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AC604-62 THURSDAYS Financial &
Managerial Accounting for
Decision-Making
Fall Quarter 2025: September 3, 2025 - November 11, 2025
3 credits
Instructor Contact Information
Name: John DeJoy, PhD, CPA
Phone Number: 845-240-8311
Email Address: jdejoy@clarkson.edu
Place “AC604 THURSDAYS” in the subject heading. Include a screenshot of the
question/problem and your work. I teach more than one section of this course.
Student Hours: By appointment via cell phone or Zoom. Note: I am based at our Capital Region
Campus, located near Albany, NY.
Instructor Participation
During this course, as your instructor, you can expect me to
●​ Respond to emails and voicemails within 24 hours
●​ Grade activities and assessments within 7 days
Note: Please notify me in advance if you will miss an assignment or class session. Doing so
demonstrates your professionalism and concern for our course and your education. It is also an
excellent practice to prepare you for what is expected in the work world.
I am happy to answer your questions about accounting concepts, including the homework
assignments. As graduate students, however, I expect you to be able to manage student issues
such as complying with the syllabus and ordering the correct textbook promptly.
Delivery Method
Online Synchronous and Asynchronous
This is an online course with both synchronous and asynchronous components. We will have
weekly synchronous discussions and lectures—i.e., all students and the instructor log on to
Zoom at the same predetermined time to discuss the course for one hour per week as a class. In
addition, we have asynchronous assignments in MyBusinessCourse (MBC)—i.e., students
complete the work throughout the course at the time that works best for them. For the
asynchronous portion of this course, there are weekly deadlines by which the assigned work
must be completed and submitted.
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The synchronous portion of this course will be held on THURSDAYS from 6:00 p.m. to 7:00
p.m. The first synchronous class session will be held on THURSDAY, September 4th, 2025, at
6:00 PM via Zoom. Go to Moodle and click on the Zoom link a few minutes before class begins.
Course Description
You will learn financial and managerial accounting from the perspective of a manager. The focus
is on understanding financial statements and learning how to analyze a company’s financial
position and results of operations. Students will practice making managerial decisions based on
their analyses. The perspective of this course is that of a user of financial statements, rather than
as a preparer. As such, this course takes an analytical and conceptual approach, rather than a
computational approach to accounting. Further, traditional debits and credits, journal entries,
bookkeeping, etc., are covered only lightly or not at all. Students will be exposed to International
Financial Reporting Standards, but the main emphasis is on US GAAP. This course is designed
for individuals with no prior academic or professional experience in accounting. In short, this
course is designed to meet the needs of managers.
Prerequisites: None
Required Instructional Materials
1.​ Textbook: Financial & Managerial Accounting For MBAs 7th Edition; Easton, Halsey,
and McAnally (2021). Cambridge Business Publishers.
ISBN# 978-1-61853-621-1 with MyBusinessCourse.​
2.​ MyBusinessCourse (MBC): If you buy/rent a new textbook or eBook subscription,
myBusinessCourse is included (scratch-off in new text, emailed with eBook).
Note: If you buy a used copy of the text, you can purchase access to myBusinessCourse
separately from Cambridge Business Publishers.
Do not buy the PDF because it does not contain all the chapters you need.​
I recommend buying/renting the electronic version of the textbook. Doing so gives you
immediate access to the materials.
To register for MBC, click on the following link:
Section Name: DeJoy AC604-62 THURSDAYS
Section ID: 1123-2103-7760
Enrollment Link: https://mybusinesscourse.com/?code=1123-2103-7760
Buy ONLY the version of the textbook indicated above with an ISBN#
978-1-61853-621-1. Do not buy any other version. If you buy any other version, do not
ask me how similar it is to the one you should have bought or to match page numbers
and assignments; I have only the version mentioned above. Buy the correct version.
DeJoy AC604 page 3
YOU MAY BUY OR RENT THE BOOK. YOU MAY CHOOSE A HARD COPY OR AN
ELECTRONIC COPY.
Do not ask me for copies of any part of the textbook.
The textbook and MyBusinessCourse are required and necessary. We will use roughly
half of the chapters in the textbook.
