Managerial Accounting
Course Information
Instructor: Professor Broyles
Course Catalog Number: ACC 2223
This syllabus applies to the following course enrollment numbers:
311-14526
316-14575
TR
W
12:30 – 1:50
6:00 – 8:50
Room 4111
Room 4120
Course Objective: To gain an understanding of the tools and procedures for 1) cost accumulation in a
manufacturing firm, 2) cost control, and 3) cost planning for management decision making.
Required Text and Materials: Test and quizzes will be based on lecture. However, Managerial
Accounting, by Garrison, Noreen, & Brewer, is highly recommended; the new 13th edition of this book is
currently available for one semester rental from Chegg.com for $52.99. Earlier editions of the book (11 th
and 12th) also work quite well; the twelth edition is available on Half.com for less than $5. A simple
calculator that adds, subtracts, multiplies, and divides is required for exams (you may not use a cell phone
for your calculator on an exam); and #2 pencils are required for both quizzes and exams.
Grade Requirements:
Take-home Quizzes…………....100 pts
Three exams @ 100 pts each…..300 pts
Comprehensive Final Exam.…...150 pts
Of the 550 possible points, 90% will earn an ‗A‘, 80% a ‗B‘, 70% a ‗C‘, 60% a ‗D‘, below 60% an ‗F‘.
Students who are failing the course may have the option to receive a grade of ‗AW‘ (administrative
withdrawal) rather than an ‗F‘, depending on your circumstances. Please contact me prior to your final
exam if you would like to discuss this option with me.
All quizzes and exams, including the final exam, are a combination of multiple choice and true-false.
Take-home quizzes are open-note and open-book; but exams, including the final exam, will be closed-note
and closed-book. Exams must be taken with your own class at the scheduled time. No exam grade will be
dropped.
Policy for Take-Home Quizzes: These quizzes will be periodically handed out in class and are due the
following class day. The quizzes are designed to be an aid in preparing for exams. Quiz answers must be
submitted in person at the beginning of class on the due date. Late quizzes will not be accepted; there are
no exceptions, no matter what the emergency. A missed quiz will earn a grade of zero; however, your
lowest two quiz grades will be dropped at the end of the semester.
Policy for Make-up Exams: Make-up exams will not be given. Should you miss an exam, the 100 points
will be added to your final exam, given that you can provide documentation to show that you were unable
to take the exam due to a medical or other reasonable occurrence. In that case, your final will be worth
250 points (rather than 150). Students who do not provide documentation substantiating their inability to
take an exam will receive a zero for the missed exam grade. Suitable documentation would include a
receipt from a doctor‘s office, hospital admittance slip, etc. A hand-written and signed letter from you may
be appropriate, depending on the nature of the absence; please contact me to discuss your situation.
Missing an exam due to work is generally not acceptable; it is your responsibility to discuss your scholastic
obligations with your employer prior to committing to the course. However, a work-related absence from
an exam may be allowed in certain cases (for example, you work for the electric company and there has
been an ice storm). Should you miss two exams, you will be dropped from the course by administrative
withdrawal.
Homework from your textbook is given and reviewed in class regularly, but will not be collected or
graded.
To Contact Me: Please contact me by phone rather than by email if possible. My office phone number
is 595-7602. Should you call while I am out of the office or with another student, please leave a brief
description of the reason for your call and a return phone number on my voice mail. Your call will be
returned as soon as possible. During the Fall Semester, my office hours will be as follows:
MTWR
8:30am – 9:30am
MW
10:50am – 12:00pm
TR
1:50 pm – 3:00pm
W
5:00pm—6:00pm
If you wish to meet with me during my office hours, please make an appointment so that I may
coordinate your visit with that of other students or with meetings that I must attend; students with
appointments will be given priority.
Class Cancelations: On rare occasions, I must cancel class due to illness, a personal emergency, or
inclement weather. I will leave a voice mail message on my phone (595-7602) announcing the
cancelation as soon as I have made the decision.
Important General Polices of the College
Course Withdrawal: The deadline to withdraw from a course shall not exceed 3/4 the duration of any class.
Contact the Counseling Office at any TCC campus to initiate withdrawal from a course ('W' grade) or to
change from Credit to Audit. Check the TCC Academic Calendar for deadlines. Students who stop
participating in the course and fail to withdraw may receive a course grade of ―F,‖ which may have
financial aid consequences for the student.
Communications:
a. Email communications: All TCC students receive a designated ―MyTCC‖ email address (ex:
jane.doe@mail.tulsacc.edu). All email communications to you will be sent to your MyTCC
email address; and you must use MyTCC email to send email to, and receive email from, the
instructor regarding this course.
b.
Inclement Weather: TCC rarely closes. 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 (www.tulsacc.edu).
General Education Goals: General Education courses at TCC ensure that our graduates gain skills,
knowledge, and abilities that comprise a common foundation for their higher education and a backdrop for
their work and personal lives. TCC‘s General Education goals are: Critical Thinking, Effective
Communication, Engaged Learning, and Technological Proficiency.
Classroom Etiquette: Open and mutually respectful communication of varied opinions, beliefs, and
perspectives during classroom or online discussion encourages the free exchange of ideas that is essential to
higher learning and to the ability to learn from each other. Use of any electronic device is at the discretion
of the instructor.
Syllabus Changes: Occasionally, changes to the syllabus may be necessary. Students will be notified of
any changes to the syllabus in writing.
Students with Disabilities: TCC provides accommodations for qualifying students in compliance with the
Americans with Disabilities Act. For information, students may contact the disabled Student Resource
Center, 918-595-7115, or the Resource Center for the Deaf and Hard of Hearing, 918-595-7428V, 918-5957434TTY.
Academic Dishonesty: 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 request to the Dean of Student Services.
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
Tentative Course Outline
Note: Exam dates are tentative and subject to change; if you have been missing classes, please
contact me at least one week prior to the scheduled exam date to confirm the date of the exam. I
reserve the right to make modifications to this outline as needed to accommodate the pace of a
particular class or to make allowances for unexpected class cancelations.
Week 1
Introduction to Product and Period Costs & Manufacturing Cost Flows
Week 2
Job Order Costing
Process Costing—Weighted Average Method
Week 3
Process Costing—FIFO Method
Week 4
EXAM 1
Week 5
Cost Behavior
Week 6
Cost-Volume-Profit Analysis
Week 7
Cost-Volume-Profit Analysis, Continued
The Budgeting Process
Week 8
Standard Costing and Variance Analysis-Direct Costs
Standard Costing and Variance Analysis-Overhead
Week 9
EXAM 2
Week 10
Measuring Investment Center Performance
Short-Run Decision Analysis
Week 11
Short-Run Decision Analysis , Continued
Week 12
Capital Expenditure Decisions
Tax Aspects of Capital Expenditure Decisions
Week 13
EXAM 3
Week 14
The Statement of Cash Flows
Week 15
The Statement of Cash Flows, Continued, for TR class
There will be no class Wednesday, Nov. 24 or Thursday, Nov. 25
Week 16
REVIEW FOR FINAL
Week 17
FINAL EXAM
(Comprehensive; Includes The Statement of Cash Flows)