On-Line Orientation. Managerial Accounting (ACCT1B) Internet
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1 On-Line Orientation This syllabus is prepared and designed to be used as an introduction and orientation for your online course. Your understanding of its contents is extremely important and therefore each student s responsibility. If in doubt, ask early not at the end of the semester!!! Managerial Accounting (ACCT1B) Internet Saddleback College Business Science and Economic & Workforce Development Division Instructor: Donald P. Bowman CPA, MBA Phone: dbowman@saddleback.edu Term/Semester: Spring 2015 Preferred contact is by Office: BGS 203 Ticket #: 15210/15215 Office Hours: TBA Time & Day: Distance Education-Internet The McGraw-Hill ConnectPlus URL for this course is: SEE BLACKBOARD 1
2 Saddleback College Managerial Accounting ACCT 1B Spring 2015 Course Syllabus (On-Line) Instructor: Donald P. Bowman CPA, MBA Phone: Office: BGS203 Office Hours: TBA Saddleback Web Site and Blackboard Access: Note: Every student is assigned a college account and pin number (password). Do not change your address. If you prefer to receive at another address, go to and then to MySite, select and follow the instructions under Account Information to automatically forward your messages to the address of your choice. Course Requirements/Prerequisites: ACCT1A Student Learning Objectives and Format: (4 units) Upon the completion of this course, the student will be able to: Student will be able to prepare a set of basic financial statements. Students will be able to calculate and analyze common ratios and numerical relationships that are produced through the accounting cycle. Students will be able to demonstrate proficiency in processing the accounting cycle for a business. Students will be able to identify cost flow in a manufacturing environment. Students will be able to identify cost behavior in a business environment. Students will be able to determine breakeven points using breakeven analysis. Students will be able to present an oral presentation in the designated subject area. Lectures, demonstrations problems, group discussions, and analysis of real world applications will comprise the format. You must be prepared to enter into discussions by reading text assignments and related articles in periodicals. Presentation of elementary financial accounting concepts from the current literature is strongly encouraged. I will supplement the text with articles from the professional literature and various periodicals as those become available. Additional reading assignments will be posted online using Blackboard. Texts: Required: Financial & Managerial Accounting. 5th edition, Wild, John, Shaw, Ken, & Chiappetta, Barbara. McGraw-Hill/Irwin Publishing Company, ISBN Note: The textbook package includes everything you need for this class and is specially bundled for you by the publisher. It is only available through the Saddleback and Irvine Valley College bookstore or on-line with the publisher. If you purchase the text from any other source, you will be responsible for any resource that is in this package 2
3 Exams/Grading Policy: Exams will consist of multiple choice questions, short answer questions, essays and short problems. There will be NO MAKE UP ONLINE EXAMS given for any reason. If for an EMERGENCY reason you must miss an exam, the instructor must be notified BEFORE the scheduled exam or a grade of zero will be assigned. Exams taken at other than scheduled times must be taken in person. Contact to schedule a time with instructor prior to online scheduled day and time. Your grade will be determined on the basis of the number of cumulative points scored on quizzes, exams, projects, and class participation. The points will be weighted as follows: Comprehensive Final 200 points This exam is required on campus Exams (4 x 50) 200 points Interactive Presentations 65 points Homework 100 points Group Participation 25 points TOTAL 590 points Note: Homework and quizzes will be administered via Homework Manager Plus (see below. There is no extra credit. Group Participation based on Discussion Question Participation Posted in Black Board. Grades are determined as follows Points % Letter Grade ( ) A ( ) B ( ) C ( ) D ( 0-353) below 60 F Access to Blackboard (Saddleback s Online Portal) Go online to click on Logon. Your username and password is the same as your . If you have problems, a link to the Blackboard Help Desk and a toll free number are listed to the right of the login. If you have additional questions or problems, go to for the Student Technical Support site. Access to CONNECT Plus Homework and quizzes are administered through McGraw-Hill s CONNECTPlus. You may access the application either through Blackboard/External Links or directly through the URL provided to you by the instructor. You must register as a student with the access code provided to you in the text package (see TEXT above). Work MUST be submitted into CONNECT only and will not be accepted in any other form. The McGraw-Hill CONNECTPlus for this course is: SEE BLACKBOARD To create a student account, follow these directions: 1 Click on the link provided by your instructor or provided in Blackboard for access to your specific class section. 