The Campolo College of Graduate and Professional Studies At Eastern
University
Promoting the Integration of Faith, Reason, and Justice
Course Syllabus
Course Number and Title: ACCT522 Managerial Accounting for Developing Enterprises
Academic Program:
School or department:
Semester or term:
Section:
MBA International Economic Development
School of Leadership and Development
Fall 2012
10 FA 12
Dates: August 30th – December 13th 2012
Meeting Time: Thursdays 1:00 – 3:55PM
Classroom: ELC 108
Instructor:
Instructor contact:
Office Location:
JoAnn Flett
jflett@eastern.edu, (610) 341-1392 office, (610) 325-0898 home
Eagle Learning Center #311
Course Description:
This course integrates concepts from diverse topics that impact managerial accountants. Introductory lectures are
concerned with the legal environment of business, tax regulations and tax planning. Includes focus on nonprofit
organizations and international dimensions. In this course, you will study the “nature, objectives, and procedures of
cost accounting as applied to the control and management of business, including job order costs, process costs and
joint and by-product costing.” Other topics covered include standard costs, break-even and variance analysis, cost
behavior, product pricing, budget planning and performance analysis.
Student Learning Indicators:
1. Organize, assess, and evaluate facets of issues and problems quickly and in a clear and concise manner that
gets the fundamental assumptions and roots that underpin them; identify own biases and research and
identify alternative or opposing viewpoints to inform this process. Use these abilities to engage in effective
Syllabus
1
problem solving and dialogue in a way that is committed to the Biblical notion of wisdom, truth seeking, and
building relationships. [I/R/A]
2. Communicate effectively and persuasively in writing through synthesis and critical analysis, and verbally in
presentations and public speaking. [I/R/A]
3. Be able to articulate their faith with a wide variety of developmental issues, especially poverty. [I/R/A]
4. Have a deeper understanding of and commitment to the practice of their faith with a special emphasis on
sharing the message of salvation, working for justice and serving the poor as per Christ’s passion. [I/R/A]
5. See a deepening of their understanding of and commitment to becoming more holy. [I/R/A]
6. Create and manage all aspects of organizational finance and budgeting, including the use of accounting
software. [I/R/A]
Note: I, R, and A denote indicators that are “introduced”, “reinforced”, and/or “applied” in this course.
Course Objectives or Outcomes [what is to be measured and evaluated. Please state to which SLD learning
indicator the objective is linked]:
1. Participants should be able allocate costs using various methods (job order, process costing, variable costing,
and activity-based costing). SLD Objective 6 [I/R]
2. Participants should be able to use cost accounting to aid in pricing decisions and profit planning. SLD
Objective 6 [I/R]
3. Participants should be able to create flexible budgets and analyze variances. SLD Objective 6 [I]
4. Participants should improve their critical reasoning skills through case scenarios that require them to
synthesize and apply information to achieve a solution. SLD Objective 1 & 6 [I]
5. Participants will consider how their faith informs their application of managerial accounting principles. SLD
Objective 2-5 [R].
The Role of This Course
This is a required course for the MBA in Economic Development.
Biblical Integration
In this course we will examine the role of business in society from a theological perspective. We will look at the ways
in which our financial system can be better utilized to understand the needs of society. Therefore, we will examine
from a moral and theological perspective the important measures of business success that include people, planet and
profit. How does our faith inform our actions in the world of business? Can business be used by God to transform our
society? Does business have an intrinsic value or is it value merely instrumental?
Required Texts and Materials:
1. Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
ISBN: 978-0-07-811100-6.
2. Why Business Matters to God: (And What Still Needs to Be Fixed), Jeff Van Duzer.
(IVP Academic, 2010) ISBN-10: 0830838880
Recommended or Optional Texts and Materials:
1. Ellen Ruppel Shell, Cheap: The High Cost of Discount Culture (Penguin Press, 2009)
ISBN: 978-0-14-311763-6
2. R. Paul Stevens, Doing God’s Business: Meaning and Motivation for the Marketplace. (Eerdmans Publishing
Co, 2006) ISBN 978-0-8028-3398-3
Syllabus
2
Articles provided on Blackboard:
3. Craig D. Winters, CPA. (Summer 2012) Benefits Change: Shift from Old to New Warrants Attention,
Pennsylvania CPA Journal, 19-23.
