Keuka College
Bachelor of Science in Management
Syllabus
ACC 102: Accounting II:
Managerial Accounting
Professor: James E. Marshall MBA GCPM
Fall Semester 2015
Location: Yunnan University of Finance and Economics
All curriculum material protected by U.S. copyright laws. Unauthorized sale or reproduction is strictly prohibited. Keuka College
 2015
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Keuka College
ACC 102
Accounting II: Managerial Accounting
Professor: James Marshall MBA, GCPM
Location: YUFE
Telephone:
E-Mail : profmarshallyufe@yahoo.com
Instructor Bio: Welcome to another leg of your future and another step toward your career.
It is an honor and a privilege to have you all as students here at Keuka College and Yunnan
University of Finance and Economics, and a great opportunity for me as your facilitator for
this term. My teaching philosophy is very cut and dry; you get out of life what you put in it.
You will constantly here me say “This is vital and you have to commit. My class thrives on
individuals bringing insight to the class that fuels other individuals to participate while I hold
the match that starts the fire of learning. I have about 25years of schooling and I am
constantly seeking more knowledge. I acquired my Bachelors in Mechanical Engineering
from the Newport News Apprentice School, and then received a Certificate of Business
Management from Thomas Nelson University and later an Electronic Engineering degree
from ITT Tech. After moving to Atlanta Georgia, I attended Devry University where I
received my undergraduate degree in Project Management and continued on to Keller
Graduate School of Management where I received my MBA and Graduate Certificate of
Project Management. I am the CEO of ATG Consulting and Project Management also a
consultant for Gerson Lehrman Group. I bring a lot of real world experience to the class room
and as a professional student I believe this is the best way to educate. To get an excellent
education you have to commit because this is vital, see you in class .
Instructor Availability: You will be able to speak with the instructor before and
following each class session. Appointments for additional meeting times may be
made following each class session.
Course Credits: 3 credits
COURSE DESCRIPTION:
Students will understand the importance of accounting practices related to planning,
controlling, and decision making in the organization. This Managerial Accounting course will
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help identify what kinds of information are needed, where it can be obtained, and how
managers can apply this information. Content includes budgeting, job costing, product
pricing, breakeven analysis, standard costing, and decision models.
TEXT BOOK: Introduction to Management Accounting, Charles T. Horngren, Gary L.
Sundem, William O. Stratton, Peking University Press, 15th Edition, 2013, 978-7-301-217818
COURSE RESOURCES:
Introduction to the library for international students:
http://libguides.keuka.edu/international
http://libguides.keuka.edu/cat.php?cid=35791
STUDENT LEARNING OUTCOMES (SLOs)
By the end of the course students will
1. Define and describe financial reporting using basic accounting
principles and concepts
2. Describe methods, procedures and processes required to keep
reliable, accurate and ethical financial records.
3. Define and describe the terms and processes of internal cost and
external financial accounting, including financial statement
components
How assessed?
Exams and inclass activities
In-class activities
and quizzes,
exams
Class activities
and projects
4. Practice and apply, through problems and variable solutions, the
tools and processes commonly used in accounting.
Class activities
and exams
5. Analyze and describe the role of accounting in management
decision-making.
Class activities
and exams
COURSE REQUIREMENTS
The following are the requirements for this course:
In-class Activities
Each day, there will be a written assignment given in class;
sometimes, these assignments will be team-based, other times, they will be individual
assignments. There may be unannounced “pop” quizzes.
If you are not in class, you will receive a zero for both the daily assignment and class
participation for that day. Make-up work is not permitted.
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Exams, of which one will be the final exam. More information on exam formats will be
provided in class.
WEIGHTING OF ASSIGNMENTS
POINT
VALUE
Class Participation
10
In-class Assignments and quizzes
50
Exams (2)
40
Total
100
*See Appendix B for rubrics indicating how assignments will be graded
OUTLINE OF THE COURSE
All schedules in this syllabus are tentative and subject to change.
