Course Syllabus

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Syllabus: ACC102 Managerial Accounting

 

 

 

Course Information

 

Course Title:  Managerial Accounting  

Course Prefix/Number:  ACC102

Semester:  Fall 23

Class Days/Times:  Independent Study/ Asynchronous

Credit Hours:  3 Cr.Hr.

 

Instructor Information

 

Name: Neal Wade

Phone/Voice Mail:  520-403-0002(text only include your name and course)

E-mail:  Nwade@tocc.edu     

Office location:  Online, Ha Mascamdam Ki #120

Office hours: T R noon-2:30

 

Course Description

 

Accounting training for managers. Includes concepts for those who are inside an organization and responsible for planning, directing, and controlling its operation. Also includes process costing, profit planning, overhead analysis, and capital budgeting decisions.

 

Student Learning Outcomes

 

After completion of the course students will be able to:

  1. Develop a basic understanding of managerial accounting concepts.
  2. Describe how cost accounting data is accumulated and the concepts necessary to use such data effectively.
  3. Analyze the cost, volume, and profit relationships of an organization by calculating the contribution margin and breakeven point for a variety of business scenarios.
  4. Analyze and demonstrate how strategic planning and budgeting processes enhance an organization’s ability to respond to economic changes.
  5. Describe and demonstrate appropriate control and planning for a business.
  6. Describe and apply cost concepts for decision-making.
  7. Understand techniques and accounting information is used to make and communicate management decisions.

 

Course Structure

 

This is an online/independent study course.

This course consists of discussions, homework and examination.

Recommendations:

  • Set aside time, at least 12 hours per week, for each course to study and be active online.
  • Login to your class at least four times per week and actively participate in group activities and discussion posts.
  • Do not wait until the last moment to complete learning activities and assignments. Try to be a week ahead in reading, so you can engage in active learning the week you are working on discussions, learning activities, and assignments.
  • Be aware of long-term assignments like term papers and term projects, make a goal to work on a part of them each week.

 

Course Learning Materials and Textbook Information

 

Textbook: Principles of Accounting, Volume 2: Managerial Accounting

Textbook is located online: https://openstax.org/details/books/principles-managerialaccounting (Links to an external site.)

Recommend downloading the book to your desktop computer.

Other reading material will be provided each week with links to the website. Videos may also be included to enhance your learning.

 

Courses Outline and Important Dates

 

First day of instruction:                                        Aug 21, 2023

Labor Day College closed:                                    Sept 4, 2023

Drop/ Full Refund Deadline:                                Sept 5, 20323

O’odham Tas College Closed:                              Sept 29,2023

Fall Break-no classes:                                             Oct 2-6, 2023

St Francis Day: College Closed                              Oct 4, 2023

Withdrawal Deadline:                                              Nov 1, 2023

Veterans’ Day College Close:                                 Nov 10, 2023

Thanksgiving Holiday College closed                   Nov 23, 2023

Native American Heritage Day:  College Closed: Nov 24, 2023

Last Day of Instruction:                                            Dec 8, 2023

Full list of week requirements and deadlines are in the course.

Managerial Accounting Basics

  1. Define Managerial Accounting and its use in organizations
  2. Distinguish between Financial and Managerial Accounting
  3. Distinguish between merchandising, manufacturing, and service organizations
  4. Define variable and fixed costs

Cost Concepts for Decision Making  

  1. Determine the contribution margin.
  2. Calculate a Break-Even Point.
  3. Distinguish between job order costing and process costing.
  4. Demonstrate the use of job order costing method.
  5. Identify cost drivers.

Budgeting for Business

  1. Understand and prepare operating budgets.
  2. Identify the types of budgets used in an organization.
  3. Describe capital investment decisions and how they are determined.
  4. Calculate payback and accounting rate of return for capital investment decisions.

Costs & Variance Analysis

  1. Identify and computer variances in labor, overhead and materials.
  2. Describe variance analysis.
  3. Distinguish between centralized and decentralized management.
  4. Identify and describe responsibility centers.

: Decision Making Responsibilities

  1. Identify relevant information for decision-making.
  2. Determine factors on production of special orders and products.
  3. Explain the importance of performance measurement.
  4. Describe the balanced scorecard and how it is used.

Sustainability & Financial Statement Analysis

  1. Describe sustainability and how it creates business value.
  2. Discuss the future issues in sustainability.
  3. Explain why financial statement analysis is important.
  4. Describe the differences in a horizontal and vertical analysis.

Explain financial, profitability, and efficiency

 

Evaluations and Grading & Assignments:

 

90 and above is an A                    

80 - 89 is a B

70 - 79 is a C

60 - 69 is a D

Under 60 is Failing

 

Your grade will be determined by the following:

 

Your grade will be calculated as a percentage of accumulated points completed out of the total points assigned. 

