areas of campus life. By enrolling, they pledge to obey the rules and regulations of the College and are
responsible for observing all College policies and procedures as published in the student handbook, the College catalog and other
College publications. The student will be responsible for preparing for class, participating in class, and completing assignments on
time.
Palm Beach State Websites of Interest
Please see this web page (www.palmbeachstate.edu/current) for a list of web addresses for students.
Withdrawal Policy for Individual Courses
The last day to withdraw from a College course with a "W" grade in this course is July 11, 2016 It is the responsibility of the student
to use the PantherWeb system or visit a campus Registrar’s office to withdraw. An official withdrawal entitles the student to a grade
of "W" in the class.
Other Information from your Professor:
Email Policy: Contact me via email with any questions you might have. Make sure to include your FULL NAME and
CLASS in the email (i.e. This is Jane Doe – I am in your Monday/Wednesday 1230 Financial Accounting class). Email will
be checked Monday – Friday during business hours.
Equipment and Supplies: Required equipment and supplies include the textbook, working papers (or a suitable
substitute) pencil, pen, eraser, note paper, and a basic calculator. These items should be brought to each class.
Programmable calculators and cell-phone calculators are not permitted for testing.
All work must be done in pencil.
Classroom Etiquette and Student Behavior Guidelines
Students will demonstrate respect for professors and fellow students. Behavior that is disruptive to a positive learning
environment reported by the professor will result in a warning on the first instance; the second instance might result in expulsion
from the course or campus. The expected behavior includes:
1. Arriving to class on time.
2. Conversations among students should be reserved for outside of class.
3. Leaving and entering class should be reserved only for physical emergencies. DO NOT leave the room during an exam. If
you do so you are done with the exam.
4. Please sharpen pencils before class begins.
5. Cell phones and similar devices should be silenced during class.
6. Computers should remain off during lectures until the professor directs them to be turned on for class activities. Surfing
the internet and using e-mail during class is not acceptable.
7. Absolutely no printing is allowed unless you are directed to do so by the professor.
Template Date – July 2013
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Palm Beach State College
Course Syllabus – Classroom Courses
Publisher’s Website
The publisher has on-line resources to help you with this class: at
http://highered.mcgraw-
hill.com/sites/007802563x/student_view0/index.html
Disclaimer
Changes may be made to the syllabus at any time during the term by announcement of the professor. It is the
responsibility of the student to make any adjustments as announced.
ACADEMIC ADVISOR FOR BUSINESS PROGRAMS
Karen Handy
BA 113
(561) 868-3054
[email protected]
Department Contact Information
Name: Division of Business/Computer Science
Telephone: (561) 868-3801
Job Title:
Template Date – July 2013
Office Location: BA102
Email: [email protected]
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