Updated: Saturday, February 06, 2016
WINTHROP UNIVERSITY
COLLEGE OF BUSINESS ADMINISTRATION
SUMMER (B) 2013 COURSE SYLLABUS – ACCT 680 001(3 credit hours) - HYBRID
Instructor:
Dr. Barbara Pierce Course:
Managerial Accounting
Online Time:
TBD
Blackboard:
http://online.winthrop.edu
In Class Time
T 5:30-9:55 pm
Classroom:
THUR 312
Office location:
Thurmond 433
Office hours: TBA
Office telephone:
803-323-2693
email:
pierceb@winthrop.edu
Office fax:
803-323-3960
Name of your Blackboard
ACCT680001201350: ACCT 680 001
Course Online:
Accounting for Managers (B. Pierce)
Blackboard URL:
https://bb-winthrop.blackboard.com/
MyBusiness Course:
Course Registration Code:
r3wybb5e
Course Name:
ACCT680.SU2013.Pierce
URL registration link for
https://mybusinesscourse.com/
this course: CUT and
PASTE the URL - it might
not link correctly!!!!
PREREQUISITES: ACCT 280 and 281, or ACCT670. You are expected to have a basic working
knowledge of the role of accounting in a business in terms of recording, summarizing and
reporting results, including accruals and deferrals, and basic managerial cost concepts such as
fixed and variable costs, high/low method for cost estimation, mathematical equations for CVP
analysis, and basic budgeting. It is your responsibility to have mastered the ACCT 280 and 281
materials. It is also presumed that you have good writing skills and can complete an Excel
spreadsheet, using formulation and a professional-looking appearance.
COURSE GOALS: This course will provide you with a basic knowledge of the accounting
concepts and business ethics relating to financial and managerial, which you should master as
an MBA student. It should enable you to be financially literate and confident in the accounting
discipline, and realize the critical importance that accounting plays in business and industry.
REQUIRED TEXTBOOK AND OTHER COURSE MATERIALS/ACCESS: Financial and Managerial
Accounting for MBAs, Cambridge Business Publishers, 2013, ISBN 9781618530080. New text
books come with an ACCESS CODE for access to the software in which this course will operate.
Used textbooks may require you to purchase a separate ACCESS CODE from the publisher. All
homework, quizzes and exams will be handled through the online software so an ACCESS CODE
is critical to completing this course. See also Student Introduction to MyBusinessCourse.com
for instructions for online access:
Updated: Saturday, February 06, 2016
BarbaraPierce-Stude
ntIntroductiontoMyBusinessCourse.docx
OTHER RECOMMENDED TEXTS: Accounting – Tools for business decision making, Kimmel,
Weygandt, Kieso, 4th edition, or similar undergraduate texts.
Part of this course will also be delivered via Blackboard. You must have a WU email address to
access the Winthrop Blackboard server. Course materials will be posted on Blackboard at
https://bb-winthrop.blackboard.com/ under the course name, “ACCT680001201350: ACCT 680
001 Accounting for Managers (B. Pierce)”. Most class handouts will only be available through
Blackboard. It is your responsibility to download and read all posted materials, in order to
study and master class concepts, and to bring them to class as instructed. Be sure to check
your Winthrop email on the evening before class – I may often send an email attaching
documents, which you will need for the class.
Since this is an “Hybrid” course, it will meet only every other week (see schedule below). The
weeks that are totally “online” will require you to complete materials on your own time. Help
will be available synchronously through SKYPE or asynchronously through email.
RECOMMENDED GRAMMAR, WRITING AND REFERENCE TEXT: During the semester, written
assignments will be completed. Correct writing style, form, and overall presentation are a part
of the grade you receive on written work in this course. The recommended grammar, writing
and reference text standard is as follows: Prentice Hall Reference Guide for Winthrop
University revised. Please be familiar with this resource or comparable resources for quality
and grammatical correctness of written work.
