Fall 2021
ACC 213-01: Principles of Managerial Accounting
Course Meeting Days & Times: Tuesday, 6:00-8:50 PM
Course Meeting Location: EC 515
Course Syllabus
Instructor
Instructor Office Hours
Office Location
Email
Phone
Greg O’Hearn
Tuesday: 5:00-5:45 PM (Office); Sunday 6:00-7:00
PM (Virtual); by appointment
SCB 3148
ohearngr@gvsu.edu
616-331-7190
Please Note: Every effort has been made to outline the semester and course expectations as
known. Given the unprecedented uncertainties caused by the COVID pandemic, we reserve the
right to adjust as needed to the course syllabus in order to achieve the course outcomes.
Course Description
This course addresses accounting information in business. Topics include cost concepts and
behavior, product and activity-based costing, cost-volume-profit relationships, variable costing,
budgeting/performance analysis, standard costs/variance analysis, a nd relevant costs for
decision-making. Knowledge of spreadsheets and college algebra is recommended as these tools
will be used throughout the course. Offered every fall, winter, and spring/summer semesters.
Course Prerequisites
ACC 212. Knowledge of spreadsheets and college algebra recommended.
General Education Requirements
Not Applicable
Seidman College of Business | GVSU
Course Syllabus
Page 1
Course Learning Objectives
After successful completion of the course, the students will be able to:
Knowledge:
Recall the managerial accounting concepts used in managerial decisionmaking.
Identify the appropriate accounting tool or technique for use in a specific
business decision.
Apply knowledge and techniques of managerial accounting to business
decisions.
Comprehension:
Application:
Course Materials
Textbook.
Garrison, R. H., E. W. Noreen and P. C. Brewer, Managerial Accounting, Seventeenth
Required
Materials:
Edition (McGraw-Hill Education, New York, New York, 2021).
Connect. You will be using Connect, an online package which is
available with every new copy of the Garrison, Noreen and Brewer
textbook or with the online eBook option. This online package
includes videos, LearnSmart and Connect problems, all of which will
help you determine how well you understand the important
concepts from the textbook. Homework, quizzes, and exams will be
taken through Connect.
Supplemental Materials
A basic calculator that does not store text or transmit data –
most financial and scientific calculators do not qualify.
Course Expectations
Class Format and Delivery:
Class will be held in person and cover approximately one chapter each week. Each chapter has a
corresponding Homework A, Homework B, and quiz. Homework A assignments are due before a topic is
completed in class. Homework B assignments are due after the topic is covered in class. Quizzes are to
be completed after the Homework B assignment. There are three-unit exams during the semester and
one comprehensive final.
Computer Resources: McGraw-Hill Connect, Blackboard, Computer with webcam and microphone.
Assignments – Projects, Quizzes, other:
McGraw-Hill On-line Materials - Connect
Homework A Video Checks. These are graded 5-point assignments located in the Assignments 
Week #: Assignment folder in Blackboard and are due by 11:59 p.m. EST on the days specified on the
Seidman College of Business | GVSU
Fall 2021 Course Syllabus
Page 2
course syllabus. The basics of the lecture content are provided in publisher prepared videos in Connect.
These videos are 1-4 minutes in length and have 1-2 knowledge check questions at the end. Multiple
videos are assigned each week. The knowledge check questions will be graded for accuracy. Students
may watch and work the knowledge check questions as many times as desired. The highest grade
achieved before the due date will be recorded. There are eleven chapters of video check assignments
worth five points each, with the lowest score dropped.
