On-Line Orientation and Syllabus Revised 4/30/2016 This syllabus is prepared and designed to be used as an introduction and orientation for your on-line 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 Economic Workforce Development and Business Science Division Instructor: Donald P. Bowman CPA, MBA Term/Semester: Summer 2016 Class Begins on June 6 and Ends on August 12 Phone: 949-582-4484 E-mail: dbowman@saddleback.edu Preferred contact is by email Put Acct 1B 80415 in the email subject line Office: BGS 203 Ticket #: 80415 Office Hours: TBA Time Day: Distance Education-Internet The McGraw-Hill ConnectPlus URL for this course is in the Blackboard site for this class. This course requires an in person proctored Final Exam. Final Exam dates taken on Saddleback Campus are either Friday August 12, 6:30pm 9:00pm or Saturday August 13 8:30am 11:00am. There is no fee for taking the exam at theses dates and times at the Saddleback College Campus. You should expect to spend a minimum of 20 hours per week on this course to be successful. Please make sure you plan your carefully and do not all behind. Course Objectives. During this course, students will learn: 1. How to prepare a set of basic financial statements. 2. How to calculate and analyze common ratios and numerical relationships that are produced through the accounting cycle. 3. How to demonstrate proficiency in processing the accounting cycle for a business. 4. How to identify cost flow in a manufacturing environment. 5. How to identify cost behavior in a business environment. 6. How to determine breakeven points using breakeven analysis. 7. How to present an oral presentation in the designated subject area.
Saddleback College Managerial Accounting ACCT 1B Summer 2016 Course Syllabus Saddleback Web Site and Blackboard Access: http://www.saddleback.edu Note: Every student is assigned a college e-mail account and pin number (password). Do not change your e- mail address. If you prefer to receive e-mail at another address, you will need to link your desired email address to your school address. Course Requirements/Prerequisites: ACCT1A (Financial Accounting) Student Learning Objectives and Outcomes 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. Text: Required: Financial Managerial Accounting. 5th edition, Wild, John, Shaw, Ken, Chiappetta, Barbara. McGraw-Hill/Irwin Publishing Company, 2013. ISBN 978-1259170386. Note: The textbook package includes everything you need for this class including Connect Plus and is specially bundled for you by the publisher. It is only available through the Saddleback and Irvine Valley College bookstores or on-line with the publisher. If you purchase the text from any other source, you will still be responsible for any resource that is required. Bundle Contains: The bundle includes the Loose leaf Text - Wild, 5th edition Financial Managerial Accounting, Connect Plus codes, and Tegrity codes (also used in Financial Accounting Acct 1A Last Semester). If you took Accounting 1A at Saddleback College or Irvine Valley College last semester, your Connect access should still be valid and you will not have to repurchase the book or access code. Clear your internet browser and then click on the URL for this courser and log in with your same login and password you used in Accounting 1A. If you are having difficulty, call Mcgraw-Hill tech support at 1-800-331-5094.
Exams/Grading Policy Exams may 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 AND PRIOR TO SCHEDULED DATES AND TIMES. Contact the instructor to schedule a time with instructor prior to online schedule day and time. There is no guarantee that an earlier time will be granted. Vacations etc. and other summer events are not considered valid excuses for missing an exam. Your grade will be determined on the basis of the number of cumulative points scored on homework, exercises, exams, projects, discussion boards, etc. The points will be weighted as follows: Comprehensive Final On Line Exams (3 exams x 50pts) Interactive Presentations Homework Group Participation TOTAL 200 points (This is an in person proctored exam) 150 points 60 points 94 points 26 points 530 points Note: Homework, Online Exams, Interactive Presentations, and Learn Smart will be administered via CONNECT PLUS (see below). There is no extra credit in this class except for Learn Smart (See note 4 at the end of the syllabus. Group Participation is based on participation in the discussion questions posted in Black Board. Grades are determined as follows Points % Letter Grade (477-530) 90-100 A (424-476) 80-89 B (371-423) 70-79 C (318-370) 60-69 D ( 0-317) below 60 F Access to Blackboard (Saddleback s Online Portal) Go online to http://socccd.blackboard.com, enter your username and password then click on login. Your username and password are the same as your e-mail. If you have problems, a link to the Blackboard Help Desk is listed under Login Help. Access to CONNECT PLUS Homework, Interactive Presentations, Learn Smart, and Online Exams are administered through McGraw-Hill s CONNECT PLUS. 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 paragraph above). Work MUST be submitted through CONNECT PLUS only and will not be accepted in any other form. 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 PLUS, click on REGISTER NOW. Provide the information requested. Student Registration. 3. To register, provide your e-mail and password for CONNECT PLUS (see Step 2 if you are new). Enter the 20 digit code that comes with your text book 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 another access code, click on Buy Online.
