COURSE SYLLABUS
Catalog Description:
ACCT 2402
Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements; and asset and equity accounting in proprietorships, partnerships, and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing.
Introduction and Rationale for the Course
Principles of Managerial Accounting is designed to introduce students to the use of accounting information in business decision making. The course will focus on using accounting information for product costing and the use of product costs for decision making and developing organizational strategies. Additionally, the course will review the use of accounting information for planning, control, and performance evaluation purposes in business organizations today. Manufacturer accounting, use of budgets, management decision making tools, including use of electronic spreadsheets, and capital investment decision models are also covered.
Instructional Materials:
Text: Financial and Managerial Accounting (Loose Pgs)(w/CengageNow2), 13/E
ISBN-13: 9781305516717
Publisher: Cengage Learning Author: Warren, Reeve, Duchac
Copyright: 2016
- Students are required to have the textbook and CengageNow2, paid access code on the first (1st) day of class –OR- register with the temporary trial version of The course section information to CengageNow2 will be provided in the Blackboard course, under the Getting Started tab. Note: The temporary trial version of CengageNow2 is good for approximately 21 days and provides access to CengageNow2 and an eBook. Failure to have the textbook and access to the trial version of CengageNow2 on the first day of classes doesn’t exempt the student from meeting the due dates for quizzes, assignments, or exams.
Supplies: Calculator, pencils, eraser, ruler, notebook paper, access to computer with Internet access and printer. Access to Microsoft Word and Excel.
Method of Instruction
This course will be a taught by a variety of methods including group discussions, labs, research paper, and homework assignments.
Method of Evaluation
Grades in this course will be evaluated on the following criteria:
Assignments: All assignments for this course must be completed and submitted within the unit due dates. Most assignments will be completed on the CengageNow2. Students MUST have an access code in order to enter the CengageNow2 homework section, as well as, course supplements and study tools. ALL other assignments will be submitted through the Blackboard “Assignment” link. Assignments not submitted through the CengageNow2 link must be submitted in either Microsoft Word, Excel, PDF or Rich Text format. No other formats will be accepted. DO NOT USE THE DIGITAL DROPBOX OR EMAIL TO SUBMIT ASSIGNMENTS. Assignments that are not submitted under the appropriate assignment link will not be accepted. Students MUST do a virus scan before submitting assignments as attachments. Please scan both your computer and the file you intend to post. Your instructor reserves the right to refuse emails or assignment attachments from students if a virus is detected. You are responsible to check your work for both format and viruses. Assignments infected by a virus or submitted in a different format than listed above, will not be accepted and considered late. In most cases, once an assignment has been submitted through the CengageNow2 assignment link, you will receive an immediate score. For assignments submitted through the Blackboard Assignment link, you will see an “!” in the grade book. This means your assignment has been submitted and is waiting to be graded. Once the assignment is graded, the grade book on Blackboard will be updated and you will be able to see any instructor comments by clicking on the grade for that assignment.
Discussion – Participation: Discussion questions will be posted that covers the upcoming unit of study and related assignments. Each discussion question will have a specific due date. Students are required to post their original discussion posting by Thursday at 11:55PM of each week and must be at least 100 words. The student’s response postings to fellow classmates will be due by Sunday, of the week at 11:55PM. Your response postings are beyond your original response to each of the discussion questions. For example, if your original discussion question is posted by Thursday, the one response to your fellow classmates will be due by Sunday of the same week. Please note that these are the MINIMUM standards. Our course will be more interactive and enjoyable if you post to more than one learner’s responses per week, however, please post something that adds to the discussion. Do not simply restate what someone else has said. Also, the sooner you post your initial discussion response, the sooner your fellow learners can respond to you. The goal is to have a continuous discussion in class during the week, so post early and post often.
Chapter Quizzes: There will be 12 Chapter quizzes for this course, with the lowest TWO (2) quiz scores dropped. Each quiz group will be worth 10 points. Quizzes will be given online, and can be taken from any computer. The online quizzes will be timed and MUST be completed once started. Please note, it is important to schedule your quizzes at a time when you won’t be interrupted. YOU WILL NOT BE ABLE TO START AND STOP THE QUIZZES. ONCE YOU START A QUIZ, YOU MUST COMPLETE IT OR YOU WILL ONLY RECEIVE POINTS FOR THE COMPLETED PORTION. CAUTION: DO NOT wait for the last minute to take a quiz. Be aware that technology issues can and do occur, however, these will not be acceptable excuses for missing a quiz. NO MAKE UP QUIZZES WILL BE ALLOWED.
Accounting Paper: An Accounting paper on the topic of managerial accounting will be assigned at the beginning of this course. Details about this paper can be found on Blackboard, under Assignments. Please reference the course outline and/or research paper criteria document for due dates.
