ACCT 112 | Accounting 2 - MoserCollegeHypermediaSyllabi

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ACCT 112
Managerial Accounting
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Benedictine Hallmarks 2011-2012
STABILITY  STEWARDSHIP
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Addresses the educational
needs of adult students by
developing and providing
engaging, relevant and
accelerated programs.
blended model
ACCT 112
Enhances scholarship,
leadership skills, social
responsibility, and promotes
life-long learning.
Provides high-quality, easily
accessible educational
opportunities for adult
learners.
Enables adults to earn
specific undergraduate and
graduate degrees while
maintaining their personal and
professional commitments.
Accounting 112
instructor version
Develops new degree and
non-degree programs that
address the expressed needs of
the professional community.
content links index
about this document
about Moser College
about blended learning
hallmarks of a Benedictine education
student expectations
attendance policy
financial aid
submission of work
library resources
services for students with disabilities
Academic Honesty Policy
APA formatting and style
netiquette
course overview
required textbooks
grading scale
IDEA objectives
IDEA description
learning outcomes
course schedule
Moser College Mission
Statement: Moser College
embodies the values of respect,
excellence, collaboration, and
professionalism. We are
committed to delivering
innovative and dynamic
programs designed for adult
students who are dedicated to
enhancing their professional,
local, and global communities.
Moser College Vision
Statement: To be one of the
premier university colleges in
the nation.
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience
Discipline  Humility  Stewardship  Hospitality  Community
Benedictine
University
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about
expectations
Margaret and Harold Moser Center
1832 Centre Point Circle
Naperville, IL 60563
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course
overview
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outcomes
Phone: (630)schedule
829-6289&
IDEA
sessions
Fax: (630) 829-1375
http://www1.ben.edu/programs/a
dult_cohorts/mission_vision.asp
2
Content Links
ACCT 112 Managerial Accounting
About Your Program at Benedictine University – Moser College
About This Document
This is a hypermedia document – it has been built to mimic navigation on the
web. This document can also be viewed as a presentation or it can be printed
like a traditional document. We use this sort of document because it allows for
navigation links (hyperlinks) to text, graphics, audio/video, and the web. This
type of document also allows you to navigate in a nontraditional, nonlinear way
– by following the page links you are not bound to read or flip through the
document in any sort of order. This is yet another example of Moser College’s
commitment to advancements in technology and blended learning.
About Moser College
The Moser College of Adult & Professional Studies delivers its curricular
programs in a specifically designed structure deliberately oriented for working,
adult learners. The Moser College is committed to providing a learning
environment which extends beyond the classroom and is designed specifically
to meet the needs of its students and their employers by bringing a quality
educational experience without requiring the student to relocate or travel
extensively beyond their home area. Benedictine University's Moser College of
Adult & Professional Studies is fully accredited by the Higher Learning
Commission of the North Central Association of Colleges and Schools*.
* http://www.ben.edu/academic_programs/moser/about/index.cfm
About Blended Learning
Blended learning is the integration of different learning environments: mainly the
online format with the face-to-face format, but may also include mobile learning.
Blended learning, also referred to as hybrid learning, relies on both the advantages
of digital/technology innovation and the methods of face-to-face instruction. At
Moser College, we use blended learning by combining asynchronous online
classroom sessions with a face-to-face classroom environment. We alternate
between the online session and the face-to-face session in 5-week courses, with
the A session being face-to-face and the B session being online.
hallmarks of a Benedictine Education:
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
3
About
ACCT 112 Managerial Accounting
The Ten Hallmarks of a Benedictine Education
A Benedictine Education
Based on the Rules of Saint Benedict, a Benedictine
Education is based on the Benedictine Wisdom
Tradition that sets as its goals the transformation of the
Human mind AND Heart and has at its foundation “The
Ten Hallmarks of a Benedictine Education”.
The Ten Hallmarks
Each academic year Moser College will be celebrating
two of the Hallmarks. This academic year 2011-2012,
the Hallmarks Stability and Stewardship have been
chosen. The ten hallmarks are:
1. Love of Christ and Neighbor
2. Prayer: a Life marked by liturgy, lection and
Mindfulness
3. Stability: commitment to the daily life of this place,
its heritage and tradition
4. Conversatio: the way of formation and
transformation
5. Obedience: a commitment to listening and
consequent action
6. Discipline: a way toward learning and freedom
7. Humility: knowledge of self in relation to God,
others and creation
8. Stewardship: responsible use of creation, culture
and the arts
9. Hospitality: openness to others
10. Community: call to serve the common good
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Portrait (1926) by Herman Nieg
(1849–1928); Heiligenkreuz Abbey, Austria
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
4
Hallmarks
ACCT 112 Managerial Accounting
Student Expectations
Expectations of Students
In order to get the maximum use of the time available, it is expected that you
will:
•
Read the material to be covered in the class and complete required
assignments prior to attending the class/session;
•
Arrive/login to class/session prepared to participate actively;
•
Be prepared to actively participate in the collaborative activities of each
class/session; and
•
Always feel free to seek additional help from the instructor when the need
arises.
