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ACCT 112
Managerial Accounting
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Benedictine Hallmarks 2011-2012
STABILITY  STEWARDSHIP
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Addresses the educational
needs of adult students by
developing and providing
engaging, relevant and
accelerated programs.
blended model
ACCT 112
Enhances scholarship,
leadership skills, social
responsibility, and promotes
life-long learning.
Provides high-quality, easily
accessible educational
opportunities for adult
learners.
Managerial Accounting
Enables adults to earn
specific undergraduate and
graduate degrees while
maintaining their personal and
professional commitments.
student version
contents links
about this document
about Moser College
about blended learning
hallmarks of a Benedictine education
student expectations
attendance policy
submission of work
netiquette
_________________________
IDEA objectives & IDEA description
course overview
required textbooks
grading scale
learning outcomes
course schedule
external links
Develops new degree and
non-degree programs that
address the expressed needs of
the professional community.
financial aid
library resources
Academic Honesty Policy
APA formatting and style
APA resources for students
Student Success Center (SSC)
services for students with disabilities
Moser College Mission
Statement: Moser College
embodies the values of respect,
excellence, collaboration, and
professionalism. We are
committed to delivering
innovative and dynamic
programs designed for adult
students who are dedicated to
enhancing their professional,
local, and global communities.
_________________________
Benedictine Current Students
Moser Center Student Information
Student Login to D2L
Student E-Mail Login
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BenUConnect  MyBenU
Moser College Vision
Statement: To be one of the
premier university colleges in
the nation.
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience
Discipline  Humility  Stewardship  Hospitality  Community
Benedictine
University
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Margaret and Harold Moser Center
1832 Centre Point Circle
Naperville, IL 60563
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Phone: (630)schedule
829-6289&
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Fax: (630) 829-1375
http://www1.ben.edu/programs/a
dult_cohorts/mission_vision.asp
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Content Links
ACCT 112 Managerial Accounting
About Your Program at Benedictine University – Moser College
About This Document
This is a hypermedia document – it has been built to mimic navigation on the
web. This document can also be viewed as a presentation or it can be printed
like a traditional document. We use this sort of document because it allows for
navigation links (hyperlinks) to text, graphics, audio/video, and the web. This
type of document also allows you to navigate in a nontraditional, nonlinear way
– by following the page links you are not bound to read or flip through the
document in any sort of order. This is yet another example of Moser College’s
commitment to advancements in technology and blended learning.
About Moser College
The Moser College of Adult & Professional Studies delivers its curricular
programs in a specifically designed structure deliberately oriented for working,
adult learners. The Moser College is committed to providing a learning
environment which extends beyond the classroom and is designed specifically
to meet the needs of its students and their employers by bringing a quality
educational experience without requiring the student to relocate or travel
extensively beyond their home area. Benedictine University's Moser College of
Adult & Professional Studies is fully accredited by the Higher Learning
Commission of the North Central Association of Colleges and Schools*.
* http://www.ben.edu/academic_programs/moser/about/index.cfm
About Blended Learning
Blended learning is the integration of different learning environments: mainly
the online format with the face-to-face format, but may also include mobile
learning. Blended learning, also referred to as hybrid learning, relies on both
the advantages of digital/technology innovation and the methods of face-toface instruction. At Moser College, we use blended learning by combining
asynchronous online classroom sessions with a face-to-face classroom
environment. We alternate between the online session and the face-to-face
session in 5-week courses, with the A session being face-to-face and the B
session being online.
hallmarks of a Benedictine Education:
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
3
About
ACCT 112 Managerial Accounting
The Ten Hallmarks of a Benedictine Education
A Benedictine Education
Based on the Rules of Saint Benedict, a Benedictine
Education is based on the Benedictine Wisdom
Tradition that sets as its goals the transformation of the
Human mind AND Heart and has at its foundation “The
Ten Hallmarks of a Benedictine Education”.
