Portland Community College
Course Syllabus
Fall 2015
Course
BA213 Principles of Accounting III (Managerial Accounting)
3 Credit Hours
Instructor
Michael Dimond
michael.dimond@pcc.edu
voice mail:
503-208-5725
Office hours: by appointment
Course Description
Covers managerial accounting: the cost/volume/profit relationship, manufacturing costs,
cost decisions, management planning, budgeting and responsibility accounting.
Course Prerequisites:
To enroll in any BA class at PCC, students must meet the following requirements:
RDG 115, WR 115, MTH 20
In addition, you need to have completed BA 211.
Intended Outcomes for the Course:
Upon successful completion of BA 213, the student should be able to:
1. Demonstrate an understanding of the basic Managerial Accounting concepts
2. Apply basic managerial accounting to business transactions and activities
3. Communicate effectively using standard business and accounting terminology
Competencies and Skills:
Students completing BA 213 should have acquired the following competencies and skills:
1. understanding of cost flows
2. understanding of allocated costs
3. knowledge of capital budgeting
4. understanding of the nature of relevant costs
5. understanding of standard costs
6. able to distinguish between job order and process costing
7. understanding of cost/volume/profit relationships
8. understanding of segment reporting
Prerequisites
WR 115, RD 115, and MTH 20. BA 111 is highly recommended.
Required Items
Managerial Accounting (custom edition packaged with ConnectPlus access code card)
14th edition 2012, Garrison, Noreen & Brewer, McGraw-Hill Irwin
The textbook can be purchased at the bookstore on any of the main PCC campus
locations (Sylvania, Rock Creek, Cascade, Southeast Center). You can also order the
textbook through PCC’s online bookstore at:
http://www.pcc.edu/resources/bookstore/buy.html Note: If you purchase a used text, you
will also need to purchase the access code for the Connect homework manager in order
to submit your assignments.
Access to Microsoft Excel, Powerpoint and Word, as well as Adobe Acrobat.
You will also require access to email and to the internet.
Grading
Grades are based on 100 points total, broken out as follows:
Assigned Problems (on Connect):10 points
Exam #1: 30 points
Exam #2: 30 points
Final Exam: 30 points
A = 90-100, B = 80-89, C = 70-79, D = 60-69, F = 59 or less.
Academic Help at PCC:
Student Success Center: CC 204 | 503-977-4540 (Live and online accounting tutors)
http://www.pcc.edu/resources/tutoring/sylvania/student-success/math-center/
Academic Integrity Policy:
Students of Portland Community College are expected to behave as responsible members
of the college community and to be honest and ethical in their academic work. PCC
strives to provide students with the knowledge, skills, judgment, and wisdom they need to
function in society as educated adults. To falsify or fabricate the results of one's research;
to present the words, ideas, data, or work of another as one's own; or to cheat on an
examination corrupts the essential process of higher education.
Students with documented disabilities who may need accommodations, who have any
emergency medical information the instructor should know of, or who need special
arrangements in the event of evacuation, should contact the instructor as early as
possible, no later than the first week of the term.
Assignment and exam dates may be changed by the instructor in response to
circumstances.
Proposed Course Schedule:
Week:
Week 1
Week 2
Week 3
Week 4
Week 5
Week 6
Week 7
Week 8
Week 9
Week 10
Week 11
Finals
Date:
21-Sep
23-Sep
28-Sep
30-Sep
5-Oct
7-Oct
12-Oct
14-Oct
19-Oct
21-Oct
26-Oct
28-Oct
2-Nov
4-Nov
9-Nov
11-Nov
16-Nov
18-Nov
23-Nov
25-Nov
30-Nov
2-Dec
Chapters:
Ch 1 & 2
Module:
Intro & Fundamentals
Ch 3 & 4
Job vs Process Costing
Exam #1
Ch 5 & 6
Variable Costing & CVP
Ch 8, 9 & 13
Budgeting
Exam #2
Holiday
Ch 10, 11 & 12
Analysis for Decision-making
Final Exam