North Arkansas College
BA 2023 Fundamentals of Managerial/Cost Accounting (3 Credit Hours)
Course Syllabus
Fall 2014
Instructor
Julia Angel
Division
Business
Office
B203
Telephone
870-391-3251
Office Hours
Posted on portal
E-Mail
jangel@northark.edu
**Please allow a 24-hour response time. If I cannot respond within this time period, I will
alert the class in the Announcements section on our course site. Sunday is my offline day.
I will not be online on Sunday. **
COURSE DESCRIPTION
This course is designed to provide a study of accounting principles, concepts, and procedures as
an aid to management for internal use in planning, controlling and decision-making.
PREREQUISITE
BA 2003 Accounting Principles I and BA 2013 Accounting Principles II
RATIONALE
In the past, management accountants were thought of as the recorders and preparers of
accounting information. They were typically separated from the rest of the management team
and were rarely involved in the major decision-making process. In today’s very competitive,
global economy, management accountants have become part of the management team, actively
participating in formulating and implementing business strategy.
AUDIENCE
This course is a requirement for the Associate of Applied Science Degree in Business
Administration with an Emphasis in Accounting. This course will transfer to Franklin
University.
COURSE GOALS
The student will:
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Use appropriate accounting practices for costing of products and services.
Demonstrate a proficiency in applying the nature of costs in decision making.
Use terminology related to managerial accounting through written and verbal communication
with the instructor.
Demonstrate a proficiency in preparing budgets.
Use budgets effectively for planning and decision-making.
COURSE RESOURCES
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Personal computer - The student is expected to have access to a computer with these system
requirements. If you have any problems with your computer, i.e., computer crashes, Internet
goes down, or etc., it is your responsibility to have a backup plan.
Email Account—A Northark email account was issued to you automatically when you
enrolled in your classes. To access your email, navigate to Northark’s Web site at
www.northark.edu. On the Students tab, you should see a link Student Email. You may also
access your email from web.mail.northark.edu. Your email address will be your
username@mail.northark.edu
Textbook-Accounting, Warren, Reeve, Duchac, 24th ed., Cengage Publishing Co.; Bundled
with CengageNOW Access Card-ISBN: 1133072933
Luxurious Spa Practice Set
Pen, pencil, and highlighter
Calculator/Financial Calculator-Texas Instruments BA II Plus-If you have had Financial
Math you already have a financial calculator. This will be helpful in later chapters. It is not
required, but very useful. If you do not have one and would like to purchase one, they are for
sale in the Northark bookstore.
ON-CAMPUS RESOURCES
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Testing Center-Used to complete required exams-Bring photo id
Your instructor-Do not hesitate to contact me during office hours or by appointment (by
phone or in person). E-mail is also an excellent way to communicate. . When you email
please put in the subject line the class you are in and make sure you have your name
somewhere in the document! **Please allow a 24-hour response time. If I cannot
respond within this time period, I will alert the class in the Announcements section on our
course site. Sunday is my offline day. I will not be online on Sunday. **
The Library-Provides study area and computers for your use.
Tutors-Contact the Student Services Counselor
COURSE CONTENT
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Chapter 18-Managerial Accounting Concepts and Principles
Chapter 19-Job Order Costing
Chapter 20- Process Cost Systems
Chapter 21-Cost Behavior and Cost-Volume-Profit Analysis
Chapter 22-Budgeting
Chapter 23-Performance Evaluation Using Variances from Standard Costs
Chapter 24-Performance Evaluation for Decentralized Operations
Chapter 25-Differntial Analysis, Product Pricing and Activity-Based Costing
METHOD OF INSTRUCTION
This course is an online course. You are responsible for the material and if there are any
questions, you are responsible for informing your instructor. **Please allow a 24-hour response
time. If I cannot respond within this time period, I will alert the class in the Announcements
section on our course site. Sunday is my offline day. I will not be online on Sunday. ** This
course will require discipline on your part, because the bulk of responsibility is on you. You
should check the course site daily to make sure there are no new announcements or
changes. Keep in touch with the instructor through email, phone, mail or on-campus visits.
On the course site, you will find the course is organized by weeks. This is structured for your
benefit and successful progression in learning Managerial/Cost Accounting. Each week you will
find: lectures, a PowerPoint, suggested textbook exercises/problems, answers to those suggested
textbook exercises/problems, a CengageNOW Pre-Test/Post-Test, CengageNOW chapter
exercises/problems and textbook Excel exercises/problems. The suggested exercises/problems
are for your benefit and will not be turned in for a grade. The CengageNOW Pre-Test/Post-Test
and the CengageNOW chapter exercises/problems will be completed online at
http://login.cengage.com/cb/ for credit. The Excel exercises/problems are through file exchange.
