St. Louis Community College
Forest Park Campus
ACC 114 – Managerial Accounting
Spring 2011
Instructor:
Office Hours:
Office Location:
Office Telephone:
E-Mail:
David Juriga, CPA
MW 8:00am-12:30pm
TuTh 12:30-1:00pm, 2:15-2:30pm,
Tu only 3:45-5:45pm, Th only 3:45 – 6:30pm
F310
644 – 9753
djuriga@stlcc.edu
Prerequisites:
ACC 110 with a “C” or better and/or departmental approval
Required Text:
Introduction to Managerial Accounting 5th edition, Brewer
Garrison, Noreen; McGraw-Hill.
Class Procedures
The class will be conducted as a combination of lecture, problem presentation, and
discussion with an emphasis on student participation. Therefore, to be successful in this
class, each student must complete the homework, when assigned, by the next class
meeting. Failure to do so will impede the learning process as well as your success.
Course Description
This course is designed to familiarize students with all aspects of financial accounting
and to be able to apply its applications in the business world. This includes assessing
relationships between business events and financial statements. Accounting issues
includes asset increases/decreases, liabilities, equity, revenue, expenses, gains, and losses.
Students with Disabilities
The college is committed to compliance with the American with Disabilities Act (ADA)
and section 504 of the Rehabilitation Act of 1973. Realizing the individual nature of
student needs, the college asks each student to inform appropriate personnel of needed
accommodations and access concerns. In order to receive accommodations, students
should contact the ACCESS office (G-214). Documentation of disability will be required
and it is your responsibility to inform your instructors.
Evaluation Procedures
The final grade will be determined by summing the total points actually earned on the
examinations, quizzes, homework, and class participation. Your individual total points
will then be divided by the total points possible and this percentage score will be used to
assign a letter grade, as shown below.
A ==> 90– 100%
B ==> 80 – 89%
C ==> 70 – 79%
D ==> 60 – 69%
F ==> Below 60%
Course Grade
3 Exams
@ 100 points =
Chapter Assignments @ =
Project
Professionalism
=
300
30
10
10
350
86%
8%
3%
3%
Exams
Four exams will be given consisting of objective questions as well as short-answer
application problems relating to homework. Exams must be taken at the time designated
by the instructor and therefore cannot be taken early. I have a 10-minute rule regarding
my exams. If you are not present at the start of an exam, you will be able to show up 10
minutes late and still attempt the exam. After 10 minutes have expired, you will no
longer be permitted to attempt that particular exam. The final exam is comprehensive.
Note: You may drop your lowest exam score.
Class Assignments
Students are expected and will be evaluated based on class assignments. Assignments
may include pop quizzes, textbook exercises, as well as handouts given by the instructor.
Most assignments will require you to complete the work prior to coming to class. The
due dates for each assignment will be given as they occur so please pay attention in class
and also check the Blackboard site regularly for announcements. Note: Each student
will receive one free assignment grade. For example, if there are 9 chapters covered, then
each student only needs to turn in 8 assignments to receive the maximum points allowed.
Please note that you cannot make up any missed “in-class” exercise. Also, failure to
complete any assignment within the due date assigned will result in ZERO points for that
particular activity.
Project
Students will be required to complete one project during the semester. The project will
consist of a case study related to concepts covered in your textbook. Specific details
regarding the scope and due date for this assignment will be given during the mid-part of
the semester.
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Class Professionalism
Students will be expected to behave professionally throughout the semester. Professional
behavior includes but is not limited to the following:
 Listening intently while the instructor is speaking.
 Listening to your peers while they ask questions.
 Working together during in-class participation exercises.
 Coming to class prepared and ready to learn accounting.
Some examples of inappropriate behavior include the following:
 Browsing the Internet during any part of the class time
 Talking on cell phones or forgetting to turn your cell phone to silent during class.
 Sharing calculators on exams (this is strictly forbidden)
 Failing to come to class prepared and then asking questions that have already
been asked in class.
 Refusing or unwilling to work together in class on class participation exercises.
 Consistently coming late to class.
Good class attendance is a vital part of professionalism in my class. Therefore, your
professionalism points will be affected by poor attendance. Note: Poor attendance
includes showing up to class late as well as leaving class before the class time is over.
These are just a few examples of behavior that I feel are rude and not acceptable in my
classroom. I understand that most of you are adults and already know right from wrong,
but based on my experience, it is necessary to remind some of those that are not aware of
professional behavior.
Please note that this part of your grade is based solely on my observations of your
activities while in my classroom (so always be aware that I am watching).
Finally, for your information about the class, YOU are responsible for all discussions,
assignments, announcements, etcetera made in class whether or not YOU are in
attendance.
Make-ups
All make-up exams will be comprehensive and given during the week of final exams. If
a student has missed more than one exam, then he or she may take one of the missed
exams with an automatic 10% reduction in points.
Academic Honesty
St. Louis Community College subscribes to the principle that academic quality and a
productive learning environment are inextricably linked to academic honesty. With
respect to academic honesty, it is expected that all material submitted as part of any class
exercise, in or out of class, is the actual work of the student whose name appears on the
material. Students found to have engaged in academic dishonesty will receive an “F” for
the course and may be subject to disciplinary action from the college.
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Withdrawals
If you decide to stop attending class, you will not be able to take any exams and you will
not automatically receive a grade of “W”. A “W” grade can be assigned only after you
have officially withdrawn from the course. For more information on withdrawing, you
must contact the Counseling Center (F217) or the Advising Center (SC101) to initiate
and complete the withdrawal process.
Incompletes
An “I” grade will be submitted for you only under the following circumstances:
 You are still enrolled and passing the course with at least an average grade of “C”
after the last week of class, and
 You are unable to complete the end-of-semester assignments because of
circumstances beyond your control. You must provide documentation from a
third party that is acceptable to the instructor, and
 Documentation must be submitted at the time of your request.
Subject-To-Change Clause
This syllabus is subject to change at the discretion of the instructor to accommodate
instructional and/or student needs. It is the responsibility of each student to be aware of
any changes made during the semester.
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