Work must be submitted by the due date.  Once the assignment closes, work not submitted for that assignment will receive a “0” grade.

 

Himdag Cultural Component 

 

This class will incorporate aspects on how business impacts the culture for individuals and groups. Supporting the concept of accounting as the language of business and its impact to financial status of a small business owner to a larger corporation.

Policies and Expectations

 

Attendance Policy (Re: face-to-face, synchronous-virtual, or Flex courses)

You are expected to arrive to class on time and be prepared to participate in each class period. Four unexcused absences may result in a letter grade of “F” or an instructor withdrawal “FW” (see 45th-Day Instructor Withdrawal policy). You may request to be excused from class for religious observances and practices, for illness, for school or work-related travel or for personal or family emergency. If you will be absent, please notify the instructor as soon as possible.

 

Attendance Policy (Re: asynchronous online classes)

You are expected to complete all learning activities, participation in class, assignments and quiz by the due dates listed in the course syllabus. Four consecutive missed due dates may result in a letter grade of “F” or an instructor withdrawal “FW” (see 45th-Day Instructor Withdrawal policy). You may request to be excused from class for religious observances and practices, for illness, for school or work-related travel or for personal or family emergency. If you will be absent, please notify the instructor as soon as possible.

 

Make-up policy:

Late assignments that can be made up will be accepted but will be penalized 25%.  Laboratories cannot be made up except in the case of college closure. At the instructor’s discretion, extra credit opportunities and optional activities may be provided.

 

Academic Integrity:

Violations of scholastic ethics are considered serious offenses by Tohono O’odham Community College, the Student Services Department, and by your instructor. Students may consult the TOCC Student Handbook sections on student code of conduct, on scholastic ethics and on the grade appeal procedure.  Copies are available at Tohono O’odham Community College.

 

All work done for this class must be your own, or the original work of your group.  While you may discuss assignments with other class members, the final written project must clearly be original. You may use work from books and other materials if it is properly cited. Copying from a book without proper reference or from a person under any circumstances will result in an “F” for the assignment, and at the instructor’s discretion, possibly an “F” for the course. If you are uncertain about proper citations, ask your instructor or the librarian. 

 

Course Feedback:

All assignments will be graded and returned to the students promptly, typically within a week after the assignment is closed for handing in.  E-mail and phone messages will be returned within two days.  A student or the instructor may request a student conference at any time during the semester.  Quarterly grade reports will be provided to each student, either in person, by email or via the electronic system of Canvas.

 

Incomplete Policy

Incomplete (I) grades are not awarded automatically. The student must request an "I" from the instructor who can choose to award an Incomplete only if all three of the following conditions are met:

  1. The student must be in in compliance with the attendance policy.
  2. The student must have unavoidable circumstance that would prohibit the student from completing the course.
  3. The student must have completed over 75% of the course requirements with at least a “C” grade.

Incompletes are not a substitute for incomplete work due to frequent absences or poor academic performance.  Incomplete grades that are not made up by the end of the ninth week of the following semester will be automatically changed to an F if the agreed upon work, as stipulated on the written form signed by the instructor and the student when the I grade is awarded, is not completed.

 

Faculty Withdrawals within First Two Weeks of Semester

At the Drop/Full Refund deadline of the semester (refer to the Academic Calendar), faculty may withdraw students from class for the following reasons: student has not logged into Canvas; has not submitted any work; and/or has not attended class (for virtual and/or in-person classes). Refer to the Academic Catalog, p. 37, for the entire policy.

 

 

45th-Day Instructor Withdrawal Policy “FW” (Re: face-to-face, synchronous-virtual, or Flex courses)

Students who have missed four (4) consecutive classes, has not submitted any assignments, nor taken any quizzes by the 45th - day census report, due on [insert date of 45th - day found in Academic Calendar on TOCC website] are assumed NOT to be participating in the class and may be withdrawn at the faculty member’s discretion. After the 45th - day censusf a student needs to stop attending a course, they must withdraw from the course (see Student Withdrawal Policy).

 

45th-Day Instructor Withdrawal Policy “FW” (Re: asynchronous online classes)

Students who have missed four (4) consecutive course due dates for learning activities, participation, assignments, quizzes, exams, by the 45th - day census report, due on [date of 45th - day found in Academic Calendar on TOCC website] are assumed NOT to be participating in the class and may be withdrawn at the faculty member’s discretion. After the 45th - day census, if a student needs to stop attending a course, they must withdraw from the course (see Student Withdrawal Policy).

 

Student Withdrawal Policy “W”

Students may withdraw from class at any time during the first two-third of the semester without instructor permission and without incurring any grade penalty.  Please be sure to withdraw yourself by [withdrawal deadline date found in Academic Calendar on TOCC website] if you do not expect to complete the class, otherwise you may receive an "F" letter grade for the course. For more information on the student withdraw process email admissions@tocc.edu.