TOPICS COVERED/COURSE CONTENT: This course provides a graduate-level overview of the
financial and managerial accounting concepts that you should master with an MBA degree. The
financial accounting component includes Topics 1-5. Financial accounting is primarily focused
on the preparation and analysis of accounting information for external decision makers. The
managerial accounting component of this course includes Topics 13, 14, 15, 17, 20. Managerial
accounting is primarily focused on internal decision-making. See the online resource for student
self-study units for each of these topics:
http://www.cambridgepub.com/mbafinancialandmanagerial_ed3/studentresources.php
CONDUCT OF THE COURSE AND CLASS PREPARATION: Students are responsible to be
prepared at all times in class. In-class assignments will be used to evaluate how well prepared
you are and how well you master the material. In class assignments will always cover material
previously discussed. It is expected that you will always be prepared to answer and discuss
assigned homework and/or chapter concepts, and be able to articulate concepts and reasoning
in an appropriate, logical manner. Because this is a graduate course, there is a high expectation
that students will play an active role in the discussion of the course material, bringing your own
Updated: Saturday, February 06, 2016
unique set of perspectives, ideas, and experiences to the classroom discussions and textbook
theory.
HYBRID: Since this course is hybrid, it means that we will meet only every other week
(approximately – see schedule below for exact meeting dates). During the meeting periods,
please be prepared to discuss topics. Homework and quizzes will be worked during the periods
we do not meet in the classroom and discussions on those will take place asynchronously
through email, Blackboard or SKYPE.
GRADING SYSTEM AND STUDENT PERFORMANCE:
Points
Grade Scale
Exam 1
350
900 +
Exam 2
350
800 +
Pre-Lecture Quiz
100
700 +
Homework
100
Below 700
Class Project
100
700 +
TOTAL
1,000
Grade
A
B
C
F
S
EXAMINATIONS: Expect examinations to be rigorous. Examinations will test your technical
proficiency in the covered concepts as well as your ability to write and express your ideas
clearly, logically, and persuasively. Exams will not be reviewed in class, and exams will be taken
online. Notice that exams are not scheduled for class periods. All examinations must be taken
on the assigned day as set forth in the course syllabus. No make-up examinations will be given
and the examination will not be administered on any other day. In no circumstances, may a cell
phone be used as a calculator during exams. Exams are due on the dates assigned, which are
not during normally scheduled class periods. They are found under Mybusinesscourse.com and
are timed and must be completed within the time allotted. While they are considered ‘open
book/open note’, there is not sufficient time to look up the answers you will need. Advanced,
heavy study will be required to pass the exams.
PRE-LECTURE QUIZZES: Pre-lecture Quizzes (found under Quiz in Mybusinesscourse.com)
count 10% of the grade, or 100 points.
HOMEWORK: Homework modules (found under Homework in Mybusinesscourse.com) count
10% of the grade, or 100 points.
CLASS PROJECT: The class will be assigned into groups of four or possibly five students,
depending on the total number of students in the class. The project consists of a lengthy
analysis of a particular company and each group must choose different companies. All
companies are to be publicly-traded companies that can be located on the www.sec.gov
website. Each group must get approval of their company from the professor by June 18, 2013.
See the attached Project Document for instructions:
Updated: Saturday, February 06, 2016
ProjectAccounting68
0_SU13.docx
ATTENDANCE: In accordance with the College of Business expectations regarding
professionalism in the classroom (see below), students are expected to attend all classes.
Because this course meets only one time per week, students are required to attend all classes.
There are no excused absences from class, including work-related. If you cannot attend all
classes, you should drop the course rather than earn a non-passing grade. Attendance is one
measure of your effort in the class and will be a factor in determining your final grade if your
performance is between grades. If you miss 25% or more of the class meetings for this course
(1 night class = 12% of total contact hours) regardless of the reasons, you will receive a grade of
N (no grade, indicating withdrawal from the course), or F (failure if past the withdraw deadline).