The Ten Hallmarks
Each academic year Moser College will be celebrating
two of the Hallmarks. This academic year 2011-2012,
the Hallmarks Stability and Stewardship have been
chosen. The ten hallmarks are:
1. Love of Christ and Neighbor
2. Prayer: a Life marked by liturgy, lection and
Mindfulness
3. Stability: commitment to the daily life of this place,
its heritage and tradition
4. Conversatio: the way of formation and
transformation
5. Obedience: a commitment to listening and
consequent action
6. Discipline: a way toward learning and freedom
7. Humility: knowledge of self in relation to God,
others and creation
8. Stewardship: responsible use of creation, culture
and the arts
9. Hospitality: openness to others
10. Community: call to serve the common good
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Portrait (1926) by Herman Nieg
(1849–1928); Heiligenkreuz Abbey, Austria
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
4
Hallmarks
ACCT 112 Managerial Accounting
Student Expectations
Expectations of Students
In order to get the maximum use of the time available, it is expected that you
will:
•
Read the material to be covered in the class and complete required
assignments prior to attending the class/session;
•
Arrive/login to class/session prepared to participate actively;
•
Be prepared to actively participate in the collaborative activities of each
class/session; and
•
Always feel free to seek additional help from the instructor when the need
arises.
Attendance Policy
Students may not miss more than 25% of the live classroom sessions. Doing so
will result in an F for the course.
financial aid information
Submission of Work
All assignments are to be submitted into Desire 2 Learn (D2L) unless otherwise noted by instructor.
Assignments must be submitted by due date. Any assigned work submitted late for any unexcused
reason will receive a lowered grade. Please refer to your instructor’s late work policy located in D2L.
In the event that you miss an examination for due cause, arrangements must be made with the
instructor for a make-up examination. Important criteria concerning the submission of work:
•
Make-up examinations may differ from the original class examination.
•
Per University policy, assignments cannot be accepted by an instructor after the last day of the course.
•
Only discussions threads posted by 11:59 pm CST on the due date will count for grading purposes.
information concerning netiquette:
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
5
Expectations
ACCT 112 Managerial Accounting
About Netiquette
What is Netiquette?
"Netiquette" stands for "Internet Etiquette", and refers to the set of practices which help to make the online
experiences pleasant for all involved. As you might expect, netiquette, like other forms of etiquette, is about
courtesy, manners, codes of behavior, protocols and respect. Netiquette primarily focuses on how we interact with
one another online, by being aware of: our use of language, others’ cultural background, conventional norms, and
other behaviors. Below you will find guidelines concerning the basics of online interaction. If it isn’t something you
would say or do in the face-to-face classroom, it is probably inappropriate in the online class as well.
Netiquette Basics
1. Follow the Golden Rule (“One should treat others as one would like others to treat oneself”)
2. Be ethical, fair, tolerant and mindful of others – avoid stereotyping, judgment and prejudice
3. Know the boundaries of particular cyberspaces – what is acceptable in a text or chatroom with friends may
not be appropriate in a classroom or in an online conversation with an instructor
4. Respect the time of others by: 1) using descriptive subject lines, 2) resizing images for the web, 3) providing
links instead of copying and pasting content, 5) using white space by inserting blank lines between paragraphs
and headers and 6) limiting your use of attachments
5. Copy the minimum number of people – it is tempting to send “email” or “message blasts” because it is easier
for the poster, but it is not easier for the reader
Inappropriate Online Usage
1. Avoid “flaming” – flaming is sending offensive, insulting or criticizing messages. This happens more often
online then in face-to-face interaction, because there is an illusion of anonymity.
2. Flaming is neither productive nor appropriate for the learning environment
3. Always avoid flaming when it comes to content and opinions, but also avoid it when it comes to grammar,
punctuation and spelling corrections
4. Avoid using CAPS if possible and never type messages in ALL CAPS – this is considered yelling and is often
seen as a form of aggression
5. Use emoticons ( :) , :( , :-) ) sparingly and avoid the use of JK, BRB, LOL and other text language
Confidentiality and Privacy
1.
2.
3.
4.
Email, messaging and posting are forms of written record and are just as permanent as a letter or document
Do not publicize your own or others’ personal information (such as email, phone numbers, last names etc.)
Respect copyright and cite any and all sources
Do not expect that your communications are private, instead assume all communications are public
For more information please review Netiquette by Virginia Shea
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
6
Netiquette
ACCT 112 Managerial Accounting
Individual Development and Educational Assessment
IDEA Objectives
•
Acquiring skills in working with others as a member of a team.
•
Developing creative capacities (writing, inventing, designing,
performing in art, music, drama, etc.)
•
Gaining a broader understanding and appreciation of intellectual/
cultural activity (music, science, literature, etc.)
•
Developing skill in expressing oneself orally or in writing.
•
Learning how to find and use resources for answering questions or
solving problems.
•
Developing a clearer understanding of, and commitment to, personal
values.
•
Learning to analyze and critically evaluate ideas, arguments, and
points of view.
