THE UNIVERSITY OF NORTH CAROLINA AT GREENSBORO
BRYAN SCHOOL OF BUSINESS AND ECONOMICS
ACC 202-02: Managerial Accounting
Course Syllabus
Spring Semester 2016, Web Course
Instructor: Ms. Amanda Cromartie, CPA
Office: Bryan 342
Phone: (336) 256-0127
Email: acromartie@uncg.edu
Office Hours: Tuesdays and Thursdays 9:30-10:30am and by appointment
Tutoring: Bryan 335, times TBA
Prerequisites : ACC 201 or ACC 218; and a minimum 2.0 GPA on UNCG course work.
Course Catalog Description :
ACC 202: “Introduction to internal accounting and reporting of organizations, emphasizing the use of accounting information used by management and other decision makers within the organization.”
Course Objective :
The purpose of this course is to provide students with an understanding of the role of accounting in operating a business. Main topics covered include cash flows, costing systems, cost-volume-profit analysis, financial budgeting and capital budgeting. In addition, students are expected to demonstrate an understanding of the time value of money. By the end of the course, students should:
1. Distinguish between the various characteristics of cost including the distinction between fixed and variable costs; product and period costs.
2. Demonstrate how costs are assigned to products in both a job costing environment and a process costing environment.
3. Perform cost-volume-profit analysis.
4. Identify relevant costs for decision-making.
5. Understand budget preparation, standard costing and variance analysis, and capital budgeting techniques.
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The Bryan School of Business and Economics’ Mission Statement
In the Bryan School of Business and Economics, we create and disseminate knowledge about the theory and practice of business. In addition to our courses and research, we accomplish this through hands-on projects, global experiences, and outreach to the community. Our work produces principled leaders and exceptional problem solvers who have a global perspective, an innovative mindset, a broad understanding of sustainability, and a commitment to improve the organizations in which they work and the communities in which they live.
Student Learning Goals:
Each program within the Bryan school has separate learning goals as listed with the degree program. The essential components of a professional education in business (excluding the B.S. and
B.A. in Economics, the B.S. in Consumer, Apparel, and Retail Studies and the B.A. in Sustainable
Tourism and Hospitality) include common courses for breadth and opportunities for advanced work for depth in the various business disciplines. These core business programs share the following common learning goals:
1. Students will implement the various steps of the critical thinking process, supported by the appropriate use of analytical and quantitative techniques, to formulate recommendations for subsequent decision making.
2. Students will apply appropriate ethical standards when making recommendations for business decision making.
3. Students will evaluate business decisions in the context of sustainability goals, balancing environmental, social, and economic needs, conditions, and potential decision impacts.
4. Students will formulate appropriate strategies, in the context of global issues and forces, to improve business performance in the world economy.
5. Students will explain the roles of innovation and innovation management in achieving successful business strategies, decisions, and performance.
6. Students will be able to plan, schedule, contribute to, and lead projects.
Impact of this Course on the Program Student Learning Goals
Upon successful completion of Managerial Accounting (ACC 202), students will have met the
Student Learning Goals on sustainability (#3 above). Students will also meet various components of the Critical Decision-Making (#1), and Ethical Management (#2) Goals.
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Course Resources :
● Text: Managerial Accounting , 4th edition. Braun & Tietz. ISBN: 9780133849332 (loose leaf), or 9780133803808 (hardcover). An access code for MyAccountingLab (MAL) is also required.
An access code for MAL is included with the purchase of a NEW textbook, or can be purchased separately online .
● If you are waiting on financial aid then you can receive free MAL access for about 14
days.
● I have linked MAL with Canvas . To register for MAL go into Canvas and follow the links for
‘MyLab and Mastering’ in the course navigation menu (on the left-hand column). Once you have registered for MAL, you simply access MAL within Canvas.
● Canvas: Canvas will be used for announcements and posting of materials, information, and grades for this class.
● Tutoring: Tutoring is available in Bryan 335 (the Accounting Library). Please see “Tutoring” below for additional information.
● Student Success Program: http://success.uncg.edu
For questions about
Student Success, please contact the Student Success Center at 334-3878 or ssp@uncg.edu.
