BRAZOSPORT COLLEGE LAKE JACKSON, TEXAS SYLLABUS ACNT 2311: MANGERIAL ACCOUNTING ONLINE VERSION COMPUTER TECHNOLOGY & OFFICE ADMINISTRATION DEPARTMENT

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1 BRAZOSPORT COLLEGE LAKE JACKSON, TEXAS SYLLABUS ACNT 2311: MANGERIAL ACCOUNTING ONLINE VERSION COMPUTER TECHNOLOGY & OFFICE ADMINISTRATION DEPARTMENT CATALOG DESCRIPTION ACNT 2311 Managerial Accounting. CIP A study of practical applications of accounting with emphasis on cost behavior, capital management decisions, budgeting, financial statement analysis, and income tax effects. (3 SCH, 2 lecture, 2 lab) Prerequisites: ACNT 1325 or approval of the division chair. Required skill level code: Math code T PREPARED BY: RECOMMENDED BY: RECOMMENDED BY: APPROVED: INSTRUCTOR (Mathews) DIVISION CHAIRMAN DEAN DATE: DATE: DATE: DATE: The Brazosport College District shall not discriminate against, or exclude from participation in any benefits or activities either on the staff or in the student body, any person on the grounds of sex, race, color, religion, national origin, age, or handicap.

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3 BRAZOSPORT COLLEGE SYLLABUS ACNT 2311: MANGERIAL ACCOUNTING ONLINE VERSION COURSE EVALUATION STUDENT EVALUATION A. Weekly tests will account for no more than 50% of the total grade. B. Daily Work will account for no more than 30% of the total grade. C. Final Exam will account for no more than 20% of the total grade. INSTRUCTOR EVALUATION A. Students will be given an opportunity to evaluate their instructor and the course content. B. The instructor will review and evaluate in terms of withdrawal rate. C. Final grades given will be reviewed in an effort to determine if a pattern of high or low grades exists. DEPARTMENT EVALUATION OF COURSE A. Faculty and the Division Chair will review student grades and withdrawal trends. B. Faculty and the Division Chair will review the Course Competencies and Perspectives Assessment.

4 BRAZOSPORT COLLEGE SYLLABUS ACNT 2311: MANGERIAL ACCOUNTING ONLINE VERSION GENERAL GOALS/OBJECTIVES COURSE CONTENT Upon successful completion of this course, students will gain an understanding of financial statements. They will be better prepared to understand and interpret "numbers and their meaning" as they face decisions in their future careers. SPECIFIC GOALS/OBJECTIVES Students should be able to demonstrate their understanding and use of financial analysis by: 1. The ability to understand financial statements will be measured by identifying the primary financial statements of a business. 2. Perform financial statement analysis. This will be determined by deriving several useful ratios. 3. Student will be given a scenario and be asked to analyze the ratios and make recommendations to management.

5 BRAZOSPORT COLLEGE SYLLABUS ACNT 2311: MANGERIAL ACCOUNTING ONLINE VERSION LEARNING OUTCOMES 1. Student will understand the primary financial statements used in statement analysis. Student will achieve 70% on exam. 2. The student should will be able to perform basic financial statement analysis. Student will achieve 70% on exam. 3. Student should be able to inform management of potential problems in the business from financial statement analysis. Student will achieve 70% on exam.

6 BRAZOSPORT COLLEGE SYLLABUS ACNT 2311: MANGERIAL ACCOUNTING ONLINE VERSION Instructor: Mathews, Lonnie Office Phone: (979) Alt. Phone: Office: D-204A I am available via (please use first) then by telephone In accordance with college policy, every effort will be made to respond to your within 24 hours. If you have not received a response within that time period, please feel free to call and leave a message on my voic . If you need to visit me during my office hours, please make an appointment prior to visiting so that I can make myself available. COURSE DESCRIPTION Upon completion of this course, the student will understand the language of business (accounting), in order to effectively participate in activities such as planning, control, and decision-making. This course will take students through the basics: what accounting information is, what it means, and how it is used. Students will examine financial statements and discover what they do and do not communicate. This course will also develop the crucial decision-making and problem-solving skills students need in order to succeed in a professional environment. A study of practical applications of accounting with emphasis on cost behavior, capital management decisions, budgeting, financial statement analysis, and income tax effects. (3 SCH, 2 lecture, 2 lab) PREREQUISITES ACNT 1325 or approval of division chair. TEXTBOOK OR COURSE MATERIAL INFORMATION Cornerstones of Managerial Accounting: Mowen; 4 th edition; Southwestern Publishing. LAB REQUIREMENTS None. ATTENDANCE AND WITHDRAWAL POLICIES Students are expected to participate in weekly discussion and turn in assignments on a weekly basis. Students will be dropped if they miss more than two weeks of assignments and homework. It is the student's responsibility to withdraw from a course if circumstances occur that could prevent the student from successfully completing that course. Students should notify instructor of decision to withdraw and must not expect nor assume the instructor will complete the paperwork for the student. The instructor will complete required paperwork only if the instructor decides to drop a student for cause. Failure to notify instructor of withdrawal could result in the student failing the course. Please note that changes in the Texas Education Code state that students enrolling for the first time in a Texas public institution of higher education in the fall of 2007 or after, will not be permitted to withdraw from more than a total of six courses (no minimum number of credit hours on each course) in which the student is officially enrolled during the student's period of undergraduate study at all such institutions (this includes any course a transfer student has dropped at another institution of higher education). See for more information.

