HOUSTON COMMUNITY COLLEGE
SYLLABUS – ACCT 2302
Principles of Accounting II (Managerial Accounting)
Spring 2011 Tuesday 7-10
Dean of Workforce Development:
Department Chair:
Dr. Maya Durnovo
Mel McQueary
Prerequisite: ACCT 2301 – Principles of Accounting I
Course Description:
This course covers the fundamentals of managerial accounting, including manufacturing
operations and planning and control. Other topics include budgets, introduction to cost
accounting, cost control techniques, methods of measuring performance and financial
statement analysis.
Course Goals:
The primary purpose of this course is to help managers make decisions that support the
achievement of an organization’s financial goals and objectives. The course is designed to
provide a comprehensive and contemporary foundation for the kinds of accounting data used
by managers in organizations today. Throughout the course, the focus is on the acquisition,
analysis and application of accounting information in the management decision process.
Instructor Information:
Instructor:
Office Location:
Office Hours:
Phone #:
Email:
Kimberly Pursch
Kim.boodram@gmail.com
Textbook (Required):
Managerial Accounting, 13th edition, by Garrison, Noreen, Brewer.
New York, N.Y.: McGraw-Hill Irwin, 2010.
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Optional Materials:
Working Papers: The working papers are designed to help students successfully complete
their homework assignments. All appropriate forms used in the chapter problems and special
review problems are included. The working papers are identified by problem number and
name.
Study Guide: This chapter-by-chapter self-study guide will help students master the
basic content of the text. The study guide provides a comprehensive chapter review that
summarizes the learning objectives and other key terms and defines all glossary terms.
A self-test for each chapter offers a series of reinforcement and feedback items in the
form of true-false, fill-in-the-blank questions, and exercises.
Evaluation and Requirements:
Students are expected to read all assigned chapters, complete and submit all assignments on
due dates, and attend all classes. The nature of the course is such that perfect attendance is
essential for mastery of the course content. A missed class can never be duplicated.
Accounting is best learned through doing. Therefore, there are always homework assignments
to do. This will require a considerable commitment of time and effort from you. Typically,
the successful student in college can count on 3 hours of independent study for every hour in
the classroom.
Your final grade for this course will be based on how well you do in meeting the evaluation
requirements listed on your assignment schedule and applying the grading scale which is listed
below.
Students with Disabilities:
Any student with a documented disability (e.g. physical, learning, psychiatric, vision, hearing,
etc.) who needs to arrange reasonable accommodations must contact the Disabilities Services
Office at the respective college at the beginning of each semester. Faculty is authorized to
provide only the accommodations requested by the Disability Support Services Office.
Academic Honesty:
Students are responsible for conducting themselves with honor and integrity in fulfilling course
requirements. Penalties and/or disciplinary proceedings may be initiated against a student
accused of scholastic dishonesty. “Scholarly dishonesty” includes, but is not limited to,
cheating on a test, plagiarism, and collusion.
Attendance:
Students are expected to attend class regularly. Students are responsible for materials covered
during their absences, and it is the student’s responsibility to consult with the instructor for any
make-up assignments. Although it is the responsibility of the student for non-attendance, the
instructor has full authority to drop a student for excessive absences. A student may be
dropped from any course for excessive absences after the student has accumulated absences of
12.5% of the hours of instruction. For example, in a 3 credit hour lecture class meeting 3 hours
per week, a student may be dropped after 6 hours of absence.
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Drops and Withdrawals:
It is the responsibility of each student to officially drop or withdraw from a course. Failure to
officially withdraw may result in the student receiving a grade of F in the course. Procedures
for withdrawing from a class are found in the Student Handbook.
International Students: Receiving a W in a course may affect the status of your student visa.
Once a W is given for the course, it will not be changed to an F because of visa considerations.
New Policy: Students who repeat a course three or more times will face significant tuition/fee
increases at HCC and other Texas public colleges and universities. Please seek tutoring or
other assistance prior to considering course withdrawal.
Evaluation Requirements & Grade Points:
Best 2 of Exams 1, 2, 3 (drop one)
Homework
Ethics Project
Comprehensive final
Total points
200 points
40 points
30 points
120 points
380 points
Grading Scale:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
A
B
C
D
F
(342-380 points)
(304-341 points)
(266-303 points)
(228-265 points)
( 0 to 227 points)
Examinations:
There will be a total of three sectional examinations (there will be no make-up exams). The
two highest grades received will be used to compute the student’s grade for the course. The
lowest exam grade, or a missed exam, will be dropped.
Incompletes:
The grade of I is conditional and at the discretion of each instructor. If you receive an I, you
must arrange with your instructor to complete the course work by the end of the following term
(excluding summer). After this deadline, the I automatically becomes an F.
HCCS Website:
www.hccs.edu
Instructor Website:
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From the HCCS homepage, choose Southwest College; choose “The Learning Web;” choose
Faculty; type in your instructor’s name. Your instructor will have a copy of the syllabus and
other pertinent information for you.