Exams: There will be three (3) exams for this course worth 100 points each. Exams 1, 2, and 3 will be given online and can be taken from any computer. The online exams will be timed and MUST be completed once started. You will have TWO (2) hours to complete each exam and ONE (1) attempt for each. Please note, it is important to schedule your exam at a time when you won’t be interrupted. YOU WILL NOT BE ABLE TO START AND STOP THE EXAMS. ONCE YOU START AN EXAM, YOU MUST COMPLETE IT OR YOU WILL ONLY RECEIVE POINTS FOR THE COMPLETED PORTION. CAUTION: DO NOT wait for the last minute to take an exam. Be aware that technology issues can and do occur, however, these will not be acceptable excuses for missing an exam. NO MAKE UP EXAMS WILL BE ALLOWED.
Final Exam: No cumulative final exam will be given for this course. Exam 3 will be given in place of a final exam and must be taken during the final exam week. Refer to the course outline for Exam 3 content and exact testing windows and deadlines.
Grading Criteria
The grading criteria for this course will be based on the following::
Discussion Board (8 @ 10 pts) 80 pts.
Quizzes (10 @ 10 Points Each Recorded) 100 pts *
*12 Quizzes, lowest 2 scores dropped
Assignments (12 @10pts) 120 pts
Accounting Paper 50 pts
Exams (3 @ 100) 300 pts
Total 650 pts
A = 585 – 650 90% – 100%
B = 520 – 584.9 80% – 89.9%
C = 455 – 519.9 70% – 79.9%
D = 390 – 454.9 60% – 69.9%
F = 389.9 & Below
No grade of “I” (Incomplete) will be given unless there are extenuating circumstances, all work as of the request has been completed with passing grades and the student has attended class regularly to date. An incomplete will be given only upon the student’s request AND the instructor’s approval. An incomplete grade must be made up before the end of the following semester or it will automatically become an “F”.
Gradebooks
All grades will be posted in the Blackboard master grade book throughout the course, however, CengageNow2assignment and quiz grades will automatically be posted and available for viewing in the CengageNow2 grade book upon completion. Exam #1, #2, and #3 scores will not be available for viewing until after instructor review. The master Blackboard gradebook will be updated with CengageNow2scores within seven (7) days of the posted due date. Work completed outside of CengageNow2will also be updated in the master Blackboard grade book within seven (7) days of the due date. Course Access: Your Blackboard course (and CengageNow2) will no longer be available for you to access after Thursday, December 8th, 2016 at 11:55 p.m.
Attendance
Attendance and preparation for this course are important. Online course attendance will be assessed by participation in assigned activities. In order to obtain the maximum discussion/participation grade, the student is expected to log into the course and participate in a minimum of THREE (3) postings on THREE (3) different days per week. Participation requires the student to complete the required number of substantive original postings and responses. The great advantage of online instruction is that students spend more time interacting with one another than they would in a traditional classroom. Participation in the course discussions is critical to your learning and to the learning of your fellow classmates. Additionally, since accounting concepts are presented sequentially and each lesson builds on the foundation of previous knowledge, regular participation and timely submission of homework is essential for student success. All students are expected to log in to Blackboard, enroll and log in to CengageNow2 and participate in the discussion board during the first week of class. Failure to do so by the census date may result in the student being dropped from the course.
Excessive absences for this course is defined as being absent the equivalent of two weeks in a 16-week semester (or 1/8th of any shorter term) and may result in being dropped from the course. Absence is defined as not completing an assigned activity within the time allotted. Simply logging into the course does not meet the requirement for attendance. Attendance involves active engagement in the course. If you miss a graded Bb or CengageNow2assignment, quiz, exam or a discussion board online, you will be counted absent for the entire time allotted for the assignment.
Although the instructor MAY withdraw you from the class for excessive absences (insufficient participation), the RESPONSIBILITY for dropping this course belongs to you! If you are unable to complete the course, you should withdraw from it formally in the office of the registrar to avoid receiving a failing grade. You will need instructor approval to drop the course, which can be obtained by emailing the instructor for approval. The instructor will send you a reply email with approval to drop that you can use with the Hill College registrar’s office. Allow 24 hours (Monday through Friday) for your instructor to reply. DO NOT email the instructor to process the drop for you. Dropping a course has several consequences, including financial aid and the State of Texas “6 drop rule”. Your instructor will give you permission to drop the course, but you are responsible for verifying how the drop will affect your particular situation before submitting the paperwork to the registrar’s office. Remember, college transcripts are a lifelong attachment!
- Failure to withdraw may result in the your name remaining on the class roll, resulting in an ‘F’ at the end of the semester.
- Deadlines for withdrawing from the course and their associated consequences to your college transcript are recorded in the course bulletin. The last day to drop or withdraw from this class for this semester is Tuesday, November 22nd, 2016 at 12 Noon.
- Your instructor WILL NOT drop you from this class with a “W” after the official drop date unless there is a significant extenuating circumstance which prevents you from completing the course. Missing the drop deadline or grades are not an extenuating circumstance. Documentation of the extenuating circumstance will be required and the final decision about whether the course could be completed will be made by your instructor. NO student will be dropped from the course with a “W” if they have taken the final exam.
