MIAMI DADE COLLEGE
Course Outline
Course Title:
Managerial Accounting
Term:
Fall 2012-1
Course Number:
ACG2071
Text:
FINANCIAL & MANAGERIAL ACCOUNTING, Using excel for Success
1st Edition, by Warren / Reeve / Duchac, South-Western
Student ISBN: ISBN-13: 978-1-111-53522-3
ISBN-10: 1-111-53522-1
Contact Info:
(305) 237-8753, Office Room 1415-24 Hours: By Appointment Only /
Available after class for questions.
Email: gdanzig@mdc.edu,
Instructor:
Prof. Danzig, Masters Degree in Business Administration from Rutgers
University. Corporate Financial & Tax Consultant, Bankruptcy Court Expert
Witness.
Room No.:
1212 TR: 9:50AM - 11:05AM
Course Description: An introduction to Managerial Accounting it gives an overview of Managerial
Accounting Concepts and Principles. Computer assignments, case studies
and use of the Internet are integral parts of this course. (Please see
below the General Education Outcomes Associated with this
Course).
CO-REQUISITE:
ACG2071L Managerial Accounting Lab. (During the semester 15 hours of lab
must be completed.) I cannot give you a passing grade unless all computer
assignments and hours are completed. It is the student’s responsibility to
make sure they sign up for the correct lab section for this course.
Course Objective: Students will learn concepts, principles and procedures related to the following
subject matters:
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Cash Flow Statements
Annual Reports and Statement Analysis
Managerial Accounting Concepts and Principles
Concepts of Cost Accounting
Budgeting
Variance Analysis
Differential Analysis
Capital Investment Analysis
Resources Available At the Business Resource Center:
Solutions software - application software for the computerized accounting problems
Homework: Chapter assignments to be determined,
Homework will be collected the day of the related exam. No homework will be accepted
more than 2 class periods past the original due date.
A minimum of five computer assignments utilizing CNOW including Excel or Excel for Success problems
Suggested Ethics Case
In case of absences, it is the student’s responsibility to find out what homework has been assigned for
the day he or she returns to class. In other words, even if you miss a class, you are still responsible
for all assignments.
Article:
You are required to find a current article (using the internet) dealing with any topic covered
in this course. Identify the web site in which you found your article and write a one page
summary of the article. The summary must be done using a computer. You will need to turn
in your summary, a copy of the article, and a cover sheet.
Grading Criteria:
80%-of your grade is based on the average of three tests during the term and
one final exam at the end of the term. The final is required. Your lowest grade
among the three regular tests will be drop. If you miss a test, that will be your
lowest grade.
20%-of your grade is based on class participation, homework and attendance
and attitude.
Grading Scale:
90% - 100% = A, 80% - 89% = B, 70% - 79% = C, 60% - 69% = D
0% - 59% = F
Classroom Policy: No late work will be accepted.
No food or drink permitted in the classroom.
Use of cellular phones and beepers not permitted in the classroom.
Class Attendance: Students are expected to attend all classes. An excused absence will
require prior notification along with proper documentation.
It is the student's responsibility to drop or withdraw this course.
If a student misses more than 50% of the classes; their final grade
will be lowered by a full letter grade.
Academic Dishonesty:
Academic Dishonesty is defined as an action inconsistent with the ethical
standards of Miami Dade College. Academic dishonesty includes the following
actions, as well as other similar conduct aimed at making false representation
with respect to a student’s academic performance. The following are some
examples of Academic Dishonesty:
A) Cheating on an examination.
B) Collaborating with others in work to be presented, if contrary to the stated
rules of the course.
C) Plagiarizing, including the submission of others ideas, work or papers
(whether purchased, borrowed, or otherwise obtained) as one’s own.
D) Submitting, if contrary to the rules of a course, work previously presented in
another course.
E) Knowingly and intentionally assisting another student in any of the above
actions, including assistance in arrangement whereby any work, classroom
performance, examination, or other activity is submitted or performed by a
person other than the student under whose name the work is submitted or
performed.
General Education Outcomes:
1) Communication – An open line of communication is critical in all areas of your life;
whether school, work or home. The only “bad” question is the one you do not ask.
2) Numbers/Data Analysis - Whether you realize it or not, numbers are everywhere-from
the calorie content of your favorite soda, to the popularity polls of presidential candidates. All
students should be able to process, understand and accurately analyze numerical data.
3) Creative/ Critical Thinking – In the business world one must be able to analyze the
numbers or general information you working with to project budgets and sales for future
periods.
4) Information Literacy - Do you consider "Wikipedia a primary source of information? By
the time you graduate, you'll know the pros and cons of information in internet resources and
be able to rate information sources based on their relevance and accuracy.
5) Global, Cultural, & Historical Perspectives – For a business to be successful it must be
able to look at financial projections and understand what outside influences there might be.
Knowing that a products success can be affected by the aforementioned categories gives a
business a head start on fulfilling a customers’ needs and wants.
6) Social Responsibility - John Donne said, "No man is an island." Everything you do and
say has an impact on those around you. While at MDC, you'll develop skills to fulfill not only
your personal responsibilities, but also your roles as a citizen and member of a global
community.
7) Ethical Thinking & Social Responsibility - It is not just a matter of how you interact with
other individuals; but it also is how you act ethically and morally in a business situation. You
must consider what the “best” overall is; this may not necessarily be what is the best for only
yourself.
8) Computer / Technology Usage -You can probably surf the net and send e-mails already,
but there are many other powerful tools at your fingertips. Before you graduate, you will learn
how to use word processing, spreadsheet, database, and presentation programs.
Class Schedule
Week 1
Course Introduction
Chapter 16
Week 2
Chapter 17
Week 3
Chapter 18
Exam 1
Week 4
Chapter 19
Week 5
Chapter 20
Week 6
Chapter 21
Exam 2
Week 7
Chapter 22
Week 8
Chapter 24
Week 9
Chapter 25
Week10
Chapter 26
Exam 3
Week 11
Week 12
Chapter 12
(Presentations)
Chapter 14
Week 13
Chapter 20
Week 14
Chapter 23
Week 15
Chapter 27
Week 16
Internet Projects
FINALS WEEK
Required Final
COURSE OUTLINE SUBJECT TO CHANGE AS NEEDED!