CLASS PARTICIPATION: Students will be rewarded for their class participation efforts even
though this is not part of the course grading components in this section. Students falling in this
category include those students who consistently demonstrate their interest in class topics or
discussions, preparedness for class, and completion of chapter reading and other materials, ask
thoughtful questions, have thoughtful comments, or otherwise articulate the concepts and
reasoning in an exceptional manner. Through consistent voluntary class participation when
those opportunities arise in class, up to 25 bonus points will be awarded to students falling in
this category (over and above the 1,000 points set forth above).
SYLLABUS CHANGE POLICY
The posted syllabus is a contractual policy between the instructor and student. It is presumed
that every student has read the syllabus completely, understands his/her individual
responsibilities, and accepts full responsibility for meeting all course requirements as set forth
therein. Should there be a need to make a change in the posted syllabus, an announcement
will be made in class and also through the email in Black Board. The relevant change will be
incorporated into a syllabus marked revised as of the date of the revision, and the updated
portion of the syllabus will be posted on Black Board. The final exam date and time and the
grading policies will not change. Only the Tentative Schedule is ever expected to have changes.
STUDENTS WITH DISABILITIES POLICY: WINTHROP UNIVERSITY is dedicated to providing access
to education. If you have a disability and require specific accommodations to complete this
course, contact Services for Students with Disabilities, at 323-3290. Once you have your official
notice of accommodations from Services for Students with Disabilities, please inform me as
early as possible in the semester. Also, please review the ‘STUDENTS WITH DISABILITIES”
section of the COLLEGE OF BUSINESS EXPECTATIONS REGARDING PROFESSIONALISM IN THE
CLASSROOM (see below). Once you have your PROFESSOR NOTIFICATION FORM, please
provide me with a copy so I am aware of your accommodations at the beginning of the course.
STUDENT CONDUCT CODE: As noted in the Student Conduct Code: “Responsibility for good
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conduct rests with students as adult individuals.” The policy on student academic misconduct is
outlined the Student Conduct Code Academic misconduct Policy in the Student Handbook
online (http://www2.winthrop.edu/studentaffairs/handbook/StudentHandbook.pdf).
Principles of academic integrity are an integral part of the College of Business expectations
regarding professionalism in the classroom (see below) and bind students taking this course.
This includes acts of plagiarism, cheating, or any other type of academic dishonesty. Make
certain that you understand the responsibility you assume for the academic integrity of the
work in this course, as well as the procedures and consequences (see below) that follow if there
is an academic integrity violation.
Winthrop University students are subject to the Student Conduct Code when taking this class.
Section V of the Student Conduct Code includes the policy on student academic misconduct.
Disciplinary action for academic misconduct violations in this class shall include (1) appropriate
academic consequences warranted by the circumstances, which may include an F in the course
and not being allowed to continue to attend the class for the remainder of the semester, (2) no
adjustment for academic charges related to the course, and (3) notification both to the Dean’s
Office in the College of Business Administration and the Graduate Office. Failure to read the
Student Conduct Code, its rules, and consequences, or ignorance of the policy does not excuse
the student from its provisions or consequences for any violations that occur in this class. Be
certain that you have reviewed the “Academic Misconduct Policy” guidelines posted to
Blackboard. A signed copy of page 5 of this policy is required to be turned in by all students by
the 2nd class (see “Academic Misconduct Policy” on the Blackboard course menu).
Academic misconduct includes, but is not limited to receiving assistance in manner not
authorized by the instructor in the creation of work to be submitted for academic evaluation
including papers, projects, and examinations, or presenting, as one’s own work, the ideas or
words of another without proper acknowledgement. Additional information relating to student
misconduct can be found in the student conduct code section of the Winthrop University
student handbook. Disciplinary action for misconduct will be as follows: (1) a student will
receive an F in the course, (2) there will be no adjustment for academic charges related to the
course, (3) the student will not be permitted to continue to attend the class for the remainder
of the semester, and (4) the instructor will notify both the Dean’s Office in the College of
Business Administration and the Graduate Office.