4. J. Stephen McNally, CPA . (Summer 2012) COSO Framework Holding Strong and Getting a Polish,
Pennsylvania CPA Journal, 29-32.
5. Michael E. Porter and Mark R. Kramer, (January-February 2011) Creating Shared Value, Harvard
Business Review.
6. Gary Hamel, (February 2009) Moon Shots for Management, Harvard Business Review.
Evaluated Learning Activities:
1. Name of Graded Assignment#1:
Objective Fulfilled:
Grading Value:
Description:
Each class session, you are required to do the recommended exercises
and problems for the assigned chapter. These practical assignments will
help students to engage the material and assist in the learning of key
student objectives. Failure to turn in homework on time, at the start of
each class session, will result in a full grade point deduction for the
assignment.
Evaluation Rubric:
General grading based on completeness and correctness of homework
2. Name of Graded Assignment#2:
Objective Fulfilled:
Grading Value:
Description:
Evaluation Rubric:
3. Name of Graded Assignment#3:
Objective Fulfilled:
Grading Value:
Description:
Evaluation Rubric:
4. Name of Graded Assignment #4:
Objective Fulfilled:
Grading Value:
Description:
Syllabus
Homework Exercises, Problems, Cases
1-5
30%
Excel Homework Exercises, Problems, Cases
1-5
10%
Each class session, there will be assigned Excel spreadsheet exercises.
This is to help familiarize students with the versatility and support that
Excel can to lend to managers.
General grading based on completeness and correctness of homework
Class Participation
1-5
10%
Each student is responsible to complete the assigned reading for each
class session. During our time together, it should be evident that you
have read and interacted with the material. You will be called on to
summarize, or to provide an example. You must be prepared to do so.
General grading based on level of preparedness
Exam #1
1-5
10%
(Chapters 1-5)
Utilizing the test bank from the publisher, the instructor will design an
exam to assess the learning for the first five chapters of the test book.
This exam will take place on September 27th at 1:00pm.
3
Evaluation Rubric:
5. Name of Graded Assignment #5:
Objective Fulfilled:
Grading Value:
Right or wrong answers
Research/Reflection Paper
5
15%
Description:
Write a 5-7 page research paper, that uses 12 point font and is double
spaced. This paper, drawing on Jeff Van Duzer’s work, will examine
Why business matters to God? Particular attention will be paid to the
intrinsic value that business has in society and the Christian’s role in it.
Due October 25th, 1:00pm.
Evaluation Rubric:
General Grading Rubric in Syllabus
6. Name of Graded Assignment #6:
Objective Fulfilled:
Grading Value:
Exam #2
1-5
10%
(Chapters 6-9)
Description:
Utilizing the test bank from the publisher, the instructor will design an
exam to assess the learning for chapters six through nine of the test
book. This exam will take place on November 8th at 1:00pm.
Evaluation Rubric:
Right or wrong answers
7. Name of Graded Assignment #7:
Objective Fulfilled:
Grading Value:
Final Exam
1-5
15%
(Comprehensive 1-12)
Description:
Utilizing the test bank from the publisher, the instructor will design an
exam to assess the learning for the various chapters in the book. This
exam will take place on December 13th at 1:00pm.
Evaluation Rubric:
Right or wrong answers
Item
Due Date
Grade %
1. Weekly Homework Assignment
1pm each class session
30%
2. Applying Excel Worksheets
1pm each class session
10%
3. Class Participation/Preparedness
Each class session
10%
4. Exam #1
September 27th
10%
th
5. Research Paper
October 25
6.
November 8th
Exam #2
7. Final Exam
Syllabus
December 13
15%
th
10%
15%
4
Assessment of Student Learning
Homework Exercises: (30% of grade)
1. All homework problems and exercises will have a specific point value and will be graded based on level of
accuracy based on the degree of correctness compared to total point value.