Technology
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Computer System & Software Requirements
Software Accessibility Policies in General
Software Privacy Policies in General
Specific Course Software Policies
Contact Helpdesk
Minimum Technology Skills
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Use a learning management system
Use e-mail with attachments
Create and submit files in commonly used word-processing formats
Copy and paste
Download and install the software
Digital Information Literacy Skills
●​ Find help at the Clarkson Library website, now with online chat with our
librarians!
​
Course Outcomes (CO)
CO1: You will understand financial and managerial accounting from the perspective of a user
and decision-maker.
CO2: You will analyze and make decisions while using financial statements and accounting
information.
CO3: You will use managerial accounting tools to make business decisions.
CO4: You will practice teamwork skills by collaborating on a group project.
DeJoy AC604 page 4
AC604 Course Schedule & Assignments
This calendar is tentative, and revisions, if needed, will be provided following Clarkson
policy II-C – Course Policies in both the undergraduate and graduate student regulations.
Zoom Class is held on THURSDAYS at 6 p.m.
Course Objectives 1 and 3.
MBC Homework is due at 5:59 p.m. on the date indicated.
Course Objectives 1, 2, and 3.
Group Project Corporate Analysis is due at 11:59 p.m. on the date indicated.
Week/
Course Objectives 2 and 4.
Date Assignments
1
Read
Sep 4
1.​ Modules 1 & 2 in the Text before our Zoom synchronous class session. Introduction.
The Following are due Sep 11.
MBC Homework
1.​ Modules 1 & 2 in MBC are Due at 5:59 p.m. on Sep 11.
Group Project
1.​ Read “AC604 GROUP PROJECT CORPORATE ANALYSIS GUIDELINES DeJOY” in the “GROUP
PROJECT--CORPORATE ANALYSIS” section of Moodle above Week 1 for instructions and
requirements.
2.​ Submit your group’s statement of compliance with this Guide.
2
Sep 11
Read
1.​ Module 6a, pages 1-17, before our Zoom Class. Inventory.
The Following are due Sep 18.
MBC Homework
1.​ Module 6a in MBC is Due at 5:59 p.m. on Sep 18.
Group Project
1.​ Read “AC604 GROUP PROJECT CORPORATE ANALYSIS GUIDELINES DeJOY” in the “GROUP
PROJECT--CORPORATE ANALYSIS” section of Moodle above Week 1 for instructions and
requirements.
2.​ Submit your group’s statement of compliance with this Guide.
3.​ Choose Group Members by clicking on the “CHOOSE YOUR GROUP HERE” link in the “GROUP
DeJoy AC604 page 5
PROJECT– CORPORATE ANALYSIS” section of Moodle above Week 1.
4.​ Read the two MODEL PAPERS in the “GROUP PROJECT--CORPORATE ANALYSIS” in the
“GROUP PROJECT--CORPORATE ANALYSIS” section of Moodle above Week 1.
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Sep 18 Read
1.​ Module 6b pages 17-35. PP&E– Long-term Assets.
The Following are due Sep 25.
MBC Homework
1.​ Module 6b in MBC is Due at 5:59 p.m. on Sep 25.
Group Project
1.​ Enter the Name of the Company you would like to analyze by clicking on “SUBMIT THE NAME OF
THE COMPANY YOU WOULD LIKE TO ANALYZE FOR YOUR GROUP PROJECT” in the “GROUP
PROJECT--CORPORATE ANALYSIS” section of Moodle above Week 1.
2.​ Open, Review, and begin to Utilize the Group Project Plan Template by clicking on the link with the
same name in the “GROUP PROJECT--CORPORATE ANALYSIS” section of Moodle located above
Week 1.
3.​ Nothing to Submit.
4
Sep 25 Read
1.​ Module 7. Liabilities.
The Following are due Oct 2.
MBC Homework
1.​ Module 7 in MBC is Due at 5:59 p.m. on Oct 2.
Group Project
1.​ Prepare an Outline as provided in “AC604 GROUP PROJECT CORPORATE ANALYSIS
GUIDELINES DeJOY” in the “GROUP PROJECT--CORPORATE ANALYSIS” section of Moodle
above Week 1.
2.​ Share it with another Group for peer review/improvement if you wish (optional).
3.​ This is for your benefit. Do not submit it to me.
4.​ Nothing to Submit.
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Oct 2
Read
1.​ Module 8. Equity.
The Following are due Oct 9.
MBC Homework
1.​ Module 8 in MBC is Due at 5:59 p.m. on Oct 9.
