Managerial Accounting
ACC 202 75Z1 Online
Fall 2011
3 hours
Instructor:
Debbie L. Wright
E-mail:
debbie.wright@kctcs.edu (this is the best way to
contact me)
Office Phone:
270-824-8614. I’m very bad about voice mail so don’t
hesitate to call a second time!
Home Phone:
270-825-8893. Leave a message if necessary. Please
limit your calls to between 8:00am & 10:00pm central
time (I am very old!). I’m happy to get a call from you
so feel free to call me!
Office Hours:
MW 1:00-2:15, T 1:30-3:30, R by appointment and
Friday 10:00-11:00 and almost anytime I’m in my
office. Call or email me anytime.
Office:
Room 263, Social Sciences Suite, John Gray Building
Description
An introduction to the use of accounting data within an organization to analyze and
solve problems and to make planning and control decisions.
Academic Prerequisites
ACC 201
Course Objectives
Accounting 202 introduces the student to commonly used costing and analysis
techniques used by both managers and accountants. Modern techniques are
introduced. This is a decision-making course. Where do you get the information
needed to make the decision? How do you organize the information? What do you
do with the information? Is the accounting answer different from the quality
answer? Why do we get eight different answers to the same question?
Upon successful completion of this course, the student can:
1.
2.
3.
4.
5.
6.
7.
8.
Describe the basic differences between financial and managerial
accounting
Explain the aims, functions, uses and influence of accounting in
management decision-making.
Identify and use key cost terms, concepts and classifications
Apply variable, fixed and mixed cost behavior concepts in preparing
contribution margin format income statements.
Use various performance evaluation methods
Analyze financial data for financial statement ratios, cost-volume-profit
analysis, incremental analysis techniques and budgeting.
Explain the master budget process and be able to prepare the budgeted
income statements with its supporting budgets and the cash budget with
its supporting schedules
Identify capital budgeting techniques and be able to analyze alternative
capital project investments.
Text
Fundamental Managerial Accounting Concepts, 6e, Edmonds, McGraw-Hill.
Methods
This course involves a great deal of independent work on the part of the student.
The instructor is available for questions by email and through the blog area for any
help you might need.
Exams
There will be three exams worth 100 points each. Exams may consist of definitions,
problems, and short essays. There are 10 quizzes; one for each chapter. The
quizzes will count 90 points towards your final grade so you may miss 1 without
affecting your grade. If you complete all 10 you may receive up to 10 points extra
credit. Quizzes are located in each chapter folder on Blackboard. All quizzes are
open book and open note.
Make-Up/Late Work Policy
If you must miss an exam for any reason, you may take one make-up exam within 1
week of scheduled exam. There is no make-up for a second missed exam or for the
final. I will not accept homework or quizzes after the scheduled due date for any
reason.
Homework
We will use Excel templates to complete homework. Homework templates may be
downloaded from the chapter folders and after completion will be uploaded in the
same place. There are 10 homework assignments, one for each chapter. Homework
is worth a total of 90 points towards your final grade so you may miss 1 chapter
without it affecting your grade. If you complete all 10 you may receive up to 10
points extra credit. I will grade your homework and upload a file with comments
and corrections in the grade book. You are expected to do your own work on the
homework. Cheating will not be tolerated. You may view the Student Code of
Conduct at
http://www.kctcs.edu/en/Students/Admissions/Academic_Policies/Code_of_Student_Conduct.aspx
Withdrawal
I will discourage you from dropping if, in my opinion, you are passing the course.
November 18th is the last day that I will give my permission to drop.
Incompletes
Incompletes are given only in extreme cases and only to a student who has
completed 80% of the total class work.
Attendance
Attendance is demonstrated by turning in homework and taking quizzes and tests
on time.
Important Web Sites
1.
You can get to Blackboard from the MCC Web site at
http://www.madisonville.kctcs.edu/ or you may go directly there at
http://elearning.kctcs.edu .
2. The direct link to the textbook website is: http://highered.mcgrawhill.com/sites/0078110890/student_view0/index.html. There is a link to this
site when you click on the book link in Blackboard. We’ll just use the free stuff
here. Don’t buy a password or spend any more money!
3. You may view the KCTCS Student Code of Conduct at
http://www.kctcs.edu/en/Students/Admissions/Academic_Policies/Code_of_Student_Conduct.aspx
.
4. To get to your KCTCS email account go to http://www.madisonville.kctcs.edu/
Click on Current Students then the instruction link below Student Webmail
5. If you are having logon problems or have any technical questions contact KYVU
at 1-866-590-9238. Help desk information at
http://elearning.kctcs.edu/webapps/portal/frameset.jsp?tab_tab)group_id=_16
_1 .
6. Library services:
http://elearning.kctcs.edu/webapps/portal/frameset.jsp?tab_tab_group_id=_1
9_1. Link to Madisonville Community College Library on MCC Homepage. Use the
same KCTCS email link above.
Technical Help
If you have difficulty logging in or if you have any further questions, please
contact the KCTCS 24/7 Help Desk:
Toll Free 1-866-590-9238
Open 24 hours a day, seven days a week
URL: http://elearning.kctcs.edu/webapps/portal/frameset.jsp?tab_tab group
id=_16_1
Library Information
You may use the Kentucky Virtual Library (http://www.kyvl.org/ ) where many
books and other resources are available online. The librarians here can also help
you find other materials you need and have them delivered to your local library.
They will even help you with research - all for free! To access the Library
databases, you will need a username and password. Email me if you wish one.
General Education Competencies
Communicate Effectively
--Course objective: The student will read with comprehension, write clearly
using standard English, interact cooperatively with others using online means
and demonstrate information processing through basic computer skills.
--Instructional objectives: The student will demonstrate reading skills by
reading the textbook and various websites in preparing assignments. Writing
will be evaluated by examination of student writing assignments, including
quizzes, critical thinking exercises and exams. The student will demonstrate
effective communication through such activities as threaded discussions,
interactions with other students, and homework preparation. The student will
demonstrate computer skills by using excel, word and the internet to
complete class assignments.
Think Critically
--Course objective: The student will demonstrate problem solving through
interpreting, integration of knowledge, analyzing, evaluating and deduction.
The student will use mathematics to organize, analyze, and synthesize data to
solve homework problems.
--Instructional objectives: The student will demonstrate critical thinking by
evaluation of various homework problems. The information gathered will be
effectively presented using various computer skills. The student will be able
to analyze information provided, draw reasonable conclusions and propose a
course of action to solve a problem.
Learn Independently
--Course objective: The student will use appropriate search strategies and
resources to find, evaluate, and use information.
--Instructional objectives: The student will demonstrate independent learning
by answering “Critical Thinking” questions for each chapter. The student will
make ethical choices in avoiding the penalties of plagiarism.
Writing Across the Curriculum:
To satisfy the general education requirements of writing across the curriculum,
"All faculty are expected to call attention to and penalize for errors in English
usage and require the rewriting of papers which do not meet acceptable
standards." (CCS Rules, Section V, 2.32)
Disability Statement
"Students with documented disabilities that
require individualized accommodations should
schedule a conference with the Disability
Resources Coordinator, Valerie Wolfe, room
139 JHG at their earliest convenience.”
(Phone 270-824-1708, or email
valerie.wolfe@kctcs.edu)
SAFETY—in case you’re on campus
Madisonville Community College is concerned with the safety of the students
attending classes at any of the four campuses. The following points are for your
benefit as a student.
In case any life threatening event, call 911. The local emergency responders
are better equipped to take care of these situations.
To sign up for the Safety Notification Alert Process (SNAP) go to the MCC
webpage and click on the SNAP section. After completing this, you will
receive notifications on school closings, inclement weather, and other safety
notifications.
To report a safety concerns call the MCC Tip Line at 824-1900 to report
safety concerns or suspicious behavior. This line is monitored once a day
Monday through Friday.
There is a Maintenance #836-5330 for students on the North campus for
use after the switchboard closes at 4:30. This is a cell phone that is
answered by one of the Maintenance & Operations personnel.
Grading
Event
Points
Introductory Letter
5
Course Policy Acknowledgement
10
Homework
90
Chapter Quizzes
90
Critical Thinking Questions
30
Exam 1
100
Exam 2
100
Exam 3
100
Total Points
525
My Scores
Letter Grades
Points Required
A
472-525
B
420-471
C
367-419
D
315-366
E
< 315
Accounting 202
Assignment Schedule
Fall 2011
Points
Assignment
Due
Date
Week 1