4. If you are not sure if you are going to stay in the course or you do not want to start your Connect registration period, you can click on Start Courtesy Access to get a two week free trial of the class material (Courtesy Access date starts on first day of your login and runs for the next two weeks. 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 PLUS). 7. Do not lose your CONNECT PLUS Code. If you do, you will need to purchase a new one. Treat it like cash. CONNECT PLUS 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 buttons periodically to save and avoid timing out. If there is no activity within about 20 minutes, CONNECT PLUS will 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. The computer in CONNECT PLUS is set up to automatically submit for you on the assignment due date, so if you forget to press submit button, your work you input and saved will be processed. 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 e-mail and the Contact Us forum located under the Support section of the CONNECT PLUS entry screen. Access to On-line Content All online content is located in CONNECT PLUS. Click on the Library tab to access the textbook learning materials. Click on the Reports tab to access your scores recorded in CONNECT PLUS. Note: Technical Support for CONNECT PLUS, ebook, and other course content should be addressed with McGraw-Hill Technical Support. McGraw-Hill tech support phone number is 1-800-331-5094. 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.
Chapters in the textbook/e-book to be covered during the term/semester Chapter - Subject 13. Analysis of Financial Statements 14. Managerial Accounting Concepts and Principles 15. Job Order Costing and Analysis 16. Process Costing and Analysis 17. Activity-Based Costing and Analysis 18. Cost Behavior and Cost Volume-Profit Analysis 19. Variable Costing and Performance Reporting 20. Master Budgets and Performance Planning 21. Flexible Budgets and Standard Costing 22. Decentralization and Performance Evaluation 23. Relevant Costing for Managerial Decisions 24. Capital Budgeting and Investment Analysis WITHDRAWALS DURING THE TERM For important dates, please visit the details section of the ticket number for this class in the class schedule on the Saddleback College web site. Here are some important dates listed in that detail section (Please note that even though the last day of the class is Friday, August 12, for student convenience, you may take your Final Proctored Exam on Friday August 12 or Saturday, August 13). First Week of Class Begins: Monday, 6/6/2016 Add without Instructor Permission by: Sunday, 6/5/2016 Last Day to Add with APC*: Thursday, 6/16/2016 Drop with Refund by: Friday, 6/10/2016 Elect Pass/No Pass by: Friday, 6/24/2016 Drop without 'W' Grade by: Thursday, 6/16/2016 Drop with 'W' Grade by: Wednesday, 7/20/2016 Last Week of Class Ends: Friday, 8/12/2016 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. Course Policies, Procedures and s 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 PLUS. Generally, Exercises are worth 1 point 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 PLUS is listed at the beginning of each question. The class syllabus lists all exercises and problems assigned in CONNECT PLUS. Since CONNECT PLUS 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. Extra Credit Learn Smart assignments are worth 4 points each chapter and if completed along with each chapter will be very valuable towards learning the material. There are also Quick Study Practice assignments in CONNECT PLUS, but theses have no point value. They are strictly there to help you learn the material. There will be four exams administered throughout the semester (3 online and 1 Proctored Comprehensive Final).
The comprehensive Final exam 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 one of the announced dates, you must contact the instructor prior to the test dates. There is NO opportunity to take this exam online or after August 13th in the morning so do not ask. All online exams are administered on CONNECT PLUS. There are no online makeup exams. Since you are being provided with due dates well in advance, there will be no extensions for due dates for assignments on CONNECT PLUS. Reasons such as Blackboard or CONNECT PLUS was down will not be accepted. Take the exams early and not at the last minute and complete any other online assignments early. To help you better understand the class material we may be using www.cccconfer.org as a virtual classroom to answer questions and do sample class problems. If held, then these sessions will be announced in advance in Blackboard and student e-mail. Participation is optional but highly recommended. You are expected to read the chapter materials, review the author s support materials, complete assigned homework, exams, etc. prior to the assigned due date. You are responsible for any material provided by the textbook publisher in the textbook and on their online learning