Applied Excel Exercises: (10% of grade)
2. All excel homework will have specific point value and will be graded based on level of accuracy and
correctness.
Research/Reflection Paper: (15% of grade)
3. Frequently both the world and the church believe that business and faith operate in completely separate
realms. In the nonprofit environment, I often hear people say the problem with this organization is that it
needs to run more like a business! Usually this means they want the organization to have a greater focus on
the bottom line (not necessarily the best aspect of business!). They may of course mean that the organization
needs to emphasize strategic planning or budgeting. Lately I have been reading articles encouraging
churches to reach out to business people in their congregation and to recognize the value of business as
meaningful work. Sometimes Christians have a love/hate relationship with business or consider it a
necessary evil. What purpose does God have for business in the world (as you pursue a Master’s in Business
Administration!)?
Use this paper as an opportunity to explore what it means to more fully integrate business/work with our
life of faith. There are many books and articles written on what they might look like, including Jeff Van
Duzer’s book. What do you think it should look like? Does business have an intrinsic value?
In this paper, you should flesh out what you think supporting it with published research. The paper should
be approximately five (5) – seven (7) pages in length, 12 point font, one inch margins, double-spaced. It
should be carefully sited. The following assessment form will identify strengths and areas for additional
work. All papers will use APA formatting.
Integrated Writing Rubric:
Content & Grasp
of Issues
Content and
Completeness
Analysis
Syllabus
High Point Range
Paper is clear, focused, and
interesting and includes
relevant material or effective
research. The writer
demonstrates an
understanding of the subject
matter and the ability to link
theories to practical
experience.
Middle Point Range
The paper is clear and
focused, though the writing
in not particularly
captivating. Efforts are
made to use relevant
material and research to
support findings.
However, understanding is
limited, and the paper lacks
substance, logic or
originality.
Low Point Range
The paper lacks a central
idea or purpose, or forces
the reader to make
inferences based on very
sketchy details.
Information is limited or
missing, and the writer fails
to demonstrate a basic
understanding of the
subject matter.
Major components of analysis
are identified and addressed
with explanation and
evidence of inter-relationship
to other components. Impact
of the component is explained
Major components of
analysis are identified.
Explanation is sketchy or
incomplete, interrelationship to other
components not explained
Components are missing
which should be included
to demonstrate a thorough
analysis; support to explain
relationships is incomplete.
5
and supported with concepts
covered in materials and / or
class. Analysis of material in
charts, tables and/or exhibits
is incorporated into the
analysis.
adequately for
understanding. Material is
presented in charts and/or
exhibits.
Content and
Critical Thinking
Thought and critical thinking
is clear and easy to follow.
Major points are identified
clearly and linked to
theoretical concepts and
supported with specific
details, examples. There is
clear organization of thought.
Conclusions and
recommendations are
identified and explained and
supported by the analysis.
The conclusions /
recommendations directly
address the initial
problem/issue.
Major points are identified,
however the explanation is
not easy to follow and/or
they are not linked to
theoretical concepts from
the course. There is not a
clear link between the
conclusion and/or
recommendation and the
analysis. Some part is
missing (conclusion,
recommendation, link to
the analysis).
Major points are missing
and explanation is sketchy.
Not a clear link between
conclusion /
recommendation and
analysis or parts are
missing.
Organization
The paper’s organization
emphasizes the central theme
or purpose that demonstrates
an accurate audience analysis.
Sequencing and transitioning
of ideas are logical and in
appropriate section. The
introduction and conclusion
lead the reader toward
understanding.
The reader can readily
follow what is being said,
but the paper’s overall
organization is at times, too
obvious or lacks consistent
pace. Lack of appropriate
support leads to reader
confusion and the sequence
of ideas is not as smooth as
it could be.
The paper’s organization is
haphazard and disjointed.
Writing lacks direction and
continuity among ideas,
details, and support
material. The lack of
organization distorts or
obscures the paper’s main
point and leaves the read
confused as to the paper’s
purpose.