15
Located in “Click Here First”
o Introduce yourself to the class
on Discussion Board
o Complete Syllabus Quiz
o Upload a file
8/24
Chapter 1
20


Complete Homework 1
Complete Quiz 1
8/31
Chapter 2
20


Complete Homework Chapter 2
Complete Quiz 2
9/7
Chapter 3

20


Complete Homework Chapter 3; E 3-2A, E3-8A,
E3-12A, E3-13A, E 3-15A, P 3-17A
Complete Quiz 3
Review for Exam 1
Exam 1 Chapters 1-3
Open 9/16—9/19
100
9/14
9/19
Chapter 4

35


Complete Chapter 4 Homework: EX 4-2A, EX 4-3A,
EX 4-12A, EX 4-13A
Compete Quiz 4
Critical Thinking Problem:
o ACT, worth 15 points, due 10/6
9/28
Spring Break: 3/7—3/11
If your fall break is during a different week then work ahead during this week.
I will be online intermittently during this week
Chapter 5

20

Complete Chapter 5 Homework: EX 5-2A, EX 5-3A, EX 57A, EX 5-13A, EX 5-15A
Complete Quiz 5
10/5
Fall Break: 10/10—10/14
If your fall break is during a different week then work ahead during this week.
I will be online intermittently during this week
Chapter 6

20


Complete Chapter 6 Homework: EX 6-2A, EX 6-5A, EX 65A, EX 6-6A, EX 6-8A, EX 6-9A
Complete Quiz 6
Review for Exam 2
Exam 2 Chapters 4-6
10/21—10/24
100
10/19
10/24
Chapter 7
20



Complete Chapter 7 Homework: EX 7-2A, EX 7-3A,
EX 7-4A, EX 7-5A, EX 7-7A
Complete Quiz 7
11/2
Chapter 8

35


Complete Chapter 8 Homework: EX 8-1A, EX8-2A, EX83A, EX8-10A, EX 8-11A
Complete Quiz 8
Ethics question
11/9
Chapter 9

20

Complete Chapter 9 Homework: EX 9-4A, EX 9-5A, EX 98A, EX 9-14A, EX 9-16A
Complete Quiz 9
11/16
Chapter 10

20


Complete Chapter 10 Homework: EX 10-1A, EX 10-2A, EX
10-3A, EX 10-4A, EX 10-5A
Complete Quiz 10
Review for Exam 3
Exam 3 Chapters 7-10
12/2—12/5
11/23
Please note all dates are subject to change.
I will do my best not to change test dates. All Blackboard chapter quizzes are due
on the day of the exam for that chapter. No late quizzes accepted for any reason.
A note about extra credit. You have an opportunity to earn up to 20 extra credit
points that will be added to the total points earned this semester:
 Earn up to 10 points when you complete the 10th homework assignment
 Earn up to 10 points when you complete the 10th chapter quiz.