Charter Oak State College
Term: Summer 2007
May 29 to July 21, 2007
(This is a preliminary syllabus. The final syllabus will be posted in your Blackboard course on
the first day. Please check for any changes.)
Course Number/Title:
ACC 102: Managerial Accounting
Instructor Name: Tony Pranzo
E-mail Address: apranzo@faculty.charteroak.edu
My preference for all course-related communication is by email; however, if there is a real need to talk to
me, please send me an email and indicate your telephone number and the best time for me to call you
and the subject matter.
Prerequisite: ACC 101 Financial Accounting within 2-3 years or by permission from the
instructor.
Course Description: This course provides a practical understanding of the use of accounting by
management in planning and controlling operations in all functions of an enterprise, and in choosing
among alternative courses of action. Students will use accounting and other quantitative and qualitative
concepts to prepare reports for decision-making purposes. Topics covered include revenue analysis;
business progress evaluation; preparation of operating budgets; and evaluation of capital investment
proposals. Students will be exposed to the ethical and global aspects of managerial accounting as they
affect performance and investment evaluations.
Course Outcomes: Upon successful completion of this course, students will be able to:
 use accounting and other quantitative and qualitative concepts to prepare reports for decision-making
purposes.
 Analyze revenue and cost data to determine their relevance to decision making, and how they vary
with volume of activity.
 Use performance evaluation methods to measure a business’s progress against particular goals.
 Prepare operating budgets using the budgeting process, and be able to produce basic sales, purchases,
production, and cash budgets for typical organizations.
 Evaluate capital investment proposals using state-of-the-art techniques.
Required Materials: Text Financial and Managerial Accounting, the Basis for Business Decisions, 14th
Edition 2008 by Williams, Haka, & Bettner, Publisher McGraw-Hill Irwin. This Text was used for
Financial Accounting (Two for the price of one!!). !!). The Study Guide, ISBN: 0073268151,
(Optional) is available through Amazon.com.
Structure of Course:
I will begin each week with a presentation to help highlight the important issues. I will refer to certain
sections of the Text to reinforce important concepts e.g. see pp. 603/5. In addition, my presentation will
attempt to give real life analogies/stories, some of which I experienced during my 25 years in Corporate
America.
Each week will include a multiple choice test to help reinforce what was learned in the assigned chapters.
They will be graded. Regarding the multiple choice questions, each week will be a stand-alone. I suggest
you read my “eloquent” presentations first and then the chapters. When complete, it helps to do the SelfTest Questions and study the Demonstration Problems at the end of each chapter (Check your answers).
Do not submit to instructor).
Course Requirements:
Read and study the chapters listed for each Unit. Complete the Self-Test at the end of each chapter, study
the Demonstration Problem and answer the “Your Turn” cases embedded within each chapter . Access the
author’s Website for additional support.
Unit tests will be posted in Assignments. Please submit the multiple choice and post the
exercises/problems to the digital drop box on or before the due date.The deadline is 24:00 hrs on
the due dates indicated below. Discussion Board postings and interaction with your classmates
due at the same time as the Unit tests. I will respond to each student by email with my
comments and grades. At times I will interact on the threaded discussion board. I will always
post my comments. I will respond within 48 hours but usually much sooner. Late tests will incur
a daily deduction of ten points. Quizzes submitted after three days will earn a zero.
Grading Criteria: Assignments due dates are expected to be honored. Failure to meet deadlines will
result in a grade reduction (see Course Requirements above). Final course grades will be determined on
the following basis:
Unit Assignments consisting of multiple choice tests & problems/exercises
(post the exercises/problems to the Digital Drop box) .......
Message Board participation .........................................................
Final Exam July 18 – 21 2007 on BB ........................................
You will have two hours to complete once accessed.
50%
10%
40%
The final exam will be posted on BB and a passing grade is required to pass the course. The
final exam is comprised of multiple choice questions. It covers all of the Chapters covered in the
course e.g. Chapters 15 - 26.
Now we are ready to go!! Good luck. As we work together, we will create a rewarding learning
experience.
If you have questions during the course, please e-mail me at: apranzo@faculty.charteroak.edu
Please note: You will find the Assignments on BlackBoard left hand side titled “Assignments”.
Once you access you will see:
Where to find Unit Tests Exercises/Problems
Unit Tests Methodology:
When you access the Unit Tests, you will see ‘Instructions”. You will see them only when you
click on the Unit Test. Please read them carefully, they include the exercises/problems which are
to be completed and posted in the digital drop box.
