ACCT203DL Accounting III (Management Accounting)
Course Syllabus
Course Description and Objectives:
ACCT203DL, (Management Accounting) is the third course in what is commonly
referred to as the basic accounting series. The primary objective of this exciting course is
to help you learn how accounting meets the information needs of various users.
Specifically, the course focuses on the data and analysis processes used by internal users
and management as part of the planning, decision making and control processes.
Course Objectives:
Upon completing the course, you will:
1.
demonstrate an understanding of the concepts and methods used in
management accounting to support decision making, planning and control
within an organization.
2.
demonstrate an understanding towards preparing for the CPA exam, additional
advanced accounting courses, and business life in general.
3.
share your knowledge and ideas by utilizing interpersonal skills in group
situations.
4.
explain general aspects of business operations, including the role of managerial
accounting and its limitations.
This fully online distance learning course incorporates both the theory and practice of
managerial accounting. Consequently, you need to carefully read the assigned chapters
in the text. The pace of the class will be brisk. You should expect to work at least 5 hours
outside of class for every in-class hour equivalency. Expect to spend at least fifteen
hours a week to complete the assigned readings and homework. You may find yourself
wanting to spend even more time in order to maximize your learning.
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Prerequisites:
You should have completed an introductory financial accounting course(s) i.e.
ACCT201-I & ACCT202-II. Satisfactory completion of business statistics and
microeconomics are a plus for successfully completing this course, but are not mandatory
prerequisites.
Text Book:
Managerial Accounting 12e, Garrison, Noreen & Brewer; McGraw-Hill Irwin - Publisher
Students with Legal Disabilities:
Students who believe they qualify under the Americans with Disabilities Act must review
the college catalog for more information. It is recommended that you consult with a
DSPS (disabled student programs and services) counselor and notify me in advance of
the class start about your counselor’s recommendations. Most if not all recommendations
can be implemented with advanced notification.
Evaluation:
Your final course grade will be based on the following components, weighted in the
following manner.
Homework
o Problems/Exercises - 10%
o Communication/Writing - 10%
o Online postings and over-all e-class positive contributions - 10%
30%
Research/Analysis Project or Case Study
20%
Mid-term Exam
25%
Final Exam
25%
Total Possible Score
100%
Expectation of students and their Online Participation
Students are expected to take responsibility for meeting course requirements and in
submitting work when due. Students are expected to engage in professional and collegial
online communications and discussions. Additionally, by accepting to enroll in a fully
online course they assume a greater role in managing their education. However if you are
having problems with homework, the reading, understanding the chapters, writing the
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paper, etc, please know that there is a tremendous amount of support resources available
to you. Contact me immediately if you are having difficulty with this course
Homework and Accounting Tutors: Completing the homework is a critical element for
course success. After completing the problem set, you can check your answers with the
solutions via the solutions posted by the Accounting Tutor. You are strongly encouraged
to make every effort to complete the homework before looking at the solutions. Any
evidence of blatantly copying the homework or assignments will result in a grade of zero
for the assignment. Regarding your research/analysis, writing and communication
assignments plagiarism, under any condition, will result in a grade of zero for the
assignment and possibly a failing grade for the course.
Grading the Homework: The homework, practice exercises, exercises and, problems,
will receive full credit if, you turn them in on time and, show evidence that you tried to
complete the assignments in good faith. No effort will be made to grade the practice
exercises, exercises and, problems, based on them having a more or less correct answer.
On the other hand, writing, communication and cases will be graded for their
professional appearance, completeness of thought and analysis, and grammatical
structure.
Research/Analysis Projects/Case Study will be graded against an establish Rubric
which you will be given in advance together with its professional presentation.
Make-up Examinations and Missed Homework:
Make-up examinations are only allowed in emergency situations and with advance
notification. You must discuss your situation with me first in order to ensure fairness for
others. You should consider exam and assignment due-dates to be important days in
which you deliver on time. Book the test dates in your planner and organize your
activities so they won’t conflict with exam days.
Important Dates
September 26: Last day to drop course a 100% refund (less $5.00)
October 3:
Last day to drop course (without a “W” appearing on transcript).