- If you experience difficulty in this course or in meeting the class schedule, contact the instructor immediately to discuss your options.
- All drop slips must be signed by the instructor (or have an email authorizing the drop from the instructor attached) unless the student is completely withdrawing from Hill College.
Special notes:
- If you are receiving financial aid grants or loans, you must begin attendance in all classes. Do not drop or stop attending any class without consulting the Financial Aid Office. Changes in your enrollment level and/or failing grades may require you to repay financial aid funds.
- According to current Texas law, dropping a course may have serious academic consequences as well. Under most circumstances, a maximum of 6 courses may be dropped throughout the entire undergraduate degree program. Before you decide to withdraw from this or any other course, make sure you understand the consequences. For more information see the Office of the Registrar.
Course Communication/Technology Assistance
Students must use their Hill College e-mail for this course. All communication between the instructor and the student will be done through the Hill College e-mail system. Students are expected to check their e-mail on a regular basis and your instructor will respond to your questions within 24 hours (Monday through Friday). Your instructor may monitor e-mail on the weekend (after 5 p.m. on Friday to 8 a.m. on Monday), but you should not count on this. Therefore, it is important that you plan ahead and start your homework early in the week, especially if you have a weekend due date. This will allow you to contact your instructor with questions prior to Friday to ensure that you receive a response before the weekend. Please be aware that since I am often on multiple campuses, you will receive a response to email in a more timely manner than to voicemail. If you leave a voicemail message on my office phone, it is suggested that you follow up with an email as well.
Emails
All e-mails to your instructor should include the following information in the subject line: ACCT2402.W0X (Course number and section). E-mails that are not addressed in this manner may be identified as SPAM and could be deleted from the system. Additionally, all e-mails must reference the assignment problem number and/or detail(s) for your question(s). This will improve the answer you receive and avoid a string of unnecessary e-mail. Don’t forget, emails to your instructor should be written in a professional, business-like format.
Academic dishonesty
Students are expected to do their own work at all times. Any student guilty of dishonesty in academic work is subject to disciplinary action as provided by the student code of conduct at Hill College AND may receive a failing grade in the course. Other penalties may also apply. Cheating is a serious offense with serious consequences. Most professions, like Accounting, have a code of ethics and/or conduct that their members are expected to live by. Failure to do so can result in serious sanctions. Hill College students are also expected to exhibit the highest level of academic honesty and integrity at all times. Consult the student handbook for more details.
Late Work/Makeup Exams:
Late Work
Course assignments and due dates are listed in the Course Outline. Course material is broken into weekly unit segments with itemized due dates. Please submit your assignments each week by the required due date. If for any reason you need to turn in late assignments, you MUST contact the instructor in advance for prior approval. Failure to get approval in advance may jeopardize your ability to receive credit. Late assignments that are approved by the instructor will be penalized 10%, therefore, excessive late assignments will negatively impact your final grade. Be sure to stay on top of this critical course requirement.
Additional Course Requirements
To acquire knowledge and build the skills required for successful completion of this course, students are expected to:
- Read and become familiar with the course syllabus/outline plus expectations
- Keep up with assignments and required readings. Accounting concepts build upon themselves.
- Ask for clarification about materials or course expectations
- Analyze assigned readings and contribute to one another’s learning through meaningful discussion.
- Expect to spend at least 6 hours or more a week on this course.
Services for Students
EEOC Statement
Hill College shall comply with existing federal and state laws and regulations, including the Civil Rights Act of 1964 (P. L. 88-352) and Executive Order 11246 (Revised Order #4), where applicable, with respect to the availability of student loans, grants, scholarships, and job opportunities, with respect to the employment and promotion of teaching and non-teaching personnel, with respect to the student and faculty activities conducted on premises owned or occupied by the College. Hill College shall not discriminate either in favor of or against any person on account of race, color, religion, creed, sex, age, national origin, ancestry, handicap, marital status or veteran’s status.
Services for Students
Disability Accommodations
Students with qualified and documented permanent or temporary disabilities may request accommodations which will enable them to participate in and benefit from educational programs and activities. Students should contact the Academic Advising and Success Center for more details at: 254.659.7650 for Hillsboro, 817.760.5650 for Cleburne, or 817.295.7392 for Burleson.
Reports of discrimination based on disability may be directed to the ADA/Section 504 and Title IX Coordinator:
Name: Ms. Lizza Trenkle
Position: Vice President of Student Services
Address: 112 Lamar Drive, Hillsboro, TX 76645
Telephone: (254) 659-7601
Tutorial services: Tutoring services are available for a variety of course subjects at Hill College. Contact the counseling department on your campus for information if you are having difficulty in a course.
Subject to Change
The course syllabus above and/or the Course Outline may be changed as the term progresses at the discretion of the instructor. Announcements regarding any changes will be made in the Bb course.