Bloom’s Taxonomy Levels: 1- Knowledge 2- Comprehension 3- Analysis 4- Application 5- Synthesis 6Evaluation
WEEK 1
WEEK 1
Topic
In-Class Activity
Assignments
Introductions & Class
Policies
Chapter 1
Introductions
Read Chapters 1-3
Chapter 2 & 3
Chapter Lectures &
Discussions
Chapter 4 & 5
Quiz Chapters 1 - 3
Read Chapters 4-6
Chapter 6 & 7
Chapter Lectures &
Discussions
PPT Presentation
#1 TBA
Chapter 8 & 9
Quiz Chapters 4 - 6
Read Chapters 7-11
Chapter 10 & 11
Midterm Exam
Chapters 1 - 10
SLO(s) covered:
Chapter Lectures &
Discussions
Bloom’s level(s):
WEEK 2
SLO(s) covered:
Bloom’s level(s):
WEEK 3
SLO(s) covered:
Bloom’s level(s):
WEEK 4
SLO(s) covered:
Bloom’s level(s):
WEEK 5
SLO(s) covered:
Bloom’s level(s):
WEEK 6
SLO(s) covered:
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Bloom’s level(s):
WEEK 7
Chapter 12 & 13
Quiz Chapter 11
Read Chapter 12-14
PPT Presentation
#2 TBA
Chapter 14 & 15
Chapter Lectures &
Discussions
Read Chapters 15-17
PPT Presentation
#3 TBA
Chapter 16
Chapter Lectures &
Discussions
SLO(s) covered:
Bloom’s level(s):
WEEK 8
SLO(s) covered:
Bloom’s level(s):
WEEK 9
SLO(s) covered:
Bloom’s level(s):
Chapter 16 & 17
WEEK 10
PPT Presentation
#4 TBA
SLO(s) covered:
Bloom’s level(s):
4, 5, 6
FINAL EXAM
WEEK 11
SLO(s) covered:
Bloom’s level(s):
WEEK 12
SLO(s) covered:
Exam feedback
Student evaluations 12
Bloom’s level(s):
Grading Guidelines for Transfer Credit (International Programs)
The chart below depicts how course points will equate to grades.
QUALITY POINTS
POINTS
4.00
93-100
A-
3.67
90 - 92
B+
3.33
87 - 89
3.00
83 - 86
B-
2.67
80 - 82
C+
2.33
77 - 79
2.00
73 - 76
C-
1.67
70 - 72
D+
1.33
67 - 69
1.00
63 - 66
0.67
60 - 62
0
0-59
A
B
C
D
SUPERIOR
COMMENDABLE
SATISFACTORY
DEFICIENT
DF
FAILING
Outstanding work not completed in 30 days will result in a grade of “F.”
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Expectations
English Language Skills
This course and the Business Management degree program are focused on
increasing English proficiency as well as business management skills.
Students need to demonstrate strong English language skills to succeed in this
course, it is suggested that students read any assigned readings carefully prior to
class discussions.
Here is one method:
1. First, print out the readings so there is a copy of the reading to work with.
2. Then, using a dictionary, look up and write out (on the copy) the Chinese
definitions of key words in the assignment.
3. Work through the assignment before class, so there is a general understanding
of what the reading is about.
4. Ask the instructor about phrases or statements in the assignment that still are
difficult to understand.
5. Write down what the instructor says about the reading assignment on the sides,
bottom, or on the back of the copy of the reading assignment. This will provide a
good study guide for any exam on this material.
IT IS THE STUDENT’S JOB TO ASK QUESTIONS! The instructor cannot guess
what a student does not understand. The instructor expects and appreciates
students’ questions. Students who ask the most questions in class often get the
highest grades.
COURSE ATTENDANCE and PROFESSIONAL BEHAVIOR
Attendance is mandatory. Being on time and prepared to do your job is a key
business behavior. This is a business course and so it requires a business-like
approach to attendance, fulfilling assignments, meeting deadlines, conducting
respectful and professional conversations, and handing in homework.