2 If this is your first time using CONNECT, click on REGISTER NOW. Provide the information requested for Student Registration. 3 To register, provide your and password for CONNECT (see Step 2 if you are new). Enter the 20 digit code in the boxes on the Student Registration page, and click the Submit button (note: the code is case sensitive; please enter the codes in upper case letters). If you need to purchase an access code, click on Buy On-Line. 4 If you are not sure if you are going to stay in the course or you do not want to start your registration period, you can click on Start Free Trial to get a three (3) week free trial of the class material (Free trial date starts on first day of class and runs for the first 3 weeks of the semester. Use of your Registration Code starts your registration period of 18 months. 3
4 5 Fill out the registration form that appears and click the OK button. 6 Click the YES button to confirm your account (note: this account is unique to this class and you cannot use an account established for a different class that used CONNECT). ConnectPlus Tips: You can only do one thing at a time. You cannot view past results while you are in the process of taking an assignment. You cannot take two graded assignments at the same time. Each assignment has several options to assist you succeed: o Link to ebook (book icon) provides you a direct link to the ebook version of our textbook o Print (printer icon) allows you to print out the question o Contact MH Publishing (link) you can send a question/comment to the publisher to report a question or problem with the question. o Check my work (link) provides you with a quick check of your answers in the question to tell you what is right and wrong. o View Hint #1 (link) watch a video of how to solve a similar problem to the one you are working on. o Use the "Prev", "Next", question pull down menu, Save & Exit and Submit Assignment buttons periodically to save and avoid timing out. If there is no activity within about 20 minutes, CONNECT may automatically log out your session. Click "Save & Exit" if you wish to work on your assignment at a later time without grading. Remember, you can only work on one open, un-graded assignment at one time. DO NOT PRESS SUBMIT UNLESS ALL ASSIGNMENTS FOR A CHAPTER ARE COMPLETED. Once you press Submit, you will not be able to input any answers to the Chapter assignment. The computer in ConnectPlus is set up to automatically submit for you on the assignment due date, so you never need to press the submit button in ConnectPlus. Don't copy and paste, this might enter illegal characters in your homework and prevent you from getting a grade. Technical support is provided via and the Contact Us form located under the Support section of the CONNECT entry screen. Access to On-line Content All online assignments (except discussion boards) are located in CONNECT. Click on the Library tab to access the textbook learning materials. Click on the Reports tab to access your scores recorded in CONNECT. ConnectPlus URL is: SEE BLACKBOARD Note: Technical Support for CONNECT, ebook, and other course content should be addressed with McGraw-Hill Technical Support. McGraw-Hill tech support phone number is CHEATING THE FIELD OF ACCOUNTING REQUIRES A HIGH DEGREE OF ETHICAL RESPONSIBILITY IN ORDER TO INSTILL A LEVEL OF CONFIDENCE IN THE QUALITY OF THE INFORMATION PRODUCED. AN ACADEMIC ENVIRONMENT IS NO DIFFERENT. CHEATING OF ANY KIND ON ANY PROJECT OR TEST WILL NOT BE TOLERATED IN THIS CLASS. A STUDENT WHO IS SUSPECTED OF CHEATING WILL BE SUBJECT TO THE APPROPRIATE PROCEDURES DESCRIBED IN THE SADDLEBACK COLLEGE STUDENT CODE OF CONDUCT. WITHDRAWALS DURING THE TERM See Saddleback College web site at Look up the class in the Class Schedule and click on Details /15215 TBA D. BOWMAN INTERNET Details... (Off Campus) Do not assume that the instructor will automatically drop you from the course. If you feel you must drop, take the initiative and do it yourself. 4