7 Material will be presented via the internet, readings assignments from the text, and occasionally films. Assignments will cover the points to be learned and will direct your study from the text. Thus, you should read each chapter carefully, and pay attention to unfamiliar learning objectives. The material in the latter part of the course will be based upon material presented in the first part of the course; therefore, you will have to commit the material to long term memory. In addition, the final exam is comprehensive. COURSE REQUIREMENTS AND GRADING POLICIES The student s final grade is determined by the following percentage breakdown: Weekly Tests 50% Daily Work 30% Final Exam 20% 100% Your grade will be determined based upon the total points earned on examinations, quizzes, discussion questions and a final exam (1500 possible points for the semester). There is no provision for doing extra or outside work to improve your grade. Assignment Total Points Homework 325 Quizzes 240 Discussion Questions 110 Test One 200 Mid-Term Exam 200 Test Three 200 Final Exam 225 Total Points 1,500 TESTING 1. Fifty percent of the student s grade will be based on an average of weekly tests. These tests will be over the material covered in the previous class meeting. 2. Thirty percent of the student s grade will be based on an average of the daily work grades. 3. Twenty percent of the student s grade will be based on an average of the unit exams given during the course. There will be twelve 10-point quizzes each week as a part of your assignments. The quizzes are available on PageOut under each chapter. The quizzes will cover the chapter and the total points for all the quizzes will equal 240 points. Three exams plus a final are scheduled for the semester (see class schedule). The final examination is comprehensive. All three exams will consist of a multiple choice and true false portion. Each exam will be grade immediately and the score will be placed in your grade book. Points for each exam will vary based on the exam; you will be given specifics for each exam. All three exams are worth 600 points. There are no make-up exams.

8 MAKE-UP POLICY Daily work, not turned in because of an absence, must be turned in by the next class meeting in order to receive credit. Any student missing a weekly test will receive a zero for that quiz. The grade received on the Final Exam may substitute for one missed quiz grade. STUDENT RESPONSIBILITIES It is easy and you already know how first you must keep up with the weekly assignments. Because this is a webbased course, it is easy to put off doing the assignments until the last minute. You must exercise discipline, read the chapters every week, and stay ahead. An asynchronous course like this one requires the student to effectively manage their study time and balance course requirements. Students are expected to fully participate in the course. The following criteria are intended to assist you in being successful in this course: Time Management Understanding the Syllabus Requirements Communicating with the Instructor Class Participation Completing Course Work Unless otherwise posted all assignments are due by 11 PM on the Sunday following the week of the assignment e.g. week one begins Monday September 1 st all assignments are due by 11 PM the following Sunday September 7 th (please refer to the class schedule). Any work submitted beyond the due time and date is considered late, due to the nature of this course, work submitted late cannot be accepted. Please become familiar with Desire 2 Learn to learn how to submit your assignments on time and in the proper manner. No grace will be given for late work due to the student not being familiar with software. All work should be submitted in a Microsoft document Word, or Excel. Your work must be turned in through Desire 2 Learn no work will be accepted via personal or fax. If you have technical, difficulties please contact tech support for assistance. Make sure that your work is properly labeled so that you can identify it as the correct work that you want to submit for each week. It is the student s responsibility to submit the correct assignment. You will not be given a make-up assignment because you submitted the wrong work. If by chance, you do submit the wrong work or need to make a change just make another submission and mark it Revised or you may contact the instructor to have the original submission deleted. Please use only black font when submitting your work. Because this is not a traditional face-to-face course homework is a major part of this course. The primary way to gauge your grasp of the material will be your responses to the homework assignments. Therefore, it is important that you read each chapter carefully. All homework will be graded via the CengageNow program The instructor will post a message as an announcement when all work has been graded, it is not necessary to contact the instructor regarding your results. Each week comments on areas that everyone needs to take notice of will be posted, also specific comments will be posted in your grade book if need be. It is expected that each week time is taken to compare the official grades against your own work. Answers to the previous week s assignments will be posted on Monday of the following week. Each week you will be given a discussion question that relates to the topics in the chapter. Under the communication module you will see the discussion each week. You must respond to each question using Desire 2 Learn. No question will be answered via or fax.