Attendance
Students need to be in their seats ready to answer the roll call by the beginning of
class. Each class in a business program is like a business meeting.

Attendance will be taken during each session.
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
Students who miss 4 hours of instruction in a course may have their
grade lowered by one letter grade. For example, an A grade will be
lowered to a B.

Students who miss an additional 4 hours of instruction may have their
grade lowered another full grade. For example, a B grade will be lowered
to a C.

Students who miss 12 or more hours of instruction will fail the course.
Homework and Written Assignments
When homework is given, it is due at the beginning of class when the instructor calls
for it to be turned in. Late homework is not accepted for any reason and a grade of
zero will be entered.
Daily written assignments are due at the end of class when the instructor calls for it
to be turned in. Late written assignments are not accepted for any reason and a
grade of zero will be entered. Extra credit or make-up work is not permitted in this
course.
Homework and written assignments are to be completed in your own words.
See section on “Academic Honesty” below.
Class Participation
The instructor expects students to focus on in-class exercises and lectures and
make an effort to understand the point of the lecture or exercise. If the instructor
finds students sleeping in class, chatting loudly with classmates, reading books from
other classes, or spending class time to do something other than participating
actively in what is planned for the class that day, the instructor may deduct points
from the student’s final grade and/or expel the student from the class.
Academic Honesty
Academic honesty is very important to Keuka College. All written work must meet the
standards of work for students at Keuka College, set by the faculty. Plagiarism (the
use of another’s material without citation or reference) will not be tolerated.
Cheating on exams or copying parts of other’s assignments will result in a ‘0’ grade
for that assignment for all parties involved. That means both the person who copies
from another student and the person who allows their work to be copied may receive
a ‘0’ grade.
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Cheating on a final exam or final project can result in a student receiving an “F” for
the course. The instructor may also officially notify the university that students were
caught cheating and identify the names of the cheaters.
Examples of cheating are:





Having a tutor or friend complete all or a portion of an assignment
Having any other person make revisions to a student’s final work
Copying work submitted by another student
Using information from online information services without proper citation
Completing a test with answers other than the student’s own
 Using a cell phone to receive text answers during an exam
 Using a cell phone to text a friend about the questions on an exam
 Writing information on a desk to use in an exam




Using an electronic translator to store information for an exam
Bringing notes of any sort into an exam unless authorized by the instructor
Attempting to buy an exam
Other efforts to use other people’s work instead of one’s own work
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Appendix A: College Vision, Mission & Program Outcomes
KEUKA COLLEGE VISION STATEMENT
To be renowned as a global leader in comprehensively integrating liberal arts, digital
technologies, experiential learning, and professional practice.
KEUKA COLLEGE MISSION STATEMENT
To create exemplary citizens and leaders to serve the nation and the world of the
21st century. We provide a transformational liberal arts-based education,
strengthened by experiential learning that challenges students to develop their
intellectual curiosity and to realize, with purpose and integrity, their full personal and
professional potential.
STATEMENT OF PROGRAM OUTCOMES
On successful completion of the Keuka College B.S.M. degree a student will be able
to demonstrate mastery of the following Program Outcomes:
1. Functional Components of a Business: Identify and define the functional
components of a business (management, accounting, marketing, finance,
human resources, and economics) and their interrelationships.
2. Critical Thinking: Demonstrate the ability to apply critical thinking and
decision-making skills across the functional components of a business.
3. Written & Verbal Communication: Demonstrate the ability to express
themselves clearly, concisely, and logically through effective oral and written
communication.
4. Information Technology: Demonstrate the ability to utilize current
technology to maximize managerial effectiveness in the achievement of
tactical and strategic objectives.
5. Applied Business Skills: Demonstrate applied business skills in their chosen
areas of concentration.
