I. Principles of Managerial Accounting. II. Prerequisite: Recommended: ACC 153 or concurrent enrollment in ACC 153.
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1 Oakton Community College Course Syllabus Summer 2017 ACC154-8C1, 8C3 & 8C4 Leslie A. W. Van Wolvelear, Professor of Accounting Office: 3618 Des Plaines campus Phone: (847) Home Page: I. Principles of Managerial Accounting Course Course Course Prefix Number Name Credit: Lecture: Lab: ACC 154 Principles of Managerial Accounting II. Prerequisite: Recommended: ACC 153 or concurrent enrollment in ACC 153. III. Course (Catalog) Description: Course presents accounting information used for internal business management. Focus is on planning, controlling and evaluating company performance. Content includes budgeting, job costing, product pricing, breakeven analysis, standard costing, and decision models. Projects will be completed in Microsoft Excel. Prior experience with Excel not required. IV. Learning Objectives: At the conclusion of this course, students will be able to: identify the roles of management and how accounting can inform management in the decision making process classify costs into categories, including product vs. period and then material, labor, or overhead for product costs prepare statement of cost of goods manufactured, cost of goods sold, and income statement analyze, interpret and complete job-order cost accounting cycles identify purposes and methods of process costing cycles construct, analyze, and interpret activity-based costing as a decision-making tool construct, analyze and interpret cost-volume-profit relationships analyze and interpret relevant costs and product decisions formulate, interpret and complete a master budget evaluate performance of business segments using ROI and residual methods prepare a flexible budget, construct standard costs, and measure variances from standards construct, analyze and interpret decisions using present value method utilize Microsoft Excel to prepare business models and aid in the decision making process.
2 V. Academic Integrity and Student Conduct: Students and employees at Oakton Community College are required to demonstrate academic integrity and follow Oakton s Code of Academic Conduct. This code prohibits: cheating, plagiarism (turning in work not written by you, or lacking proper citation), falsification and fabrication (lying or distorting the truth), helping others to cheat, unauthorized changes on official documents, pretending to be someone else or having someone else pretend to be you, making or accepting bribes, special favors, or threats, and any other behavior that violates academic integrity. There are serious consequences to violations of the academic integrity policy. Oakton s policies and procedures provide students a fair hearing if a complaint is made against you. If you are found to have violated the policy, the minimum penalty is failure on the assignment and, a disciplinary record will be established and kept on file in the office of the Vice President for Student Affairs for a period of 3 years. Please review the Code of Academic Conduct and the Code of Student Conduct, both located online at: VI. Outline of Topics: A. Introduction to Managerial Accounting B. Building Blocks of Managerial Accounting C. Job Costing D. Introduction to Process Costing E. Activity Based Costing F. Cost Behavior G. Cost-Volume-Profit Analysis H. Relevant Costs for Short-Term Decisions I. The Master Budget J. Performance Evaluation K. Standard Costs and Variances L. Capital Investment Decisions and the Time Value of Money
3 This a general outline of the schedule of topics. This does not detail the due dates! See the Calendar in D2L for specific assignment due dates. Week Topic Homework in MAL 6/05-6/11 Chapter 1 S1-1, E1-12A, E1-13A, E1-14A, E1-17B, E1-19B 6/05-6/11 Chapter 2 S2-6, S2-9, S2-16, E2-24A, E2-25A, E2-27A, E2-30B, E2-36B 6/12-6/18 Chapter 3 E3-16A, E3-18A, E3-20A, E3-24A, E3-26A, E3-28A, E3-38B 6/12-6/18 Chapter 4 S4-4, S4-6, S4-9, E4-17A, E4-18A, E4-21A, E4-28B, E4-29B 6/19-6/22 Examination 1 In Testing Center 6/19-6/25 Chapter 6 S6-5, S6-18, E6-21A, E6-22A, E6-29A, E6-35A, E6-36A, E6-40B 6/26-7/02 Chapter 7 E7-17A, E7-18A, E7-19A, E7-21A, E7-22A, E7-26A, E7-29A, E7-36A, E7-37A 6/26-7/02 Chapter 8 E8-17A, E8-21A, E8-25A, E8-29B, E8-35B, E8-38B, P8-46A 7/03-7/06 Examination 2 In Testing Center 7/ Chapter 9 7/10-7/16 Chapter 10 7/17-7/23 Chapter 11 7/17-7/23 Chapter 12 S9-10, E9-17A, E9-21A, E9-24A, E9-27A, E9-28A, E9-29A, E9-30A, E9-31A, E9-47B S10-12, E10-17A, E10-18A, E10-20A, E10-22A, E10-24A, E10-29B, E10-32B, E10-33B E11-16A, E11-17A, E11-18A, E11-19A, E11-20A, E11-21A, E11-22A, E11-26A, E11-35B E12-18A, E12-19A, E12-21A, E12-26A, E12-27A, E12-28A, E12-29A, E12-45B, E12-46B 7/24-7/27 Examination 3 In Testing Center Note: The Oakton testing centers (Skokie and Des Plaines) are closed on Friday, Saturday, and Sunday during the summer term. During the term, only one exam (Exam 1 or Exam 2) can be completed late (after the due date).