COLLEGE OF BUSINESS EXPECTATIONS REGARDING PROFESSIONALISM IN THE CLASSROOM
The COLLEGE OF BUSINESS ADMINISTRATION is a professional organization with a well-defined
and widely disseminated mission of student development. Accordingly, each class represents a
gathering of professionals and professionals in-training. The instructor’s job as a professional is
to deliver quality instruction in each class, to start and end class on time, to be responsive to
student perspectives, issues and questions, and to treat students respectfully. The student’s job,
as a professional in-training is to be prepared for class, to be on time, to attend all classes, and
to be respectful of others in the classroom. In accordance with and pursuant to these roles the
following guidelines were established to specify to students (both present and prospective)
faculty expectations regarding their behaviors:
Updated: Saturday, February 06, 2016
1. STUDENTS WILL ATTEND ALL CLASS MEETINGS: There are no automatically "excused"
absences. In the event that you will be unable to attend a class session, you should inform your
professor in advance as a matter of professional courtesy just as you would/should with an
employer.
2. STUDENTS WILL ARRIVE IN ADVANCE OF THE BEGINNING OF THE CLASS SESSION: Late
arrivals are disruptive, inconsiderate and unprofessional. Professors may make arrangements
for delinquents, but are not obliged to do so. Those not present at the beginning of the
classroom period will be considered absent.
3. STUDENTS WILL NOT CONVERSE AMONG THEMSELVES DURING CLASS EXCEPT WHEN
INSTRUCTED TO DO SO: When a student creates a disturbance in the classroom, instructors will
either ask the student to desist immediately or speak to the student at the conclusion of class.
Repeat offenders will be sanctioned.
4. STUDENTS WILL NOT LEAVE CLASS BEFORE ITS CONCLUSION: Early departures are
disruptive, inconsiderate and unprofessional. Professors may make arrangements under some
circumstance, but are not obliged to do so. Those not present at the conclusion of the
classroom session will be considered absent.
5. STUDENTS WILL HAVE PROCURED TEXTBOOK/MATERIALS PRIOR TO THE FIRST CLASS:
Instruction will begin with the first class meeting and consume the remainder of the class
period.
6. PROFESSOR’S CLASS POLICIES AND NOTES (Emphasis see #6)
1 A student’s final examination score (prorated) will be used as the score earned on
any of the Interim Examinations missed because of an EXCUSED absence. EXCUSED
absences are allowed for family deaths, serious personal illness or other situations
which are beyond the student's control. Due to the number of students who often
miss one or more examinations, it is not practical to make exceptions to this policy.
2 Due to the large amount and sometimes complex material we will cover in a relative
short period, class time is not sufficient to allow mastery of the subject matter. In
planning your schedule, allow approximately two to three hours of study time for each
sub-class meeting (85 minute session – see # 5 below).
3 Attend class regularly. Habitual absences will be noted through periodic attendance
checks. Failure to sign or respond to the attendance roll will result in your being
marked absent for that class. Without prior arrangements with the professor, students
not in attendance at the end and beginning of class will be marked absent as per the
College’s policy. Notify the Professor of planned absences.
4 PLEASE DO NOT EAT IN CLASS. You may quietly drink any legal beverage permitted
on campus.
5 Students who arrive for class after class has begun, disrupt those students who have
arranged their schedules to arrive timely. Please arrive on time. Please note that this
class consists of 265 minutes, one night a week, and will be subdivided into three 85
minute sessions with 5 minute breaks in between session. Therefore, please treat
Updated: Saturday, February 06, 2016
each session as a class session. If you must be late, please enter the classroom
quietly and take a seat without disrupting your colleagues. If you must leave early,
please notify me ahead of time so I will not be startled by your abrupt departure.
6 All class email communication will be made using the University Blackboard
system.
7 Laptop and Ipad users SHOULD ONLY USE THESE DEVICES FOR CLASS LEARNING
PURPOSES. Students caught using these devices for other than class learning purposes
will lose 10 point for each violation. A student may be asked to DISPLAY all opened
applications on his/her computer. Phones and Smarts phones MUST be turned off or
placed on vibrate AND STORED securely in purse, book bag, waist clip etc. Please do
not place phones or smart phones on your desk or in any other position where calls or
text messages may be responded to. Such behavior is distracting to your class mates,
and I consider such behavior disrespectful to the professor. If you are expecting an
URGENT call, please see me before class.
