Managerial Accounting
ACCT 2223
SECTION 490
CRN# 24903
8WEEK COURSE–
MARCH 11—MAY 12, 2013
SPRING
2013
ONLINE
8 WEEKS
Your Instructors
Hello! My name is Nancy Moore and I will be team teaching this class with Whitney. I
have been teaching with TCC for over 10 years, with the majority of instruction being
online. I believe that the online learning environment is an wonderful and effective way
to learn and I thoroughly enjoy teaching online classes. We have created an online environment that provides an effective way to learn within your schedule. My educational
background includes an undergraduate degree in Accounting from Oklahoma State University and an MBA from The University of Tulsa. I have worked in both the public and
private sectors of accounting. I look forward to working with you.
Office Hours: By Appointment Only
Office: Academic and Campus Services
Room WCI—106
Nancy
Whitney
How to Contact Me
E-mail: nancy.moore@tulsacc.edu
Phone: 918.747.4337 (please do not call
before 8:00 am or after 9:00 pm)
Welcome to Managerial Accounting. I have been in the accounting profession for eighteen years and have been a CPA for the last seventeen years. My career has focused on the
financial reporting aspect of accounting, where I have held positions all the way from
staff auditor to financial analyst to controller, with various supervisory positions inbetween. My teaching philosophy is that everyone has their own unique learning style.
Everyone’s mind is different. Consequently, I strive to offer a variety of occasions for you
to learn the concepts presented in this class. I hope you will find this course interesting
and enjoyable.
Office Hours:
By Appointment Only
Office: Academic and Campus Services
Room WCI—106
How to Contact Me
E-mail: whitney.hearn@tulsacc.edu
Phone: 918.576.4738
Mailing Address:
Tulsa Community College
West Campus
Business and IT Division Financial & Managerial Accounting and My Accounting Lab with Pearson e Text—
7505 W. 41st St.
Access Card—for Financial and Managerial
Tulsa OK 74107
Publisher: Prentice Hall
Textbook
Authors: Charles T. Horngren, Walter T. Harrison, M. Suzanne Oliver
ISBN for Student Bundle through TCC Online Bookstore: 9781256756644 (A "Custom
Edition" combining Financial and Managerial courses for TCC) FIN & MAN ACCTING
CSTM W/MAL
MyTCC Email Required
PAGE 2
Email Communication:
Your
MyTCC
Email
Address
line. Find the section num-
TCC Provided Email:
TCC provides free email for
students Your college email
address is automatically entered in your Blackboard
courses. All communication
from your instructors will be
sent to this email address. You
will not be able to change your
email address in the Blackboard system.
ber at the top of the first
page of this syllabus.
Last Minute Emails:
Example:
Generally, we will check email
each evening, but may sometimes
miss a day. Allow up to 48 hours
for a reply. If you wait until just
before an assignment is due, it is
likely that we will not be able to
respond to you in time for you to
meet the deadlines. DON’T WAIT
UNTIL THE LAST MINUTE TO DO
ASSIGNMENTS.
ACCT/2223
If you must send an email
from an email address other than MyTCC, include
your name in the subject
line.
Sending Email to Your Instructors: We teach several
online sections, so you must
identify your class by title and
section number in the subject
The URL for the college e-mail
is http://www.tulsacc.edu/
office365/students.
Technology Required
Microsoft Office
Required
This class utilizes the Microsoft
Office products Word, Excel and
PowerPoint to complete class assignments.
Format. We cannot open
WordPerfect or MS WORKS
files.
A free copy of Microsoft Office is
available for students to download.
Log into Intro. To Business on
Blackboard and click the FREE
MSOffice button for instructions.
Students must submit assignments using the specified software. If you have WORD
PERFECT or MS WORKS on your
computer, you must save your
assignments in Rich Text (.rtf)
Computer Access
and Technical Skills
Requirements
MANAGERIAL
Computer Access
It is highly recommended that
you have regular (daily) computer access, preferably a
home computer with broadband Internet access. This
course can be completed using
public computers at TCC or
other public access areas.
However, be aware that using
public computers may create a
hardship. All course require-
ACCOUNTIN G
Complete
the Online Self-Assessment:
Review Required
http://
distanceeducation.uaa.alaska.edu/
Review TCC’s Distance Learning
disted_quiz.cfm
website and complete the online
orientation to Blackboard (the Hardware, Software, and Computer
Skills outlined at http://
code words you receive after
www.tulsacc.edu/dl/require.htm
completing the online orientation will be used to input into
the “Start Here” quiz: http://
www.tulsacc.edu/dl/
orientation/index.htm
ments remain the same whether
your computer access is public or
private (home).

