Course Syllabus
Syllabus: ACC102 Managerial Accounting
Course Information
Course Title: Managerial Accounting
Course Prefix/Number: ACC102
Semester: Fall 2024
Class Days/Times: Tuesdays and Thursdays, 5 pm – 7 PM
Delivery: Online
Credit Hours: 3 Cr. Hrs.
Zoom Link: https://us06web.zoom.us/j/85184563907
Class Agenda: Agenda _Tuesday, August 20, 2024.docx
Instructor Information
Name: Jackson Doe, BA, MPA, MBA, MAS-GIS
Phone/Voice Mail: 520-403-0141
E-mail: jdoe@tocc.edu
Office location: Online, Wisag Kos, Apprentice Building
Office hours: T R noon-2:30
Story Maps: https://storymaps.arcgis.com/stories/81b87bcddad04d2999e61146d74deebe
Course Description
Accounting training for managers. This includes concepts for those inside an organization responsible for planning, directing, and controlling its operation. It 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:
- Develop a basic understanding of managerial accounting concepts.
- Describe how cost accounting data is accumulated and the concepts necessary to use such data effectively.
- Analyze the cost, volume, and profit relationships of an organization by calculating the contribution margin and breakeven point for a variety of business scenarios.
- Analyze and demonstrate how strategic planning and budgeting processes enhance an organization’s ability to respond to economic changes.
- Describe and demonstrate appropriate control and planning for a business.
- Describe and apply cost concepts for decision-making.
- 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.
Grading and Assignments
90 and above is an A (900– 1000 points)
80 - 89 is a B (800 – 899 points)
70 - 79 is a C (700 – 799 points)
60 - 69 is a D (600 – 699 points)
Under 60 is Failing (Below 600 points)
Your grade will be determined by the following:
CATEGORY POINTS % of TOTAL GRADE
4 Quizzes (100 points per each) 400 points 40%
8 homework assignments (100 points per each) 400 points 40%
Attendance and participation 100 points 10%
Exam 100 points 10%
TOTAL 1000 points 100%
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.
Important Dates and Courses Outline
WEEK 1 (Aug 19 – 23)
Class #1 (Aug 20)
Self-introduction
Course Overview
Lecture: Accounting as a Tool for Managers
Assigned Reading: Chapter 1, Modules 1.1 and 1.2
Class #2 (Aug 22)
Lecture: Accounting as a Tool for Managers cont'd
Assigned Reading: Chapter1, Modules 1.3 and 1.4
Homework: TBA
WEEK 2 (Aug 26 – 30)
Class #3 (Aug 27)
Lecture: Accounting as Tool for Managers Cont’d, Building Blocks of Managerial Accounting
Assigned Reading: Chapter 1, Module 1.5, Chapter 2, Module 1.1
Class #4 (Aug 29)
Lecture: Building Blocks of Managerial Accounting
Assigned Reading: Chapter 2, Modules 2.2 and 2.3
Homework: TBA
WEEK 3 (Sept 2 - 6)
Class #5 (Sept 3)
Lecture: Cost-Volume-Profit Analysis
Assigned Reading: Chapter 3, Modules 3.1 and 3.2
Class #6 (Sept 5)
Lecture: Cost-Volume-Profit Analysis Cont’d
Assigned Reading: Chapter 3, Modules 3.3 and 3.4,
Homework: TBA
WEEK 4 (Sept 9 - 13)
Class #7 (Sept 10)
Lecture: Cost-Volume-Profit Analysis cont’d, Job-Order Costing
Assigned Reading: Chapter 3, Module 3.5, Chapter 4, Modules 4.1 and 4.2
