“If you think you don’t have time to read the instructions,
where will you find time to fix the mistakes you make
because you didn’t read the instructions?”
--- Anonymous Grandmother
MANAGERIAL ACCOUNTING SYLLABUS
ACC 2223, Sec. #103
Call #: 22045
Semester: Spring 2013
Time: 10:00 a.m. TR
Location: Metro #458
COURSE PREREQUISITE
ACC 2213 with a "C" or better.
Instructor: Pam Mattson
Phone: 595-7062
Office: Metro #438
Email:
pam.mattson@tulsacc.edu
Business & Information Technology
Asso. Dean: Sally Kovac
Office: Metro #416
Phone: 595-7039
NEXT COURSE(S) IN SEQUENCE
ACC 2313 Intermediate Accounting I and other courses.
TEXTBOOK AND OTHER MATERIALS
Financial and Managerial Accounting, 3d., Horngren, Harrison, Oliver. Prentice Hall. A student course access code for
the Pearson My Lab website (bundled with your book in the TCC Bookstore).
COURSE DESCRIPTION FROM CATALOG
“An introduction to managerial accounting. Analysis of cost behavior with emphasis on the accumulation of product costs
and budgeting for planning and performance evaluation. Coverage includes job order costing, process costing, cost-volumeprofit analysis, capital budgeting, standard costs, and departmentalization. Lecture 3 hours. No laboratory.”
COURSE OBJECTIVES
1. To introduce the fundamentals of managerial accounting, cost terms and classifications.
2. To understand cost behavior and cost-volume-profit relationships.
3. To learn the job order, process, and activity-based cost systems.
4. To learn profit planning through static and flexible budgeting.
5. To understand cost control through standards and variances (including overhead analysis).
6. To introduce segmented reporting and the contribution approach to costing.
7. To identify relevant costs for decision-making.
8. To prepare analyses of capital budgeting decisions (including use of present value tables).
9. To acquire the ability to prepare and analyze managerial accounting data.
HOW THIS WORKS
This course is a 50% “blended” course. We will meet once a week for 1.5 hours.
This fall, we are “flipping the classroom”. You will read the text and view the short exercise podcasts BEFORE class. If you
are having trouble with a concept, view the optional videos in Blackboard / Start Here / Videos before class. In class, you will
complete assignments in small groups with my assistance. Attendance for the full class period is required; roll is taken. You
will lose 10 grade points for each absence.
I reserve the right to amend this syllabus at any time, through written or verbal announcement.
PLEASE REMEMBER: This is not an easy course. It is only through doing the work that you learn accounting. I
recommend spending at least a half hour every day learning the material bit by bit. You cannot cram for this course.
Note: We will “hit the ground running” the first few week. If you put in the time and effort early in the course, the workload
will substantially lessen toward the end of the semester.
COMPUTER USE
You must use your Outlook TCC e-mail account, Blackboard (BB), Pearson My Lab, You Tube and the podcast viewer.
Orientation for BB is on the TCC web site; orientation for Pearson is on its site; access information for Pearson is on BB /
Start Here.
ATTENDANCE POLICY
You are to be in class on time, every time. You will lose 10 points for each absence. In addition, an Excessive Absence
(EA) form will be filed for any student who has missed two classes. (EAs do have financial aid and veteran’s benefits
consequences.) If you have four full absences, I will file a second EA form.
In class: All cell phones are to be muted or on vibrate only when you walk in the door. No unnecessary leaving of class; no
interference with others’ learning; no inappropriate language.
GRADES
First: No student will receive a grade higher than an “F” if he/she does not complete the Math Review assignment with at
least a 90% score by the due date announced in class.
There are 1,400 possible points in this course. You will earn your grade as follows:
A=
B=
C=
D=
F=
1260 – 1400 points
1120 – 1259 points
980 – 1119 points
840 – 979 points
0 – 839 points
You may calculate your grade at any time using the “Managerial Grade Spreadsheet” found on Pearson and on Blackboard.
If you don’t intend to complete the course, it is your responsibility to officially withdraw by the date printed in the TCC
semester timetable. Failure to attend is not withdrawal, and will result in an “F”.
ASSIGNMENTS
There will be 1,400 points of exercises/problems assigned. Late homework will not be accepted. All homework is to be done
on Pearson. Due dates are posted in Pearson.
To received a grade higher than an “F” in this course, you MUST complete the Math Review assignment by the due date
announced in class.
ETHICS
While you may work together on the Assignments, I reserve the right, at any time, to require a student to complete any
assignment(s) alone, under my supervision. In other words, come prepared and pull your weight.
FINALLY…
If you have any questions or concerns, contact me. Don’t let a small problem become one large enough that it can’t be fixed.
General TCC Information
COURSE WITHDRAWAL: The deadline to withdraw from a course shall not exceed 3/4 the duration of any class.
Check the TCC Academic Calendar for the deadline that applies to the course(s). Begin the process with a discussion with
the faculty member assigned to the course. Contact the Advisement Office at any TCC campus to initiate withdrawal from
a course ('W' grade) or to change from Credit to Audit. Withdrawal and/or change to an audit from a course after the
drop/add period can alter the financial aid award for the current and future semesters. Students may receive an outstanding
bill from TCC if the recalculation leaves a balance due to TCC. 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:
Email communications: All TCC students receive a designated Outlook email address (ex: jane_doe@tulsacc.edu). All
communications to you about TCC and course assignments will be sent to your Outlook email address; and you must use
Outlook email to send email to, and receive email from, the instructor regarding this course.
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.
DISABILITY RESOURCES: It is the policy and practice of Tulsa Community College to create inclusive learning
environments. Accommodations for qualifying students in compliance with the Americans with Disabilities Act (ADA)
and Section 504 of the Rehabilitation Act are available. To request accommodations, contact the Education Access Center
(EAC) at eac@tulsacc.edu or call (918) 595-7115 (Voice). Deaf and hard of hearing students may text (918) 809-1864.
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.
TOBACCO FREE COLLEGE: Tulsa Community College is a Tobacco Free college in accordance with the
Governor’s Executive Order 2012-01 and Title 63 of the Oklahoma Statutes, Section 1-1523 which prohibits
smoking or the use of any tobacco products in all public places, in any indoor workplace, and all vehicles owned
by the State of Oklahoma and all of its agencies and instrumentalities. This Order includes property leased,
rented, or owned by TCC including, but not limited to, all grounds, buildings, facilities, and parking lots. Tulsa
Community College’s policy includes a tobacco free environment on all campus and off-campus locations
conducting TCC credit or non-credit classes. The TCC Campus Police is responsible for ensuring compliance
with the Tobacco-Free Environment Policy. Violations of the policy may be addressed through issuance of
campus or state citations.
INSTITUTIONAL STATEMENT: Each student is responsible for being aware of the information contained in the TCC
Catalog, TCC Student Handbook, Student Code of Conduct Policy Handbook, and semester information listed in the class
schedule. All information may be viewed on the TCC website: www.tulsacc.edu