Tutors and Lab Assistants:
Tutors and lab assistants are usually available at the Central, West Loop, Town & Country,
Eastside and Stafford campuses. This info becomes available during the second week of class.
SCANS – Secretary’s Commission for Achieving Necessary Skills:
Detailed SCANS information on this course is available from your instructor. For additional
information about SCANS, go to: wdr.doleta.gov/SCANS/teaching.
Assignment Schedule:
An assignment schedule is attached to this syllabus. This schedule will be followed throughout
the course. Any modifications to this schedule will be announced in class.
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Assignment Schedule
ACCT 2302 – Principles of Accounting II
Week
Date
Chapter Topics
Assignments
Ex 1, 2, 3
Pr 7, 8
Ex 1, 2, 3, 5, 6, 7, 10, 11
Pr 13, 17, 21 (excel), 22, 25
Ex 1, 3, 4, 5, 6, 8, 9, 10, 18
Pr 21; Case 3-33
Ex 1, 2, 3, 5, 6, 12
Pr 14, 16
Ex 1, 3, 4, 8
Pr 11, 17
Homework due
1
9/6
1
2
9/13
2
3
9/20
3
4
9/20
4
5
Managerial Accounting & the
Business Environment
Managerial Accounting & Cost
Concepts
Systems Design: Job-Order
Costing
Systems Design: Process
Costing
Cost Behavior: Analysis & Use
Review for test
TEST #1 (Chapters 1 – 5)
5
9/27
6
10/4
6
7
10/11
7
8
10/18
8
9
10/25
9
Cost-Volume-Profit
Relationships
Variable Costing: A Tool for
Management
Activity Based Costing: A Tool
to Aid Decision Making
Profit Planning
Ex 1, 4, 6, 7, 8, 14, 18
Pr 19, 20, 23
Ex 1, 2, 5, 6, 7
Pr 11, 12 Case 7-20Ethics
E1, 9, 10
P16 (excel); B-4(pg365)
E1, 2, 3, 4, 5, 7, 10
P15, 17, 20
Review for test
TEST #2 (Chapters 6 – 9)
Homework due
10
Flexible Budgets & Performance
Analysis
11/15
11
11/22
12
Standard Costs & Operating
Performance Measures
Segment Reporting,
Decentralization, & the Balanced
Scorecard
Relevant Costs for Decision
Making
Financial Statement Analysis
Review for test
E8, 9, 10, 12
P19, 23
Case 10-27 (Ethics)
E5, 7, 8, 9, 11
P14, 17, 18 Case 11-22 (ethics)
10
11/01
11
11/08
12
13
13
14
12/06
15
12/13
16
16
TEST #3 (Chapters 10-13 &16)
E1, 2, 3, 7, 11, 12, 13
P18, 23(excel)
E1, 2, 3, 4, 5, 6
P17, 18, 20 Case 13-32 Ethics
E2, 3, 4, 5
P14, 19(Ethics)
Homework due
FINAL
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SCANS – Secretary’s Commission for Achieving Necessary Skills
The Secretary’s Commission on Achieving Necessary Skills (SCANS) from the U.S. Department of
Labor was asked to examine the demands of the workplace and whether our students are capable of
meeting those demands. Specifically, the Commission was directed to advise the Secretary on the level
of skills required to enter employment. In carrying out this charge, the Commission was asked to do the
following:




Define the skills needed for employment
Propose acceptable levels of proficiency
Suggest effective ways to assess proficiency, and
Develop a dissemination strategy for the nation’s schools, businesses, and homes
SCANS research verifies that what we call workplace know-how defines effective job performance
today. This know-how has two elements: competencies and a foundation. This report identifies five
competencies and a three-part foundation of skills and personal qualities that lie at the heart of job
performance. These eight requirements are essential preparation for all students, whether they go
directly to work or plan further education. Thus, the competencies and the foundation should be taught
and understood in an integrated fashion that reflects the workplace contexts in which they are applied.
Workplace Competencies
Foundation Skills
Resources: allocating time, money, materials,
space, staff
Basic Skills: reading, writing, arithmetic and
mathematics, speaking and listening
Interpersonal Skills: working on teams,
teaching others, serving customers, leading,
negotiating, and working well with people from
culturally diverse backgrounds
Thinking Skills: thinking creatively, making
decisions, solving problems, seeing things in
the minds eye, knowing how to learn, and
reasoning
Information: acquiring and evaluating data,
organizing and maintaining files, interpreting
and communicating, and using computers to
process information
Personal Qualities: individual responsibility,
self-esteem, sociability, self-management and
integrity
Systems: understanding social, organizational,
and technological systems, monitoring and
correcting performances, and designing or
improving systems
Technology: selecting equipment and tools,
applying technology to specific tasks, and
maintaining and troubleshooting technologies
SCANS workplace competencies and foundation skills have been integrated into Principles of
Accounting II, and are exhibited in the SCANS schedule.
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