Group Project
1.​ Begin drafting your first draft.
2.​ Share it with another Group for peer review/improvement if you wish (optional).
3.​ This is for your benefit. Do not submit it to me.
4.​ Nothing to Submit.
Mid- Modules 1,2,6,7. You will have 3 attempts, with 3 hours per attempt, over seven days. Most questions
term change and are randomized after each attempt. Due Date and range of dates are TBD.
EXAM The Exam is offered in MBC, not in Moodle.
Read
1.​ Module 11. Cash Flows.
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Oct 9
Mid-Term Exam
1.​ Submit all attempts.
The Following are due Oct 16.
MBC Homework
1.​ Module 11 in MBC is Due at 5:59 p.m. on Oct 16.
Group Project
1.​ Continue preparing your First Draft.
2.​ Share it with another Group for peer review/improvement if you wish (optional).
3.​ This is for your benefit. Do not submit it to me.
4.​ Review the format requirements in “AC604 GROUP PROJECT CORPORATE ANALYSIS
GUIDELINES DeJOY” in the “GROUP PROJECT--CORPORATE ANALYSIS” in the “GROUP
PROJECT--CORPORATE ANALYSIS” section of Moodle above Week 1.
5.​ Nothing to Submit.
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Oct 16
Read
1.​ Modules 14 &15. Managerial/Cost Behavior
The Following are due Oct 23.
MBC Homework
2.​ Modules 14 and 15 in MBC are Due at 5:59 p.m. on Oct 23.
Group Project
1.​ Revise the First Draft.
2.​ Share it with another Group for peer review/improvement if you wish (optional).
3.​ This is for your benefit. Do not submit it to me.
4.​ Ensure it conforms with all of my format requirements and with APA.
5.​ See the APA Format guide by clicking on the Purdue Owl link in the “GROUP
PROJECT--CORPORATE ANALYSIS” section of Moodle above Week 1.
6.​ Nothing to Submit.
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Read
Oct 23
1.​ Module 16. Cost-Volume- Profit
The Following are due Oct 30.
MBC Homework
1.​ Module 16 in MBC is Due at 5:59 p.m. on Oct 30.
Group Project
1.​ Revise your First Draft.
2.​ ***No Contractions***.
3.​ Share it with another Group for peer review/improvement if you wish (optional).
4.​ This is for your benefit. Do not submit it to me.
5.​ Nothing to Submit.
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Read
Oct 30
1.​ Module 17. Relevant Costs.
The Following are due Nov 6.
MBC Homework
2.​ Module 17 in MBC is Due at 5:59 p.m. on Nov 6.
Group Project
1.​ Review your Final Draft.
2.​ Ensure it complies with all formatting requirements.
3.​ Nothing to submit this week.
Course Evaluations
1.​ Please Complete the Course Evaluations in PeopleSoft MyCU.
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Nov 6
Read
1.​ Module 22. Budgeting.
Final Exam
1.​ Submit all attempts. Due Date TBD.
MBC Homework
1.​ Mod 22 is included in the Final Exam.
2.​ Module 22 MBC Homework is optional. Therefore, there is no Due Date.
3.​ You do not have to do Mod 22.
4.​ You will not lose points if you do not do Mod 22.
5.​ You will not earn points if you do Mod 22.
6.​ I repeat: Mod 22 is included in the Final Exam.
The Following are due TBD.
Group Project
1.​ Submit your final Group Project in the “GROUP PROJECT--CORPORATE ANALYSIS” section of
Moodle above Week 1.
Course Evaluations
1.​ Please Complete the Course Evaluations in PeopleSoft MyCU.
Final Modules 8, 11, 14, 15, 16, 17, and 22. You will have 3 attempts, with 3 hours per attempt, over seven days.
Exam Most questions change and are randomized after each attempt. Due Date and range of dates are TBD.
The Exam is offered in MBC, not in Moodle.
DeJoy AC604 page 9
Grading
Grade Ranges
Graduate Letter Grades
Course Average
93-100
90-92
87-89
84-86
80-83
76-79
70-75
<70
Grade
A
AB+
B
BC+
C
F
Quality Points
4.0
3.667
3.334
3.0
2.667
2.334
2.0
0
Breakdown​
Activity
Class Participation and Attendance.
