ACCT116B—Managerial Accounting
Course Reference Number: 49154
Summer 2009 Syllabus
Julie Hansen
Professor of Accounting
Email: jhansen@sdccd.edu
COURSE DESCRIPTION ..................................................................................................................................................... 2
REQUIRED MATERIALS ..................................................................................................................................................... 2
OPTIONS FOR PURCHASING REQUIRED MATERIALS: ........................................................................................................... 2
TECHNICAL SUPPORT ........................................................................................................................................................ 3
YOU IN THIS CLASS: .......................................................................................................................................................... 3
AVERAGE HOURS PER WEEK .................................................................................................................................................... 3
ATTENDANCE ............................................................................................................................................................................ 3
HOW TO GET AN “A” IN THIS COURSE ................................................................................................................................. 3
STUDENT RESOURCES ............................................................................................................................................................. 4
OFFICE HOURS: ....................................................................................................................................................................... 4
DISCUSSION BOARD................................................................................................................................................................ 4
GETTING STARTED .............................................................................................................................................................. 5
THE LEARNING MODULES ........................................................................................................................................................ 5
VIEWING THE MODULE POWERPOINT (LESSON) FILES ....................................................................................................... 5
HOMEWORK MANAGER ..................................................................................................................................................... 5
COMPLETING THE MODULE HOMEWORK................................................................................................................................. 5
TAKING EACH MODULE QUIZ .......................................................................................... ERROR! BOOKMARK NOT DEFINED.
TAKING EACH MODULE EXAM.................................................................................................................................................. 5
TIPS FOR USING HOMEWORK MANAGER ............................................................................................................................... 6
GRADING FOR THIS COURSE ................................................................................................................................................... 6
GENERAL STUDENT INFORMATION........................................................................................................................... 6
BEHAVIORAL/COURSE EXPECTATIONS ................................................................................................................................... 6
AVERAGE HOURS PER WEEK ................................................................................................................................................... 6
PREREQUISITE .......................................................................................................................................................................... 6
STUDENT CODE OF CONDUCT ................................................................................................................................................. 6
ACCOMMODATION OF DISABILITY .......................................................................................................................................... 7
ACADEMIC INTEGRITY .............................................................................................................................................................. 7
PURPOSE OF THE COURSE ....................................................................................................................................................... 7
LEARNING OUTCOMES ...................................................................................................................................................... 8
COURSE CONTENT ............................................................................................................................................................... 9
COURSE DESCRIPTION
This introductory managerial accounting course provides instruction in the selection and analysis of
accounting information for internal use by managers. Emphasis is given to the use of information
needed for managerial planning and control. This course is required for business majors who are
preparing for, and planning to transfer to, a four-year college or university.
REQUIRED MATERIALS
1.
Textbook:
Garrison, Managerial Accounting, 12th edition, McGraw-Hill, 2008 (ISBN
0073526703 for the HARD cover text and ISBN 978-0-07-352670-6 for the soft cover book
found at our bookstores) AND
2.
McGraw-Hill’s Homework Manager access code.
3.
Microsoft Office–Professional software that includes Word, Excel, and PowerPoint is
available for a reduced price at the San Diego City and Mesa College Bookstore.
Options for Purchasing Required Materials:
1. The soft cover version of the textbook, packaged with Homework Manager access code is
available at the San Diego City College Bookstore or online at their website for $120.00. To
purchase
the
textbook
and
HW
Mgr.
Access
code,
go
online
to:
http://www.bookstore.sdccd.edu/city/.
a. Click on “Buy Textbook”
b. Scroll down and click “OK”
c. Select “CITY – CITY ONLINE Spring 2009” under ‘Select a Campus Term’ and click “Go”
d. Under ‘Department’ select “ACCT-Accounting”, then “116B” under ‘Term’ and “70467 –
Hansen” under ‘Section’
e. Click the textbook and click “Add Selected Books to Cart” and complete the purchase
process.
2. Purchase the McGraw-Hill's Homework Manager™ PLUS or ONEpass for Managerial Accounting
for $65.00. This purchase includes an ‘eBook’ AND McGraw-Hill’s Homework Manager access
code. The ‘eBook” is an online version of the Garrison, Managerial Accounting, 12th edition,
textbook.
To order the online textbook and HW Mgr. Access code, go to:
www.mhhe.com/garrison12e.
a. Click on Register or Purchase Access
b. Click on I do not have a registration code
c. Select McGraw-Hill's Homework Manager™ PLUS or ONEpass for Financial Accounting
and click “Continue”
d. Click on Continue and complete the purchasing process
3. If you do NOT purchase your Managerial Accounting textbook at the City College
Bookstore, or you purchase a USED copy, then you need to purchase McGrawHill’s Homework Manager User Guide and access code separately.
The
Homework
Manager
User
guide
can
be
purchased
online
at
www.mhhe.com/garrison12e. .
TECHNICAL SUPPORT