Homework B Problems. These 10-point graded assignments are to assist you in confirming that
you can apply the various concepts outlined in the textbook to real-life situations. These assignments
are located in the Assignments  Week #: Assignment in Blackboard and are due by 11:59 p.m. EST on
the day specified on the course syllabus. There will be eleven chapters of homework assigned with the
lowest score dropped. Homework is valued at ten points per chapter with a total of 100 points going
toward your grade. The following settings apply to Homework B:
o There is no time limit. You can save your work at any time and come back to it prior to the
due date.
o Three assignment attempts are allowed per each Homework B. After submitting your first
and second attempt, you will receive feedback showing question responses with scores
accompanied by correct or incorrect indicators. You only must correct the ones marked
wrong on the second and third attempts. I highly recommend saving the results as screen
shots so that you can refer to them as you complete your next attempt. While your answers
will save and copy over to the next attempt, the right/wrong indicators will disappear, and
you cannot get them back. There is no penalty for the second and third attempts, as long as
you submit it on time. Detailed feedback and solutions will be provided in Connect once you
have submitted the third/last attempt or scored 100%. Your highest score will be recorded
(not the average of the attempts).
o Answers are graded on accuracy. You can access the eBook and resources for reference. You
may also message me directly from Connect with specific questions while working on the
assignments by clicking the “Ask My Instructor” button.
PowerPoint Presentations. These ungraded materials provide a basic understanding of each
chapter/topic. These PowerPoint presentations (PP) are available for each assigned chapter/topic on
Blackboard and are located in the Weekly Content Week # Content folder in Blackboard
LearnSmart. These ungraded assignments are to assist you in confirming that you understand the
various concepts outlined in the textbook. These assignments are located in the Weekly Content Week
# Content folder in Blackboard.
Seidman College of Business | GVSU
Fall 2021 Course Syllabus
Page 3
Examinations. There will be three 90-minute, 100-point midterm exams and a 110-minute, 100-point
comprehensive final exam scheduled on Tuesday, December 14th, 2021 from 6:00 p.m. to 7:50 p.m.
Midterm Exams will open at 6:00 a.m. and close at 11:59 p.m. giving you an 18-hour window. A total of
400 points is available for all exams. The exams will be given on-line using Connect Proctorio, during the
specified time. These are closed book exams; no notes or other resources are allowed with the exception
of a page of blank paper for working out problems, and a 3 inch by 5 inch notecard (front and back) for
student notes.
Please watch the following video to become familiar with Proctorio once you have registered for Connect:
https://connect.mheducation.com/connect/eztassignment/create.htm?assignmentID=284677446#add_
questions. If you are unable to take any of these exams at their scheduled time, it is your responsibility
to inform your instructor as soon as possible (generally during the first two weeks of the semester) so
alternative arrangements can be made. If you fail to attend an exam (without a compelling reason for
failing to inform me in advance), you will earn a zero on the exam.
Quizzes. There will be 11 ten-point quizzes. Your 10 highest scores will count toward your grade, for a
total of 100 points. Please pay attention to the schedule to see when the quizzes are due. You will have
30 minutes to take the quiz in Connect any time between 6:00 a.m. and 11:59 p.m. on the designated
date.
Data Analytics Projects. Data analysis and data visualization are critical components of modern
accounting. There are two data analytics projects each worth 25 points. These projects will be completed
individually outside of class time. Data sets, requirements, and instructions will be available on Blackboard
in the upcoming weeks.
Other Materials
Instructor specific materials: These materials are provided, as needed, in the ancillary materials folder.
Some of these resources will/may be used during the in-seat class time.
Attendance and Engagement:
University Class Attendance Policy (published in the University Catalog)
At Grand Valley, regular attendance in class and other course activities is considered an essential
part of the students’ educational experience and a requirement for an adequate evaluation of student
academic progress.
Coursework missed because of excused absences will be made up to the satisfaction of the instructor.
Although makeup work will not remove the full adverse effect of the absence in all cases, faculty
members will make reasonable accommodations for students when an absence is excused. The
accommodations available will vary with course and program. The degree of the effect upon grades will
vary with the nature and amount of work missed and must be measured according to the instructor’s
best judgment. In case of excessive absences, the instructor may refuse to grant credit for the course.
Under some circumstances, an incomplete grade followed by a resolution according to university policy,
or withdrawal from the course, is appropriate.