Class #8 (Sept 12)
Lecture: Job Order Costing, Cont’d
Assigned Reading: Chapter, Modules, 4.3, 4.4 and 4.5
Quiz: Chapters 1, 2, and 3
WEEK 5 (Sept 16 - 20)
Class #9 (Sept 17)
Lecture: Job-Order Costing
Assigned Reading: Chapter 4, Modules 6, 7, and 8
Class #10 (Sept 19)
Lecture: Process Costing
Assigned Reading: Chapter 5, Modules 5.1 and 5.2
Homework: TBA
WEEK 6 (Sept 23 - 27)
Class #11 (Sept 24)
Lecture: Process Costing cont'd
Assigned Reading: Chapter 5, Modules 5.3 and 5.4
Class #12 (Sept 26)
Lecture: Process Costing cont’d, Activity-Based, Variable & Absorption Costing
Assigned Reading: Chapter 5, Module 5.5, Chapter 6, Module 6.1
WEEK 7 (Sept 30 – Oct 4)
FALL BREAK (No School)
WEEK 8 (Oct 7 – 11)
Class #15 (Oct 8)
Lecture: Activity-Based, Variable & Absorption Costing cont’d
Assigned Reading: Chapter 6, Modules 6.2 and 6.3
Quiz Chapter 4, Chapter 5, modules 5.1 and 5.2
Homework: TBA
Class #16 (Oct 10)
Lecture: Activity-Based, Variable & Absorption Costing cont’d
Assigned Reading: Chapter 6, Modules 6.4 and 6.5
Homework: TBA
WEEK 9 (Oct 14 – 18)
Class #17 (Oct 15)
Lecture: Budgeting
Assigned Reading: Chapter 7, Modules 7.1 and 7.2
Class #18 (Oct 17)
Lecture: Budgeting cont’d
Assigned Reading: Chapter 7, Modules 7.3 and 7.4
Homework: TBA
WEEK 10 (Oct 21 – 25)
Class #19 (Oct 22)
Lecture: Budgeting cont’d, Standard Costs and Variances
Assigned Reading: Chapter 7, Module 7.5, and Chapter 8, Module
Class #20 (Oct 24)
Lecture: Standard Costs and Variances cont’d
Assigned Reading: Chapter 8, Modules 8.2
Quiz: Chapters 6 and 7
WEEK 11 (Oct 28 – Nov 1 )
Class #21 (Oct 29)
Lecture: Standard Costs and Variances
Assigned Reading: Chapter 8, Modules 8.3 and 8.4
Class #22 (Oct 31)
Lecture:
Assigned Reading: Chapter 8, Modules 8.5 and Chapter 9, Module 9.1
WEEK 12 (Nov 4 – Nov 8)
Class #23 (Nov 5)
Lecture: Responsibility Accounting and Decentralization
Assigned Reading: Chapter 9, Modules 9.2
Class #24 (Nov 7)
Lecture: Responsibility Accounting and Decentralization cont’d
Assigned Reading: Chapter 9, Modules 9.3 and 9.4
Homework: TBA
WEEK 13 (Nov 11 – Nov 15)
Class #25 (Nov 12)
Lecture: Short-term Decision Making
Assigned Reading: Chapter 10, Modules 10.1, and 10.2
Class #26 (Nov 14)
Lecture: Short-term Decision Making
Assigned Reading: Chapter 10, Modules 10.3 , 10.4, 10.5,
Quiz: Chapters 8 and 9
WEEK 14 (Nov 18 – Nov 22)
Class #27 (Nov 19)
Lecture: Capital Budgeting Decisions
Assigned Reading: Modules 10.5, 11.1, 11.2
Class # 28 (Nov 21)
Lecture: Capital Budgeting
Assigned Reading: Chapter 11
WEEK 15 (Nov 25 – Nov 29)
Class #29 (Nov 26)
Lecture: Balanced Scorecard and other Performance Measures
Assigned Reading: Chapter 12
(Nov 28) No Class (Thanksgiving)
WEEK 16 (Dec 2 – 6)
Class #28 (Dec 3)
Lecture:
Review
Class #29 (Dec 5)
Final Exam
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:
- The student must be in in compliance with the attendance policy.
- The student must have unavoidable circumstance that would prohibit the student from completing the course.
- 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:
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