Individual via Zoom. Synchronous.
Percent of Final Grade
15
Homework.
Individual in MBC. Asynchronous.
30
Corporate Analysis.
Group Project submitted in Moodle.
25
Exams: Midterm 15; Final 15.
Individual in MBC. Asynchronous.
30, 15 each.
Total
100
Criteria
●​ Class Participation and Attendance in Zoom–Synchronous.
Participation and attendance are required because I expect you to contribute to the
learning of others. No person is an island when it comes to learning Accounting. In
addition to participating, your learning will be enhanced by reading the assigned
materials before class. Asking questions based on the readings and your class work is an
excellent way to reinforce and clarify your understanding of the material. Finally,
actively participating in the discussion will add tremendous value to your learning.
DeJoy AC604 page 10
As you may see from the above, I take the approach of being learner-centered, rather
than professor-centered. Your learning will be accomplished primarily through your
efforts and those of your classmates, with the professor creating the learning
environment and guiding the learners’ efforts. I take attendance at the beginning of class.
If you log in late, it is your responsibility to tell me that you attended.
●​ Homework in MyBusinessCourse. Individual in MBC-Asynchronous.
All homework is completed in the online homework management system
--MyBusinessCourse (MBC) from the publisher (Cambridge Business Publishers).
Submit all of your homework in MBC, not in Moodle. Do not email your homework to
me. The problems and exercises assigned in MBC are the ones you are to do. The due
dates are given in MBC and our syllabus. You may ask me questions about the homework
assignments if you are stumped. Please include a screenshot of the problem and
your work. MBC is an individual assignment.
●​ Corporate Analysis. Group Project in Moodle.
The scenario for the Group Project is that the hypothetical CEO of your organization has
asked your group to perform a financial analysis of the company. The CEO has high
expectations. The entire document should be prepared and presented as something you
would be proud of submitting to the CEO of your actual employer. You will not submit it
to your CEO, but it should be done at that high a level of quality. In addition, it should
be prepared at the appropriate high level of standards expected of Clarkson graduate
students. See the separate documents “AC604 GROUP PROJECT CORPORATE
ANALYSIS GUIDELINES DeJOY” and “MODEL PAPER FOR YOUR GROUP PROJECT”
in the “GROUP PROJECT--CORPORATE ANALYSIS” section of Moodle above Week 1
for instructions and requirements. If your name is on the project, you own every bit of
the project in its entirety.
Your team must calculate all ratios yourselves. Do not rely on financial sources. The
ratios in these sources are often incorrect or ambiguous. Do your calculations yourselves.
●​ Exams: Midterm and Final. Individual in MBC–Asynchronous.
Exams are offered online in MBC over a range of dates. You decide when to take the
exam, within the given range of dates. You will have several attempts to take the exam.
You will have different questions for each attempt. The Exams are offered only through
MBC, not Moodle. You may begin the exam at any time after it is opened. You do not
need to notify me. You may take your additional attempts (optional) at any time. You do
not need to notify me. I will take the highest grade if you take the exam multiple times.
Exams are individual assignments.
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Course Success
Each student will need to dedicate at least 12-15 hours per week to course participation,
readings, activities, and assignments. You will be polite and professional at all times. You will be
successful if you follow the plan laid out in this syllabus. That is, read all assigned readings
before each class session; thoughtfully consider the readings and our class lecture/discussion;
attend and participate in each class session; submit all assigned MBC homework by the
deadline; write your Group Project clearly and in conformity with APA and my format guide.
Follow the guidelines of the Group Project and refer frequently to the model paper provided.
Please see tips for being a successful student and other helpful information from
the Student Success Center.
Course Policies
Etiquette Expectations & Learner Interaction
Educational institutions promote the advancement of knowledge through positive and
constructive debate--both inside and outside the classroom. Please visit and follow:
Netiquette and Electronic Learner Interaction Guidelines.
Late Work
Submit all work by the deadline.
Attendance
You may view the recording of the class session if you miss a class session. Recordings
are found in Moodle.
For classroom courses, please do not come to class if you are not feeling well. Notify the
instructor if you will be missing class and report to Student Health Services immediately
for assistance.
COVID-related information can be found here.
DeJoy AC604 page 12
Instructional Continuity Plan
I plan to be present and actively teach and facilitate throughout the entire term.