•
Acquiring an interest in learning more by asking questions and
seeking answers.
IDEA Description
The IDEA student survey focuses on the instructor’s learning objectives for the course and on the
progress each student made toward achieving those objectives. By answering thoughtfully and
honestly, your ratings and comments will be much more helpful – to the instructor, the department
chair, and the dean of the college. As students, you should also know that student ratings and
comments have been used to help evaluate courses and to improve the educational experience at
Benedictine University. The appropriate standard of conduct with respect to student surveys is
thoughtful comments and constructive criticism – respectfully communicated.
A Focus on Learning
“The IDEA Student Ratings system looks at instruction in terms of its endgame. Rather than
emphasizing teaching style or personality, the IDEA system focuses on student learning and the
methods used to facilitate it.” – from the IDEA website: www.theideacenter.org/node/5
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
7
IDEA
ACCT 112 Managerial Accounting
Student Weekend Course Overview
Course Description
Principles of managerial accounting; including cost accounting, planning and control systems, and
analysis and interpretation of financial statements.
Course Materials
Required Textbook and Materials:
Financial & Managerial Accounting: Authors: Charles T. Horngren, Walter T. Harrison Jr., M. Suzanne
Oliver Publisher: Pearson, 3rd edition, 2012 ISBN-13: 978-0-13-249799-2
MyAccountingLab with Pearson eText Access Card: Authors: Charles T. Horngren, Walter T. Harrison
Jr., M. Suzanne Oliver Publisher: Pearson, 3rd edition, 2012 ISBN-13: 9780132913737
Technological Computer Requirements
Students in the Blended program will need: High-speed Internet access; a sound card and speakers;
Windows XP (minimum)/Windows 7 (recommended) or Mac OS X 10.5 or higher; and Firefox 3.6 or
higher. It is also highly recommended that students have access to a microphone or webcam for
optional audio/videoconferencing.
Discussion Forum Guidelines
The Course Grading Scale
A
=
4.00
90 - 100%
EXCELLENT
B
=
3.00
80 – 89%
GOOD
C
=
2.00
70 – 79%
SATISFACTORY
D
=
1.00
60 – 69%
PASS
F
=
0.00
BELOW 60%
FAIL
I
=
INC
INCOMPLETE
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To receive a minimum passing grade, students must
make a post to each discussion question for that
week by day 4 of each week and respond to at least
two other postings by the end of the week. Individual
Posts are worth up to 5 points and the total
Response Posts are worth up to 5 points total. Each
discussion will total up to 10 points.
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
8
Course Overview
ACCT 112 Managerial Accounting
Student Weekend Course Outcomes Based in Bloom’s
Taxonomy
Learning Outcomes
Assignments
Points
•
•
•
•
Construct a stockholders’ equity transactions
Elaborate on items on that make up the Statement of Cash Flows
Discuss the importance of Trend Analysis
Analyze Financial Statements and compute critical ratios
Individual chapter problems.
Individual chapter problems.
Discussion Post & Response.
Team Assignment/Activity.
10 pts
10 pts
5 pts
•
•
•
•
Elaborate on the differences between Managerial & Financial Accounting
Discuss job costing & process costing
Analyze the total cost, revenue and profit of two corporations
Assess your knowledge – Quiz 1
Individual chapter problems.
Discussion Post & Response.
Team Assignment/Activity.
Quiz 1 (Chapters 13-16).
10 pts
10 pts
5 pts
25 pts
•
•
•
•
Analyze and compute break-even points for two products
Compile a list that displays relevant decisions in special order pricing
Discuss contribution margin and its impact on financial statements
Build a break-even analysis that illustrates profits and losses
Individual chapter problems.
Individual chapter problems
Discussion Post & Response.
Team Assignment/Activity.
10 pts
10 pts
5 pts
•
•
•
•
Construct a Time Value of Money analysis with Present and Future Values
Discuss and analyze the capital budgeting methods
Build a Cash Budget and illustrate its relevance
Assess your knowledge – Quiz 2
Individual chapter problems.
Discussion Post & Response.
Team Assignment/Activity.
Quiz 2 (Chapter 17-20).
10 pts
10 pts
5 pts
25 pts
•
•
•
•
Construct a Time Value of Money analysis with Present and Future Values
Discuss and analyze the capital budgeting methods
Build a Cash Budget and illustrate its relevance
Assess your knowledge – Quiz 3
Individual chapter problems.