These assignments are required. The CengageNOW Pre-Test/Post-Test and exercises/problems
are due on Friday at 12:00 p.m. (noon) No exceptions! The CengageNOW work becomes
unavailable after 12:00 p.m.
Don’t get behind on assignments; it will only make this course more difficult. There is a
schedule on the course site for you to follow with specific due dates! This is for your own
sanity!
Read through the Syllabus thoroughly. Then once you understand the workings of this course
you must go to the Assignment link on the left hand side and click on it then look under the First
Assignment section for the Fundamentals of Managerial/Cost Accounting Syllabus
Acknowledgement. You must click on the Fundamentals of Managerial/Cost Accounting
Syllabus Acknowledgement assignment. Then read the instructions open the file, type in your
name, date and all of the other information. You should save the file for reference. Then in the
same screen, upload your completed acknowledgement and mark as final. This will return to
your instructor via file exchange. If you have problems with this make sure you contact me
ASAP! No exceptions! You also will need to respond to a question under the Collaboration Tab.
If I do not receive the syllabus acknowledgement and you have not introduced yourself to the
class by that time, you will be turned in as a NO SHOW!
IMPORTANT SUGGESTION:
I would suggest you structure each week the following way.
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Watch part or all of the lecture capture videos. The lectures are structured by objectives.
Each lecture will last from five to fifteen minutes.
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Then, go to the CengageNow web site and take the chapter pre-test/post-test. The pretest grade is not recorded. After you take the pre-test you have the option of using the
study tools to improve.
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Then, work the suggested textbook exercises/problems. I would highly suggest you do
because the assigned CengageNOW exercises/problems are very similar to the suggested
textbook exercises/problems. Also some of your Excel exercises/problems are the
suggested exercises/problems and you will do those through file exchange.
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Once you feel comfortable with the textbook exercises/problems, logon to the
CengageNOW web site and do the chapter’s exercises/problems. These CengageNOW
exercises/problems are graded and have specific due dates, normally Friday at 12:00
p.m. After 12:00 p.m. you will not be able to complete the chapter’s exercises/problems
and you will not receive credit for the assignment. You do not need to submit anything to
me. I will be able to get your grades from the CengageNOW web site. The
CengageNow web site and the schedule under Course Materials list all due dates and
times.
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Then take the CengageNOW post-test. The post-test grade is recorded. You have
unlimited takes for the post-test and it is worth 10 points. You do not need to email me
your grade; I will be able to view your grades online.
All due dates will be strictly enforced. There will be No Exceptions unless the
following extreme circumstances occur: a death in the immediate family;
hospitalization of you or an immediate family member; military obligations; or a
natural disaster, such as an ice storm.
Illnesses, job requirements, travel, transportation issues, computer crashes, or
internet problems are not extreme circumstances. Prior planning for these
circumstances is vital for online courses. Since this is an online course, back-up
plans are required for any computer and internet interruptions. You should
anticipate these interruptions and plan accordingly.
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All Exams will be online on CengageNOW. You need to look at the schedule to see when
exams are to be taken and where so you can make plans. No exceptions for missed
exams. None!
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One of the exams will be given at the South Campus Testing Center. You will need to
bring a picture id with you. This can be a driver’s license or your Northark id. Plan for
this exam, the Testing Center hours are listed under the Course Materials section on our
course site. They are open specific hours and times in order to complete your exam. You
will need to reserve a time at the testing center because of the limited number of
computers. Plan ahead!
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If you are unable to be on Northark’s campus for the proctored exam, then it is your
responsibility to find your own test proctor and complete the Proctor Nomination form,
which can be obtained from the Course Material’s section on our course site. Your
instructor must approve arrangements two weeks before the exam. The forms you need to
have a proctor approved are located in the Course Materials section of our course site. If
you think you will need a proctor, you may at the beginning of the semester get the
paperwork approved and be ready in plenty of time.
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When the exam is online taken at home, you will need to make sure your computer and
Internet connections are working properly. You will go to the CengageNow web site and
take your exam. You will not need to submit anything to me; I will get your grade from
the web site. The test will be locked after the due date and the due time.