sending an
email attachment
Technical Skills Requirements:
You should be comfortable with the
following:

navigating the
Internet

downloading appropriate
plug-ins

using an Internet search
engine

using Microsoft Word
(changing font, spell check)

using Microsoft PowerPoint

using email for communication
ACCT 2223
SECTION 490
PAGE 3
CRN# 24903
Grading Policy
8WEEK COURSE–
MARCH 11—MAY 12, 2013
Your final Financial Accounting grade
ASSIGNMENT
will be determined by accumulation
of points according to the following
grading scale.
Start Here Quiz
POINT VALUES:
Student Introduction
Grading Scale
900-1000 points (90%)
A
800-899 points (80%)
B
700-799 points (70%)
C
600-699 points (60%)
D
Below 599 points
F
Homework Assignments
Discussion Board
10 Points
15 Points
250 Points
45 Points
Discussion Board Questions
150 Points
Quizzes (10 points each)
130 Points
Cost Accounting Paper
100 Points
Exams (100 points each)
300 Points
Total
1,000 Points
Due Dates, Late Work Policy and Make-up Points Opportunities
Due Dates
Make-Up Point Opportunities
Modules including Homework, Discussion Board,
Quizzes, and Exams are due by the due date on the
Agenda. The module work will be available on during
the designated time on the Agenda.
None of the assignments may be made up, however, two Makeup assignments are available for you to complete to make-up
for any points missed. They are completely optional and you
will not be penalized if you do not complete one. Make-up
Points Opportunities are due on the last day of the course.
Click the “Make Up Points” button on the left side of this
course in Blackboard to view these opportunities.
Late Work Policy
Due to the amount of time given for each module, Late
work will not be accepted.
Attendance Policy, Excessive Absences & Life Issues
Attendance for this online course
is defined as regular participation
in assignments. You are expected
to log on to the course site daily.
Attendance is measured by completion
of assignments.
Excessive Absence is
defined as missing a combination of 2 chapters of course
work and/or 1 Module Exam
and not maintaining a grade of
“C” in the class.
Excessive absences may generate an
Excessive Absence Notice that will
automatically notify the Financial Aid
Office and the Veterans Services Office, if applicable.
The student may
also be subject to an
Administrative
Withdrawal (AW)
grade for the class.
-ing
for
You
Students who Stop Participating in the class will receive a
grade of AW.
Personal Life Issues
All students have life issues that
affect their ability to complete the
requirements of the course. Some
flexibility is built in to allow for life
circumstances, but course requirements must be met to earn a grade.
If a student has a serious extenuating circumstance that affects his/her
ability to participate in the class, the
student should contact the instructors for guidance as soon as the
problem is identified to determine
the best way to complete the requirements of the course. Documentation of the circumstance will be
required.
PAGE
4
Class Withdrawal/Non- Stop Participation/Incomplete
Class Withdrawal:
If for any reason you are not
able to complete this course,
you must contact the Counseling office on any TCC campus
and complete withdrawal paperwork. The last day to withdraw with a “W” or change to
audit is approximately ¾ of
the way through the course.
See the TCC official calendar
for the exact date or contact
the Registrar or a Counselor
on any TCC campus. http://
www.tulsacc.edu/about-tcc/
academic-calendar.
Withdrawal for Nonparticipation within the
drop/add period:
be awarded a grade of WN, withdrawn from the class for nonattendance. See the TCC Academic Calendar for the end date
of the drop/add period.
Incomplete Grade:
An incomplete grade is seldom assigned. Incomplete
grades will be considered
near the end of the semester
only if a student has completed substantially all of
the coursework with a passing grade and encounters a
circumstance that causes
the student to be unable to
complete the small remaining coursework.
Academic Withdrawal—If
You Stop Participating or
Are Excessively Absent:
If you stop participating or are
excessively absent (see Attendance Policy for definition of
excess absence), you may be
subject to Academic Withdrawal (AW), at the discretion of the
instructor, which may affect
your ability to receive Financial
Aid or Veterans Benefits.
Students who do not complete
the Start Here activities by the
end of the drop/add period will
ADA Policy
DISABILITY RESOURCES: It is the policy and practice of Tulsa Community College to create
inclusive learning environments. Accommodations for qualifying students in compliance with
the Americans with Disabilities Act (ADA) and Section 504 of the Rehabilitation Act are available. To request accommodations, contact the Education Access Center (EAC) at
eac@tulsacc.edu or call (918) 595-7115 (Voice). Deaf and hard of hearing students may text
(918) 809-1864.
Academic Dishonesty and Misconduct
Academic dishonesty (cheating)
is defined as the deception of
others about one’s own work or
about the work of another. Academic dishonesty or misconduct
is not condoned or tolerated at
campuses within the Tulsa Community College system. Students
should review the relevant sections of the TCC Student Code of
Conduct Policy Handbook.
Tulsa Community College
adopts a policy delegating certain forms of authority for disciplinary action to the faculty. In
the case of academic dishonesty
MANAGERIAL
ACCOUNTIN G
a faculty member may:

Require the student to
redo an assignment or test,
or require the student to
complete a substitute assignment or test; Record a
"zero" for the assignment
or test in question;

Recommend to the student
that the student withdraw
from the class, or administratively withdraw the
student from the class;

Record a grade of "F" for
the student at the end of
the semester. Faculty may
request that disciplinary
action be taken against a
student at the administrative level by submitting
such a request to the Dean
of Student Services.
Cheating will not be tolerated.
ACCT 2223
SECTION 490
CRN# 24903
PAGE 5
8WEEK COURSE–
MARCH 11—MAY 12, 2013
Division Information
Inclement Weather
West Campus
Business and IT Division
Associate Dean: Gornie Williams.
Office: WCL-244
Phone: 918.595.8033
Email: gornie.williams@tulsacc.edu
Office: Hours: 8-5 Monday-Friday
After hours, please contact West Campus
Academic and Campus Services Office
Office: WCI-106
Phone: 918.595.8060
TCC rarely closes because of inclement
weather. TCC does not close when Tulsa
Public Schools closes since TCC students
are adults. If extreme weather conditions
or emergency situations arise, TCC always
gives cancellation notices to radio and television stations. This
information is also posted on the TCC website at
(www.tulsacc.edu).
Technical Difficulties
Students must expect and
anticipate technical difficulties
for an Internet course.


Do not wait until the last minute to
complete assignments because it
seems that is always when technical
difficulties arise. Start assignments
early.
Many online classes set Saturday or
Sunday as the deadline for assignments and many students wait until
the last day to do their assignments.


Blackboard sometimes bogs down
on Saturdays and Sundays with all
the activity hitting the server, so it is
suggested that you do not wait until
then to complete all assignments.
Waiting until the last minute to do
the assignments and then running
into technical difficulty is NOT a
good excuse for extended time to
complete an assignment. Work
ahead, not behind, so you can overcome technical difficulties before
the due date.
TCC Computer Labs
Available
You may use any TCC computer lab. The
West Campus Computer Lab is open 7
days per week except for holidays: Monday-Friday 8 am – 9 pm; Saturday 8 am –
5 pm; Sunday 1 pm –
5 pm.
Other Course Information
Institutional Statement:
Each student is responsible for being
aware of the information contained in
the TCC Catalog, the TCC Student Policies & Resources Handbook, and semester information listed in the class
schedule. All information may be
viewed on the TCC website:
www.tulsacc.edu.
Course Description:
ACC 2223-Managerial Accounting—
An introduction to managerial accounting. Analysis of cost behavior
with an emphasis on the accumulation of product costs and budgeting
for planning and performance evaluation. Coverage includes job order
costing, process costing, cost-volume
-profit analysis, capital budgeting,
standard costs, and departmentalization. Prerequisites: ACCT 2213 with
grade of 'C' or better.
Teaching Methods:
Next course in Sequence:
Transferability:Students who are
Depends upon your major
Teaching methods include group discussions, guidance in analyzing financial transactions, researching the decision-making processes related to business, evaluating current business issues, analyzing current ethical issues,
and open book quizzes and exams.
interested in transferring TCC credits
to another institution should consult
one of the college counseling offices-
to determine if this class will transfer.
PAGE 6
TESTING POLICY
ALL WORK, including EXAMS, will be administered online. The following are the testing procedures
you are expected to follow while taking your EXAMS:

You are to take the exams by yourself. No group efforts or help from other people in answering
the exam questions.

You may use your book. However, the exam is timed. You will not have time to look up every
question.

You have 1 hour and 30 minutes to complete each exam. A timer appears, and the exam
continues until you click the submit button. You must submit your exam before the time limit
has elapsed.

The exam automatically stops after the time limit. You will only receive one 30 second warning
prior to the end of the time limit.

Any unanswered questions will be counted wrong, so pace yourself.

If something happens and your computer freezes, get back into the exam as quickly as you can.
As soon as you complete the exam, send an email to your instructors detailing your problem.

If you lose your ability to access the Internet during an exam, email your instructors immediately and explain what happened. Do not wait until later. One of us will respond to you.
ACADEMIC INTEGRITY – PLAGIARISM
Academic dishonesty
(cheating) is defined as the
deception of others about
one’s own work or about the
work of another.
Academic dishonesty or
misconduct is not condoned
or tolerated at campuses
within the Tulsa Community
College system. Tulsa Community College adopts a
policy delegating certain
forms of authority for disciplinary action to the faculty.
Such disciplinary actions
delegated to the faculty include, but are not limited to,
the dismissal of disrespectful
or disorderly students from
classes. In the case of academic dishonesty, a faculty
member may:

Require the student to
redo an assignment or
test, or require the student to complete a substitute assignment or
test;

Record a "zero" for the
assignment or test in
question;

Recommend to the student that the student
withdraw from the class,
or administratively withdraw the student from the
class;

Record a grade of "F" for
the student at the end of
the semester. Faculty
may request that disciplinary action be taken
against a student at the
administrative level by
submitting such a request to the Dean of Student Services.
Student Services Information:
A complete list of student support services can be found in the Student Resources tab of the
Blackboard course site. This includes information about college services, free tutoring services,
software support, and online tutorials related to course concepts .
MANAGERIAL
ACCOUNTIN G
ACCT 2223
SECTION 490
CRN# 24903
PAGE 7
8WEEK COURSE–
MARCH 11—MAY 12, 2013
What You Should Understand About Internet Classes



This Internet class requires the
student to be self-motivated and
self disciplined. You are responsible to keep up with the schedule,
assignments, and exams. We will
be contacting you throughout the
semester by email, and Blackboard is available at all times.
Online is NOT easier than on campus!
Be realistic about the amount of time required to do the coursework
Plan to spend the same amount of time you would spend for an on-campus course.
For a 16-week course, you would spend 3 clock hours per week in class and 2-3 clock
hours per week outside of class for every hour in class. Total 9-12 clock hours per
week.
Schedule class time just as if you were attending class on-campus
Turn in your work ON TIME
Participate actively in the class
Use e-mail and the discussion boards to communicate often with your instructor and
other classmates
Log onto the class daily
Check your email daily






Classroom Netiquette
When posting on the discussion board or sending email you are expected to:

Be respectful.
 Use acceptable grammar and spelling. There are now spell check features in both email
and discussion board functions.

Use color and font that are easily readable.

Use sentence case. Email or discussions posts typed in all UPPERCASE is unacceptable. It can be perceived as the equivalent of shouting. You may format your text for emphasis.

Keep communication on the discussion board relative to the topic.

Converse with others the same way you would in a traditional classroom. Harassment will not be tolerated.
General
Education
Goals
The General Education Goals are designed to ensure that graduates of Tulsa Community College have
the skills, knowledge, and attitudes to carry them successfully through their work and their personal
lives. The goals of Critical Thinking, Effective Communication and Engaged Learning are addressed
through projects and discussion board. The Technological Proficiency goal is addressed through the
use of Blackboard and Microsoft Office products to enhance the classroom experience.
COURSE OBJECTIVES
Online Managerial Accounting students will be able to:
cifically for internal planning and control.