You must create a document (Word or Excel only) to post your exercise/problem answers to
the digital drop box.
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Only one digital drop box posting with one document per Unit. Cannot click on more then
one per student per Unit. Thanks.
May 29
Unit 1
Topics:
Managerial Accounting: A Business Partner
Readings: Chapter 16
Assignment: Multiple Choice Question & Problems. Due on or before Sunday June 3rd
Discussion Board: Case 16.2 pp. 765/6 The Meadowbrooke Miracle. Due on or before
Sunday June 3rd
June 4
Unit 2
Topics: Job Order Cost Systems and Overhead Allocations
Readings: Chapter 17
Assignment: Multiple Choice Questions & Problems. Due on or before Sunday June 10th
Discussion Board: Case 17.3 p. 812 The Bidding Wars. Due on or before Sunday June 10th
June 11
Unit 3
Topics: Process Costing
Readings: Chapter 18
Assignment: Multiple Choice Questions & Problems.. Due on or before Saturday June 16th
Discussion Board: Case 18.1 p. 849 Evaluation of a Cost System:
Does it meet the Company’s Needs? Due on or before Saturday June
16th
June 17
Unit 4
Topics: Costing, The Value Chain and Cost-Volume-Profit Analysis
Readings: Chapters 19 & 20
Assignment: Multiple Choice Questions & Problems. Due on or before Friday June 22nd
Discussion Board: Case 20.1 p. 925 CVP from Different Points of View
Due on or before Friday June 22nd
June 23
Unit 5
Topics: Incremental Analysis and Responsibility Accounting.
Readings: Chapters 21 & 22
Assignment: Multiple Choice Questions & Problems.. Due on or before Thursday June 28th
Discussion Board: Case 21.1 p. 959 Factors that limit capacity or Case 22.2 pp. 999/1000
An Ethical Dilemma. Due on or before Thursday June 28th
June 29
Unit 6
Topics: Operational Budgeting
Readings: Chapter 23
Assignment: Multiple Choice Questions & Problems.. Due on or before
Wednesday July 4th
Discussion Board: Case 23.2 pp. 1045/6984 An Ethical Dilemma. Due on or before
Wednesday July 4th
Unit 7
Topics: Standard Cost Systems
Readings: Chapter 24
Assignment: Multiple Choice Questions & Problems. Due on or before Tuesday July 10th
July 5
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Discussion Board: Case 24.1 pp. 1085/5 It’s Not My Fault. Due on or before
Tuesday July 10th
July 11
Unit 8
Topics: Business Performance and Capital Budgeting
Readings: Chapters 25 & 26
Assignment: Multiple Choice Questions & Problems. Due on or before Monday July 16th
Discussion Board: Case 26.2 p. 1156 Dollars and Cents verses a Sense of Ethics. Due on or
before Monday July 16th
Charter Oak State College
Institutional Grading Policy
Letter Grade
A
AB+
B
BC+
W
I
AU
P
Range (%)
Grade Point
Letter Grade
Range (%)
Grade Point
93.0-100.0
4.0
C
73.0-76.9
2.0
90.0-92.9
3.7
C70.0-72.9
1.7
87.0-89.9
3.3
D+
67.0-69.9
1.3
83.0-86.9
3.0
D
63.0-66.9
1.0
80.0-82.9
2.7
D60.0-62.9
0.7
77.0-79.9
2.3
F
0.0-59.9
0.0
Withdrawal - Student officially withdrew in writing from the course.
Incomplete - For video-based or practicum only. Issued with the approval of the
instructor and the Director, Distance Learning Program or the Distance Learning
Administrator when, due to special circumstances, a student is granted an extension.
Online students are not entitled to extensions. Special rules apply to Financial Aid
students.
Audit - Allowed if the instructor of the course grants permission prior to registration. An
audit grade cannot be changed to a letter grade after the course begins, nor can a letter
grade be changed to an audit grade after the course begins.
Pass – Students do not have an option of electing to take a course as Pass/Fail. P
grades are allowed for courses that have been approved by the Academic Council as
Pass/Fail.
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Grading Rubric for Discussion Postings
10 (Excellent)
9 (Good)
8 (Fair)
7 (Poor)
Contribution to
the Classroom
Posting is insightful,
thorough, and
interesting.
Posting is
thorough and
interesting.
Posting is
interesting but
lacks insight and
depth.
Posting is
uninteresting
and/or too brief
for the
assignment.
Inspires Reply
Postings from
Other Students
A serious effort is
made to frame the
discussion posting in
such a way as to
encourage others to
reply. Posting
generates questions
and opens up new
avenues for
discussion.