Attendance Policy
Students may not miss more than 25% of the live classroom sessions. Doing so
will result in an F for the course.
financial aid information
Submission of Work
All assignments are to be submitted into Desire 2 Learn (D2L) unless otherwise noted by instructor.
Assignments must be submitted by due date. Any assigned work submitted late for any unexcused
reason will receive a lowered grade. Please refer to your instructor’s late work policy located in D2L.
In the event that you miss an examination for due cause, arrangements must be made with the
instructor for a make-up examination. Important criteria concerning the submission of work:
•
Make-up examinations may differ from the original class examination.
•
Per University policy, assignments cannot be accepted by an instructor after the last day of the course.
•
Only discussions threads posted by 11:59 pm CST on the due date will count for grading purposes.
information concerning netiquette:
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
5
Expectations
ACCT 112 Managerial Accounting
Financial Aid Information
Applying for Financial Aid
A college education is one of the largest financial investments a family will make. We believe that an education
from Benedictine University will provide valuable returns throughout a student's lifetime. The Office of Financial
Aid is dedicated to helping students and their families make a Benedictine University education affordable. We
view the process of financing an education as a partnership. Although the student and his/her family have primary
responsibility for meeting college costs, Benedictine University, as well as the federal and state governments have
a variety of financial aid programs available to students who need financial assistance.
Types of Financial Aid
Benedictine University's Office of Financial Aid administers a variety of federal, state
and institutional programs of student financial assistance. All financial aid recipients
must maintain satisfactory academic progress in accordance with the published,
"Satisfactory Academic Progress Policy for Financial Aid Recipients.“
•
After completing the financial aid application process, the student will receive a
financial aid award notification letter. The award letter will include the
program(s) that the student is eligible to receive and the award amount(s).
•
Grants/Scholarships - Grants and scholarships are considered to be gift
assistance. This means the awards do not have to be repaid.
•
Loans - Loans are considered to be a form of self-help assistance. Loan programs
provide funds for educational purposes and are paid back with interest.
•
Employment - Part-time jobs on campus are available to students through the
University and Federal Work-Study program. Students working on campus
receive a bi-weekly paycheck.
•
Applying for Financial Aid – All students applying for financial aid are asked to
complete the Free Application for Federal Student Aid (FAFSA).
FAFSA – Free Application for Federal Student Aid
The FAFSA is required for all federal, state (Illinois residents) and Benedictine University need-based assistance.
It should be completed as soon as possible after January 1st. Applying online with FAFSA on the Web at
www.fafsa.gov is faster and easier than using a paper FAFSA. Have your completed U.S. Federal Income Tax
returns readily available when completing the FAFSA. Include Benedictine University's school code:
001767 so the results of your FAFSA application will automatically be sent to our financial aid office. Sign you
FAFSA with a Federal Student Aid PIN. Apply for a PIN at www.pin.ed.gov. If you are providing parent
information, one parent must also sign you FAFSA.
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
6
Financial Aid
ACCT 112 Managerial Accounting
About Netiquette
What is Netiquette?
"Netiquette" stands for "Internet Etiquette", and refers to the set of practices which help to make the online
experiences pleasant for all involved. As you might expect, netiquette, like other forms of etiquette, is about
courtesy, manners, codes of behavior, protocols and respect. Netiquette primarily focuses on how we interact with
one another online, by being aware of: our use of language, others’ cultural background, conventional norms, and
other behaviors. Below you will find guidelines concerning the basics of online interaction. If it isn’t something you
would say or do in the face-to-face classroom, it is probably inappropriate in the online class as well.
Netiquette Basics
1. Follow the Golden Rule (“One should treat others as one would like others to treat oneself”)
2. Be ethical, fair, tolerant and mindful of others – avoid stereotyping, judgment and prejudice
3. Know the boundaries of particular cyberspaces – what is acceptable in a text or chatroom with friends may
not be appropriate in a classroom or in an online conversation with an instructor
4. Respect the time of others by: 1) using descriptive subject lines, 2) resizing images for the web, 3) providing
links instead of copying and pasting content, 5) using white space by inserting blank lines between paragraphs
and headers and 6) limiting your use of attachments
5. Copy the minimum number of people – it is tempting to send “email” or “message blasts” because it is easier
for the poster, but it is not easier for the reader
Inappropriate Online Usage
1. Avoid “flaming” – flaming is sending offensive, insulting or criticizing messages. This happens more often
online then in face-to-face interaction, because there is an illusion of anonymity.