October 10:
Last day to drop course with a 50% refund
November 14: Last day to drop course (no refund)
December 10: Quarter ends
Academic Dishonesty - All students are expected to embrace the spirit of academic
integrity. Cheating or plagiarism is in violation of NSCC’s code of conduct and contrary
to the Accounting profession’s Professional Code of Conduct. Please know that I take
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cheating very seriously and any student caught cheating on exams or homework, or
plagiarizing written assignments, will earn a zero on that exam / assignment. You may
work together and collaborate with classmates at any time other than during examinations
and on assignments which require you to complete independently.
Writing Assignment:
You may work and study in groups, but everyone submits their own (version) paper.
You may use additional resources (e.g. the Internet) as you see fit in order to analyze
your topic.
Your writing assignments should be professionally prepared and grammatically correct.
Writing assignments are to be typed and are due no later than the posted dates
Instructor - Student relations
My primary purpose for being here is to assist you in accomplishing your academic and
career goals. This course or possibly my style of teaching may not meet everyone’s
expectation and learning preferences. If you have an issue related to the class let’s talk
about it, one - to - one. Please refrain from using the Chat Room and from emailing other
students to discuss issues that should be addressed between an individual student and the
instructor.
Office hours:
My regular office hours are: Monday through Thursday from
12:30 – 2:00 pm. Appointments are accepted.
Online/ Email Response: Every effort will be made to respond to emails within 48 hours
of their posting. Emails sent on Friday afternoon may not be answered until the following
Monday afternoon.
Grade Conversion Chart &
Academic Links
are
Continued on next pages
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Academic Links
The links are provided as a courtesy to my students. I do not endorse or offer an opinion
on any one link. Nor do I warrant that the links are always available and current.
Accounting
American Accounting Association (AAA)
American Institute of Certified Public Accountants (AICPA)
Financial Accounting Standards Board (FASB)
Governmental Accounting Standards Board (GASB)
Institute of Management Accountants (IMA)
Institute of Internal Auditors (IIA)
Internal Revenue Service (IRS)
Banking Industry
Federal Deposit Insurance Corporation (FDIC)
Federal Reserve Board (Fed)
Federal Financial Institutions Examination Council (FFIEC)
Finance
Association for Investment Management and Research (AIMR)
Department of Treasury (Treasury)
New York Stock Exchange (NYSE)
Securities Exchange Commission (SEC)
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Financial Reports
Edgar Database (Free Edgar)
World Investor Link (WIL)
Federal Reserve Bank of Chicago (Chicago Fed)
Research
Bureau of Economic Analysis (BEA)
Center for Financial Research and Analysis (CFRA)
EarningsWhispers.com (Earnings Whisper)
Yahoo Finance (Yahoo)
Hoovers Online (Hoovers)
Parker Center for Investment Research (Parker)
Wharton Research Data Service (WRDS)
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CONVERSION OF POINTS AND PERCENTAGES TO DECIMAL GRADE
EQUIVALENT
Points % Grade
480 - 96- 4.0 A
500
100
Points % Grade
445 89 3.3 B
+
Points %
Grade
Points % Grade
395
79 2.3
C
+
345 69 1.3 D
+
475
95
3.9
A
440
88 3.2
B
+
390
78 2.2
C
+
340 68 1.2 D
+
470
94
3.8
A-
435
87 3.1
B
385
77 2.1
C
335 67 1.1 D
465
93
3.7
A-
430
86 3.0
B
380
76 2.0
C
330 66 1.0 D
460
92
3.6
A-
425
85 2.9
B
375
75 1.9
C
325 65 0.9 D
455
91
3.5
A-
420
84 2.8
B-
370
74 1.8
C-
320 64 0.8 D-
450
90
3.4
B
+
415
83 2.7
B-
365
73 1.7
C-
315 63 0.7 D-
410
82 2.6
B-
360
72 1.6
C-
310 62 0.0 F
↓
↓
405
81 2.5
B-
355
71 1.5
C-
400
80 2.4
C
+
350
70 1.4
D
+
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