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Course Number: Course Title: Palm Beach State College Course Syllabus – Classroom Course

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Course Number: Course Title: Palm Beach State College Course Syllabus – Classroom Course
Palm Beach State College
Course Syllabus – Classroom Course
General Class and Course Information
Course Number: ACG2071
Course Title: Managerial Accounting
Term/Dates: 08/23 – 12/19/2016
Reference Number: 217745
Credit Hours: 3
Clock Hours:
Days: T/Th
Time: 11:00a.m – 12:15 p.m. Room: CA 109
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 responsibility accounting, differential analysis and capital investment analysis.
(This is the second course in an introductory series.)
Professor’s Information
Name: Gracelyn V. Stuart
Office Location: CA-111
Telephone: 561-862-4420
Email: [email protected]
Faculty Web Page:
Office Hours: Tues. 9:45 – 11:00 a.m. and 2:15 – 6:00 p.m.
http://www.palmbeachstate.edu/x461.xml?id=stuartg
Thur. 9:45 – 11:00 a.m. and 12:15 – 2:00 p.m.
Information on REQUIRED Textbooks:
Title
Managerial Accounting (PBSC soft
cover edition package with the
Connect access code)
Edition Author
15th
Ray H. Garrison &
Eric W. Noreen
Publisher
McGraw-Hill
Irwin
ISBN
9781308148380
Other Information on Textbooks and Materials needed for class:
Connect Plus access code ISBN# 9780077522926. Students who have used this tool recommends it highly.
There is an attachment with the course schedule/calendar with more information on Connect. If you are retaking the class, and paid for a 1-year subscription to Connect no more than a year ago, do not purchase
another access code. E-mail me and give me the course # and when you previously took the class and I will
try reaching out to them for a complementary code for you. Connect also allows you to use it FREE for
fourteen (14) days while you are waiting to purchase your access code. Make sure you continue to use your
same username and password when you register your access code. Also, the entire e-book comes with the
access code
Supplementary Books/Materials
1.
A small pocket calculator should be brought to each class.
2.
Several #2 pencils All work is to be done in pencil.
3.
Tutors in SLC lab (BT-216). Visit their web page at
https://www.palmbeachstate.edu/x13669.xml for location and hours.
4.
Printouts of the Power Point slides available at the course Blackboard site. It is strongly
recommended that you bring these to class and add your notes during the lecture.
5.
Study aids on the accounting web site: http://www.palmbeachstate.edu/programs/accounting
6.
A WILLING BODY AND BRAINS IN GOOD WORKING ORDER.
Template Date - July 2013
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Palm Beach State College
Course Syllabus – Classroom Courses
Course Learning Outcomes: As a result of taking this course, the student will be able to:


Compute cash flow from operating, investing, and financing activities and prepare a statement of cash flows.
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.
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
Prerequisite:
A grade of C or better in Financial Accounting (ACG2022)
You should expect to spend a minimum of ten-to-twelve (10-12) hours each week working on this
course. The specific time required will vary depending on your background. This estimate may
sound intimidating. However, I believe we should all be up front about what is required in order to be
successful. I am not trying to scare you away. There are many resources available to assist you in this
course. We have an accounting tutor (a real live person) in the Student Learning Center (SLC) and an SI Leader
who will meet with the class for one hour after each class. All these resources will only help if YOU
COMMITMENT THE NECESSARY TIME and use them. It is important not to get behind because last
minute cramming will not work in this course. Please! Don’t make this mistake. It is my desire that you all
succeed the first time around.
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Palm Beach State College
Course Syllabus – Classroom Courses
Blackboard Course Site: On this site you will find the voice-over Power Point lecture material that is used in
class for each chapter, as well as any other handouts relevant to the chapter.
Text Book Web Content Information:
As was mentioned earlier under “Required Textbook,” you are required to use the Connect homework
manager.
In addition to Connect, you are encouraged to use the electronic supplements offered by the Publisher. These
can be found at http://www.mhhe.com/garrison15e
Once at the site select Student’s Edition, and navigate by “site map” or select individual chapters.
HOMEWORK:
End of chapter homework assignments are to be completed using the Connect web site. Points will be assigned based on
the number of “life lines” utilized to arrive at the correct answers. These Exercises and Problems are selected to give
students practice in the skills taught in the class and are the minimum number that should be worked in order to be
successful in the course. Accounting majors should work as many as they can. IN ADDITION, IT IS EXPECTED
THAT THE APPROPRIATE SECTIONS OF THE TEXT WILL BE STUDIED. Please see the Connect site for due
dates.
Students should also make an effort to read the business section of a daily newspaper, and/or watch the business news on
television. Current real world financial information will be priceless to anyone taking a course in accounting.
Also see the course outline for further instructions on assignments.
The solutions to all of the end-of-chapter exercises and problems are now available at
http://www.palmbeachstate.edu/programs/accounting. Choose the link “Accounting Resources”, then “Accounting
Solutions,” click the button for managerial then follow the prompts for entering user name and password. Working out
the algorithmic version of these exercises and problems using Connect, and bringing your questions to class is the
key to success in this course! In addition, I encourage you to take advantage of the additional resources available on the
publisher’s website.
Academic Dishonesty Policy and Penalty for Violation:
Please see policy under "College Policies and Web Information" below.
Anyone found guilty of any of the above will receive a zero on the quiz, exam or assignment, for the first offense. And
will be referred to the Dean for dismissal from the college thereafter.
Please refer to the Palm Beach State College Student Handbook:
(http://www.palmbeachstate.edu/Documents/Marketing/studenthandbook.pdf) for further information.
Assignments, Tests, Quizzes and Final Exam Schedule, with percentage/points of grade:
See the course outline/calendar (addendum to the syllabus) for details on due dates, and what will be covered each
class so you can come prepared.
Absolutely no text lingo is allowed in this course.
Test dates are known in advance; please plan on being present and on time since no make-up exams
will be given. Points towards final grade will be made up as follows:
1.
2.
3,
Template Date – July 2013
5 in-class exams and your highest score double
Homework using Connect
Quizzes – 5 @ 20 points each
600 points
100 points
100 points
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Palm Beach State College
Course Syllabus – Classroom Courses
4.
Total
800 points
Grading:
Letter Grade
A
B
C
D
F
P
N
S
U
Points
720 to 800
640 to 719
560 to 639
480 to 559
Less than 480
NA
NA
NA
NA
Percentage (if applicable)
90 to 100
80 to 89
70 to 79
60 to 69
Less than 60
Grading Policy: Each assignment grade will be affected by the following:


completeness of all instructions
appearance, grammar, spelling, and proper sentence structure
Class Policies
Attendance: Professors are required to take attendance.
Students are expected to attend all class meetings 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. Attendance will be taken each class. Any student missing more than ten percent of classes will have
points deducted from their final average: two (2) points for each excessive absence.
If a student misses one-third or more of a class meeting, the student will be counted absent. Three tardies will count
as one absence. Leaving early is the same as being tardy. 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 family member. I will
decide on the validity of the excuses. Students are responsible for immediately informing me when they must miss class
sessions for emergency reasons.
Class attendance and timely completion of assigned materials are important for acquiring knowledge and
receiving a good grade. To maximize class value, please bring your homework related questions to each
class.
Electronic Device Use and Email Policy:
1. If you choose to take this course, you must have access to a computer that meets the basic computer
requirements - http://www.palmbeachstate.edu/x10620.xml.
2. No programmable calculators are allowed
3. Cell phones are to be turned off, or put on vibrate and completely out of view during class.
Email Policy:
Students may contact me at: [email protected]
And you may expect a reply within 48-hours Monday through Friday.
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Palm Beach State College
Course Syllabus – Classroom Courses
Late Assignment Policy:
If an assignment date must be missed due to an emergency situation, call or e-mail the instructor to make arrangements
prior to the end of the due date.
Make-up Exam Policy:
Absolutely no make-ups exams are allowed; thus the reason for dropping your lowest test score.
Withdrawal Policy:
See the policy under "College Policies and Web Information"
Other:
Professor’s Expectations:
I am assuming that everyone in this class understands the privileges and rewards of higher education, or else you
would not be registered for the course. Therefore, I expect everyone to conduct themselves in a polite and courteous
manner to me, as well as your classmates. The use of cell phones, pagers, beepers and any other disruptive devices
are prohibited to be used, or in view, during the class. In addition, please avoid leaving class early or arriving late.
These actions are considered rude and disruptive. In addition, they interrupt discussion of course material and other
student’s concentration. Please see the section entitled “Classroom Etiquette and Student Behavior Guidelines”
below for consequences of disruptive behavior.
With regards to preparedness for lass, I fully expect you to read the chapters we will be discussing before we go over
them in class. This will enhance your ability to comprehend the material, and provide a knowledge base so you will
know what questions to ask in class! A PALM BEACH STATE COLLEGE e-mail address is assigned to each student. But it
is your responsibility to activate your e-mail account. I will send notice of any announcements or changes during the
term via your Palm Beach State College e-mail account.
The amount of time spent on the course depends on the type of learner you are, the level of proficiency you are at,
and your desire to learn. Only you can determine how much time to spend, but the student should expect to spend at
least 10 - 12 hours a week on this course. Before you continue with the course, be sure you can devote the correct
amount of time to the subject. Be sure to take into account other course work, your work schedule (including travel),
your family life, and any other factors that may influence your study time. You are the most important factor in the
formula for your success. To succeed you must put in maximum effort and come to class with your questions.
You may not leave the room during an exam. If you have a cold or allergy problems, please remember to walk with
tissues. If you have a bladder problem, please remember to use the rest room before coming in to the exam.
Methods of Instruction:
The method of instruction will consist predominantly of lectures, augmented with class demonstration and
explanation of homework assignments and other related examples. In addition, discussion of homework assignments,
related examples, and the concepts and principles expressed and articulated in the text and lectures will also play a
vital role in the instruction of the course material.
Unique Requirements:
The course syllabi and outline/calendar can be found on my faculty home page at:
http://www.palmbeachstate.edu/x461.xml?id=stuartg. Please print these and bring them to
class.
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Palm Beach State College
Course Syllabus – Classroom Courses
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
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 November 4th. 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.
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Palm Beach State College
Course Syllabus – Classroom Courses
Department Contact Information:
Name: Robert Gillan
Telephone: 561-862-4796
Job Title: Dept. Chair
Office Location: AD-311
Email: [email protected]
Disclaimer
Changes may be made to the syllabus at any time during the term by classroom or e-mail announcement. It is the
responsibility of the student to make any adjustments as announced.
Hope you have fun while learning managerial accounting this semester.
Template Date – July 2013
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