However, if I am unable to perform my duties, I will contact the dean for further
guidance. I have never had to initiate a continuity plan in more than 30 years of teaching.
​
Recorded Lectures
You will find the recorded class sessions at the top of Moodle.
Academic Unit Information/Policies
David D. Reh School of Business at Clarkson University
Snell Hall, Potsdam, NY
Contact the Dean’s Office with any questions or concerns.
Institutional Policies
Institutional Policies & Regulations
Academic Integrity
Academic Integrity, based on the values of honesty, trust, fairness, respect, and
responsibility, is a fundamental principle of scholarship in higher education. Clarkson’s
Academic Integrity Policy prohibits plagiarism (using another person’s writing or
copying any work without proper citation), falsification, unauthorized collaboration
during a test or on an assignment, or substitution for another student to take an exam,
course, or test, and other forms of academic dishonesty.
If you are to benefit from this class and be properly evaluated for your contributions, it is
important for you to be familiar with and follow Clarkson University’s Academic
Integrity policy. Please review this policy online (Undergraduate section IV – Academic
Integrity, Graduate section IV – Academic Integrity). Work that violates this policy
will not be tolerated. Students who are found responsible for a violation of the
Academic Integrity Policy will have both a university process sanction and an academic
outcome, that could include a failing grade on the assignment or exam or a failing grade
for the course.
Students shall accept the Turnitin End-User License Agreement (EULA). Turnitin will
not work without you accepting the EULA. Accepting the EULA is essential for your
DeJoy AC604 page 13
assignments to be searched by Turnitin. You will earn a grade of zero for every
assignment that is not run through Turnitin.
Generative AI
“You may use AI programs e.g. ChatGPT to help generate ideas and brainstorm.
However, you should note that the material generated by these programs may be
inaccurate, incomplete, or otherwise problematic. Beware that using AI may stifle your
independent thinking and creativity.
You may not submit any work generated by an AI program as your own. If you include
material generated by an AI program, it should be cited like any other reference material
(with due consideration for the quality of the reference, which may be poor).
Any plagiarism or other form of cheating will be dealt with severely under relevant
Clarkson University policies.”
The above policy is adapted from the AI policy provided by the University of
Pennsylvania.
Please refer to Clarkson Library’s Guide to Plagiarism and the Guide to Citing
Sources for assistance in avoiding plagiarism and properly citing sources.
Students with Disabilities Requesting Accommodation(s)
The University strives to make all facilities and programs accessible to students with
permanent, ongoing, and temporary disabilities by providing appropriate and reasonable
academic accommodations, as necessary. Disabilities that may benefit from reasonable
accommodations include but are not limited to, broken wrist, ADHD, surgery recovery,
Learning Disability, concussion, visual impairment, etc. For more information and/or to
request accommodations, contact the Office of Accessibility Services at
oas@clarkson.edu or 315-268-7643.
Please note that you have a friend and advocate in me. I will immediately and cheerfully
comply with all approved accommodations sent by the Office of Accessibility Services
(OAS). Please contact OAS directly. I have no authority to approve any accommodation
requests.
Students with Disabilities Policy​
Office of Accessibility Services Website
Student Health and Counseling Center—FREE!
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Free Online or in-person counseling services for our Graduate students.
The Student Health and Counseling Center (SHAC) is an integrated health and
counseling center at Clarkson University whose mission is to empower students to
become active participants in their physical health and mental well-being while
supporting their pursuit of academic and personal goals. The health and counseling staff
work together to provide excellent continuity of care for our students.
All undergraduate and graduate students are eligible for the services SHAC provides.
Office visits are by appointment only - please call ahead (315-268-6633) to schedule.
Standard physical and mental healthcare visits to our health and counseling providers
are free.
Students can set up appointments at SHAC, which is located on the first floor of the ERC
Suite 1300 in Potsdam, by calling (315) 268-6633, emailing shac@clarkson.edu, or
stopping by in person.
RESOURCES FOR CRC STUDENTS:
https://intranet.clarkson.edu/student-life/student-health-and-counseling-center-shac/c
ounseling-center/wellconnect/
Other Policies of Note:
Student Regulation Requirements for Excused and
Extended Absence
Undergraduate: III-F. Attendance​
Graduate – II-F. Attendance
Grading System
Discrimination & Harassment
Religious Accommodations