2. Flaming is neither productive nor appropriate for the learning environment
3. Always avoid flaming when it comes to content and opinions, but also avoid it when it comes to grammar,
punctuation and spelling corrections
4. Avoid using CAPS if possible and never type messages in ALL CAPS – this is considered yelling and is often
seen as a form of aggression
5. Use emoticons ( :) , :( , :-) ) sparingly and avoid the use of JK, BRB, LOL and other text language
Confidentiality and Privacy
1.
2.
3.
4.
Email, messaging and posting are forms of written record and are just as permanent as a letter or document
Do not publicize your own or others’ personal information (such as email, phone numbers, last names etc.)
Respect copyright and cite any and all sources
Do not expect that your communications are private, instead assume all communications are public
For more information please review Netiquette by Virginia Shea
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
7
Netiquette
ACCT 112 Managerial Accounting
Resources for Success
Benedictine’s Library Resources
Benedictine University Libraries strive to provide the resources for all of your academic and research
needs. Providing access to over 120 databases, 200,000 books and eBooks, and helpful librarians 7
days a week, we are here to assist you in person and online.
The primary mission of the Benedictine University Library is to provide library resources and services
that support the Benedictine University community and meet its academic and research needs. To
support our mission, the Library has made provisions for all students to gain access to important
academic resources through the Benedictine Library Website. As you begin your academic journey
please take note of these key concepts that will affect that access:
•
Entry into academic databases and most Library resources must be made through the Benedictine
Library Website at www.ben.edu/library
•
Within one week of your official enrollment your patron information will be automatically entered
into the library system, where once entered, you will be able to check out books and access
databases
•
When off-campus you will be prompted by authentication software (a proxy server) to provide
your Library ID number and last name to access article databases and request books. This software
proxy server confirms that you are a current Benedictine University student and thus allowed
access
•
Your Library ID number is a combination of the Benedictine Library prefix 2281100 and your
seven-digit student ID number (also called your “b” number). Thus 2281100XXXXXXX is
the Library ID number with X’s being the seven digit student number. This number is prominently
located just below the barcode on your Benedictine ID card
•
For further information on any aspect of Library resources and access please call or write the
Benedictine Library Reference Desk at 630-829-6057 or libref@ben.edu. Please take note of
Library hours and staff directory located on the Library Website under About the Library and feel
free to contact us about any concern or need you might have
additional resources for student success:
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
8
Library
ACCT 112 Managerial Accounting
Resources for Success
University Academic Honesty Policy
The search for truth and the dissemination of knowledge are the central missions of a university.
Benedictine University pursues these missions in an environment guided by our Roman Catholic
tradition and our Benedictine Heritage. Integrity and honesty are therefore expected of all University
students. Actions such as cheating, plagiarism, collusion, fabrication, forgery, falsification,
destruction, multiple submission, solicitation, and misrepresentation are violations of these
expectations and constitute unacceptable behavior in the University community.
To access the complete Academic Honesty Policy, which includes student responsibility, responsibility
and authority of faculty, violations, reporting and communicating, responsibilities of the provost,
appeals, composition of the academic appeals board, procedures of the academic appeals board, and
records, please select the following link: www.ben.edu/ahp
APA Formatting and Style
All course assignments must use APA citation and formatting. This is a
mandatory requirement for all assignments, including discussions, if a
publication or other work is being referenced. For more information on
APA, please see the APA Style section at the website of the American
Psychological Association, linked here: www.apa.org/
APA resources for students: www.apa.org/about/students.aspx
Services for Students with Disabilities
Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act (ADA) of 1990
prohibit discrimination against individuals with disabilities by standing provision of reasonable
accommodations to make programs and activities accessible to qualified individuals with disabilities.
If you have a documented learning, psychological, or physical disability, you may be eligible for
reasonable academic accommodations or services. To request accommodations or services, please
contact the Student Success Center, Krasa Center - 012A, 630-829-6340. All students are expected to
fulfill essential course requirements. The University will not waive any essential skill or requirement
of a course or degree program.
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
9
Other Resources
ACCT 112 Managerial Accounting
Individual Development and Educational Assessment
IDEA Objectives
•
Acquiring skills in working with others as a member of a team.
•
Developing creative capacities (writing, inventing, designing,
performing in art, music, drama, etc.)
•
Gaining a broader understanding and appreciation of intellectual/
cultural activity (music, science, literature, etc.)
•
Developing skill in expressing oneself orally or in writing.
•
Learning how to find and use resources for answering questions or
solving problems.
•
Developing a clearer understanding of, and commitment to, personal
values.
•
Learning to analyze and critically evaluate ideas, arguments, and
points of view.
•
Acquiring an interest in learning more by asking questions and
seeking answers.