A serious effort is
made to frame
the discussion
posting in such a
way as to
encourage others
to reply.
Some effort is
made to frame the
discussion posting
in such a way as to
encourage others to
reply.
No effort is
made to frame
the discussion
posting in such
a way as to
encourage
others to reply.
Demonstrated
Understanding of
the Reading
Assignment
Posting demonstrates
a thorough
understanding of the
reading assignment
and is substantiated
by several examples
from the textbook
and/or companion
website.
Posting
demonstrates an
understanding of
the reading
assignment and is
substantiated by
at least one
example from the
textbook and/or
companion
website.
Posting
demonstrates an
understanding of
the reading
assignment but is
not substantiated by
examples from the
textbook and/or
companion website.
Posting
demonstrates
very little
understanding
of the reading
assignment.
Grammar,
Mechanics,
Spelling, and
Sentence
Structure
Posting is highly
polished; no grammar
or spelling errors.
Posting is
polished;
maximum of one
grammar or
spelling error.
Posting is adequate;
maximum of two
grammar or
spelling errors.
Inadequate
posting; more
than two
spelling or
grammar
errors.
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Charter Oak State College Academic Support and Policies
Students are responsible for knowing all COSC policies and procedures contained in the course schedule at
http://www.charteroak.edu/DistanceLearning/index.cfm.
Accommodations for Students with Disabilities
Before the course begins, students with documented disabilities should contact the Charter Oak State College
Disability Specialist, Linda Larkin, at (860) 832-3841 or llarkin@charteroak.edu, to discuss any possible
accommodations.
Tutoring
Charter Oak State College offers free online tutoring in several subjects including mathematics and writing. To take
advantage of these Online Tutoring Services, go to www.eTutoring.org. Create your own account using the easy
directions.
Texts
You must receive your texts prior to the start of the course in order to maintain the required schedule. The required
books for each course vary. The College has arranged with the textbook provider, MBS Direct, to inventory the
required texts for most courses (exceptions are noted in the specific course syllabi). Students may place an online
order for Summer texts from MBS Direct at http://direct.mbsbooks.com/charteroak.htm or place a phone order at
800-325-3252. Used texts are available for many courses.
Research Papers
Many Charter Oak courses require students to write research papers. Faculty mentors expect papers to be written
properly and some offer instructions or links to websites. To assist you with your writing and research skills, you
may want to visit the following websites: http://www.mcc.commnet.edu/students/library/servicesAsk.php
http://www.ccc.commnet.edu/library/index.htm,
http://turnitin.com/research_site/e_citation.html .
Library Access
iCONN
The Connecticut Digital Library (http://www.iCONN.org) is a service of the Connecticut State Library and the
Department of Higher Education. It provides access to a wide selection of databases and other electronic resources.
When students register for courses, they will receive a barcode to verify usage of this educational resource from
their home or office computer. At the iCONN home page, enter the barcode or Connecticut library card number,
then click Login and begin a search.
Jones e-Global Library
Jones e-global Library (www.charteroak.edu/Advising/Studentservices.cfm is a suite of online research tools that
covers all major academic disciplines and key business areas. Some of its features include
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Ask an Online Librarian - Chat with a librarian in real-time about your research needs. This service is
available 24/7;
Online Tutorials - or "how to guides", that will help you navigate libraries, the Internet, and electronic
databases like a pro;
Program Resources - Find key information resources for any subject;
Research Guides - that will familiarize you with all of the key academic disciplines plus major business
topics, explaining the subject and describing its key information resources;
Articles - Obtain full-text articles from magazines and journals;
Electronic Books - this is Career Library books section. This will have static eglobal books page and a link
to Electronic books section;
Government Resources - carefully selected collection of online government materials deemed useful for
student research projects;
Financial Aid - links to the best financial aid information on the Internet;
Career Development - sites for tips on interviewing and great places to post your resume;
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Document Delivery Guide - check here to find out how to get copies of articles, dissertations, and other
research materials;
Life and Leisure Resources - your pathway to the best information and materials on personal issues and
activities such as health and wellness, homework help, gardening, consumer advice, and more;
Technical Support - request for technical assistance 24/7: (1-800-533-4357) or email
help@egloballibrary.com
Search - Allows you to search terms within e-global library that will help you in locating the resources you
need to complete your research.
