Lewis Clark State College AC-232 Managerial Accounting Class Syllabus - Online Fall 2015

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1 Lewis Clark State College AC-232 Managerial Accounting Class Syllabus - Online Fall 215 COURSE: PRINCIPLES OF ACCOUNTING II, AC TEXT & MATERIALS: ACCOUNTING PRINCIPLES, 12TH ED, WEYGANDT, KIMMEL, KIESO, ISBN WileyPlus access code, Financial Calculator (required) INSTRUCTOR: Philip (Phil) Church OFFICE: THOMAS JEFFERSON HALL (TJH), ROOM 15 PHONE: (28) OR BUSINESS DIVISION (28) OFFICE HOURS: Tuersday, Thursday Or by appointment (only use this address) FAX: (28) PRE-REQUISITE: Grade of C or better in PRINCIPLES OF ACCOUNTING I PURPOSE: This course is a continuation of Accounting I, AC 231. For some business majors, this is a required course and students must earn a grade of C or better to successfully pass. Fundamental accounting terminology, transactions, and accounting practices are emphasized. Accounting procedures and statements for corporations and manufacturing entities are the focus. Managerial accounting concepts and information for decision-making are also included. The student will develop an understanding of the relationship between the accounting function and other business areas. This course serves as preparation for higher level accounting courses. For non-accounting majors this course serves as an introduction into the language of business. Further, managerial accounting will serve business and accounting majors at all levels of their career. COURSE OBJECTIVES: After completing this course the student will be able to: 1. Understand and use the appropriate accounting terminology; 2. Journalize and post accounting transactions for corporations and manufacturing companies; 3. Prepare and use the income statement, the statement of retained earnings, the balance sheet and the statement of cash flows; 4. Record transactions relating to stocks and bonds; 5. Compute ratios to analyze financial information; 6. Identify product costs and prepare job order cost sheets; 7. Journalize and post entries for a manufacturing company; 8. Prepare cost-volume-profit analysis and statements; and 9. Organize and coordinate individual budgets within the master budget. INSTUCTION AND EVALUATION METHODS: 1. BBLearn will become the primary source of communication along with Wiley Plus throughout the semester. We will utilize Bblearn collaborate for eight face to face sessions. You must attend a minimum of six sessions but, I would recommend participating in all eight sessions. I

2 will when the first session is, this session is required for all to participate. It will be the first week of the semester 2. HOMEWORK Most chapters are covered in two class periods. Prior to the first class of a given section the chapter is assigned to be read, this must be completed prior beginning to work assignments. Homework will be assigned on bblearn and WileyPlus. I will notify you when an assignment is given with the due date. Homework - Important points: - Due at the period specified on the syllabus schedule (the syllabus will be a work in progress), - Assignment handed in for grading will not be discussed on Collaborate, - Work must be submitted using EXCEL and the electronic working papers through WileyPlus or bblearn - Handwritten, late, sloppy, or plagiarized assignments not accepted, - All work must be the student s own work and turned in on time. Work not submitted on time will receive a reduction in points. Check figures are located in the margins of the problem material of the text. Regular calculators, not phone calculators, are necessary for all class work, quizzes and tests. Read all appendices which are included at the end of some chapters. Students may work together on homework but each student is responsible for his/her own work and may not submit identical answers especially when opinions and judgment are required 2. QUIZZES AND Exams There will be short quizzes that usually cover two chapters at a time. These will be listed on the schedule. They are worth 2 points each and one is dropped at the end of the semester. Each test is also listed on your schedule. They are worth 1 points. No make-up quizzes or exams will be given. Arrangements may be made in advance to take the tests during the semester at a different time if the student expects to be absent and must be taken before the following class period. The final exam, however, must be taken during the scheduled day and time listed in the Final Exam Schedules on the college registrar website at 3. CASE ASSIGNMENTS There will be three case assignments. These will be completed in class in small groups. These are worth 5 points each. They will cover the previous chapter material. These assignments cannot be made-up as they will provide a measure of the student s ability to work with others and knowledge of the material. Much of the routine work in colaborate will be discussed and practiced in small groups with participation being part of the grade. 4. ATTENDANCE AND PARTICIPATION Students are expected to come to class on time, attend the entire class period, be prepared for discussion, read the chapter, and be able to work with others. Attendance and participation is always a part of each student s grade. There will be 2 attendance points earned for each class period up to six. These points are earned based on arriving on time, attending the entire class period, and remaining.