Computer Resources and Internet Access:
This is a web based class. You must have reliable high speed access to the internet and a reliable computer to take this class. Saying that you are having problems with your computer or internet connection is not a valid excuse for not completing assignments. Ensure that all computer updates are installed before you begin an exam and that pop-up blockers are enabled.
Check your UNCG email DAILY for email messages from me and check the Canvas
Announcements regularly. I will post announcements and other information on Canvas. Use my email address at the top of page one of this syllabus when sending me messages. Failing to read the syllabus, emails or Canvas announcements/updates will not constitute an excuse for missed work, assignments or tests.
Additional Topics and Emphasis of ACC 202:
As part of providing an integrative learning experience with other courses you will take in the Bryan
School we will intentionally emphasize certain general business concepts, perspectives and skills.
We will cover the additional topics:
1. Moderate coverage of technology issues.
2. Moderate coverage of ethical issues. Ethical issues will be addressed in the context of management decisions on various individuals.
3. Little or light coverage of political, diversity, and environmental issues.
4. Moderate coverage of written communication skills.
5. Light to moderate coverage of international issues in the context of decision making for a
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multinational enterprise.
Grading :
The course grade is determined as follows:
MAL Homework - 15%
Spreadsheet Assignment - 10%
Tests (6 tests, lowest grade dropped, 5 @ 10% each) - 50%
Cumulative Final Exam - 25%
A+ = 97 - 100 A = 93 – 96 A- = 90 – 92 Graduate students: any
B+ = 87 – 89 B = 83 – 86 B- = 80 – 82 average below 73 = F
C+ = 77 - 79
D+ = 67 - 69
C = 73 – 76 C- = 70 – 72
D = 63 – 66 D- = 60 – 62 F = 59 and below
All grades will be posted on Canvas. It is your responsibility to make sure they are recorded correctly. Canvas is the official source of your grade in this class (not MyAccountingLab).
Please contact me immediately if there is an error.
Attendance Policies:
Since this is an on-line course there is no attendance policy. However, I encourage you to utilize all of MAL’s resources and work the demonstration problems. Students who actively participate in the course perform better on homework and exams, resulting in better course grades.
Class Organization, Procedures, and Expectations:
Online Learning: This is an online class where all of your learning will be done through use of the textbook and materials available online. The best way to learn the material is by reading the assigned chapters in the text, utilizing the MAL resources in each chapter, completing the required homework problems in MAL, and working and reworking the additional problems and study guides in MAL. Your final grade will be based upon your performance on the Chapter homework assignments, spreadsheet assignment, and the tests. There are no opportunities for extra credit in this class.
Online learning does not mean that you can work at your own pace or on your own schedule. The online homework and exams have scheduled windows when you must complete them . It is your responsibility to look at this schedule and adjust your schedule to be able to take them during the scheduled windows. If your work schedule, travel schedule or other responsibilities will not allow you to complete the required assignments at the set times, then you need to drop this class.
Refer to the ACC 202 Online Course Schedule under ‘Syllabus’ in Canvas for suggested weekly topics and all due dates.
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Tips for Success:
This is a subject that most students must study regularly instead of waiting until the last minute to cram. You should:
1. Read and STUDY the assigned materials for each assigned date in order to keep up. Refer to the ACC 202 Online Course Schedule under ‘Syllabus’ in Canvas for suggested weekly topics and all due dates.
2. PAY ATTENTION TO DATES AND TIMES FOR THE HOMEWORK AND THE EXAMS!
3. Do NOT get behind!
4. Check email and Canvas Announcements frequently so you don’t miss important information.
5. Use the available resources in MAL, including chapter study plans, DemoDocs demonstration videos, and practice pre- and post-tests.
6. Form a online with other students. Use email to ask each other questions and to explain examples of the topics covered.
Academic Integrity Policy:
Students are expected to know and abide by the Academic Integrity Policy in all matter pertaining to this course. Please visit http://sa.uncg.edu/handbook/academic ‐ integrity ‐ policy/   for a copy of the policy.
Professionalism & Student Conduct:
This is a business course. As such, I expect you to conduct yourself professionally throughout the semester. If you send me an email, please be polite and professional and please allow me 24 hours to respond. Please do not repeatedly send me the same email if you do not hear back from me right away.