Discussion Post & Response.
Team Assignment/Activity.
Quiz 3 (Chap 21-24).
10 pts
10 pts
5 pts
25 pts
Total Points for course
200 pts
about Bloom’s Taxonomy
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
9
Learning Outcomes
ACCT 112 Managerial Accounting
Student Weekend Course Schedule
Session
Loc.
Class Title
Assignments
01 A
F2F
Effects on Retained
Earnings, the Income
Statement and the
Statement of Cash Flows.
•
•
•
•
•
•
•
01 B
F2F
Financial Statement
Analysis and
Introduction to
Managerial Accounting
•
•
•
•
•
•
•
02 A
online
Job Ordering & Process
Costing.
•
•
•
•
•
02 B
online
Activity-Based Costing &
other Cost Management
Tools.
•
•
•
•
•
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Reading assignment: review chapters 13-14 pages 623676..
Activity: Reintroduce MyAccountingLab.
Activity: In-class, chap. 13 Decision Case 13-1 & 13-2
page 658, chap. 14 Financial Statement Case 14-1 page
700..
Written Individual assignment:
Chap. 13 problem P13-30B, page 655.
Chap. 14 problem S14-3, problem P14-24A page 691.
Written team Assignment: Chap. 14 Decision Case14-1
page 697.
Reading assignment: review chapters 15-16 pages 722784.
Activity: In-class, chap 15 P15-31B page 765, P15-32B
page 766. Chap. 16 S16-10 page 799, P16-23A page
803.
Written Individual assignment:
Chap. 15 problems E15-13 & E15-15 page 755-756,
problem P15-26A page 761-762.
Chap. 16 problems S16-1 to S16-4 page 796-797.
problem 16-22A page 803.
Written team assignment: Chap. 15 Decision Case 15-1
page 769.
Discussion Topic: Trend Analysis.
Reading assignment: Chap. 17
Written assignment Individual:
Quiz 1, covering chapters 13-16.
Chap. 17 problems S17-1 & S17-2 page 836., problem
P17-28A & P17-29A page 846.
Written team assignment: Chap. 17 Team project 17-1
page 854.
Reading assignment: Chap. 18
Written assignment Individual:
Chap. 18 problems S18-2 to S18-4 page 904-905,
problem P18-32B page 916, P18-34B page 917.
Written team assignment: Chap. 18 Decision Case 18-1
page 919.
Discussion Topic: Costing
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
10
Course Schedule
ACCT 112 Managerial Accounting
Student Weekend Course Schedule
Session
Loc.
Class Title
Assignments
03 A
F2F
Cost-Volume-Profit
Analysis and Short-term
Business Decisions.
•
•
•
•
•
03 B
F2F
Capital Investment
Decisions, the Master
Budget and Responsibility
Accounting.
•
•
•
•
•
•
•
•
Reading assignment: review chapters 19-20 pages
924-985.
Activity: In-class, Chap. 19 Decision Case 19-1 page
958. Chap. 20, Team Project 20-1 page 1008.
Written Individual assignment:
Chap. 19 problems P19-23A & P19-26A page 954955. Chap. 20 problems P20-27B page 1003, P2030B page 1005.
Written team Assignment: Chap. 20 Decision Case
20-1 page 1007.
Reading assignment: review chapters 21-22 pages
1010-1076.
Activity: In-class, Chap. 21,P21-30B page 1046 P2132B page 1047. Chap. 22 Ethical Issue 22-1 page
1102.
Written Individual assignment:
Quiz 2, covering chapters 17-20.
Chap. 21 problems P21-31B & P21-33B page 1047.
Chap. 22 problems P22-22 page 1093.
Written team assignment: Chap. 21 Decision Case
21-1 page 1048-1049.
Discussion Topic: Capital Investment Decisions.
04 A
online
Flexible Budgets &
Standard Costs.
•
•
•
•
Reading assignment: Chap. 23
Written assignment Individual:
Chap. 23 problems P23-27A page 1142
Written team assignment: Chap. 23 Decision Case
23-2 page 1149.
04 B
online
Performance Evaluation
and the Balanced
Scorecard.
•
•
•
•
•
Reading assignment: Chap. 24
Written assignment Individual:
Quiz 3, covering chapters 21-24.
Chap. 24 problem P24-20A page 1184.
Written team assignment: Chap. 24Ethical Issue 241 page 1189.
Discussion Topic: Centralization & Decentralization.
•
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
11
Course Schedule