Seidman College of Business | GVSU
Fall 2021 Course Syllabus
Page 4
Absences due to the following reasons will be treated as excused: 1) absences of students who miss
class due to active participation in an intercollegiate event; 2) absences due to the observance of
religious holidays, see SLT 9.6, Religious Inclusion Policy; 3) absences due to military duty; 4) absences
due to jury duty, or appearance in court or other government hearings; 5) student medical conditions
that preclude class attendance; 6) birth or adoption of child; 7) absences due to attendance at an
academic and/or professional conference; and 8) bereavement for an individual of significant
relationship. Instructors have discretion to determine whether absences for other reasons should be
treated as excused (e.g. study abroad program).
Late Work & Extension Requests: Only the above excused absences will be considered by the
instructor for late work and/or extension requests. It is not guaranteed that late work will be
accepted or extensions for work granted. It is purely up to the individual instructor on a case by
case basis.
Missed Exams, Make-up Exams and/or Quizzes: Only the above excused absences will be
considered by the instructor for make-ups on exams and/or quizzes. It is not guaranteed that
late work will be accepted or extensions for work granted. It is purely up to the individual
instructor on a case by case basis.
Other Information:
Video and/or audio recordings of class lectures might be part of the classroom activity. The video and/or
audio recording is used for educational use/purposes and may be made available to all students
presently enrolled in this course.
Class preparation. It is very important that you come prepared to learn in class. Hence, I expect that you
(i) have read and understood the textbook material assigned for each week and (ii) completed the
assigned Homework A each week.
Work-study balance. A well accepted rule-of-thumb suggests that you are expected to study 2 hours
outside the class for every hour in class. Since you expect to devote 2.5 hours in class each week for this
course, you should expect to dedicate 5 hours a week outside class, making up a total commitment of
7.5 hours a week for this course. As a result, if you take four, 3-credit courses, you are expected to set
aside a total of 30 hours a week for these four courses – almost equivalent to a full time 40-hour a week
job. Therefore, depending on your particular situation, please balance your study and other
responsibilities appropriately.
Seidman College of Business | GVSU
Fall 2021 Course Syllabus
Page 5
Grading
Grade Component
Midterm exams (3 exams @ 100 points each)
Homework A Video checks (10 highest of 11; 5 points each)
Homework B Problems (10 highest of 11; 10 points each)
2 Projects (25 points each)
Quizzes (10 highest of 11; 10 points each)
Final Exam
TOTAL
Grade
A
AB+
B
%
93+
90-92.99
87-89.99
83-86.99
Grade
BC+
C
C-
%
80-82.99
77-79.99
73-76.99
70-72.99
Points
300
50
100
50
100
100
700
% of Final Grade
~44%
7%
14%
7%
14%
14%
100%
Grade
D+
D
F
%
67-69.99
60-66.99
0-59.99
Extra credit is currently not available in this course.
Seidman College of Business | GVSU
Fall 2021 Course Syllabus
Page 6
Week Days/Dates
Agenda Topic(s)
1
8/30-9/04
2
9/05-9/11
3
9/12-9/18
Ch. 5: Cost-Volume-Profit Relationships
Read textbook, Homework A
4
9/19-9/25
Ch. 13: Differential Analysis
Read textbook, Homework A
5
9/26-10/02
Ch. 13: Differential Analysis, Exam Review
Read textbook, Homework A
6
10/03-10/09
Ch. 2: Job Order Costing
Read textbook, Homework A
7
10/10-10/16
Ch. 7: Activity-Based Costing
Read textbook, Homework A
8
10/17-10/23
Ch. 6: Variable Costing
Read textbook, Homework A
9
10/24-10/30
Fall Break: October 24-26,
No In-Person Class!