This course, ACC 102 Introduction to Management Accounting, addresses
Program Outcomes numbered 1, 2, 3, 4 and 5 above.
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Appendix B: Course Project
All schedules in this syllabus are tentative and subject to change.
ACC 102 Managerial Accounting
COURSE PROJECT I
Class Team Projects
1. Each of the classes will form teams that represent complete companies. They will
develop and incorporate a Value Chain for the manufacture of products that they will
sell to another class. Another team will resell these goods to raise money for charity
or other managerial options.
2. The learning objectives for these projects are for students to experience all aspects
of the Value Chain, from purchasing through manufacturing, and support functions
such as finance, marketing, sales, and customer support.
3. Students will be evaluated by the Professor on the quality of their planning and
organization, and on the effectiveness of their operations. There also will be an
element of evaluation from the “customers” in the second team that is purchasing
goods from the Operations Management teams.
4. Each Operations Management class will receive a “loan” for use in purchasing raw
materials for production of products for sale. At the end of the project, each class
should have recovered the full value of the loan, and will repay the loan. Any excess
funds (profits) will be donated to one or more of the charities supported by the
“customer” class. Any team that has a shortfall of funds will have to give a power
point presentation identifying possible areas that caused the shortfall.
ACC 102 Managerial Accounting
COURSE PROJECT II
Each member of the group will prepare a 5-page double-spaced paper. That is, if your group
is 3 people, then your group needs to turn in at least a 15-page paper. You will present your
paper in the class using PowerPoint slides, at least 3 slides per member. You have a choice of
the following topics.
1. Discuss and compare the advantages and disadvantages of Target Costing, provide
examples and implementation. How would you apply this method in a Chinese company;
give detailed example.
2. Discuss the advantages and disadvantages of Activity Based Costing, how to implement
the system. How would you apply this method in a Chinese company; give detailed
example.
3. Discuss Performance Measures, such as balanced scored cards, what are the methods, and
how to implement the measures. How would you apply this method in a Chinese
company; give detailed example.
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4. Discuss Economic Value Added (EVA), how to implement it and provide examples. How
would you apply this method in a Chinese company; give detailed example.
5. Conversion of regular inventory management system to a computerized ERP in a Chinese
company. How would you apply this method in a Chinese company; give detailed
example.
6. Discuss Value Chain and its importance in a business environment, demonstrate and
measure the value chain in a Chinese company. How would you apply this method in a
Chinese company; give detailed example.
GRADING RUBRIC
Individual Assignment Grading Criteria
POSSIBLE
POINTS
Content Quality
Student clearly defines the specific issue and current problems or
conflicts created by the issue, including the historical development.
Student accomplished the objectives of the assignment. Student
discusses significance of the issue to the topic under study.
Adequate support is provided for assertions. Relevant perspectives
and positions are analyzed.
1
1
1
Effective Expression of Ideas
Student selected an appropriate writing strategy and style.
Organization emphasizes the central theme or purpose. Each
paragraph contains only one main idea, logically developed.
Information is properly sequenced throughout the paper. Appropriate
headings are included.
1
Smoothness of Expression
Sequencing of topics is logical. Paper evidences coherence through
use of appropriate transitions. Definitions are provided as needed.
Sentences are well built with strong, but varied structure. Sentences
are fluid. No shifts in tense or voice are evident.
Economy of Expression
Student used words and sentences appropriately. Writing is full and
rich, yet concise. Paper is not excessively wordy or full of
redundancies. Student used powerful verbs, active voice, and
appropriate vocabulary.
1
1
1
Precision and Clarity
Word choices convey the message in an interesting, precise, and
1
natural way. Student avoids colloquial expressions and jargon. Proper
spelling, grammar and punctuation are used.
Presentation Quality
Paper is professional in appearance with appropriate font choice and
size. Paper has been carefully edited. Paper conforms to APA
standards for format and citation of sources. References are current
and thorough.
2
TOTAL
10
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POINTS
EARNED