Course Syllabus – ACCT 2223
Managerial Accounting
Fall 2013
Call or
Zap#
14103
Section #
402
MyaccountingLab
Course ID
Barbour78678
Days / Location
Monday/Wednesday – Lecture
WC I-138
Contact information:
Instructor Lindsey Barbour
Email: Lindsey.Barbour@tulsacc.edu
Office: WC L208
Phone: 918-595-8034
Cell:
Time
Associate Dean:
Email:
Division:
Office:
918-798-6020
Phone
October 14 – December 15
9:00 am - 10:40 am (MW)
Gornie Williams
Gornie.williams@tulsacc.edu
Business & IT
WC L244
918-595-8033
Office Hours:
Monday/Wednesday
Tuesday
Thursday
1:00-3:00 PM
11:00AM-12:30 PM; 1:00-2:00 PM
11:00AM-12:30 PM; 1:00-3:00 PM
Email me with any questions and I will get back to you within 24 hours. Please include in your email your name, course
section and a phone number where you can be reached. Feel free to call or text me with questions as well.
Course Prerequisite: Financial Accounting 2213
CATALOG DESCRIPTION:
An introduction to managerial accounting. Analysis of cost behavior with an emphasis on the accumulation of product
costs and budgeting for planning and performance evaluation. Coverage includes job order costing, process costing,
cost-volume-profit analysis, capital budgeting, standard costs, and departmentalization. Prerequisites: ACCT 2213 with
grade of “C” or better.
TEXTBOOK AND COURSE MATERIALS:
The following materials may be purchased at the campus bookstore and will be used throughout the semester.
Textbook(s): The following texts may be purchased in the campus bookstore.
Textbook Title:
By:
Published by:
ISBN:
Textbook for Lecture
Financial and Managerial Accounting, Second Edition (Custom)
Horngren, Harrison, Oliver
Pearson
978125675664
Textbook Title:
Published by:
Software for Lab
MyAccountinglab, www.myaccountinglab.com
Pearson
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Software:
Computers with the appropriate software (Internet Explorer, MS Office 2010 and Windows 7) as well as configuration
compatible with MyAccountingLab are available for your use in the campus computer lab. If you wish to work from
home, you MUST use the same versions of software used in this class. Also, if you want to use MyAccountingLab at
home, you must configure your computer to use this software. NOTE: Microsoft Office 2010 is available free of charge
to students through download. Directions for download are posted under the Student Resources tab of Blackboard. You
may also get Office 2010 on disk for a nominal charge (under $15).
Antivirus software is strongly recommended if you are using your HOME computer. You should purchase and install a
commercial antivirus software package or download and install free antivirus software. There are several choices for
free antivirus software at http://www.komando.com/downloads/. Options include Avira and Avast. Also, the free AVG
Antivirus is used by many: http://www.grisoft.com/ww.home-and-office-security-comparison.
Software Copyright:
It is a violation of the law to create unauthorized duplicates of copyrighted microcomputer software. Tulsa Community
College makes every effort to support these copyright agreements and does not support illegal duplication of any
copyrighted material.
GENERAL EDUCATION GOAL STATEMENT:
The General Education Goals are designed to ensure that graduates of Tulsa Community College have the skills,
knowledge, and attitudes to carry them successfully through their work and their personal lives. TCC’s General
Education goals are: Critical Thinking, Effective Communication, Engaged Learning, and Technological Proficiency.
COURSE OBJECTIVES:
Upon successful completion of this course students will be able to—
1.
Distinguish Management Accounting from Financial Accounting.
2.
Classify costs and prepare an income statement and statement of cost of goods manufactured
for a manufacturing company.
3.
Record materials, labor and overhead in a job order cost system.
4.
Develop Activity based costs
5.
Describe a just in time production system and record its transactions.
6.
Prepare cost of production reports using the weighted average method and using the FIFO
method for a process costing system.
7.
Use CVP analysis to compute breakeven points and graph CVP relations.
8. Distinguish between absorption costing and variable costing.
9. Prepare an operating and a financial budget.
10. Prepare a flexible budget for the income statement.
11. Compute standard cost variances for direct materials and direct labor.
12. Make multiple short term business decisions.
13. Use the time value of money to compute the present and future values of single lump sums
and annuities.
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TEACHING METHODS:
Class sessions will consist of lectures, demonstrations, discussion, and lab practice. All students will be expected to
come to class and participate.
TRANSFERABILITY:
Please visit with the TCC Counseling Center or the Counseling Center at the college or university to which you plan to
transfer to determine transferability status of this course.