10
10/31-11/06
Ch. 8: Master Budgeting
Read textbook, Homework A
11
11/07-11/13
Ch. 9: Flexible Budgets
Read textbook, Homework A
12
11/14-11/20
Ch. 10: Standard Costs and Variances
Read textbook, Homework A
13
11/21-11/27
14
11/28-12/4
15
12/5-12/11
EXAM
Prologue and Syllabus Discussion
Labor Day Break: September 5-6
Ch. 1: Managerial Accounting and Cost
Concepts
Pre-class
Readings/Activities
Ch. 12: Strategic Performance
Management
Thanksgiving Break: November 24-28
Ch. 12: Strategic Performance
Management, Exam Review
Data Analytics
Due Dates
Read syllabus, textbook
Read textbook, Homework A
HW A: 9/6
HW B: 9/12
Quiz 1: 9/12
HW A: 9/13
HW B: 9/19
Quiz 2: 9/19
HW A: 9/20
HW B: 9/26
Quiz 3: 9/26
HW A: 9/27
HW B: 10/2
Quiz 4: 10/2
Exam 1: 10/3
HW A: 10/4
HW B: 10/10
Quiz 5: 10/10
HW A: 10/11
HW B: 10/17
Quiz 6: 10/17
HW A: 10/18
HW B: 10/24
Quiz 7: 10/24
Exam 2: 10/31
Read textbook, Homework A
Read textbook
HW A: 11/1
HW B: 11/7
Quiz 8:11/7
HW A: 11/8
HW B: 11/14
Quiz 9: 11/14
HW A: 11/15
HW B: 11/21
Quiz 10: 11/21
HW A: 11/22
HW B: 11/28
Quiz 11: 11/28
Exam 3: 12/5
DA #1: 12/7
DA #2: 12/7
12/14 6:00-7:50 PM Final Exam
Seidman College of Business | GVSU
Fall 2021 Course Syllabus
Page 7
Academic Calendar
https://www.gvsu.edu/registrar/academiccalendar.htm#BD262BEF-991E-E631-BB83C2857E4F63B2
GVSU Policies
This course is subject to GVSU course policies located at: http://www.gvsu.edu/coursepolicies/.
Other noteworthy policies are listed below.
Students with Disabilities:
 Americans with Disabilities Act Philosophy
Statement:
 Disability Support Resources:
https://www.gvsu.edu/dsr/
https://www.gvsu.edu/dsr/registering-withdisability-support-resources-85.htm
Withdrawal Policy:
https://www.gvsu.edu/sasc/academic-policiesprocedures-67.htm
Incomplete Policy:
https://www.gvsu.edu/registrar/generalacademic-policies-55.htm#IncompleteGrade
Student Code of Honor:
http://www.gvsu.edu/studentcode/
Academic Integrity and Dishonesty:
https://www.gvsu.edu/conduct/academicintegrity-14.htm
Tutoring:
 Seidman Tutoring
 GVSU Tutoring at the Student Academic
Success Center
https://www.gvsu.edu/seidman/tutoring
http://www.gvsu.edu/tc/
Seidman College of Business | GVSU
Fall 2021 Course Syllabus
Page 8
Commitment to Inclusion & Equity and
University Anti-Harassment/NonDiscrimination Policy:
Title IX Information:
https://www.gvsu.edu/affirmativeactionstat
ement.htm
Religious Inclusion Policy:
https://www.gvsu.edu/policies/policy.htm?polic
yId=129535EB-9F42-2683-61E9033594C870D2h
Face Coverings when on Campus:
https://www.gvsu.edu/lakerstogether/facecovering-policy-27.htm
https://www.gvsu.edu/titleix/
Seidman College Mission Statement
Seidman develops business talent that advances sustainable growth in West Michigan
and the Great Lakes region.
Through the exchange and application of knowledge from global and diverse
perspectives, we prepare learners to make ethically-informed decisions that positively
impact the economy, environment, and society.
Our distinctiveness is grounded in strong community collaborations, applied scholarly
contribution, innovative approaches to learning, and a supportive culture.
Seidman College of Business | GVSU
Fall 2021 Course Syllabus
Page 9