 

 

Make-up policy:

 Making up late work is not permitted.  Once the assignment is closed, not late work will be accept with out good reason such as a family emergency.

Academic Integrity:

Violations of scholastic ethics are considered serious offenses by Tohono O’odham Community College, the Student Services Department, and by your instructor. Students may consult the TOCC Student Handbook sections on student code of conduct, on scholastic ethics and on the grade appeal procedure.  Copies are available at Tohono O’odham Community College.

 

All work done for this class must be your own, or the original work of your group.  While you may discuss assignments with other class members, the final written project must clearly be original. You may use work from books and other materials if it is properly cited. Copying from a book without proper reference or from a person under any circumstances will result in an “F” for the assignment, and at the instructor’s discretion, possibly an “F” for the course. If you are uncertain about proper citations ask your instructor or the librarian. 

 

Course Feedback:

All assignments will be graded and returned to the students promptly, typically within a week after the assignment is closed for handing in.  E-mail and phone messages will be returned within two days.  A student or the instructor may request a student conference at any time during the semester.  Quarterly grade reports will be provided to each student, either in person, by email or via the electronic system of Canvas.

 

Equal Access Statement/Disability Accommodations

Tohono O’odham Community College seeks to provide reasonable accommodations for qualified individuals with disabilities. The College will comply with all applicable regulations, and guidelines with respect to providing reasonable accommodations as required to ensure an equal educational opportunity. This process includes self-identifying as a student with a disability, providing supporting documentation of their disability, and being approved for services through the Disability Resources Office (DRO).It is the student's responsibility to make known to their instructor(s) the student’s specific needs within the context of each class in order to receive appropriate accommodations. We will work together in order to develop an accommodation plan specifically designed to meet the individual student's requirements.

 

For more information or to request academic accommodations, please contact: Anthony Osborn, TOCC Disabilities Resource Coordinator, aosborn@tocc.edu, or 520-383-0033 for additional information and assistance.

 

Title IX   

Tohono O'odham Community College encourages each student to have the knowledge and skills to be an active bystander who intervenes when anyone is observed or being harassed or endangered by sexual violence.  Sexual discrimination and sexual violence can undermine students’ academic success and quality of life on campus and beyond. We encourage students who have experienced or witnessed any form of sexual misconduct to talk about their experience and seek the support they need.

 

Confidential support and academic advocacy can be found with: Student Services Title IX Coordinator/Counselor, Alberta Espinoza, M.Ed. located in I-We:mta Ki: Room 18. Phone 520-383-0033 email: aespinoza@tocc.edu  

 

Conduct: Bias, Bullying, Discrimination and Harassment

Tohono O’odham Community College faculty and staff are dedicated to creating a safe and supportive campus environment as a core value.  Harassment based on age, class, color, culture, disability and ability, ethnicity, gender, gender identity and expression, immigration status, marital status, political ideology, race, religion/spirituality, sex, sexual orientation, and tribal sovereign status will not be tolerated.

 

Flexible statement/philosophy/policy

 

  • Generative AI can play a supportive role in the learning process. While it is not a requirement, I recognize that AI can serve as a useful tool to support your learning experience. The goal is to encourage you to explore various learning aids, including generative AI powered tools, while still maintaining academic integrity. Remember to give credit where Additionally, exercise critical thinking to identify and address any inaccuracies that might arise.
  • It is essential for students to be open and honest about their use of AI in assignments. My goal is to help students understand the importance of academic integrity and the responsible use of AI. Adhering to the course policies regarding AI is crucial to maintain fairness and equality for everyone in the learning environment.

 

How to Reference AI using APA format:

 

Reference

 

OpenAI. (2023). ChatGPT (July 30 version) [Large language model].

https://chat.openai.com/chat

Parenthetical Citation: (OpenAI, 2023)

*This citation includes the name of the organization (OpenAI), the year of publication (2023), the specific name of the model (ChatGPT), the version date (July 30), and the type of model in square brackets (Large language model). Additionally, the citation provides the URL where the model can be accessed.

 

Example of an AI Disclosure:

Claude.AI & ChatGPT

AI disclosure: This guide was written with the help of Claude.AI and ChatGPT AI, generative AI platforms. Claude was used to generate an idea to this generative AI policy outline, and the human author edited and modified the provided outline. ChatGPT was used to edit the policy outline. Claude provided the first draft of the example policy language, which was reviewed and edited by the human author

 

 

 

DISCLAIMER: This syllabus is designed to evolve and change throughout the semester based on class progress and interests. You will be notified of any changes as they occur.  

 

 

 

 

Course Summary:

Date Details Due