web site. First, make sure you ask questions on the raise your hand discussion board. Note: are approximates and are subject to change; IF there are any changes in exam dates, they will be announced in Blackboard. CONNECT PLUS 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. completion due dates and times are listed in CONNECT PLUS (except discussion forums which are in the Discussion section of Black Board) Approx. Interactive Presentations Homework Learn Smart DQ Ans DQ Response Week Beg Points Date Exams Exam Available Note 1 4 pts each Note 4 Note 3 6/6 Chapter 13 Analysis of Financial Statements 6/13 Chapter 14 Managerial Accounting Concepts Chapter 15 Job Order Costing and Analysis 5 6/6 E13-3, E13-7, E13-9, P13-1A 5 6/14 E14-8, E14-9, E14-11, E14-12, P14-8A 5 6/16 E15-4, E15-6, E15-7, E15-8, E15-9, E15-10, E15-11, P15-1A 6/9 DQ 1 6/6 N/A 6/20 DQ 2 6/15 6/17 6/20
Approx. Interactive Presentations Homework Learn Smart DQ Ans DQ Response Week Beg Points Date Exams Exam Available Note 1 4 pts each Note 4 Note 3 6/20 Chapter 16 Process Costing and Analysis Exam #1 Chapters 13-16 5 6/21 E16-6, E16-8, E16-9, E16-10, E16-11, P16-1A, P16-2A 6/25 DQ 3 6/22 6/24 50 6/25 6/27 6/27 Chapter 17- Activity Based Costing and Analysis Chapter 18 Cost Behavior and Cost Volume Profit Analysis 7/4 Chapter 19 Variable Costing and Performance Reporting Exam #2 Chapters 17-19 5 6/28 E17-6, E17-7, E17-9. E17-13, P17-1A, P17-5A 6/30 E18-5, E18-10, E18-12, E18-13, E18-15, E18-17, P18-1A, P18-7A 5 7/6 E19-1, E19-4, E19-6, E19-9, E19-11, P19-1A 7/5 7/5 7/9 DQ 4 7/5 7/7 50 7/9 7/11 7/11 Chapter 20 Master Budgets and Performance Planning 7/18 Chapter 21 Flexible Budgets and Standard Costs 5 7/12 E20-3, E20-5, E20-6, E20-16, P20-5A 7/14 E21-1, E21-4, E21-7, E21-8, P21-1A, P21-3A 7/21 7/21 DQ5 7/18 7/20
Approx. Week Beg Interactive Presentations Points Homework Date Exams Exam Available Note 1 Learn Smart 4 pts each Note 4 DQ Ans DQ Response Note 3 7/18 Exam #3 Chapters 20-21 50 7/23 7/25 7/25 Chapter 22 Decentralized and Performance Evaluation 8/1 Chapter 23 Relevant Costing for Managerial Decisions Chapter 24 Capital Budgeting and Investment Analysis Chapter 24 - Capital Budgeting and Investment Analysis 5 7/26 E22-1, E22-12, E22-13, P22-2A 5 7/28 E23-2, E23-4, E23-6, E23-8, E23-1, P23-6A 5 8/3 E24-1, E24-2, E24-3, E24-5, E24-7, P24-2A 8/2 8/2 DQ 6 8/1 8/3 8/9 8/8 Exam #4 is the proctored comprehensive. About 45% covers Chapters 22-24 and about 55% Covers Chapters 13-21 URL for Mcgraw-Hill CONNECT Plus site for this class: 200 See Note 2 regarding Exam #4 - the In person proctored Exam All Learn Smart 8/11 The URL is found in the Course Blackboard External Links Folder. Note 1 You will have 3 hours to complete each of the Exams 1 through 3 and they will be administered online through the CONNECT Plus Site. You will be able to take the exam at any time during the dates listed but once you start, your time will continue even if you log out. Additional details will be announced shortly after the class starts. Note 2 - Final Exam dates required to be taken on Saddleback Campus are August 12, 6:30 9:00pm or August 13 8:30 11:00am. (Even though the last day of the class is Friday, August 12, for student convenience, you may take your Final Proctored Exam on Friday August 12 or Saturday, August 13). The actual exam duration is 2 hours for the Final Proctored Exam.
Note 3 Discussion board questions and details will be announced in Black Board during the first week of the classe. Note 4 - Extra Credit Learn Smart assignments are assigned 4 points per chapter so there are 48 extra credit points (11 chapters x4 pts each). These and their due dates are located on the CONNECT PLUS website. While this is extra credit, it is an extremely beneficial tool for learning the material and even though the due dates for all chapters are the next to the last day of the course, It is highly recommended you complete the assignment for each chapter after you read each chapter. The date for all Learn Smart chapters is Thursday, August 11 so you will be able to access all chapters to study for the final exam. IMPORTANT When logging into the CONNECT PLUS System, Use Firefox or Google Chrome or Safari. Do NOT use Internet Explorer as some of your input may be lost and not recoverable. Also, do NOT login into your CONNECT PLUS account with more than one login active at a time. For example, do not login and open the Ebook and then login again at the same time to access homework assignments, exams, etc. If you do, much of your data will be lost even if you do so from different computers. Linking to the Ebook from the link in a problem is ok. For any CONNECT PLUS Questions, be sure to contact Mcgraw-Hill CONNECT PLUS Support immediately and get a case number when you are finished speaking with them. If I need to get involved, I will need the case number to assist you. Their phone number is 1-800-331-5094 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.