Item #1472, Accounting 203, Section A, 5 credits
Spring Quarter 2015
09:30 a.m. to 10:20 a.m. Daily - Building 08-005 (
1 st Class Mar 30, 2015)
Matthew Mburu M.S.A., C.P.A.(K), C.P.A.
Building F-1 Room 38
Office Hours: 08:15 a.m. – 09:15 a.m. M – F
11:30 a.m. – 12:30 p.m. Tues
04:00 p.m. – 05:00 p.m. Mon, Tues, Thurs
Office Phone: 253-566-5311
E-mail: mmburu@tacomacc.edu
Catalog Description:
Introduction to cost concepts such as cost-volume-profit analysis and the budgeting process. Examines methods to determine product costs of a manufacturing business and the methods employed to control costs, such as the use of the standard costing system. The prerequisite for Accounting 203 is a grade of “C” or better in
Accounting 201.
Overview of the course:
Accounting 203 is the third of three “transfer” accounting courses offered at Tacoma Community College (Acct
201, Acct 202, and Acct 203). Accounting 201 and Accounting 202 focus on the preparation of financial statements used by “external users” (investors, creditors, regulators, etc.) Accounting 202 specifically deals with partnerships and the corporate form of conducting business. Accounting 203 focuses on “internal users”
(managers), cost determination, and accounting systems.
Degree Learning Outcomes (DLO):
Tacoma Community College has identified six college-wide learning outcomes that form the foundation of our educational emphasis: 1) core of knowledge ( COK) , 2) communication (COM) , 3) critical thinking & problem solving (CRT) , 4) information & information technology (IIT) , 5) living and working cooperatively (LWC) , and 6) responsibility & ethics ( RES ).
Program Learning Outcomes (PLO):
Upon successful completion of the Associate in Business Degree and prerequisite courses for transfer to fouryear university Business Degree Programs, students will be able to:
1.
Discriminate between different business forms and take into consideration the ethical and other constraints of differing business structures in selecting the appropriate form to conduct a business enterprise (COK,
CRT, RES).
2.
Employ a group process to explain the relationship of supply and demand in assessing the impact these factors have on the price of goods and services (COK, CRT, LWC).
3.
Using a wide variety of electronic tools, explain the differences between and the information communicated on the balance sheet, income statement, and statement of owners’ equity when making business decisions (COM, CRT, LWC, RES).
4.
Interpret, analyze, and quantify business information. (COK, COM, CRT).
Course Learning Outcomes (CLO):
Upon completion of this course, the student should be able to do the following: a.
Identify the behavior of fixed and variable costs (PLO 3, 4).
b.
Determine product costs of a manufacturer (PLO 3, 4).
c.
Demonstrate how to prepare a budget for a business and its uses (PLO 3, 4).
d.
Explain cost-volume-profit analysis and its applications (PLO 3, 4).
e.
Identify job-order and process costing systems and compute unit product costs using both systems (PLO 3, 4) .
f.
Determine the standard costs to be used, calculation and the disposition of standard variances (PLO 3, 4).
g.
Use cost information in the decision-making process (PLO 3, 4).
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Instructional methods:
Instructional methods include but are not limited to lectures, group discussions, quizzes, assignments, and examinations.
Textbooks and supplemental materials:
Managerial Accounting: Garrison et al, 15 th edition, McGraw – Hill / Irwin Publisher
Connect Plus: McGraw – Hill / Irwin Publisher (included with the book in the bookstore. However, it can be purchased online from the publisher).
PowerPoint presentations, handouts, classroom aids, and additional reading materials will be provided in the course of the quarter. These materials will be posted online on Connect.
Supplies:
Students will need a calculator that adds, subtracts, multiples, and divides. The calculator feature of a cell phone is not acceptable and cannot be used during a quiz or examination. Each student should bring his or her book and a calculator to class each day. Electronic dictionaries cannot be used during a quiz or examination.
Technology:
Students will need access to a computer and the internet in this course. You will be expected to become proficient with the Canvas and Connect platforms. Canvas used ONLY for grades at this point.
You will access course materials such as PowerPoint presentations, articles, answers to Chapter Exercises, and handouts via Connect.
All assignments, Quizzes, and Online Exams (if applicable), will be done on the McGraw-Hill Connect web site. The class website is http://connect.mheducation.com/class/m-mburu-spring-2015a
Assignments:
Homework problems are assigned to assist you in understanding the important management accounting concepts discussed in the text. Since it is very important that you come prepared to learn in class, I will expect that you have read and understood the text and supplemental readings assigned for each class as well as attempted the underlined class assignments. In addition, you may wish to attempt as many of the remaining
(or additional) exercises and problems as you need to confirm your understanding of the pertinent management accounting concepts. However, please do not attempt to learn management accounting from these exercises and problems. The primary source of knowledge about these concepts is your textbook and readings.