4 VII. Methods of Instruction: General Information The suggested schedule for the semester is detailed in the Outline of Topics on the previous page. See the Calendar tool in D2L for specific due dates. The more you participate the more rewarding the class will be. Be Proactive, not reactive! The Checklist tool in D2L details the weekly graded assignments for the course. There are also suggested weekly non-graded activities detailed. Discussion Boards There are 4 main discussion boards in the Discussions link: 1. Welcome - this is only used during the first week of class 2. General Course Questions - this is where you post all course related questions that are not chapter/content specific 3. Chapter Questions - this is where you post chapter/content specific questions 4. Taking it to the Net Question Drafts - this is where you will post and collaborate on the writing assignments Homework You will be completing the homework assignments in MyAccountingLab. The homework assignment points count towards your final grade. You have unlimited attempts to complete the homework assignments. The MAL homework assignments are due by Monday at 8:00 am on the due date noted in the calendar. The MAL homework assignments are accessible for 70% of the points after the due date as noted in the calendar up through the exam covering the chapter material. No make-ups are allowed after the exam due date. The points earned in MyAccountingLab are manually updated in the D2L grades. I normally post grades within 48 hours following the due date.
5 Taking it to the Net Questions (TITTN) The TITTN Questions are online field trips designed to connect the textbook content with the real world. There are 3 TITTN Questions writing assignments. Each Taking it to the Net assignment consists of the following 2 parts over a two week period: 1. In Discussions - posting your initial response, commenting on other student posts, and responding to comments received from other student (having a peer-to-peer conversation) - during the first week 2. Submitting a business memo in Dropbox using the Discussion posts and peer-to-peer conversation comments - during the second week Review the TITTN Question Procedures in the Content tool in D2L to understand the expectations for the writing assignments. The TITTN questions are due by Monday at 8:00 am in D2L on the due date noted in the calendar. TITTN Questions are not accessible after the due date. No make-ups are allowed for missed assignments after the due date. The TITTN Question responses are manually graded. I normally post grades within 72 hours following the due date. Chapter Quizzes The chapter quizzes assess your understanding of the theoretical concepts. The chapter quizzes are due by Monday at 8:00 am in D2L on the due date noted in the calendar. Quizzes are not accessible after the due date as noted in the calendar. One (and only one) chapter quiz can be made-up per term. You must send me an in D2L to request a chapter quiz make-up. Also, the lowest quiz score is dropped when determining final grades. You are allowed one attempt and 60 minutes to complete and submit each quiz. Each question is worth 0.50 points for a total of 10 points per quiz. It is critical to your success to read the chapter in the textbook before attempting the chapter quizzes. I also encourage you to refer to the textbook and your notes when completing the quizzes. Do not attempt the quiz until you are ready to answer all the questions and submit for a grade! The quizzes are graded by the software, so you should receive a grade immediately after submitting the quiz. You must select "Save" for every question or your answer will not be recorded. After submission, you will only be able to view the questions answered incorrectly. A complete list of questions with a student response and the question answers will only be viewable after the due date. There are Practice quizzes available for you as a supplemental activity. No points are awarded for submitting these quizzes.