Students are expected to know and abide by the Student Code of Conduct. Students who behave in an unprofessional manner will be dismissed from class. “An academic community of integrity upholds accountability and depends upon action in the face of wrongdoing. Every member of an academic community – student, group/organization, faculty member, and staff – is responsible for upholding the integrity of the community.”
Please visit http://sa.uncg.edu/handbook/student-code-of-conduct/ and http://bae.uncg.edu/assets/faculty_student_guidelines.pdf for further information.
Office of Accessibility Resources & Services (OARS):
Any request for special accommodations must come through the OARS with the appropriate paperwork. Please visit http://ods.uncg.edu
for further information.
Students in Distress:
UNCG cares about your success as a student. We recognize that students often balance many challenging personal issues and demands. Please take advantage of the University resources designed to help. For assistance accessing these resources, please contact the Dean of Students
Office at 336.334.5514 or Student Academic Services at 336.334.5730. The Counseling and Testing
Center is available for mental health assistance at 336.334.5874.
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Course Grading and Evaluation:
The final grade that you receive in this class depends upon your grades on a cumulative final exam, tests, homework and a spreadsheet project.
There will be six tests and a final exam. The test schedule is as follows:
Test 1: Monday, January 25, 2016
Test 2: Monday, February 15, 2016
Test 3: Monday, March 14, 2016
Test 4: Monday, March 28, 2016
Test 5: Monday, April 11, 2016
Test 6: Monday, April 25, 2016
Final Exam: Saturday, April 30, 2016
The tests will consist of multiple choice questions for the respective chapters (as outlined in the course schedule). The final exam will be comprehensive, consisting of all the material covered during the semester. All tests and the final exam will be administered online through MAL.
Note
: All exams are closed book, timed exams.
There are no make-up tests . If you are unable to complete a test for any reason, your grade will be zero. I will drop your lowest grade from Test 1-6 (excluding the cumulative final.)
Please note that the Final Exam is scheduled for Saturday, April 30th from 3:30 - 6:30 p.m.
This schedule is set by the University and cannot be changed. Please plan accordingly.
Students with more than two final exams within 24 hours and whose ACC 201 final exam is the middle exam in a sequence of three may take the final exam on the make-up day. To do so, you must provide me with documentation from the University Registrar's Office, 180 Mossman Building, before Friday, April 22nd.
An Excel spreadsheet assignment based on a topic from the semester will be assigned. Grading will be based on completeness, correctness, and spreadsheet modeling skills. Information and instructions will be posted on Canvas. The spreadsheet assignment will be due Friday, April 15,
2016 .
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✓ Access MyAccountingLab (MAL) via Canvas (see Course Resources above)
✓ Homework assignments can be saved in MAL, allowing you to work on the same assignment at different times. However, you must submit the assignment to get credit for it.
Do NOT submit each question individually.
✓ You are allowed 3 attempts at each homework question and you have the availability of the
‘Help Me Solve This’, Video, and DemoDocs functions.
✓ Late homework will not be accepted. There are no exceptions. Completing the assignment before the due date reduces your chance of missing an assignment because of an illness or emergency.
✓ Answers to homework assignments will be available in MAL approximately one hour after the assignment is due. Please check your answers and make sure you understand the material. Note that if you did not do the assignment, you will not be able to view the solutions.
✓ The due dates for all assignments are listed in MAL. If, for some reason, an assignment due date is changed, the change will be announced in Canvas. You will also be able to see the updated due date in MAL. You are responsible for checking the syllabus and reading all announcements in Canvas.
✓ Homework grades will be posted in Canvas shortly after the assignment is due. You are responsible for ensuring that the grade in Canvas is the same as the grade in MAL. If there is a problem with the grade in Canvas, please let me know.
✓ If you are experiencing a problem with the MAL website, please call the MAL Customer Help
✓ Desk at (800) 677-6337 or visit http://pearsonmylabandmastering.com/students/support/ . If the problem you are experiencing means that you cannot complete or submit your assignment, please send me an email before the assignment is due to let me know.
Grades:
✓ All grades will be posted to Canvas as soon as they are available. To determine your grade at any point during the semester, use the grades on Canvas and the weights shown on the first page of this syllabus.
✓ There are no opportunities for individual extra credit in this course.