8 A student will lose 10 points for each violation of Professor’s class policies or College
of business policies regarding professionalism in the class. A student may or may not
be called out at the time of the violation; however the professor will maintain a record
of the date of the violation
SNOW DAYS OR OTHER UNEXPECTED CLASS CANCELLATIONS: If the University cancels classes
due to snow, other inclement weather, or some other unexpected reasons, you should assume
we will stay to the course syllabus unless otherwise instructed. This means you are responsible
for having covered the material or completed the work that might have been the subject of the
class that was canceled. If an examination is scheduled on the day the college closes and
cancels classes, then you should assume the examination will be taken on the next day in which
the college is open and classes are held for this course. Changes going forward in the course
syllabus will then be discussed at that point as appropriate. Any change in the schedule will
also be posted to Blackboard.
Updated: Saturday, February 06, 2016
TENTATIVE SCHEDULE
SU2013
In Class
Meeting
Times
Pre-Lecture
Quiz due @
5:30 before
class
June 4
Pre-Lecture
Quiz M1 is
extended to
June 7.
June 11
Pre-Lecture
Quiz M1, M2
& M3
June 18
5:30 – 6:55
Discussion Questions
(DQ) & Mini Exercises
(ME) to be discussed
during lecture
Introduction
7:00 – 8:25
8:30 – 9:55
M1-Financial
Accounting for
MBAs
DQ
ME 22,
Mgt. App
HW: Ex 28, M21, 24,
Pr. 35, 36
M2/M3-Accounting
Adjustments and
Constructing
Financial Statements
M2-Introducing
M3
Financial Statements
DQ
and Transaction
ME 14, 18, 24
Analysis
Mgt. App
DQ
HW: Ex 26, 36,
ME 19, 22, 26
Pr. 45
Mgt. App
HW: Ex 27, 33, Pr. 40,
41
HYBRID – no class meeting / M1, M2 & M3 Homework found
in MyBusinessCourse.com; M1 due 6/21/2013; M2 due
6/22/2013, M3 due 6/23/2013.
COMPANY for Project approval by this date-June 18, 2013.
June 25
July 2
July 7, 2013
Pre-Lecture
Quiz M4, M5
M4-Analyzing and
M4/M5-Reporting
M5
Interpreting Financial and Analyzing
DQ
Statements
Operating Income
ME 13, 15, 16
DQ
Mgt. App
ME 15, 19, 22
HW: Ex 25, 26,
Mgt. App
Pr. 41
HW: Pr. 36, 43, 45
HYBRID – no class meeting / M4 & M5 Homework found in
MyBusinessCourse.com; M4 due 7/5/2013; M5 due 7/6/2013.
EXAM 1
Updated: Saturday, February 06, 2016
July 9
Pre-Lecture
Quiz M13,
M14
M13-Managerial
M13/M14-Cost
M14
Accounting for MBAs Behavior, Activity
DQ
DQ
Analysis and Cost
ME
ME
Estimation
Mgt. App
Mgt. App
HW:
HW:
HYBRID – no class meeting / M13 & M14 Homework found in
MyBusinessCourse.com; M13 due 7/19/2013; M14 due
7/20/2013.
Pre-Lecture
Quiz M15,
M17 & M18
M15-Cost Volume
Profit Analysis and
Planning
DQ
ME
Mgt. App
HW:
July 16
July 23
July 30
M17-Product
Costing: Job and
Process Operations
DQ
ME
Mgt. App
HW:
M20-Pricing and
Other Product
Management
Decisions
DQ
ME
Mgt. App
HW:
HYBRID – no class meeting / M15, M17 & M20 Homework
found in MyBusinessCourse.com; M15 due 8/1/2013; M17
due 8/2/2013, M20 due 8/3/2013.
PROJECT due by this date – July 30, 2013.
Aug 4, 2013
EXAM 2