Course Description:
Principles of Accounting II-Managerial covers how managers use accounting information in decision- making, planning, directing operations, and controlling. It focuses on cost terms and concepts, cost behavior, cost structure, and costvolume-profit analysis. It examines profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations.
Required Class Materials:
This course requires a specific textbook “bundle” which is available at the SWC Bookstore. The “bundle” includes the following:
Managerial Accounting , 15e, by Garrison , (loose-leaf),
McGraw Hill Publisher Connect Access Code 
 -ISBN
# 130850425X
In addition to the materials listed above, the student must have access to a reliable computer, reliable Internet, and a reliable browser. Please note that students are responsible for their computer resources . Student must also have a valid email address . A simple calculator (add/subtract/multiply/divide) will be useful. Those of you who may not have experience with the online learning environment may be interested in a Blackboard
Orientation. Southwestern College provides an excellent orientation to online courses for students. Information regarding orientation courses is provided when you log in to your class on Blackboard (the system we use here at SWC).

I highly recommend that all students check it out.
Course Requirements:
 -This is a lower division accounting course that will be taught entirely ONLINE . We will be studying the first
14 chapters in this book during this semester. Please note that this is not a self-paced class . You will have several assignments/discussion boards/tests due on specific dates
, and at specific times
, throughout this semester. Please pay close attention to the due dates and times, as your grade will depend upon it. Late work is not accepted — NO
EXCEPTION. A Course Calendar with all the important due dates, is provided for you at the end of this syllabus, as well as within our Blackboard course. When in our course on
Blackboard, simply click on the navigation button, “Course
Tools”, and then click on “Calendar” . Additionally, all of your
LearnSmart assignments, homework assignments, and test due dates will also be found by clicking on the weekly navigation buttons on Blackboard, and by visiting our course on the Connect website.
-During the semester, you will typically be assigned one chapter from the textbook to read each week, will have a
LearnSmart and homework assignment on that chapter, and will be required to respond to a question regarding material in that particular chapter in the Discussion Board Area during the same week. (Page 2)
-The majority of communication in this class will occur in two places: the Announcements and the Discussion Board areas — most commonly in the Discussion Board titled “Student
Forum” where students can post a question. This Board also provides an opportunity for students to help fellow classmates, and in doing so, to earn extra credit points
(more information on this board provided later).

-Each
Weekly Discussion Board will be worth a maximum of
5 points . Please understand that the Weekly Discussion Boards are required . Discussion Boards are not optional. Points earned on Discussion Board participation are included in the determination of your grade . Please be aware, if a student chooses not to participate in a weekly Discussion Board, that student will earn a score of -3 (negative three) points for that particular week . Please participate .
LearnSmart/Homework/Test/FINAL Policy:
 Students will be required to complete weekly LearnSmart and Homework assignments using
Connect.
The
Connect link can be accessed directly, or, if you are working in Blackboard, by clicking on the current Week’s Navigation Button (which you will see to the left of your screen when you are logged in to
Blackboard). For example, to access your homework for
Week 1, you can click on the Navigation Button for Week 1, and then click on the Connect link you will see on your screen. Connect is a stand-alone site, separate from
Blackboard. The link to Connect will also be used to access all Tests, Extra Credit, and the Final . The information you will need to access our class (which you can do only after you are registered in Connect ) is available to you by visiting the following website: http://connect.mheducation.com/class/earteaga-16sp_acct_102_502
Please understand that if you don't have the "Connect" access code for this course, you will not be able to complete any of the assignments, or Tests, for this course.
As we have assignments due the very first week , it is very important that you get your book bundle as soon as possible. You do

not want to get behind, and
I do not accept late work
, so please do not delay getting your required materials for this course. A "Start Free Trial" option is available during registration on the Connect website, enabling students to register and access Connect Plus without purchasing an access code
(trial typically lasts for two weeks). This will give you access to an eBook and our assignments immediately. Please be aware that you must purchase the access code before that free trial period has expired to be able to continue the course.
Tests are given after the completion of three or four chapters.
At the end of the semester, there will be a Final. Students can find all Test/Final due dates on the Course Calendar . I will make the effort to give you courtesy notification of upcoming Tests in the Announcements section of our course (first page you see when you open our class page online), but please understand, you are responsible for knowing when the tests are due as the dates will be available to you, at all times, on the
Course Calendar . I will offer one Extra Credit Opportunity at the end of the semester. You will be notified in the Announcements section when it becomes available .
The FINAL is required. If you do not take the FINAL, your grade will be dropped by two letter grades. For example, if you have an “A” before the FINAL, and you do not take the FINAL, you will earn a grade of “C” in the course.
In summary, all assignments for each week, including
LearnSmarts, Discussion Board Questions, Homework, and any Required Reading, can always be found online by

clicking on the appropriate Week’s Navigation Button
(to the left of your screen when you are logged in to our class on
Blackboard). The due dates and times are listed there for your convenience.
This extra credit will only be available to those students who have submitted work for all assignments (LearnSmarts, Discussion
Boards, Homework, Tests) throughout the semester .
Assessments/Evaluation:
Your grade in this course will be dependent on the following :
-Active participation in the weekly Discussion Boards (using
Blackboard
) by the due dates/times -Successful completion of
LearnSmart assignments (using Connect ) by the due dates/times -Successful completion of Homework assignments (using Connect ) by the due dates/times -
Successful completion of Tests and the FINAL (using
Connect ) by due dates/times
You will earn points for each of the activities listed above.
Total points possible this semester will be 825 determined as follows:
LearnSmarts: (14 @ 10 points each) 140 Homework: (14 @
20 points each) 280 Discussion Boards: (14 @ 5 points each) 70 Exams: (3 @ 70 points each) 210 Final: (1 @ 125 points) 125 Total:
825
Your grade will be based on the total points you earn out of the

total points possible.
Information regarding the total points you have earned as compared to the total possible for each assignment/test will always be available to you by going online (Blackboard) and clicking the “My Grades” navigation button. You will see your scores on all completed work. Please allow at least a week, after completion of your assignment/test, for the score to be posted. I will post total points possible to date, at various times throughout the semester, so you may track your performance. This information will be posted in the
Announcements section.... so please, always check the
Announcements.
Dividing your total points earned on a particular assignment/test by the total possible on that assignment/test will give you a percentage. You can check your percentage using the grading scale shown below. happening that is preventing you from participating. Do not wait until a week has passed. Good
Please contact me if there is something communication prevents, and solves, many problems.
(Page 5)
The grading scale is as follows:
.
A 90% to 100%
.
B 80% to 89%

.
C 70% to 79%
.
D 60% to 69%
F Below 60%
(Score of 743 to 825 points) (Score of 660 to 742 points)
(Score of 578 to 659 points) (Score of 495 to 577 points)
(Score below 495 points)
Academic Integrity:
 As stated in the SWC Catalog,
“Violations of academic integrity include, but are not limited to, cheating, plagiarism, lying, stealing, submitting other’s work as one’s own, or permitting anyone else to do the same.”