DISABILITY RESOURCES:
It is the policy and practice of Tulsa Community College to create inclusive learning environments. Accommodations
for qualifying students in compliance with the Americans with Disabilities Act (ADA) and Section 504 of the
Rehabilitation Act are available. To request accommodations, contact the Education Access Center (EAC) at
eac@tulsacc.edu or call (918) 595-7115 (Voice). Deaf and hard of hearing students may text (918) 809-1864.
EVALUATION TECHNIQUES AND GRADING SYSTEM:
Please keep track of your grades and your accumulated score as we progress through the semester.
6 Homework Assignments at 70 points each
5 Reading Quizzes at 30 points each
7 In Class Assignments at 10 points each
3 exams worth 100 points each
Financial Analysis Project
Total points
90 % - 100 %
80 % - 89 %
70 % - 79 %
60 % - 69 %
0 % - 59 %
=A
=B
=C
=D
=F
420
150
70
300
60
1000
900 – 1000+ points
800 – 899
700 – 799
600 – 699
0 – 599
Tests:
There will be three exams covering lectures. The exams will consist of multiple choice questions and problems.
Tests will be graded, returned and briefly discussed in class the day following the test. If you would like to go over your
test in more detail or have questions, you may come see me in my office during office hours.
Assignments:
Homework: Homework assignments can be completed through MyAccountingLab or by hand on paper. Regardless of
how you choose to complete homework, you will need to have your MyAccountingLab log in set up BY THE END OF
THE FIRST WEEK OF CLASS in order to stay on top of assignments. Instructions on how to set up your
MyAccountingLab will be given in class.
MAKE-UP AND LATE ASSIGNMENTS POLICY:
You MUST obtain prior permission to take an exam late. You may call or e-mail me if an emergency arises. Exams
taken late may have a 5% penalty off the total grade and may be more difficult than the regularly scheduled exam!!!
Exams must be made up within one week of the original exam date. There are no exceptions that will be made if the
exam is not made up on time. Homework will be accepted up to 5 days after the due date, but there will be a 5%
deduction.
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EXTRA CREDIT:
To receive extra credit, you can attend an Event Horizons film event and write a one page paper about the film for
10 points.
ATTENDANCE:
Regular class attendance is essential for success in this course. Often, explanations or changes in assignments are
provided in class. You are held responsible for all materials covered during your absence and any announcements made
during the class period. If you must miss a class, please make arrangements with another class member to obtain any
lecture notes, handouts, or assignments. You may also print handouts and assignment directions from our Blackboard
class site. When discussion questions are posed, all students are expected to contribute.
Attendance Withdrawal Information
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Attendance records will be kept in accordance with the TCC policy.
Attendance in this class is taken each class meeting morning and afternoon;
o Please sit in the same seat so I can associate your name with your face.
If you cannot complete the class, formal withdrawal procedures should be followed to receive a “W” or to
change to audit.
If you do not officially withdraw, it may affect your Grade Point Average. Please check your academic
calendar for last day to withdraw.
Note: You will receive an AW (Academic Withdrawal) for non-participation in class whether it is on-line
or on-campus.
o If you have significant absences with 30% or less of required points by mid-term, you will be
withdrawn. If you have earned 31-59.4%, you will receive an F
 An “F” affects your grade point average
 An “AW” does not, but is posted just like a “W” on your transcript
o Academic Withdrawals (AW) and “F’s” both affect financial aid.
COMMUNICATIONS:
Required email address: Students now have a Microsoft Office 365 email address, as of January 7th. This is your
new required email address. TCC is no longer using MyTCC email addresses.
The format for the new email address will be Firstname.lastname@tulsacc.edu.
Tip: take your current MyTCC or TCCNet user name and add @tulsacc.edu to the end of it. Some students with
common names have a number at the end of their MyTCC or TCCNet user name. This number will also be part of the
Office 365 email address.
Example: MyTCC/TCCNet Username = George_washington
Office 365 email address = George.washington@tulsacc.edu
The Office 365 website is http://www.outlook.com/tulsacc.edu and will be accessible starting January 7th, 2013.
To log in to the Office 365 system, the user name is your new Office 365 email address. The password is your TCCNet
password. (The password you use to access the TCCNet computer network, labs, library, etc.)
If you have not logged into TCCNET on campus before, you will need to follow the instructions for new users at
http://outlook.com/tulsacc.edu. If you need assistance with your TCCNET password, please contact Client
Services at (918) 595-2000. The following link can help answer any other questions you may have:
http://www.tulsacc.edu/office365/students
Inclement Weather: TCC rarely closes. If extreme weather conditions or emergency situations arise, TCC always
gives cancellation notices to radio and television stations. This information is also posted on the TCC website
(www.tulsacc.edu).