Answers to practice problems can be found online; these problems are reviewed in class to emphasize course content, they are not collected nor graded by your instructor. However, the completion of these exercises is directly correlated to your success in this course. Students are encouraged to discuss assignments with other students, but work turned in should be their own.
Evaluation criteria for tests, exams, projects and other assignments:
Quizzes must be taken on the scheduled day and at the scheduled time. THERE ARE NO MAKEUP
QUIZZES . Quizzes normally take between fifteen and thirty minutes to complete. Credit cannot be made up nor will credit be given for missed or late quizzes. Quizzes cannot be taken early . See daily outline for the date quizzes and examinations are tentatively scheduled. Quizzes and or exams may be objective, subjective, or a combination of both.
Grading standards:
Your final grade will be determined by (1) Attendance, (2) Participation, (3) Quizzes, (4) Assignments, and
(5) Examinations. Attendance will play a role in the determination of your final grade. Five absences, lateness, and/or leaving class early will result in the lowering of your final grade by a whole letter grade (60 points). Students missing, arriving late to class and/or leaving class early more than ten days will fail the course. No specific notice will be given to any student exceeding the allowable limits.
Students are responsible for all assigned reading and should be prepared to answer questions on the subject matter contained in the chapter assigned. It is expected students will read each chapter.
Exams can only be rescheduled if the student consults with the instructor prior to the scheduled examination. Late assignments will receive zero points. Students can drop one of the lowest quiz scores.
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8 Quizzes @15.00 120
5 Assignments @16.00 80
Exam # 1
Exam # 2
Exam # 3
50
50
50
Exam # 4 50
Final Exam (Comprehensive) 100
TOTAL POINTS 500
GRADE
A
A-
B+
B
B-
C+
C
C-
D+
D
E
REQUIRED POINTS
465 - 500
450 - 464
430 - 449
410 - 429
390 - 409
370 - 389
350 - 369
330 - 349
310 - 329
275 - 309
0 - 274
Academic Dishonesty :
“As stated in the TCC catalog, ‘Students are expected to be honest and forthright in their academic endeavors. Cheating, plagiarism, fabrication or other forms of academic dishonesty corrupt the learning process and threaten the educational environment for all students.’’
The complete
Administrative Process for Academic Dishonesty is available on the TCC website at: http://www.tacomacc.edu/abouttcc/policies/administrativeprocedureforacademicdishonesty/
Accommodations for disabilities :
Students with Special Needs: Students are responsible for all requirements of the class, but the way they meet these requirements may vary. If you need specific auxiliary aids or services due to a documented disability, please contact the Access Services office in Building 7 (253-566-5328). They will require you to present formal, written documentation of your disability from an appropriate professional . When this step has been completed, I can make arrangements for you to receive reasonable auxiliary aids or services. The disability accommodation documentation prepared by Access Services must be given to me before the accommodation is needed so appropriate arrangements can be made.
Course calendar:
“This syllabus and tentative schedule are subject to changes.
If you are absent from class, it is your responsibility to check on announcements made while you were absent.”
MARCH 30 Introduction
APRIL 1 Managerial Accounting & Cost Concepts – Chapter 2
2 Managerial Accounting & Cost Concepts – Chapter 2
3 Job Order Costing – Chapter 3
6 Job Order Costing – Chapter 3
7 Job Order Costing – Chapter 3
8 Job Order Costing – Chapter 3
9
Job Order Costing – Chapter 3
Process Costing – Chapter 4
10 Process Costing – Chapter 4
13 Process Costing – Chapter 4
14 Process Costing – Chapter 4
15 Process Costing – Chapter 4
16 Process Costing / Review / EX 1
17 EXAM 1: Chapter 1, 2, 3, & 4.
Syllabus; Connect; Canvas
Quiz #1&2
Quiz #3
Quiz #4
Assignment 1
EXAM 1
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APRIL 20 Cost-Volume-Profit (CVP) Analysis – Chapter 5
21 Cost-Volume-Profit (CVP) Analysis – Chapter 5
22 Cost-Volume-Profit (CVP) Analysis – Chapter 5
23 Cost-Volume-Profit (CVP) Analysis – Chapter 5
24 NO CLASS: PDD
27 Review: Cost-Volume-Profit (CVP) Analysis
28 Variable Costing & Segment Reporting – Chapter 6
Quiz #5
29 Variable Costing & Segment Reporting – Chapter 6
30 Variable Costing & Segment Reporting – Chapter 6 Assignment 2
MAY 1 Variable Costing & Segment Reporting – Chapter 6 / REVIEW Quiz #6
4 EXAM 2: Chapter 5 and 6
EXAM 2
5 Activity-Based Costing (ABC) – Chapter 7
6 Activity-Based Costing (ABC) – Chapter 7
7 NO CLASS: ED PLANNING DAY
8 Activity-Based Costing (ABC) – Chapter 7
11 Activity-Based Costing (ABC) – Chapter 7
12 Activity-Based Costing (ABC) – Chapter 7
13 EXAM 3.1: Chapter 7
14 NO CLASS: Master Budgeting – Chapter
8
15 NO CLASS: Master Budgeting – Chapter
8
18 Master Budgeting – Chapter
8
19 Master Budgeting – Chapter
8
20 Master Budgeting – Chapter
8
21 Master Budgeting – Chapter
8
Assignment 3
Quiz #7
EXAM 3.1
Reading Assignment
Reading Assignment; Quiz 8A
Quiz #8B
Assignment 4
22 Master Budgeting – Chapter
8 /
EXAM 3.2: Chapter 8
EXAM 3.2
SS
Quiz #9
25 NO CLASS: MEMORIAL DAY
26 Flexible Budgets & Performance Analysis – Chapter
9
27 Flexible Budgets & Performance Analysis – Chapter
9
28
Flexible Budgets & Performance Analysis – Chapter
9
/
Review
29 Standard Costs & Variances – Chapter
10
JUNE 1 Standard Costs & Variances – Chapter
10
2 Standard Costs & Variances – Chapter
10
3 Standard Costs & Variances – Chapter
10
4 Standard Costs & Variances – Chapter
10
5 EXAM 4: Chapter 9 and 10
8 REVIEW
Ex 4.1?