Tutoring:
Tutoring for this course is available in Bryan 335. The feedback from prior students is excellent.
However, please keep in mind that you must come prepared. The tutors will not do your work for you. Please be prepared with specific questions. Tutoring is available to students in all sections of
ACC 202 so please be considerate of others that are waiting when you are receiving help. Tutor hours will be published on Canvas during the first week of class.
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Other Comments :
It is imperative that you do not fall behind in this class. Unlike some courses, you cannot learn this material the night before the exam. The course consistently builds on previous material.
Tips for succeeding in this class:
✓ Read the relevant pages from the text.
✓ Utilize the numerous MAL resources.
✓ Do the end of chapter assignments in MAL.
✓ Think about solutions or answers to all discussion questions and the assigned problems at the end of each chapter.
✓ Work extra exercises.
The material in this course may be challenging, however, it is vital to your professional success. If you are having problems understanding the subjects presented, please take advantage of tutoring offered in Bryan 335, or see me. Do not wait until it is too late . This course builds on cumulative knowledge and problems in the early portion of the class will only compound as the semester progresses.
***Last day to drop the course without academic penalty is Friday, March 4, 2016.***
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ACC   202
Managerial   Accounting
Tentative   Schedule   of   Course   Topics   and   Assignments
Homework Note:   All   homework   assignments   must   be   submitted   by   11:00pm in   My   Accounting   Lab   ("MAL")   on   the   date   indicated   under   "Assignments".
No   late   homework   will   be   accepted.
I   will   not   respond   to   emailed   homework   questions   received   after   noon   on   the   due   date   of   the   assignment.
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
#
Final   Exam
Dates
January   11  ‐  January   17
Chapter/Topic   Coverage
Chapter   1
January   18  ‐  Dr.
Martin   Luther   King   Jr.
holiday  ‐  offices   closed
January   18  ‐  January   24 Chapter   2
Monday,   January   25  ‐  Test   #1
January   25  ‐  January   31
Chapters   1   &   2
Chapter   3
February   1  ‐  February   7
February   8  ‐  February   14
Monday,   February   15  ‐  Test   #2
February   15  ‐  February   21
Chapter   3
Chapter   4
Chapters   3   &   4
Chapter   6
February   22  ‐  February   28
February   29  ‐  March   6
Chapter
Chapter
7
8
March   4  ‐  Last   day   to   withdraw   from   course   without   incurring   a   WF   grade
March   5   (Saturday)  ‐  March   13   (Sunday)   Spring   Break
Monday,   March   14  ‐  Test   #3 Chapters   6,7,8
March   14  ‐  March   20
March   21  ‐  March   27
Chapter
Chapter
9
10
Friday,   March   25  ‐  spring   holiday  ‐  offices   closed
Monday,   March   28  ‐  Test   #4 Chapters   9   &   10
March   28  ‐  April   3 Chapter   11
April   4  ‐
Monday,
April
10
April   11  ‐  Test   #5
Friday,   April   15  ‐  Spreadsheet   Assignment
April   11  ‐  April   17
April   18  ‐  April   24
Monday,   April   25  ‐  Test   #6
Chapter   12
Chapters   11   &   12
Chapter
Chapter
Chapters
13
15
13   &   15
Saturday,   April   30  ‐
Cumulative   Final   Exam
Chapter
Chapter
Test   1
Chapter
Chapter
1
2
7
8
Due
Test   2   Due
HW
HW
HW
HW
Due
Due
Due
Due
Assignment
January
January
March
February
17th
24th
Chapter   3   HW   Due   February   7th
Chapter   4   HW   Due   February   14th
Chapter   6   HW   Due   February   21st
28th
6th
Due
Test   3   Due
Chapter   9   HW   Due   March   20th
Chapter   10   HW   Due   March   27th
Test   4   Due
Chapter   11   HW   Due   April   3rd
Chapter   12   HW   Due   April   10th
Test   5   Due
Spreadsheet   Assignment   Due   FRIDAY,   April   15th
Chapter   13   HW   Due   April   17th
Chapter   15   HW   due   April   24th
Test   6   Due
Cumulative   Final   Exam
Saturday,   April   30,   2016
3:30 ‐ 6:30PM