Word Choice,
Voice, Grammar
The words used convey the
intended message in an
interesting, precise and
natural way. The writing is
full and rich, yet concise, and
the writer is writing for the
reader, using action verbs,
concrete nouns, and
appropriate vocabulary.
Sentences are well-built, with
consistently strong, varied
structure that makes reading
easy. The writer
demonstrates a strong grasp
of standard writing
conventions, including
Although the language used
does convey the message, it
is quite ordinary and often
contains overused or
“generic” words and
phrases. The writing lacks
detail and precision, and
although understandable,
the language rarely
captures the reader’s
attention. Sentences are
more mechanical than
fluid, and occasional
awkward construction
forces the reader to slow
down and reread
The writer struggles with a
limited vocabulary and is
unable to convey meaning.
Words seem imprecise,
inadequate, or just plain
wrong. Often the language
is so vague, abstract, or
redundant that only the
broadest, most general
messages are conveyed.
Numerous errors in usage,
sentence structure, spelling
or punctuation repeated
distract the reader.
Irregular sentence patterns
make the text difficult to
Syllabus
6
spelling, punctuation, word
usage, and uses this ability to
enhance the paper’s
readability.
sentences. The writer
shows good control over
simple sentences, but
struggles with complex
syntax. Some problems
with word usage and
grammar are present.
follow. Many sentences
seem disjointed, or
awkward. Spelling and
basic punctuation is often
incorrect.
Participation (10% of grade):
All ‘talk’ does not constitute good class participation. Participation that contributes to a positive grade is
characterized by the following:
a. It ties personal experience to the concepts that are being studied, giving an orderly, brief version of
the experience, with a point that is stated clearly.
b. It avoids repeating in a different form points made by others.
c. It shows evidence of having been completed, understood, and applied to the readings.
d. It incorporates ideas shared by others and the instructor to create a ‘fuller picture’ of the concept
under review.
e. It poses real-life questions or challenges that spring from the discussion material and attempts to
shape an ‘informed’ conclusion.
Calculation of Final Grades:
Final grade is based on:
Homework Assignments
30%
C = 73-77
A = 93-100
Applying Excel worksheets
10%
C- = 70-72
A- = 90-92
Class participation/preparedness
10%
No “D” grades are
B+ = 88-89
Research Paper
15%
given in graduate
B = 83-87
education
B- = 80-82
Exams
35%
F = Below 60%
C+ = 78-79
100%
Penalties and Procedures for Late Submissions:
Homework and applying excel worksheets must be submitted on time. Late submissions will be penalized
by marking the grade down 10%. In no case will any submissions be accepted after the material has been discussed
during class time.
Assessment of Student Learning
General Grading Rubric: The following are the definitions of grade levels adopted by the faculty:
A Grade of A Represents
·
(1) Superior understanding of course material and evidence of ability to analyze critically and synthesize creatively. (2)
Sound techniques of scholarship in all projects. (3) Creativity, imagination, sound judgment, and intellectual curiosity
in relating the course material to other areas of intellectual investigation.
A Grade of B Represents
·
(1) Understanding of course material; evidence of ability to produce viable generalizations and insightful implications.
(2) Understanding of techniques of scholarship in all projects. (3) Sustained interest and the ability to communicate the
ideas and concepts, which are part of the subject matter of the course.
A Grade of C Represents
·
(1) Understanding of course material demonstrated by few errors in fact and judgment when discussing the materials.
(2) Competence in the techniques of scholarship. (3) Satisfaction of the minimum stated requirements for the course in
preparation, outside reading, and class participation.
Syllabus
7
A Grade of D Represents
·
(1) A minimal understanding of the course material demonstrated by some errors in fact and judgment when discussing
the material. (2) Very little competence in the techniques of scholarship. (3) Satisfaction of somewhat less than the
minimum standard of requirements for the course in preparation, outside reading, and class participation. There is no
grade of D in the Graduate School.