Blackboard VISTA:
o
Phone: 619-388-7330
o
Email: support@sdccdonline.net
McGraw-Hill Homework Manager:
o
Phone: 800-331-5094
o
Email: be_support@mcgraw-hill.com
YOU IN THIS CLASS:
Average hours per week
This an ABBREVIATED 8-week course – we will be covering 15 chapters in this short period
of time. Please make sure you are dedicated and have sufficient time to study and
complete this course before registering.
This is a ‘learn-by-doing’ style class. You can plan on spending (at a minimum) an average of 6-10
hours per chapter reading the text, viewing and hearing the lessons, taking sample quizzes, doing
the homework (usually twice), and reviewing for and taking the assessments.
There are NO on-campus meetings for this course.
Attendance

Attendance is based upon:
o
Completing and submitting homework assignments ON TIME using Homework
Manager
o
Taking Quizzes and Exams on dates listed in the Calendar

You WILL be dropped from this class if you have more than FOUR unexcused absences (per
district policy).

You MAY be dropped from the class if you have more than two absences and you are
maintaining a less than satisfactory grade point average.

It is YOUR responsibility to add, drop, or withdraw on or before the deadlines stated in the
class schedule (see Calendar on class homepage for these dates). Petitions to add, drop, or
withdraw after the deadline will not be approved without proof of circumstances beyond your
control, which made you unable to meet the deadline. Lack of money to pay fees is not
considered an extenuating circumstance.
How To Get an “A” In This Course
 READ this ENTIRE syllabus. It has very
useful information to help you navigate this
online class AND it is the contract between you, the student, and me, the instructor.
calendar.

READ and review the
It will be updated with all necessary due dates.

Check the Calendar, Discussion Board and your e-mail
for deadlines, assignments, updated information, etc.

For EACH chapter listed on the calendar:
DAILY
during the semester
o
Thoroughly read the chapter in the textbook including the Summary of Learning
Objectives, and Key Terms
o
Complete the “Review Problem” at the end of the chapter
o
Do the exercises and problems in Homework Manager. NOTE: You have THREE
attempts to complete your homework. You can use these to maximize your
understanding of the material (and to improve your score). Only the highest of all
three scores is recorded for that chapter.
o
o
Complete all activities listed under the chapter in the “Learning Module” My
Mentor, Flashcards, and complete assessments in their assigned order (Homework &
Exam).
Take advantage of the Student Resource site (see below)

Communicate

Review
with fellow students in your discussion groups. A separate discussion
group is set up for each chapter so you can ask fellow students for assistance on homework;
augment your learning, etc.
for each quiz and exam and allow time to relax so that your mind is clear. The
exams are open book, and open note.
Student Resources
There are several useful links on this class website for you as a student. Please take the time to
familiarize yourself with what links there are so that in the future you can refer to them. For
example:
 Student Resource Site (Web Links) – gives you a plethora of additional information about the
course content, including sample quizzes and questions
 Student Success Roadmap (Course Content  Your Student Resources  Student Success
Roadmap)
 Counseling Tool (Course Content  Your Student Resources  Counseling Tool)
 Understanding Drops/Withdrawals ((Course Content  Your Student Resources 
Drops/Withdrawals)
Office Hours:


I will be holding online office hours during the following hours:
o
Monday – Friday 2:00pm – 3:30pm
o
Saturday & Sunday 5pm – 6pm
These online office hours provide real-time support on any assessment or class related issues.
Discussion Board
There is a discussion board section for each chapter of the textbook. You can use this as a means of
communicating with your fellow students, asking questions, getting homework tips from others, etc.
This is an area mostly for students and I will NOT be closely monitoring this area – meaning that
when you post a question on a homework problem I will NOT be the first to jump in and answer it. I
expect that you will help each other out and answer each others questions. IF you do not get a
posting response in a reasonable time and still need your question answered, please follow-up by
sending me an email.
GETTING STARTED
The Learning Modules
This course is organized by learning modules 01 – 14 & 16. Go to the homepage for this course.
Click on the Learning Modules button in the Course Tools menu. Click on one of the module links.
Viewing the Module PowerPoint (Lesson) Files
Go to the homepage for this course. Click on the Learning Modules button and the appropriate
Module link. Click on the View Lesson link and click on This Link. You should have a 17” or larger
computer screen to view the lessons properly. The lesson files contain Microsoft PowerPoint slides in
an HTML format. Each slide contains speech text and an audio clip. The lesson files are similar to the
lectures that you would have in a classroom.
HOMEWORK MANAGER
Please note deadlines listed in HW Mgr. are East Coast times (e.g. 3:00am EST is
midnight for the West Coast!
Completing the Module Homework

Click on the Web Links button in the Course Tools menu. Click on the Homework Manager
link. This can also be accessed directly at: http://mh10.brownstone.net/classes/ACC116B/

The homework will be available through midnight of the date that it is posted (usually it is
open Monday am and is due the following Sunday at midnight).