Prepare and Evaluate accounting
information from the standpoint of management.

Analyze accounting transactions spe-
Identify, evaluate and explain
trends in the business environment and
the role of management accountability.

Measure and Classify Costs in ser-
vice and manufacturing companies.Compare and contrast the
ethical responsibility of business
as it relates to management &
accounting practices.
Assignment Agenda
*Subject to Change at Discretion of Instructors
Chapters/Assignments
Due Dates
Note: All assignments are due on last day at midnight specified in each Module.
“START HERE”
Assignments
Complete PRIOR to beginning Module 1
Work

Complete all of the “Start Here” assignments, which include the Blackboard Orientation. Do not email the code word at the end of the Blackboard Orientation, instead
save it to answer a question in the “Start Here Quiz”.

Print this Syllabus and make sure to note all the deadlines in your calendar.
Monday, March 11—Friday, March 15
Read Chapter 1— Introduction to Management Accounting

Complete Assignment 1 in Pearson (Est. time 30 minutes)

Complete Assignment 2 in Pearson (Est. time 15 minutes)

Complete Assignment 3 in Pearson (Est. time 30 minutes)

Complete Chapter 1Quiz in Pearson (Est. time 30 min.)
Read Chapter 2—Job Order Costing
Module 1
Monday, March 11—
Sunday, March 31, midnight

Complete Assignment 1 in Pearson (Est. time 2 hours)

Complete Assignment 2 in Pearson (Est. time 30 minutes)

Complete Assignment 3 in Pearson (Est. time 15 minutes)

Complete Chapter 2 Quiz in Pearson
Read Chapter 3—Activity Based Costing and other Management Tools

Complete Assignment 1 in Pearson (Est. time 1 hour)

Complete Assignment 2 in Pearson (Est. time 15 minutes)

Complete Assignment 3 in Pearson (Est. time 15 minutes)

Complete Chapter 3 Quiz in Pearson (Est. time 30 minutes)
Read Chapter 4—Process Costing

Complete Assignment 1 in Pearson (Est. time 1 hour)

Complete Assignment 2 in Pearson (Est. time 30 minutes)

Complete Assignment 3 in Pearson (Est. time 1 hour)

Complete Chapter 4 Quiz in Pearson (Est. time 30 minutes)
Assignment Agenda
*Subject to Change at Discretion of Instructors
Chapters/Assignments
Due Dates
Note: All assignments are due on last day at midnight specified in each
Module.
Read Chapter 5—Cost Behavior & Cost-Volume-Profit Analysis
Module 1
(continued)
Monday, March 11 —

Complete Assignment 1 in Pearson (Est. time 1 minutes)

Complete Assignment 2 in Pearson (Est. time 30 minutes)

Complete Assignment 3 in Pearson (Est. time 1 hour)

Complete Chapter 5 Quiz in Pearson (Est. time 30 minutes)
Discussion Board

Participate in the Module 1 Discussion Board. Click on the Discussion
Board tab in Blackboard to access the link, view requirements, and
participate. (Estimated time 1 hour)

Answer the Module 1 Question. Click on the Discussion Board tab in
Blackboard to access the link, view the requirements, answer the
question and post replies to classmates. (Estimated time 1—2 hours)
Sunday, March 31, midnight
Take Module 1 Exam

Covers Chapters 1, 2, 3, 4 and 5 and is available in Pearson. This exam is
timed for 1 hour and 30 minutes.
Complete Cost Accounting Paper—instructions located in the Cost Accounting Paper Folder in Blackboard
Read Chapter 6 Absorption and Variable Costing
MODULE 2
Monday, April 1—
Sunday, April 21, midnight

Complete Assignment 1 in Pearson (Est. time 30 minutes)

Complete Assignment 2 in Pearson (Est. time 1 hour)

Complete Assignment 3 in Pearson (Est. time 30 minutes)