A Grade of F Represents
·
(1) A lack of understanding of the course material demonstrated by many errors in fact and judgment when discussing
the material. (2) An inability to use sound techniques of scholarship. (3) Failure to meet the standard and fulfill the
requirements of the course.
I – Incomplete. Awarded only under extreme circumstances and in accordance with the academic catalog.
W - Withdrawn
Syllabus
8
Course Content
th
August 30 (Week 1): Syllabus & Course Introduction
Learning Objective(s): 1. Students introduced to the course. 2.Students introduced to cost categories and
cost classifications on financial statements.
Readings:
Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
Chapter 1: Managerial Accounting: An Overview & Chapter 2: Managerial Accounting and the Cost
Concepts (including appendices).
September 6 (Week 2): Chapter 3: Job Order Costing
Learning Objective(s): 1. Students will become familiar with job order costing, predetermined overhead
rates, WIP. 2. Students will be able to prepare a Cost of Good Manufactured and Cost of Goods Sold,
compute Underapplied or Overapplied Overhead.
Readings:
Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
Chapter 3: Job Order Costing
Why Business Matters to God: (And What Still Needs to Be Fixed), Jeff Van Duzer.
Introduction – Chapter 1 (Pp. 9-48).
Assignment Due: Problem 2-19, 2-23 EX. 3-5, 3-7, 3-12, 3-13
September 13 (Week 3): Chapter 4: Process Costing
Learning Objective(s): 1. Students will become familiar with process costing, utilizing the T-Accounts of
process costing, and Inventory valuation methods: FIFO, LIFO, Weighted Average, compute cost per unit.
Readings:
Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
Chapter 4: Process Costing
Why Business Matters to God: (And What Still Needs to Be Fixed), Jeff Van Duzer.
Chapter 2 (Pp. 49-79).
Assignment Due: Ex. 4-10, 4-11, Case 4-19, EX 4A-6 and EX4B-2
September 20 (Week 4): Chapter 5: Cost-Volume-Profit Relationship
Learning Objective(s): Student should be able to: 1. Explain how changes in activity affect contribution
margins and net operation income. 2. Identify changes to net operating income with changes in variable
costs, fixed costs, selling price and volume. 3. Compute break-even point, margin of safety and understand
its significance.
Readings:
Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
Chapter 5: Cost-Volume-Profit Relationship
Why Business Matters to God: (And What Still Needs to Be Fixed), Jeff Van Duzer.
Chapters 3 and 4: (Pp. 81-123).
Assignment Due: Ex. 5-11, 5-12, 5-14, 5-15 Prob. 5-24
September 27 (Week 5):
Exam #1
(Chapter 1-5)
Learning Objective(s): 1. Students should be able to demonstrate comprehension of the material covered.
Readings: Review of Chapters 1 - 5
Assignment Due: Case 5-33
Syllabus
9
October 4 (Week 6): Chapter 6: Variable Costing/ Segment Reporting: Tools for
Management
Learning Objective(s): 1. Students will learn how variable costing differs from absorption costing and
compute unit product costs under each method. 2. Prepare an income statement using both methods. 3.
Prepare a segmented income statement that differentiates traceable fixed costs from common fixed costs
and use it.
Readings:
Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
Chapter 6: Variable Costing and Segment Reporting: Tools for Management
Why Business Matters to God: (And What Still Needs to Be Fixed), Jeff Van Duzer.
Chapters 5 – 6 (Pp.125-150).
Assignment Due: Ex. 6-6, 6-9, 6-10, 6-18 Prob. 6-23, 6-24
October 11 (Week 7): Chapter 7: Activity Based Costing: A Tool to Aid Decision Making
Learning Objective(s): 1. Students should understand activity based costing. 2. Assign costs to cost pools.
3. Compute activity rates for cost pools.
Readings:
Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
Chapter 7: Activity Based Costing
Why Business Matters to God: (And What Still Needs to Be Fixed), Jeff Van Duzer.