You will be able to view your score for the homework and see the correct answer only when
you enter the correct answer.

PLEASE refer to the section below “Tips for using Homework Manager”

You have THREE attempts to do the homework, and I will record your best score.

Make sure you log out of the homework properly so that you can open the next
assessment
Taking each Module Exam

To access the module exam, click on the Web Links button in the Course Tools menu. Click
on the Homework Manager link.

You have ONE and ONLY ONE attempt at taking the exam – In other words, you may NOT
“Save and Quit”. (Clicking this will end your one and only attempt at taking the exam).
Once you start the exam you MUST finish it! Click on ‘grade’ only when you are finished
answering all questions.

Exams are open book, and exam duration is extended to allow time for ANY disabled students
and/or technology problems.

Each exam consists primarily of multiple-choice questions and problems. Algorithms in most
questions will change the data so that each student gets a different exam.

Each exam will be available through the midnight of the date it is posted. Please do not wait
until the due dates to take the exam.

Please remember that deadlines are listed in Homework Manager in

Make sure that you log out of the exam properly so that you can move on to the next
module/chapter.
EAST COAST TIME!!
Tips For Using Homework Manager

While an assignment is being edited or when students are active in the assignment, it will be
locked. Please ensure that you exit the assignment editor by using the Homework Manager
navigation buttons. Failure to do so will leave the assignment in a locked state.

You can only do one thing at a time. You cannot view past results
while you are in the process of taking an assignment.

You cannot take two graded assignments at the same time.

When trying to print an assignment use the browser’s Print Preview
and Page Setup options to get the best output possible. You should switch
from portrait to landscape, and should extend the margins as far as possible.

Use the "Next", "Back", "Jump To", and "Save my work" buttons
periodically to save and avoid timing out. If there is no activity within 60
minutes, Homework Manager will automatically log out your session.

Click "Quit and Save" if you wish to work on your assignment at a later
time without grading. This is a valid option ONLY for homework, NOT quizzes and
exams. Remember, you can only work on one open, un-graded assignment at one time.