Complete Chapter 6 Quiz in Pearson (Est. time 30 minutes)
Read Chapter 7—The Master Budget: Profit Planning

Complete Assignment 1 in Pearson (Est. time 30 minutes)

Complete Assignment 2 in Pearson (Est. time 30 minutes)

Complete Assignment 3 in Pearson (Est. time 30 minutes)

Complete Chapter 7 Quiz in Pearson (Estimated time 30 minutes)
Assignment Agenda
*Subject to Change at Discretion of Instructors
Chapters/Assignments
Due Dates
Note: All assignments are due on last day at midnight specified in each
Module.
Read Chapter 8—Flexible Budgets and Standard Costs
Module 2
(continued)
Monday, April 1 —
Sunday, April 21, midnight

Complete Assignment 1 in Pearson (Est. time 30 minutes)

Complete Assignment 2 in Pearson (Est. time 30 minutes)

Complete Assignment 3 in Pearson (Est. time 45 minutes)

Complete Chapter 8 Quiz in Pearson (Est. time 30 minutes)
Read Chapter 9—Decentralization: Allocating Service Department
Costs and Responsibility Accounting

Complete Assignment 1 in Pearson (Est. time 30 minutes)

Complete Assignment 2 in Pearson (Est. time 45 minutes)

Complete Assignment 3 in Pearson (Est. time 30 minutes)

Complete Chapter 9 Quiz in Pearson (Est. time 30 minutes)
Discussion Board

Participate in the Module 2 Discussion Board. Click on the Discussion Board tab in Blackboard to access the link, view requirements, and participate. (Estimated time 1 hour)

Answer the Module 2 Question. Click on the Discussion Board tab
in Blackboard to access the link, view the requirements, answer
the question and post your replies to classmates. (Estimated time
1—2 hours)
Take Module 2 Exam

Covers Chapters 6, 7, 8, and 9 and is available in Pearson. This exam is
timed for 1 hour and 30 minutes.
Read Chapter 10—Short-term Business Decisions

Complete Assignment 1 in Pearson (Est. time 30 minutes)
MODULE 3

Complete Assignment 2 in Pearson (Est. time 30 minutes)

Complete Assignment 3 in Pearson (Est. time 30 minutes)
Monday, April 22—

Complete Chapter 10 Quiz in Pearson (Est. time 30 minutes)
Sunday, May 12, midnight
Read Chapter 11—Capital Investment Decisions and the Time Value
of Money

Complete Assignment 1 in Pearson (Est. time 30 minutes)

Complete Assignment 2 in Pearson (Est. time 30 minutes)

Complete Assignment 3 in Pearson (Est. time 30 minutes)

Complete Chapter 11 Quiz in Pearson (Est. time 30 minutes)
Assignment Agenda
*Subject to Change at Discretion of Instructors
Due Dates
Chapters/Assignments
Note: All assignments are due on last day at midnight specified in each Module.
Read Chapter 12—Performance Evaluation and the Balanced Scorecard

Complete Assignment 1 in Pearson (Est. time 30minutes)

Complete Assignment 2 in Pearson (Est. time 45 minutes)

Complete Assignment 3 in Pearson (Est. time 30 minutes)

Complete Chapter 12 Quiz in Pearson (Est. time 30 minutes)
Read Chapter 14— Financial Statement Analysis
Module 3
Monday, April 22 —
Sunday, May 12,
midnight

Complete Assignment 1 in Pearson (Est. time 30 minutes)

Complete Assignment 2 in Pearson (Est. time 30 minutes)

Complete Assignment 3 in Pearson (Est. time 15 minutes)

Complete Chapter 14 Quiz in Pearson (Est. time 30 minutes)
Discussion Board

Participate in the Module 3 Discussion Board. Click on the Discussion
Board tab in Blackboard to access the link, view requirements, and
participate. (Estimated time 1 hour)

Answer the Module 3 Question. Click on the Discussion Board tab in
Blackboard to access the link, view the requirements, answer the
question and post replies to your classmates. (Estimated time 1—2
hours)
Take the Module 3 Exam

Covers Ch. 10, 11, 12 and 14 and is available in Pearson. This exam is timed
for 1 hour and 30 minutes.