COURSE REQUIREMENTS
Students are required to complete CengageNOW problems/exercises, take CengageNOW Posttests, Excel exercises/problems, and exams by the stated due dates. Students are also required to
complete the Luxurious Spa Practice Set. No credit will be given for the course without
completion of the practice set. A checking report will be turned in by the due date for this
requirement.
COURSE EVALUATION
Students will be evaluated in this course and given grades: A, B, C, D, F or other “grade
symbols” as explained in the current college catalog. Sixty percent of your grade will be based
on exams, 20% of your grade will be based on homework and 20% will be on the practice set.
Grading Scale
90-100
80-89
70-79
A
B
C
60-69
Below 60
D
F
ATTENDANCE
Students in online courses must take a proctored final/major exam. If you are unable to be on
Northark’s campus for the proctored final/major exam then it is your responsibility to find your
own test proctor and complete the Proctor Nomination form, which can be obtained from your
instructor. Your instructor must approve arrangements at least 2 weeks before the exam.
Incompletes
As a general rule, an instructor will not assign a grade of Incomplete (“I”) unless the student has
completed approximately 80% of the course but has not been able, because of illness or other
reason beyond his/her control, to finish the work assigned in the course. The student must
contact the instructor to request an Incomplete (“I”) and make arrangements for completing the
course. The instructor determines the requirements for making the “I.” An incomplete
grade not made up within one semester automatically becomes an “F” unless the instructor
notifies the Registrar’s Office in writing of a later date.
ACADEMIC INTEGRITY
North Arkansas College is committed to academic achievement supported by a strict but fair
policy to protect academic integrity. This policy regards academic fraud and dishonesty as
disciplinary offenses requiring disciplinary actions. Any student who engages in such offenses
will be subject to one or more courses of actions (including dismissal from the class) as
determined by the instructor and in some cases other college personnel. Academic fraud and
dishonesty includes cheating; test tampering; plagiarism and facilitating academic dishonesty.
(Refer to North Arkansas College Catalog for a full description.)
PROVISION FOR CHANGES
The instructor will notify students of any updates/changes in the course syllabus on the course
portal site.
COURSE SCHEDULE
All Assignments due Friday, 12:00 p.m.-No Exceptions!!
Due August 22nd
Syllabus Acknowledgment
Self-Introduction in the Cyber Cafe
Due August 22nd
Principles
Chapter 18 Managerial Accounting Concepts and
CengageNOW Assignments
Due August 29th
Chapter 19 Job Order Costing
CengageNOW Assignments; Excel Assignments
Due September 5th
Exam #1 Chapters 18-19 on CengageNOW-Off Campus
Due September 5th
Begin Luxurious Spa Practice Set
Due September 19th
Exam #2 Luxurious Spa Report Due
Due September 26th
Chapter 20-Process Cost Systems
CengageNOW Assignments; Excel Assignments
Due October 3rd
Campus
Exam #3 Chapter 20 on CengageNOW-Off
Due October 10th
Analysis
Chapter 21-Cost Behavior and Cost-Volume-Profit
CengageNOW Assignments; Excel Assignments
Due October 17th
Exam #4 Chapter 21 on CengageNOW-Off Campus
Due October 24th
Chapter 22-Budgeting
CengageNOW Assignments; Excel Assignments
Due October 31st
Exam #5 Chapters 22 on CengageNOW-On Campus
Due November 7th
Chapter 23-Performance Eval Using Variances
from Standard Costs
CengageNOW Assignments; Excel Assignments
Due November 14th
Chapter 24-Performance Evaluation for
Decentralized Operations
CengageNOW Assignments; Excel Assignments
Due November 21st
Exam #6 Chapters 23-24 on CengageNOW-Off Campus
November 24-28
Thanksgiving Break
Due December 5th
Due December 12th
Chapter 25-Differential Analysis, Product Pricing
and Activity-Based Costing
CengageNOW Assignments; Excel Assignments
Exam #7 Chapter 25 on CengageNOW-Off Campus
ACCOMMODATIONS FOR STUDENTS WITH SPECIAL NEEDS
North Arkansas College complies with Section 504 of the Rehabilitation Act of 1973 and the
Americans with Disabilities Act of 1990. Students with disabilities who need special
accommodations should make their requests in the following way:
(1) Talk to the instructor after class or during office hours about their disability or special need
related to classroom work; and/or
(2) Contact Student Support Services and ask to speak to Kim Brecklein.