Do Not copy and paste, this might enter illegal characters in your
homework and prevent you from getting a grade.
Grading for this course
Your grade will be determined based on the total points earned from weekly assessments (quizzes
and homework & exams). Grades will be based on the total points.
GENERAL STUDENT INFORMATION
Behavioral/Course Expectations
This online course is best suited for students who have the motivation and ability to learn
independently. Students should have the discipline to follow instructions, abide by the deadlines and
be proficient in the use of computer software. Communication with the instructor and other students
is to be in a courteous, formal and professional manner. This course is not recommended for
students who have a tendency to procrastinate. You have a responsibility to correct technical
problems before submission deadlines (see WebCT Technical Assistance section for contact
information)
Average Hours per Week
You can plan on spending (at a minimum) an average of 12 hours per week reading the chapters,
viewing and hearing the lessons, doing the homework, and reviewing for and taking the exams.
Former students, who received the grade of C, indicated that they spent at least that many hours per
week in this course.
Prerequisite
Accounting 116A with a grade of “C” or better, or equivalent.
Student Code of Conduct
You are expected to respect and obey standards of student conduct while in class and on the
campus. The student code of conduct, disciplinary procedure, and student due process (Policies
3100, 3100.1, and 3100.2) can be found in the college catalog, and at the office of the Dean of
Student Affairs (Room H-500). Charges of misconduct and disciplinary sanctions may be imposed if
you violate these standards of conduct or provisions of college regulations. Since you are an online
student, you are expected to use civil language in discussion board, chat room, and email messages.
Accommodation of Disability
ATTENTION: We have made every effort to ensure that this course is accessible to all students,
including students with disabilities. If you encounter a problem accessing any portion of the course,
please contact me immediately. If you are a student who has a disability that may need academic
accommodations, you should contact me by email or by phone as soon as possible. You and I can
coordinate with the Disabled Students Programs and Services (DSPS) department to identify
appropriate accommodations for you. If you would like further information or have questions about
DSPS services, click here:
http://www.communitycollege.net/admissions/dsps.html
Academic Integrity
This class will be conducted in accordance with the student code of conduct and basic standards of
academic honesty. Cheating, plagiarism, or other forms of academic dishonesty are not acceptable
and will not be tolerated. Violations of standards of academic honesty will be reported to the school
dean for appropriate action.
Purpose of the Course
This course intends to provide students with the ability to perform analysis and use managerial
accounting in making business decisions. Students will learn about basic managerial accounting
reports, techniques, concepts, theories and models. The course will introduce and update students
on current developments in the business management environment. Students will also gain an
understanding general nature and operations of business entities from an internal user perspective.
Students will be exposed to the strengths and limitations of different kinds of managerial accounting
information. The course emphasizes a problem solving approach to learning and seeks to enhance
student personal, professional and intellectual development.
LEARNING OUTCOMES
Upon successful completion of the course the student will be able to:
1)
Compare and contrast managerial and financial accounting.
2)
Identify and illustrate the primary activities and informational needs of managers, and
explain the role of the managerial accountant as a member of the management team.
3)
Define and illustrate various cost terms and concepts and evaluate their relevancy for
different decision-making purposes.
4)
Prepare and evaluate a Schedule of Cost of Goods Manufactured, Schedule of Cost of
Goods Sold, and Income Statement.
5)
Prepare traditional and contribution-margin income statements and define related terms.
6)
Explain cost-volume-profit analysis, degree of operating leverage and safety margin, and
employ each as an analytical tool.
7)
Describe the traditional types of product costing systems (including job-order and
process), illustrate the flow of costs in each, and prepare related accounting records and
reports.
8)
Discuss the impact of technology on the manufacturing environment and its implications
for the development of activity-based costing and management, and prepare activitybased cost reports.
9)
Explain the purposes of budgeting, prepare a master budget and its component
schedules, and relate the budget to planning and control.
10) Explain the development and use of standard costs, prepare and interpret variance
analysis reports, and relate the reports to responsibility accounting and control.
11) Explain the nature of and the need for segment reporting and its relationship with cost,
profit, and investment centers; and prepare and analyze related segment reports.
12) Compare and contrast absorption costing and variable costing, prepare income
statements using both methods, and reconcile the resulting net incomes.
13) Define relevant costs and benefits, giving proper treatment to sunk costs, opportunity
costs, and unit costs.
14) Prepare analyses of special decisions such as accept or reject a special order, outsource
a product or service, add or drop a product or service, and sell or process further a
product.
15) Demonstrate how present value and future value concepts relate to the time value of
money.
16) Explain the nature of capital expenditure decisions, and apply and evaluate various
methods used in making these decisions.
17) Explain the importance of operating, investing, and financing activities reported in the
statement of cash flows.
18) Evaluate solvency and liquidity, and profitability and return on equity through the
selection and application of appropriate analysis tools.
COURSE CONTENT
1. Introduction to managerial accounting
a. Managerial accounting versus financial accounting.
b. Activities and information needs of managers
c. Role of the managerial accountant
2. The language of managerial accounting
a. Cost terms and concepts
b. Relevancy in business decisions
3. Schedules and statements in managerial accounting
a. Schedules of cost of goods manufactured
b. Schedules of cost of goods sold
c. Traditional income statements
d. Contribution-margin income statements
4. Cost behavior in organizations
a. Cost-volume-profit analysis
b. Degree of operating leverage
c. Safety margin
d. Variable costing versus absorption costing
e. Preparation and reconciliation of income statements
5. Product costing systems
a. Job-order costing
b. Process costing
c. Activity-based costing
d. Impact of technology on the manufacturing environment
6. Planning and control in organizations
a. Master budget
b. Component schedules
7. Standard costing in organizations
a. How and why standard costs are used
b. Materials and direct labor variances
c. Fixed and variable overhead variances
d. Variance analysis
8. Segment reporting
a. Cost centers
b. Profit centers
c. Investment centers
d. Preparation and analysis of reports
9. Relevant costs and benefits
a. Sunk costs
b. Opportunity costs
c. Accept or reject special orders
d. Outsource a product or service
e. Add or drop a product or service
f.
Sell or process further a product
10. Capital budgeting decisions
a. Time value of money
b. Net present value
c. Internal rate of return
11. Measuring cash flows
a. Operating activities
b. Investing activities
c. Financing activities
12. Financial statement analysis
a. Solvency and liquidity
b. Profitability and return on equity
Syllabus Updated
Sunday, March 06, 2016