Chapters 7 – 8 (pp. 151-201)
Assignment Due: Ex. 7-3, 7-5, 7-6, 7-15 and Prob. 7-19
October 18 (Week 8):
NO CLASS FALL FREE DAYS
October 25 (Week 9): Chapter 8: Profit Planning
Learning Objective(s): 1. Students should become familiar with why organizations prepare budgets, and the
process they use to create budgets. 2.Prepare budgets in a manufacturing environment 3. Prepare budgeted
financial statements.
Readings:
Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
Chapter 8: Profit Planning
Assignment Due: Research/Reflection paper due: Why business matters to God?
EX. Prob. 8-23 and 8-26
November 1 (Week 10): Chapter 9: Flexible Budgets and Performance Analysis
Learning Objective(s): 1. Students will be able to prepare a flexible budget. 2. Students will be able to
prepare reports showing revenue and spending variances. 3. Understand common errors made in preparing
performance reports based on budgets and actual results.
Readings:
Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
Chapter 9: Flexible Budgets and Performance Analysis
Michael E. Porter and Mark R. Kramer, (January-February 2011) Creating Shared Value, Harvard Business
Review.
Assignment Due: Ex. 9-2, 9-4, and 9-15 Prob. 9-21
Syllabus
10
November 8 (Week 11):
Exam #2
(Chapters 6-9)
Learning Objective(s): 1. Students should be able to demonstrate comprehension of the material covered.
Readings:
Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
Review Chapters 6,7,8,and 9.
November 15 (Week 12): Chapter 10: Standard Costs and Variance
Learning Objective(s): Students will learn 1. How to compute direct materials quantity and price variances.
2. Compute direct labor efficiency and rate variances and explain their significance. 3. Compute variable
manufacturing overhead efficiency and rate variances.
Readings:
Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
Chapter 10: Standard Costs and Variances
Craig D. Winters, CPA. (Summer 2012) Benefits Change: Shift from Old to New Warrants Attention,
Pennsylvania CPA Journal, 19-23.
Assignment Due: Ex. 10-3, 10-6, 10-8 and Prob. 10-9, 10-10
November 22 (Week 13): No Class ***THANKSGIVING HOLIDAY***
November 28 (Week 14): Chapter 11: Performance Measurement in Decentralized
Organizations.
Learning Objective(s): Students will learn how to 1. Compute ROI and show how changes in sales,
expenses and assets affect ROI 2. Compute residual income
Readings:
Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
Chapter 11: Performance Measurement in Decentralized Organizations.
Gary Hamel, (February 2009) Moon Shots for Management, Harvard Business Review
Assignment Due: Ex 11-11, 11-19, and 11-20.
December 6 (Week 15): Chapter 12: Differential Analysis: The Key to Decision Making
Learning Objective(s): Students will learn 1. To identify relevant and irrelevant costs and benefits in a
decision. 2. Prepare an analysis showing whether a product line or other business segment should added or
dropped. 3. Prepare a make or buy analysis.
Readings:
Managerial Accounting, 14e, Garrison, Noreen, and Brewer. McGraw-Hill Irwin, 2012
Chapter 12: Differential Analysis: The Key to Decision Making
Assignment Due: EX. 12-2, 12-3, 12-4 and 12-5. Read Case 12-30.
December 13: Final Exam (Comprehensive)
Policies of the School of Leadership and Development and Additional Information
Standards of Academic Rigor:
While classes and assignments may vary somewhat, the School of Leadership and Development has adopted the
following academic standards. All classes should provide students with presentation, writing and/or speaking
opportunities. In this way, students will complete the program with effective communication skills for various
Syllabus
11
professional settings. Written assignments should be the equivalent of 25 pages per course, with at least one major
research paper that conforms to APA formatting and bibliographic standards. SLD provides resources to improve
academic rigor, such as RefWorks, Smarthinking and the SLD Writing Center. Reading assignments should be the
equivalent of 200 pages per week per course. These standards are similar to those of masters degree programs offered
at other universities.
