Course Syllabus – ACCT 2223
Managerial Accounting
Spring 2015
Call or
Zap#
22045
Section #
103
Days / Location
Tuesday/Thursday – Lecture
MC 403
Contact information:
Instructor Lindsey Barbour
Email: Lindsey.Barbour@tulsacc.edu
Office: MC 421
Phone: Office: 918-595-7062
Time
March 9 – May 10 , 2015
10:00 am – 12:50 pm (TR)
Associate Dean:
Division:
Office:
Phone
Mitch Ober
Business & IT
MC 416
918-595-7039
Office Hours:
Monday
Tuesday
Wednesday
Thursday
Friday
9:00 – 10:00 AM
9:00 – 10:00 AM; 1:00 – 2:30 PM
9:00 – 10:00 AM, 4:00 – 5:00 PM
9:00 – 10:00 AM; 1:00 – 2:30 PM
9:00 – 11:00 AM
Email me with any questions and I will get back to you within 24 hours. Email is the best way to reach me. Please
include in your email your name, course section and a phone number where you can be reached. If you call me on my
office phone after 4pm, I will not get back to you until the next business day.
Course Prerequisite: ACCT 2213 with grade of “C” or better.
CATALOG DESCRIPTION:
An introduction to managerial accounting. Analysis of cost behavior with an emphasis on the accumulation of product
costs and budgeting for planning and performance evaluation. Coverage includes job order costing, process costing,
cost-volume-profit analysis, capital budgeting, standard costs, and departmentalization. Prerequisites: ACCT 2213 with
grade of “C” or better.
TEXTBOOK AND COURSE MATERIALS:
Textbook(s): The following texts may be purchased in the campus bookstore, or you can purchase it directly
from the publisher from the following link:
http://shop.mheducation.com/mhshop/productDetails?isbn=1259375617
Textbook Title:
By:
Published by:
ISBN:
Managerial Accounting w/ Connect
Garrison, Noreen, Brewer
McGraw Hill
1259375617 / 9781259375613
Software:
Computers with the appropriate software (Internet Explorer, MS Office 2010/2013 and Windows 7/8) are available for
your use in the campus computer lab. NOTE: Microsoft Office 2010 and 2013 are available free of charge to students
through download. Directions for download are posted under the Student Resources tab of Blackboard. You may also
get Office 2013 on disk for a nominal charge (under $15) through the campus bookstore.
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Antivirus software is strongly recommended if you are using your HOME computer. You should purchase and install a
commercial antivirus software package or download and install free antivirus software. There are several choices for
free antivirus software at http://www.komando.com/downloads/. Options include Avira and Avast. Also, the free AVG
Antivirus is used by many: http://www.grisoft.com/ww.home-and-office-security-comparison.
Software Copyright:
It is a violation of the law to create unauthorized duplicates of copyrighted microcomputer software. Tulsa Community
College makes every effort to support these copyright agreements and does not support illegal duplication of any
copyrighted material.
GENERAL EDUCATION GOAL STATEMENT:
The General Education Goals are designed to ensure that graduates of Tulsa Community College have the skills,
knowledge, and attitudes to carry them successfully through their work and their personal lives. TCC’s General
Education goals are: Critical Thinking, Effective Communication, Engaged Learning, and Technological Proficiency.
COURSE OBJECTIVES:
Upon successful completion of this course students will be able to—
1.
Distinguish Management Accounting from Financial Accounting.
2.
Classify costs and prepare an income statement and statement of cost of goods manufactured
for a manufacturing company.
3.
Record materials, labor and overhead in a job order cost system.
4.
Develop Activity based costs
5.
Describe a just in time production system and record its transactions.
6.
Prepare cost of production reports using the weighted average method and using the FIFO
method for a process costing system.
7.
Use CVP analysis to compute breakeven points and graph CVP relations.
8. Distinguish between absorption costing and variable costing.
9. Prepare an operating and a financial budget.
10. Prepare a flexible budget for the income statement.
11. Compute standard cost variances for direct materials and direct labor.
12. Make multiple short term business decisions.
13. Use the time value of money to compute the present and future values of single lump sums
and annuities.
TEACHING METHODS:
Class sessions will consist of lectures, demonstrations, discussion, and lab practice. All students will be expected to
come to class and participate.
TRANSFERABILITY:
Please visit with the TCC Counseling Center or the Counseling Center at the college or university to which you plan to
transfer to determine transferability status of this course.
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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.
EVALUATION TECHNIQUES AND GRADING SYSTEM:
Please keep track of your grades and your accumulated score as we progress through the semester.
Learnsmart (online)
Practice Assignments (online)
Homework Assignments (online)
Individual Projects
Group Project
Total points
90 % - 100 %
80 % - 89 %
70 % - 79 %
60 % - 69 %
0 % - 59 %
=A
=B
=C
=D
=F
120
240
240
200
200
1000
900 – 1000+ points
800 – 899
700 – 799
600 – 699
0 – 599
Individual Projects:
Several Individual Projects will be assigned throughout the semester that will take the place of exams. Projects will be
comprehensive in nature and require a deep understanding of the concepts. A grading rubric for each project will be
provided.
Group Project:
The group project will be graded in two parts. A research report will be turned in, and the group will present their report
and project in class. A grading rubric for the project will be provided.
Assignments:
Homework: Homework assignments will be completed using McGraw Hill’s Connect. You will need to have your
Connect log in set up the FIRST WEEK OF CLASS in order to stay on top of assignments. If you are unable to
purchase the McGraw Hill code right away, temporary access is an option. We will go over how to set up Connect
through Blackboard the first week of class. Do not attempt to set it up on your own before we discuss it in class.