9 The honor code is strictly enforced in this course. All aspects of students' work are subject to the provisions of the code and suspected violations will be promptly reported to the honor system for adjudication. Such violations include, but are not limited to o o o o requesting or providing assistance on quizzes use of class notes, books or other resources while completing quizzes participating in work-for-hire arrangements use of commercially produced notes or class aids If students need to work on campus, they are also expected to take care of the equipment in the classroom. PLEASE DO NOT BRING FOOD, DRINKS, OR UNAUTHORIZED PERSONS INTO THE CLASSROOM. PROJECTS, ASSIGNMENTS, PORTFOLIOS, SERVICE LEARNING, INTERNSHIPS, etc. All assignments will be assigned on a weekly basis. Exams will be added per the course outline schedule. When necessary, outside information will be provided to enhance your learning. Course Format - Class members are required to access the course materials posted on Desire 2 Learn provided by the college on a weekly basis, listen to the pre-recorded chapter information lectures when available, complete weekly chapter readings and related homework and other assignments. The course is organized into 16 weekly units (see course outline). In each weekly unit, there are sub-units for chapter objectives, lectures, and assignments. Each chapter has a set of chapter instructions. These instructions are given to the student to provide a snap shop of what is required from each chapter. The instructions have the following information at your disposal. o Reading This section provides the student with the pages that should be read prior to beginning any chapter assignments. o Homework Problems This section gives the student the homework problems for the chapter. Included in this section is information on how to complete and turn in the assignment. o Power Point Slides Power Point slides are provided to help enhance the learning for each chapter. The student is encouraged to use these slides as needed. o Review Quiz Each chapter comes with a 10 question quiz. This quiz is designed to help the student review what they learned from the chapter reading. o Discussion Question each chapter comes with a discussion you should read the chapter and be prepared to give a response to the weekly discussion question. o Additional Instructions from time to time additional instructions will be made available to assist the students with special instructions on how to turn in assignments. It is recommended that the student print the chapter instructions at the beginning of each week to ensure that all assignments are completed and turned in on time. SCANS COMPETENCIES The Secretary's Commission on Achieving Necessary Skills (SCANS) identified competencies in the areas of Resources, Interpersonal, Information, Systems, and Technology; and foundation skills in the areas of Basic Skills, Thinking Skills, and Personal Qualities. This course is part of a program in which each of these competencies and skills are integrated. For application of specific SCANS competencies and skills in this course, see Addendum A. ACADEMIC HONESTY Brazosport College assumes that students eligible to perform on the college level are familiar with the ordinary rules governing proper conduct including academic honesty. The principle of academic honesty is that all work presented by you is yours alone. Academic dishonesty, including, but not limited to, cheating, plagiarism, and collusion shall be treated appropriately. Please refer to the Brazosport College Student Guide for more information. This is available online at (Click on the link found on the right side of the homepage.)

10 STUDENTS WITH DISABILITIES Brazosport College is committed to providing equal education opportunities to every student. Brazosport College offers services for individuals with special needs and capabilities including counseling, tutoring, equipment, and software. Please contact the Special Populations Counselor at (979) for further information. OTHER STUDENT SERVICES INFORMATION Information about the Brazosport College Library is available at or by calling (979) Information about study skills and tutoring for math, reading, writing, biology, chemistry, and other subjects is available in the Learning Assistance Center (LAC) (see or call (979) ). To contact the Computer Technology & Office Administration Division, call (979) or (979) Student Services provides assistance in the following: Counseling and Advising (979) Financial Aid (979) Student Activities (979) To reach the Information Technology Department for computer, , or other technical assistance, call the Helpdesk at (979)

11 Addendum A SCANS COMPETENCIES ACNT 2311 Managerial Accounting Competency Reference 1. Resource Time Management, Facilities/Materials, Human Resources 2. Interpersonal Leadership, Part. as Team Member, Works with Diversity 3. Information Acquiring, Organizing, Interpreting 4. Systems, Understanding Organizational Systems, Technological Systems, Social Systems 5. Technology Selecting, Applying, Maintaining 6. Basic Skills Reading, Writing, Mathematics, Speaking, Listening 7. Thinking Skills Decision Making, Problem Solving, Learning Techniques Application Students are required to manage time by completing their assigns on time Students will submit their assignments via electronic homework N / A Student will need to understand and analyze business financial statements Students will need to master various software such as Desire 2 Learn and CengageNow to complete this course N / A Students are required to participate in online discussions and answer essay questions as part of course assignments Students are required to solve typical business problems for management use their accounting knowledge 8. Personal Qualities Responsibility,. Sociability, Integrity/Honesty Students should practice integrity by turning in their own work.

12 ACNT 2311 Managerial Accounting Generic Schedule Week Chapter Lecture Material 1 2 Uses of Accounting & Financial Statements 2 3 Measuring Business Income 3 4 Accounting for Inventories 4 TEST ONE 5 5 Accounting for Receivables 6 6 Accounting for Long-term Assets 7 7 Accounting for Liabilities 8 MID-TERM EXAM 9 9 Financial Statement Analysis Performance Evaluation Relevant Information for Decisions 12 TEST THREE Management Accounting Planning for Profit & Cost Control 15 Writing Assignments Due 16 FINAL EXAM WEEK

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