5 Course Policies, Procedures and Assignments The instructor assumes you have the requisite computer skills to successfully complete this course. This includes (at least) proficiency with Microsoft Office and access to the Internet. Each chapter will have a series of exercises and problems which will be performed through CONNECT. Generally, Exercises are worth 1 points each and Problems are worth 2.5 points each. The Interactive Presentations are worth 5 points per chapter. The point value for each question in CONNECT is listed at the beginning of each question. The class syllabus lists all exercises and problems assigned in CONNECT. Since CONNECT has been set up to help you with the homework with hints, links to the ebook, videos and check your answers to the problems. There is no reason for not achieving all of the available points. There will be four exams administered on-line throughout the semester. The lowest on-line exam will be dropped. If all on-line exam scores are the same, one will be dropped. There will also be a comprehensive Final exam, which will be administered at the end of the semester. This exam must be proctored and will be on campus at Saddleback College. If you cannot take the exam on the announced dates, you must contact the instructor prior to the test dates. This exam is required and must be taken in person. All exams are administered on Connect Plus except the Final exam. If you cannot take the Final exam on the announced dates, you must contact the instructor prior to the test dates. There are no makeup exams. Since you are being provided with due dates well in advance, there will be no extensions for due dates for CONNECT. Reasons such as Blackboard or CONNECT was down will not be accepted. To help you better understand the class material we may be using as a virtual classroom to answer questions and do sample class problems. These sessions will be announced in advance in Blackboard and student . Participation is optional but highly recommended. If you cannot participate in the live presentation, the session may be archived so you can watch the presentation at your convenience. Unfortunately, questions can only be answered at the live session only. You are expected to read the chapter materials, review the author s support materials, complete assigned homework, quizzes, and exams prior to the assigned due date. You are responsible for any material provided by the textbook publisher in the textbook and/or their online learning web site. Note: Dates are approximates and are subject to change; Exam dates are approximate and will be officially announced in class. Administration of class assignments will be through CONNECT. You must obtain an access code in order to register for the tool. Generally, Exercises are worth 1 points each and Problems are worth 2.5 points each and the Interactive Presentations are worth 5 points (per chapter). CONNECT will provide partial credit. CONNECT provides access to additional support materials to assist you in performing the assignments. CONNECT is an interactive, Internet-based product designed to help you complete all exercises and problems. You will receive instant feedback and the ability to correct any errors. You must keep up with all assignments. Assignment completion due dates are listed in CONNECT. ConnectPlus URL Link for this class is: SEE BLACKBOARD Continued On the Next Page 5
6 Approx. Interactive Presentations Homework Week Beg Assignment Points Due Dates Assignment Due Date Exams Exam Due Dates 1/19 Chapter 12 Reporting Cash Flows 1/26 Chapter 13 of Financial Statements 5 1/21 E12-5, E12-6, E12-7, E12-10, E /28 E13-3, E13-7, E13-9, P13-1A 1/24 1/31 2/2 Chapter 14 Managerial Accounting Concepts 2/9 Chapter 15 Job Order Costing and Exam #1 Chapters /16 Chapter 15 and Chapter 16 Process Costing and 2/23 Chapter 16 and Chapter 17- Activity Based Costing and 3/2 Chapter 17-Activity Based Costing 3/9 Chapter 18 Cost Behavior and Cost Volume Profit Exam #2 Chapters /16 Chapter 19 Variable Costing and Performance Reporting 3/23 Spring Break 3/30 Chapter 20 Master Budgets and Performance Planning 4/6 Chapter 20 Master Budgets and Performance Planning 5 2/4 E14-8, E14-9, E14-11, E14-12, P14-8A 5 2/18 (Cpt 16) 5 2/25 (Cpt 17) 2/11 E15-4, E15-6, E15-7, E15-8, E15-9, E15-10, E15-11, P15-1A E16-6, E16-8, E16-9, E16-10, E /7 2/21 2/28 P16-1A, P16-2A 2/28 5 E17-6, E17-7, E17-9. E17-13, P17-1A, P17-5A 3/11 E18-5, E18-10, E18-12, E18-13, E18-15, E18-17, P18-1A, P18-7A 5 3/18 E19-1, E19-4, E19-6, E19-9, E19-11, P19-1A 5 4/1 E20-3, E20-5, E20-6, E /7 3/21 3/30 4/8 5 P20-5A 4/8 50 2/ /12-14 Exam #3 Chapters /13 Chapter 21 Flexible Budgets and Standard Costs 4/15 E21-1, E21-4, E21-7, E21-8, P21-1A, P21-3A 4/ /9-11 6
7 4/20 Chapter 22 Decentralized and Performance Evaluation 5 4/22 E22-1, E22-12, E22-13, P22-2A 5/2 4/27 Chapter 23 Relevant Costing for Managerial Decisions Chapter 24 Capital Budgeting and Investment 5 4/29 E23-2, E23-4, E23-6, E23-8, E23-1, P23-6A 5/9 5/4 Chapter 24 - Capital Budgeting and Investment 5 5/6 E24-1, E24-2, E24-3, E24-5, E24-7, P24-2A 5/11 Exam #4 Chapters / /11 5/11 Final Exam Proctored On Campus 200 See Note Below All Dates are Tentative and Subject to Change See Connect Plus System for Homework, Interactive Presentations, Learn Smart, and Exam Due Dates Final Exam Schedule May 15, 6:30 9:00pm or May 16 8:30 11:00am This course meets the requirements set forth in the accessibility checklist and universal design grid provided by Special Services. The Web pages, video presentations, textbooks and class materials used in this course are accessible to students with disabilities. 7
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