There are practice assignments with unlimited attempts and then homework assignments with 2 attempts. You should
do the practice assignments as many times as you need to make sure you understand the material before attempting the
homework. You will not have all of the “helps” (videos) available on the homework. If you get stuck on the homework
assignments, do not hesitate to send me an email with the assignment and question number you are working on. I will
be able to view your homework in progress and give you feedback to help you with the problem.
MAKE-UP AND LATE ASSIGNMENTS POLICY:
You MUST obtain prior permission to take an exam late. You may call or e-mail me if an emergency arises. Exams
taken late may have a 5% penalty off the total grade and may be more difficult than the regularly scheduled exam!!!
Exams must be made up within one week of the original exam date. There are no exceptions that will be made if the
exam is not made up on time. Homework will be accepted after the due date, but there will be a 25% deduction per day
on all homework turned in late.
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EXTRA CREDIT:
The maximum extra credit one student can receive in one course is 50 points.
Throughout the semester there are numerous ways to earn extra credit through our local Phi Beta Lambda chapter. This
is accomplished by participation in community service and fund raising activities sponsored by our
organization. However, the most benefit comes from being an active member of Phi Beta Lambda for that reason the
following extra credit opportunities are available to you:
Points Possible
 Participation in the State Leadership Conference
20
 Attend open house or a general meeting and learn about PBL
05
 Attend regularly (at least 3 meetings/semester)
10
 Service
o As an officer, fund raising committee head, SGA rep
10
o Committee member
05
o Community Service
05/event
 Maximum Possible PBL Extra Credit Points
50
ATTENDANCE:
Regular class attendance is essential to success in this course. Often, explanations or changes in assignments are
provided in class. You are held responsible for all materials covered during your absence and any announcements made
during the class period. If you must miss a class, please make arrangements with another class member to obtain any
lecture notes, handouts, or assignments. You may also print handouts and assignment directions from our Blackboard
class site. When discussion questions are posed, all students are expected to contribute.
Attendance Withdrawal Information
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Attendance records will be kept in accordance with the TCC policy.
Attendance in this class is taken each class meeting morning and afternoon;
o Please sit in the same seat so I can associate your name with your face.
If you cannot complete the class, formal withdrawal procedures should be followed to receive a “W” or to
change to audit.
If you do not officially withdraw, it may affect your Grade Point Average. Please check your academic
calendar for last day to withdraw.
Note: You will receive an AW (Academic Withdrawal) for non-participation in class whether it is on-line
or on-campus.
o If you have significant absences with 30% or less of required points by mid-term, you will be
withdrawn. If you have earned 31-59.4%, you will receive an F
 An “F” affects your grade point average
 An “AW” does not, but is posted just like a “W” on your transcript
o Academic Withdrawals (AW) and “F’s” both affect financial aid.
COMMUNICATIONS:
Required email address: Students now have a Microsoft Office 365 email address. You can access your email
through the MyTCC log in on the TCC webpage www.tulsacc.edu. The user ID is your T number with the T in front
and the password defaults to your birthday in 6 digit format.
The format for your email address will be Firstname.lastname@tulsacc.edu.
Tip: take your current MyTCC or TCCNet user name and add @tulsacc.edu to the end of it. Some students with
common names have a number at the end of their MyTCC or TCCNet user name. This number will also be part of the
Office 365 email address.
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).
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Please check blackboard regularly. Announcements and class cancellations will be posted there. I will also send out an
email alerting you of class cancellations.
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.
Computers are in the classroom for completion of assignments. During lectures, please be respectful and DO NOT
check email or surf the web. Cell phones should not be used in class, unless directed to as part of an in class assignment.
ACADEMIC INTEGRITY – PLAGIARISM:
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:
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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.
SYLLABUS CHANGES:
Occasionally, changes to the syllabus may be necessary. Students will be notified of any changes to the syllabus in
writing or via Blackboard announcement.
COMPUTER SERVICES ACCEPTABLE USE:
Access to computing resources is a privilege granted to all TCC faculty, staff, and students. Use of TCC computing
resources is limited to purposes related to the College’s mission of education, research, and community service. Student
use of technology is governed by the Computer Services Acceptable Use Statements/Standards found in the TCC
Student Code of Conduct Policy Handbook. This handbook may be obtained by contacting any Student Activities or
Dean of Student Services office.
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.
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.
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Managerial Accounting
Assignments/Exams/Projects Due Dates
Spring 2015 Tentative Timeline
Date (Week of)
March 9
Reading
Syllabus
Chapter 1
Chapter 15
Subject
BB, Connect, Etc.
Managerial Accounting: An Overview
Financial Statement Analysis
March 16-22
No Class
Spring Break
March 23
Chapter 2
Chapter 3
Managerial Accounting & Cost Concepts
Job-Order Costing
March 30
Chapter 4
Chapter 5
Process Costing
Cost-Volume-Profit Relationships
April 6
Chapter 6
Chapter 7
Variable Costing
Activity-Based Costing
April 13
Chapter 8
Chapter 9
Master Budgeting
Flexible Budgets
April 20
Chapter 10
Chapter 11
Standard Costs & Variances
Decentralized Performance Measurement
April 27
Chapter 12
Chapter 13
Differential Analysis
Capital Budgeting Decisions
May 4
Group Project Presentations
*Due Dates for Assignments/Quizzes/Exams: Can be found on Blackboard/ Connect.