Students can access the resource at www.charteroak.edu/Advising/Studentservices.cfm. Students with
BlackBoard passwords can enter by using their BB username and password. All others, including faculty, can use
the following:
Username: CharterOak
Password: cosc
Academic Honesty
Charter Oak State College’s Student Handbook states:
Charter Oak State College may discipline a student in the following situations:
For academic dishonesty, which shall in general mean conduct, which has as its intent or effect the false
misrepresentation of a student’s academic performance including but not limited to: (a) cheating on
examination; (b) plagiarizing, including submission of another’s ideas or papers as one’s own; (c) stealing
or having unauthorized access to examinations; (d) falsifying records, transcripts, test scores or other data
or (being represented by another individual for all or part of a distance learning course.
By registering for a Distance Learning course, a student attests that all assignments submitted and
examinations completed are the work of the enrolled student. Dishonesty will result in an “F” in the course
and may incur other disciplinary action for Charter Oak State College students including dismissal from
the College.
Policy on Multiple Submissions of the Same Paper
A student can neither submit substantially the same research paper, term paper, or project, nor submit a paper or
project that contains significant portions of the same paper or project, for credit in the same course or more than one
course.
Exceptions to this policy can be made with approval from the instructor of the course and for students taking the 1
credit research course offered by COSC. In a course where students are required to submit drafts of a paper, the
policy applies only to the final paper.
Violation of this policy would minimally result in a grade of F for the paper. If the paper is being given in lieu of a
mid term or a final, it would result in a grade of F for the course.
Charter Oak uses electronic monitoring to check students’ papers for plagiarism. Currently Charter Oak is using
Turnitin.com. When a paper is submitted to Turnitin.com for review, the paper becomes part of the Turnitin.com
database. Therefore if the paper has already been submitted to Turnitin.com, when the second rendition of the paper
is submitted, it will check the second paper against the first paper and it will show line by line the similarities in the
two papers and it will calculate the percentage of similarity.
Charter Oak State College has licensed Turnitin.com to be used by COSC faculty to detect incidences of plagiarism.
Turnitin.com will be used to check written assignments submitted in this course.
Technology Requirements for Online Courses
Take a sample online course
All registered online students new to Blackboard® must take the Blackboard® sample course before starting their
first online course(s). To take the Blackboard® sample course, go to http://www.ctdlc.org/Sample/guest.html. Use
“student” as the user ID and password. It should take about an hour to complete.
If you are a new computer user, you may benefit from taking the CTDLC Basic computer Skills Course at
http://www.ctdlc.org/remediation/. This is a short, easy-to-master, web based course on basic online skills.
Online Course Technology Requirements
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Charter Oak has developed online courses conducted in an electronic environment using Blackboard® course
software. Online courses require appropriate computer equipment, and learners should have some general computer
knowledge. Your computer requires the following:
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Windows Operating System
Windows 98 or higher
Browsers:
Internet Explorer 6.0.x - Certified (Blackboard certified w/Win Xp only), fully tested and supported
Netscape Communicator 7.1 - Compatible, key application areas tested
Firefox 1.0.x - Certified, fully tested and supported
Note: Internet Explorer 5.2-5.5 and AOL browsers were not tested by Blackboard and are not officially
supported.
Mac Operating System
OS 10.2
Browsers:
Netscape 7.2 - Compatible, key application areas tested
Firefox 2.0.x - Compatible, key application areas tested
Safari 2.0 - Compatible, key application areas tested
OS 10.3
Browsers:
Netscape 7.2 - Compatible, key application areas tested
Firefox 2.0.x - Compatible, key application areas test
Safari 2.0.x - Compatible, key application areas tested
Networking
Ports 7755, 8011, and 8081 must be open to access the Virtual Classroom
America Online is not supported. If you use AOL to sign on to the Internet, log in only to establish your internet
connection, then minimize the AOL window and use Internet Explorer or Netscape Navigator to access the courses.
Browser Settings: To see if your browser meets the technical requirements, go to
http://www.ctdlc.org/help/browsercheck.cfm
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Requires Java enabled
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Requires Javascript enabled
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Requires “cookies” enabled
Microsoft Word: Office 97 or newer
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If your email address is protected by any filter or Spam Blocker, be certain that email addresses containing
“charteroak.edu” are added to your list of allowed senders.
Make sure that your email Inbox will accept multiple attachments and that it is kept “cleaned out” to allow
enough room to receive emails. Hotmail accounts are discouraged because they tend to fill up quickly.
Learners should have general knowledge of the Internet, email and file transfer (“uploads” and
“downloads”).
Students must have virus protection software such as Norton AntiVirus or McAfee VirusScan installed on
their computer. Make sure that the virus definitions are updated on a regular basis; at least once per week.