Course Instructional Time:
Our accreditation bodies require 42 hours of instruction for each course. Therefore, even if your course meets
online, you must participate in 3 hours of instruction per week. Please be prepared to set aside time for course
instruction. At his or her discretion, your professor may set a specific time for instruction or may allow you to
complete the instruction on your own time or both. Instructional time does not include the time invested in
completing course assignments, such as reading and writing papers.
Written Assignments:
The papers are expected to be completed using standard word-processing and academic format; please consult your
student handbook. All written assignments must be submitted on the date that they are due.
Copies of Course Assignments:
Students are responsible for retaining a copy(ies) of all materials submitted for grading. If a paper or project is
misplaced or lost in transition, the student must provide a substitute copy upon request.
Course Website Information: Eastern University uses the Blackboard Learning Platform for the e-learning
environment for this course. Using your Eastern University username and password, you can access the site for this
course at http://eastern.blackboard.com.
Smarthinking Tutorial Assistance: The instructor for this course must assume that all students are appropriately
prepared for the level of instruction appropriate for the course number and placement in the academic program.
Students requiring or desiring additional academic support or preparation may utilize the Smarthinking system. This
system of online tutorials, including writing assistance, can be accessed directly from the online coursesite (use
“Tools” feature).
Course Evaluations: The School of Leadership and Development administers a variety of course evaluation forms
based upon whether your course is offered in traditional or blended formats. Your evaluations are taken seriously and
are vital to the improvement of our programs. Please conscientiously complete all evaluation forms.Academic Policies
The following is not intended as a comprehensive restatement of the academic policies and procedures of the
Campolo College of Graduate and Professional Studies. Some material is excerpted from longer statements printed in
the CCGPS Catalog and the Catalog includes policies not noted here. The student and instructor are referred to the
Catalog for college-wide policies and to Student and Instructor Handbooks of the programs or departments in which
this course is offered for supplements or context-specific definitions of those college-wide policies.
1. Student Disability Policy: Students with documented disabilities are encouraged to work with the Center for
Counseling and Academic Support (610-341-5837) to submit a written request for accommodations specific to
this course. To receive accommodations, the professor/instructor must receive a written request from CCAS. A
student must update accommodations requests with CCAS prior to each academic session.
2. Class Attendance Policy: This course consists of at least 14 hours of instructional time for each credit
awarded. Instructional time may include formal classroom instruction, virtual classroom sessions, online
discussion boards, small group activities, one-on-one interactions between a student and the instructor, among
other methods. Attendance at all scheduled sessions is considered a critical element in the accomplishment of
learning outcomes. Furthermore, attendance records are maintained and are essential to comply with
government regulations for recipients of financial aid and assistance programs, as well as accreditation standards.
Syllabus
12
Class attendance for an online or hybrid course is defined as an online presence demonstrated by active
participation in all learning activities as required by the instructor. Failure to fulfill requirements within the
parameters of each session will result in the student being marked absent.
It is recognized that class absences are sometimes necessary for extenuating professional or personal reasons. It is
for these reasons that policies and procedures are established and published by the departments responsible for
each program. Please consult your department or instructor for specific attendance policies for your program.
3. Copies of Course Assignments: Students are responsible for retaining a copy(ies) of all materials submitted
for grading. If a paper or project is misplaced or lost in transition, the student must provide a substitute copy
upon request.
4. Academic Dishonesty: The student is responsible to become familiar with acceptable standards for research
and documentation and to abide by them. The definition of academic dishonesty and its penalties are defined and
articulated in the CCGPS Catalog.
5. Emergency and Crisis Information: In the case of an emergency event, we ask that all community m embers
use their best judgment. We also recommend that each member of this community become familiar with
emergency procedures. Call Campus Security at 610-341-1737 for emergencies on the St. Davids campus or
building security or local police at other locations.
Materials contained herein are the intellectual property of Eastern University, the instructor, course designer, or
external parties and are thus proprietary in nature. This syllabus represents an instructional contract between the
student, the instructor, and Eastern University. It serves as a basis for student and instructor evaluations. Therefore,
it should not be substantively altered without appropriate communication among all parties.
Syllabus
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