Quiz #10
Assignment 5
EXAM 4
All Exams in class unless posted otherwise.
CHAPTER EXERCISES
Chapter 2 1 to13
Chapter 3 1 to 12
Chapter 4 1 to 12
Chapter 5 1 to 18
PROBLEMS
2-14 to 2-19
3-21 to 3-25; 3-27; 3-28
4-13 to 4-16
5-19 to 5-5-26
CHAPTER EXERCISES
Chapter 6 1 to 13
Chapter 7 1 to 12
Chapter 8 1 to 10; 14
Chapter 9
PROBLEMS
6-16 to 6-22
7-16 to 7-20
8-16 to 8-21
1 to 14; 16, 17 9-20 to 9-24
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CHAPTER EXERCISES
Chapter 10 1 to 8
PROBLEMS
10-9 to 10-16
Project:
There is no project in this class.
Classroom policies:
(1) Attendance – see grading standards above
(2) Class Participation - Students are expected to (a) read assigned materials prior to class, and (b) prepare to participate in class discussions, including discussion of assignments.
(3) Late work
– no credit will be given for late or missed assignments.
(4) Withdrawals – While faculty permission is not required, a completed add/drop form must be submitted to
Registration/Records to complete drops from the 11 th instructional day through the 55 th calendar day of the quarter.
The instructor must sign the add/drop form acknowledging the withdrawal. If your instructor is not available, the signature of a full-time advisor in the Advising Center is an acceptable substitute. After the 55 th day of the quarter you must be passing the course to receive a withdrawal (WI). Students that do not officially withdraw from the course will receive the grade they earned based on the standard listed under grading standards.
(5) Incomplete Grades – An incomplete will only be granted if the student has completed 60 percent of the course work by the end of the quarter. To receive an incomplete, the student must enter into an agreement to complete the remaining course work during the following year. Failure to complete the work will result in an “E” grade.
(6) Cell Phones - Please mute or turn off cell phones and /or beeper before entering the classroom.
(7) Food / Beverages - No Food or beverages in classroom
Etiquette for Classroom Concerns/Dispute Resolution:
Admission to Tacoma Community College carries with it the expectation that the student will conduct himself/herself as a responsible member of the academic community and observe the principles of mutual respect, personal and academic integrity, and civility. The Code of Student Conduct establishes rules governing academic and social conduct of students, including due process rights. Violations of the Code may result in dismissal from class for the day and/or referral to the Student Conduct Administrator for sanctions.
If you have questions or concerns about this class or me, please come to talk with me about your concerns. If we are unable to resolve your concerns, you may talk next with the Department Chair in Building F1, Len Heritage at 566-
5255. Dr. Heritage can assist with information about additional steps, if needed.
Final Grade Grievance:
Final grades cannot be adjusted for individual students – please do NOT ask.
Students who believe they have received a final course grade that has been awarded improperly or in an arbitrary or capricious manner may grieve or appeal the grade. Details of the process are located on the TCC Portal at : https://my.tacomacc.edu/uPortal/p/StudentForms.ctf9/max/render.uP?pCm=view&pP_NSHistoryParam=21426%2C2
1435%2C21435%2C26224&pP_struts.portlet.action=%2Fview%2Findex&pP_ticket=ST-215398bcm1AKn0zYfxmqTwgrVm-portalsvr2.tccnet.edu
Tutoring Center :
TCC Business Education Center (“the BEC”) is located in 16-308, in a space with the Professional Skills Center.
The BEC can help students with accounting, statistics, economics, business algebra, and business calculus, as well as other business courses at no cost to the student. Students should make an appointment. However, help is available on a drop in basis. We are very lucky to have this resource, please use it for any of your business related questions. Remember, your instructor is available to help you during office hours and by appointment.
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