Your antivirus program can be
set to do this automatically (check software documentation or call their
tech support). Any infected files that are uploaded to the course servers will be deleted automatically to
prevent the spread of infection.
Some courses may require a CD-Rom/DVD drive or supplemental software such as PowerPoint. Check
your course syllabus for specific computer and online requirements.
Passwords for Blackboard® will be emailed to students on the Friday before the course begins. Students
will not be able to access the courses prior to this date.
Technical Support is provided by the CTDLC and is available seven days a week at
http://www.ctdlc.org/help/index.html. You may contact CTDLC Technical Support at 860-832-3887, toll-free at 1866-462-8352, or at support@ctdlc.org. Support will respond within 24-48 hours.
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Copyright Notice
Charter Oak’s course website may contain copyrighted materials that are used in compliance with U.S. Copyright
Law. Under that law, materials may not be saved to your computer, revised, copied, or distributed without
permission. They are to be used in support of instructional activity as part of this course only and shall be limited to
the duration of the course, unless otherwise specified by the instructor or owner of the material. You may only
download or print materials at the direction of your instructor, who knows which materials are copyrighted and
which are not.
Class "NETIQUETTE" for Online Learners
1. Respect fellow classmates. There is a great deal that we can learn from each other, but this can not happen if
students feel uncomfortable in class about speaking up (afraid that their ideas will be treated harshly or not
"listened to" respectfully) or are worried about what will be said to them or about them once they do speak up.
Make sure you do everything you can to make our classroom culture a comfortable learning environment for
everyone in the class. We may have people from many different backgrounds in this class and people with many
different levels of academic preparation. You should all feel comfortable and make each other comfortable with
discussing the issues.
2. Use an appropriate tone of voice. Say what you need to say, but say it in an appropriate tone of voice--one that
is respectful and calm. Sarcasm, heavily judgmental or confrontational comments break down good will and
create an inhospitable classroom atmosphere. Since this is course that deals with ethics, among other issues, this
is particularly critical. Bullying comments are inappropriate and unacceptable in this class. This is most
important in a virtual classroom, where tone of voice is often difficult to "read" from the language on screen
(although the use of emotions helps reduce this difficulty in some ways). If you are able to be funny without
offending others feel free to do so but please be careful.
3. Take responsibility for making this class successful. I am the facilitator/instructor but class discussion will be
largely the “work” of you. Ask yourself what you can do during each class discussion to move the class forward
in a positive way. I may ask a class member to assume responsibility to lead particular discussions but that does
not excuse the remainder of the class from vigorous participation.
Withdrawals and Refunds
Withdrawals from Distance Learning courses must be made in writing.
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If you wish to withdraw from a course with no substitution: Download the withdrawal form at
http://www.charteroak.edu/forms/DLwithdrawalform.doc. The fax transmittal date (fax: 860-832-3999, seven days
a week), the email date, the hand-delivered date or the postmark date of the withdrawal request will be the official
date of withdrawal, and any refund will be based on that date. Refund applies to tuition charges only. Fees are nonrefundable. Students should call 860-832-3837 to confirm receipt of their fax. The last day of the course is the last
day to officially withdraw.
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If you wish to substitute another course for the one from which you withdrew: Download the course
substitution form at http://www.charteroak.edu/Forms/DLCourseSubstitutionForm.pdf The official date of the
substitution will be determined as stated above. The first day of the course is the deadline for course substitutions.
All substitutions are subject to course availability and approval by the Distance Learning Administrator.
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If you are on financial aid, contact the Financial Aid office to find out what impact the withdrawal will
have on your financial aid.
Extensions:
There are NO extensions in online courses. To apply for an extension in a video-based course, fill out the form at
http://www.charteroak.edu/Forms/ExtensionForm.doc and send it to the Distance Learning Office along with the
appropriate extension fee.
Auditing:
A student may audit a course if the instructor grants permission prior to registration. An audit grade ("AU") cannot
be changed to a letter grade after the course begins and a letter grade cannot be changed to an audit grade after the
course begins.
Final Exams:
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A student must pass the final exam, if one is required, in order to pass the course.
Course Evaluations
Students taking video-based courses will complete a course evaluation at the time the final exam is administered.
Students taking online courses should complete the online evaluation at
http://www.ctdlc.org/evaluation/evaluation.cfm. The process is totally anonymous and confidential and instructors
receive only aggregate data after final grades are submitted. Students who withdraw from a course are encouraged to
complete an evaluation.
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