6 Projects The projects assess your ability to apply the concepts learned to problems. You will be completing the projects in Excel. The projects due date are noted in the D2L calendar. The projects must be completed in Excel, saved as a.xls file, and submitted in the D2L Dropbox. Any projects completed after the due date without prior approval will be reduced by 20% of the maximum points. Extra Credit Continue your learning by completing the quests for each chapter. Quests - The chapter quests are an extra credit opportunity, that are similar to the chapter quizzes. The chapter quests are accessible after you complete a chapter quiz and up through the exam covering the chapter material. No make-ups are allowed after the exam due date. You are not required to complete any quests. Extra credit points possible: Points earned point point Extra Credit Points points 10 2 points 11 chapters x 2 points each = 22 total extra credit points available You are allowed 2 attempts for each quest. The extra credit earned will increase your quiz points up to a maximium of 100% or 100 total points. Your extra credit points earned for quests is shown in D2L Grades under Quizzes. Badge designations - A badge is earned by completing the chapter quizzes or quests in the Quizzes/Exams tool in D2L. Your highest score earned on the chapter quiz or quest will count. The mastery percentage will determine your overall badge designation. Your course to date badge designation is shown at the top of Grades in D2L. Badge levels based on total mastery: Badge Mastery Staff Accountant 70% - 79% Accounting Manager 80% - 89% Chief Financial Officer 90% or greater
7 Examinations There are 3 examinations during the term. The examinations can be completed anytime during the examination weeks as noted in the Outline of Topics and Assignments. The examinations are due by Thursday at 8:00 pm in MyAccountingLab on the due date noted in the calendar. The exams are proctored and must be completed in the Oakton testing center. Students out of district who are unable to come to Oakton's campuses for testing, must: 1. submit a request form to test off-campus no later than Monday, June 12th 2. send me an in D2L with your proctor information 3. review the Testing Out of District information Request Form - When you log into MyOakton, on the "Courses" tab, there is an information box in the middle of the page titled "Online Learning Resources" The Guidelines for Testing Off Campus includes a description of the process for setting up off-campus proctored exams. You must complete and submit the Test Proctoring Request Form. The office of Alternative Education will then coordinate the off-campus verification process. The Oakton testing centers (Skokie and Des Plaines) are closed on Friday, Saturday, and Sunday during the summer term. You can check the testing centers hours at: Any exam completed after the due date without prior approval will be reduced by 20% of the maximum points. Only one exam (Exam 1 or Exam 2) can be completed late (after the due date). The course ends on Thursday, July 27th at 8PM. No assignments will be accepted after the end of the term!
8 VIII. Course Practices Required: Course may be taught as face-to-face, hybrid or online course. You can successfully complete this course!! Follow these guidelines: Read the Weekly News and view the weekly announcement/update video under Content - Weekly Assignments in D2L Read the assigned chapters in the textbook - reading the chapters twice is even better View the Chapter Lecture Videos in D2L under Content Weekly Assignments as these serve as the online lecture component for this course Post general course and content/chapter questions in the appropriate Discussion board - I encourage everyone to respond to questions posted Complete the homework problems in MyAccountingLab Complete each chapter quiz in D2L Respond to the Taking it to the Net Questions (both in Discussions and posting your memo in Dropbox) Complete the Excel projects Complete the 3 proctored examinations in the Oakton testing center Completing all assignments on time is crucial to your learning and success! Do not wait until the last day to complete the assignments - Be Proactive, Not Reactive! If you find yourself struggling with the content, I recommend you: 1. use the dynamic study modules in MyAccountingLab to assess your knowledge and review content material you still need to practice 2. review the chapter resources in MyAccountingLab in the Multimedia Library 3. attend on campus tutoring - the tutoring schedule is available in D2L under Content - Oakton Student Resources 4. contact me so we can discuss your situation and try to find resources that best fit your learning style Communication The preferred method of communication for this course is to use the D2L . If D2L is inaccessible, then and only then are you to use my Oakton address. Ellucian GO mobile app, available through itunes or the Google Play Store will allow you to connect to the mobile version of D2L. I recommend you login and check your D2L often (at least 2 to 3 times per week) for updates and changes that may occur. I normally respond to communications within 24 hours.