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CLASS CANCELATIONS:
Please check blackboard regularly. Announcements and class cancellations will be posted there. I will also send out an
email alerting you of class cancellations.
CLASSROOM ETIQUETTE:
Open and mutually respectful communication of varied opinions, beliefs, and perspectives during classroom or online
discussion encourages the free exchange of ideas that is essential to higher learning and to the ability to learn from each
other.
Computers are in the classroom for completion of assignments. During lectures, please be respectful and DO NOT
check email or surf the web. Cell phones should not be used in class, unless directed to as part of an in class assignment.
ACADEMIC INTEGRITY – PLAGIARISM:
Academic dishonesty (cheating) is defined as the deception of others about one’s own work or about the work of
another. Academic dishonesty or misconduct is not condoned or tolerated at campuses within the Tulsa Community
College system. Tulsa Community College adopts a policy delegating certain forms of authority for disciplinary action
to the faculty. Such disciplinary actions delegated to the faculty include, but are not limited to, the dismissal of
disrespectful or disorderly students from classes. In the case of academic dishonesty a faculty member may:
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Require the student to redo an assignment or test, or require the student to complete a substitute assignment or
test;
Record a "zero" for the assignment or test in question;
Recommend to the student that the student withdraw from the class, or administratively withdraw the student
from the class;
Record a grade of "F" for the student at the end of the semester. Faculty may request that disciplinary action be
taken against a student at the administrative level by submitting such request to the Dean of Student Services.
SYLLABUS CHANGES:
Occasionally, changes to the syllabus may be necessary. Students will be notified of any changes to the syllabus in
writing or via Blackboard announcement.
COMPUTER SERVICES ACCEPTABLE USE:
Access to computing resources is a privilege granted to all TCC faculty, staff, and students. Use of TCC computing
resources is limited to purposes related to the College’s mission of education, research, and community service. Student
use of technology is governed by the Computer Services Acceptable Use Statements/Standards found in the TCC
Student Code of Conduct Policy Handbook. This handbook may be obtained by contacting any Student Activities or
Dean of Student Services office.
INSTITUTIONAL STATEMENT:
Each student is responsible for being aware of the information contained in the TCC Catalog, the TCC Student Policies
& Resources Handbook, and semester information listed in the class schedule. All information may be viewed on the
TCC website: www.tulsacc.edu.
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Please note: This is a TENTATIVE schedule. The schedule and procedures in this course are subject to change in the event of
extenuating circumstances. Reading Quizzes are always due by following Sunday at Midnight.
Week:
Agenda:
Assignments and Labs Given:
Week 1October 14
Monday – Go over Syllabus and Discuss Chapter 1
Wednesday – Discuss Chapter 14/Financial Analysis
Reading Quiz – Chapters 3 and 4
In Class Assignment #1
Homework Chapters 1 and 2 – due 10/23
Financial Analysis – due 11/03
Week 2October 21
Monday – Discuss Chapter 2
Wednesday – Discuss Chapter 3
In Class Assignment #2
Homework Chapters 3 and 4 – due 10/30
Week 3 October 28
Monday – Discuss Chapter 4
Wednesday – Review for Exam
Reading Quiz – Chapter 5
In Class Assignment #3
Week 4 –
November 4
Monday – Exam #1: Chapters 1-4
Wednesday – Discuss Chapter 5
Reading Quiz – Chapters 6 and 7
Exam #1
In Class Assignment #4
Homework Chapter 5 – due 11/11
Week 5 –
November 11
Monday – Discuss Chapter 6
Wednesday – Discuss Chapter 7
Reading Quiz – Chapters 8
In Class Assignment #5
Homework Chapters 6 and 7 – due 11/18
Week 6 –
November 18
Monday – Discuss Chapter 8
Wednesday – Review for Exam
In Class Assignment #6
Homework Chapter 8 – due 11/20
Week 7 –
November 25
Monday – Exam #2: Chapters 5-8
Wednesday – No Class (Thanksgiving)
Reading Quiz – Chapters 9-11
Exam #2
Week 8 –
December 2
Monday – Discuss Chapter 9
Wednesday – Discuss Chapters 10/11
Homework Chapters 9 -11 – due 12/9
In Class Assignment #7
Week 8 –
December 9
Monday – Go over homework /Review for Exam
Wednesday – Exam #3: Chapters 9-11
Exam #3