3 Plagiarism, cheating, and use of unauthorized materials will not be tolerated and will result in failure of the course. DISABILITY STATEMENT: If you need special accommodations because of a disability, please provide documentation to the student services office so that I can be notified of your needs and work with you in the most appropriate manner. Students are responsible for discussing any arrangements with the instructor at the beginning of the semester. GRADING SCALE: 94-1 = A 9-93 = A- Attendance = B+ Homework Problems (9) = B Cases (3) = B- Exams (4) = C+ Quizzes (2) = C Total = C = D Below 6 = F 1 First Assignment complete a single page single space paper. The topic is accounting, your task is to interview anyone you believe uses accounting. Ask the following questions: 1) Did they ever believe they would use accounting? Why? 2) Do they recommend for everyone to learn basic accounting some time in their life? Why? 3) What is the most important part of accounting to know/learn? Why? Now you are to ask three of your own questions. Include in your paper the name of the person you are interviewing along with their place of employment and length of time they used accounting. This is due on bblearn the first Wednesday after Labor Day. September 9 th, 215 by 11.3pm Week Fictitious Date Chapter(s) Assignment 1 8/25/ /1/ /8/ /15/ /22/ /29/215

4 7 1/6/ /13/ /2/ /27/ /3/ /1/ /17/ /24/215 Thanksgiving Fall Break 15 12/1/ /8/ //215 Final 12/14-16/215 One of these days during week of finals Review Final Exam Wednesday, May 13 Final exam must be taken during scheduled day and time. BE Brief Exercises, E = Exercises, P = Problems * No homework due from this section. **A chapter is skipped here and omit all graphing. Syllabus Addendum: Consumer Information In 28, the federal government required all post secondary institutions offering federal financial aid programs to provide key data to both prospective and current students. To comply with this requirement, Lewis Clark State College has developed a consumer information page, which may be accessed at information/ Disability Accommodations Students requiring special accommodations or course adaptations due to a disability and/or a healthrelated issue should consult their course instructors and the LCSC Student Counseling Center immediately (RCH 111, ). Official documentation may be required in order to provide an accommodation and/or adaptation. Student Rights and Responsibilities Students have the responsibility for knowing their program requirements, course requirements, and other information associated with their enrollment at LCSC. Students should review the LCSC General Catalog ( and the LCSC Student Handbook ( Handbook.pdf ) for more information.

5 Accidents/Student Insurance Students participating in LCSC classes normally must look to their personal health insurance policy (Student Health Insurance Plan or comparable private coverage) should an accident occur. In the event of an accident, please seek medical help, if necessary, and report the incident to LCSC Security ( ). Fieldtrips or other special student activities may also require students to submit a signed participation waiver (forms can be obtained from the supporting Division Office). Enrollment Verification/Attendance Students who are not actively pursuing their classes may have to repay part or all of their financial aid awards depending upon the circumstances. Academic Dishonesty Academic dishonesty, which includes cheating and plagiarism, is not tolerated at LCSC. Individual faculty members may impose their own policies and sanctions regarding academic dishonesty after offering the student an opportunity to explain his or her actions. Sanctions imposed by the faculty member are limited to grades on the assignment(s) in question and/or on the course grade. On matters of academic dishonesty, faculty members do not have the authority to dismiss a student from class indefinitely nor to disenrollment a student from a program without corroboration from a Division Chair (or program ethics committee where applicable), the appropriate instructional dean, and the Vice President for Student Affairs. Students who are accused of being academically dishonest may be referred to the VP for Student Affairs for official disciplinary action. Illegal File Sharing Students using LCSC s computers and/or computer network must comply with the college s appropriate use policies and are prohibited from illegally downloading or sharing data files of any kind. Specific information about the college s technology policies and its protocols for combating illegal file sharing may be found on the VP for Student Affairs web page ( affairs/studentcode of conduct/ ). Diversity Vision Statement Regardless of race, color, age, sex, religion, national origin, disability, veteran status, or sexual orientation, you will be treated and respected as a human being. Disclosures During this course, if you elect to discuss information with me which you consider to be sensitive or personal in nature and not to be shared with others, please state this clearly. Your confidentiality in these circumstances will be respected unless upholding that confidentiality could reasonably put you, other students, and other members of the campus community, or me in danger. In those cases or when I am bound by law to report what you have told me, such as incidents involving sexual assault or other violent acts, I will submit a report to appropriate campus authorities.

6 Student Feedback Students shall be provided the opportunity to formally evaluate each course in which they are enrolled. Notification of student feedback opportunity and timelines will be made through the official LCSC student (currently LCMail) or online course learning management (currently Blackboard Learn) systems. A. Accounting (ACT) B. Marketing (MKT) C. Finance (FIN) D. Management 1. Management Principles (MGT) 2. Organizational Behavior (OB) 3. Human Resource Management (HRM) 4. Operations Management (OM) Total Management 11 E. Economic/Social/Legal Environment 1. Legal Environment of Business (LAW) 2. Economics (ECN) 3. Business Ethics (ETH) 2 Total Economic/Social/Legal Environment 2 F. Decision-Support Tools 1. Information Systems (IS) 2. Quantitative Methods/Statistics (QM) Total Decision-Support Tools G. Global Dimensions of Business (GLOB) H. Integrative Experience (INT) 2 Total Contact Hours 45

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