9 IX. Instructional Materials: We will be using two websites in this course: Brightspace by D2L (D2L) is the course management system used by Oakton. D2L contains the syllabus, general course information, course , quizzes, surveys, discussion board, dropbox for writing assignments/projects, and grades. You can access D2L from your home through your Internet service provider. MyAccountingLab (MAL) contains the e-book, homework assignments, supplemental chapter resources, and the examinations. You will access MAL from the homepage in D2L. The Pearson's MyAccountingLab link is located under the News item on the D2L homepage. Click on the MyAccountingLab Registration and Login link to begin the registration process. You need the following 3 items for this course: 1. ACC154 Student Handout Packet this is only available in the Oakton bookstore 2. Textbook -The Oakton bookstore has a custom publication that includes a hard copy of the textbook with the MyAccountingLab access code for around $108. You are not required to purchase the hard copy of the textbook, however many students learn better with a hard copy textbook. Managerial Accounting: 4th Edition, Braun/Tietz, Pearson, 2015 ISBN: Oakton Bookstore Bundle - Second Special Campus Edition ISBN: MyAccountingLab access code -If you prefer to purchase the MyAccountingLab access code directly online, you should purchase "MyAccountingLab plus Full etext" for $130. There is a temporary 14-day access option. Information about Oakton's bookstore is available at: Note: Current textbook information for each course and section is available on Oakton's Schedule of Classes.
10 X. Methods of Evaluating Student Progress: Note: The total points are subject to change during the term Evaluation will be based on: The grading scale will be: Taking it to the Net Questions 75 points A = 90% - 100% 900-1,000 points Quizzes (lowest dropped) 100 points B = 80% - 89% points MyAccountingLab Homework 90 points C = 70% - 79% points Projects 135 points D = 60% - 69% points Examination points F = Below 59% points Examination points Examination points Total Points 1,000 points Exams submitted after the deadline will be reduced by 20% of the maximum points. Only one exam (Exam 1 or Exam 2) can be completed late (after the due date). The course ends on Thursday, July 27th at 8PM. No assignments will be accepted after the end of the term!
11 XI. Other Course Information: 1. Attendance Class requires student to take responsibility for obtaining instructional materials, completing course work, participating in discussions, and taking the examinations. Student should contact the instructor or class website regarding any problems meeting course requirements. 2. Code of Conduct Refer to college catalog 3. Incomplete Grades A student must have completed at least 60% of the required course work before an incomplete request will be considered. It is the student's responsibility to initiate requests for an incomplete and to follow through with the procedures to remove the Incomplete grade. 4. Tutoring Tutoring is available through Instructional Support Services in Room 2400 at Des Plaines campus, and Room A-135 at Skokie Campus Access and Disability Resource Center If you have a documented learning, psychological, or physical disability you may be entitled to reasonable academic accommodations or services. To request accommodations or services, contact the Access and Disability Resource Center at the Des Plaines or Skokie campus. All students are expected to fulfill essential course requirements. The College will not waive any essential skill or requirement of a course or degree program.
12 6. Safety and Support Oakton Community College is committed to maintaining a campus environment emphasizing the dignity and worth of all members of the community, and complies with all federal and state Title IX requirements. Resources and support for: pregnancy-related and parenting accommodations; and victims of sexual misconduct can be found at Resources and support for LGBTQ+ students can be found at: 7. Health Issues Students who have a change of health status need to contact the instructor as soon as possible so arrangements can be handled in a timely manner. Documentation will be required. 8. Withdrawal Dates The last day to withdraw and receive a full refund is Wednesday, June 7. The last day to withdraw and receive a 50% refund is Monday, June 12. The last day to switch to audit status is Thursday, June 22. Audit students receive no credit. (This is the only one that must be done in-person at the registration window with student signature.) The last day to withdraw and have nothing appear on your transcript is Thursday, June 22. The last day to withdraw and have a W on your transcript is Wednesday, July 5. After that date, you will receive a grade in the course. 9. Religious Observances Oakton Community College recognizes the broad diversity of religious beliefs of its constituencies. The college has embraced a practice of shared responsibility in the event a religious observance interferes with class work or assignments. Students who inform instructors in advance of an intended absence for a major religious observance will not be penalized. The instructor will make reasonable accommodation for students, which may include providing a make-up test, altering assignment dates, permitting a student to attend another section of the same course for a class period or similar remedies. Instructors are not responsible for teaching material again.
13 10. Honors Honors information can be obtained from: TRiO Student Support Services Are you a first-generation college student? If so, Student Support Services (SSS) TRIO is for you. TRiO Student Support Services information can be obtained from:
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