IDEA Description
The IDEA student survey focuses on the instructor’s learning objectives for the course and on the
progress each student made toward achieving those objectives. By answering thoughtfully and
honestly, your ratings and comments will be much more helpful – to the instructor, the department
chair, and the dean of the college. As students, you should also know that student ratings and
comments have been used to help evaluate courses and to improve the educational experience at
Benedictine University. The appropriate standard of conduct with respect to student surveys is
thoughtful comments and constructive criticism – respectfully communicated.
A Focus on Learning
“The IDEA Student Ratings system looks at instruction in terms of its endgame. Rather than
emphasizing teaching style or personality, the IDEA system focuses on student learning and the
methods used to facilitate it.” – from the IDEA website: www.theideacenter.org/node/5
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
10
IDEA
ACCT 112 | Accounting 2
Faculty Evening Course Overview
Course Description
Principles of managerial accounting; including cost accounting, planning and control systems,
and analysis and interpretation of financial statements.
Course Materials
Required Textbook and Materials
Nobles, T., Mattison, B., Matsumura, E. (2013). Financial & Managerial Accounting (4th ed.) Upper
Saddle River, NJ: Pearson ISBN-13: 9780133251241
MyAccountingLab access from http://www.myaccountinglab.com
Technological Computer Requirements
Students in the Blended program will need: High-speed Internet access; a sound card and speakers;
Windows XP (minimum)/Windows 7 (recommended) or Mac OS X 10.5 or higher; and Firefox 3.6 or
higher. It is also highly recommended that students have access to a microphone or webcam for
optional audio/videoconferencing.
Discussion Forum Guidelines
The Course Grading Scale
A
=
4.00
90 - 100%
EXCELLENT
B
=
3.00
80 – 89%
GOOD
C
=
2.00
70 – 79%
SATISFACTORY
D
=
1.00
60 – 69%
PASS
F
=
0.00
BELOW 60%
FAIL
I
=
INC
INCOMPLETE
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To receive a minimum passing grade, students must
make a post to each discussion question for that
week by day 4 of each week and respond to at least
two other postings by the end of the week. Individual
Posts are worth up to 5 points and the total
Response Posts are worth up to 5 points total. Each
discussion will total up to 10 points.
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
11
Course Overview
ACCT 112 | Accounting 2
Faculty Evening Course Outcomes Based in Bloom’s Taxonomy
Wk
Bloom’s
Level
Learning Objective
Benedictine Hallmark
and/or IDEA Objective
Assignment
Pts
1A
5 - Prepare
Retained Earnings, Income
Statement, Statement of Cash
Flows and Financial Statement
Analysis.
Hallmark: Humility
IDEA Objective: Prepare #3
Learning to Apply Course Material
Individual Chapter Problems
14-16
10 pts.
3- Demonstrate
Elaborate on the differences of
cash flows, build vertical
analysis of financial statements
IDEA Objective: Cognitive #9
Learning how to find and use
resources for solving problems
Chapter Problems 14 - 16
6 - Creating
Create a short and long term
forecast using financial
statements of a company in the
S&P 500
IDEA Objective: Teaching #1
Gaining factual knowledge
In- Class activity “Introduce
PBL” Steps 1 & 2
Final
Project
1B
4 - Describe
Describe how trend analysis can
be used to misrepresent data in
favorable ways.
IDEA Objective: Cognitive #11
Learning to analyze & critically
evaluate ideas, argument and
points of view
Topic: Trend Analysis.
Discussion Post and two
Response Posts on D2L
10 pts
2A
5 - Prepare
Introduction to Job and Process
Costing.
IDEA Objective: Prepare #1
Gaining factual knowledge
Individual Chapter Problems
17-18
10 pts.
5 - Evaluating
Assess your knowledge
IDEA Objective: Cognitive #2
Learning fundamental principles
Quiz 1 – Chapters 14 -18
20 pts.
6 - Creating
Decide how your company will
look in the future: growth,
acquisition, etc.
IDEA Objective: Teaching #1
Gaining factual knowledge
PBL steps 3 & 4
Final
Project
4 - Identify
Describe the differences
between process costing and
job order costing.
IDEA Objective: Cognitive #9
Learning how to find and use
resources for solving problems
Chapter Problems 17 - 18
2B
5 - Explain
Job costing requires a large
amount of data and the
accuracy of this
information is crucial. How
specifically would you insure
your data is correct?
IDEA Objective: Cognitive #11
Learning to analyze & critically
evaluate ideas, argument and
points of view
Topic: Costing. Discussion
Post and two Response
Posts on D2L
10 pts
3A
5 - Prepare
Cost-Volume Profit Analysis and
Variable costing.
IDEA Objective: Prepare #3
Learning to Apply Course Material
Individual Chapter Problems
19-21
10 pts.
4 - Identify
Identify the effects of various
adjustments to production
systems
IDEA Objective: Cognitive #9
Learning how to find and use
resources for solving problems
Chapter Problems 19-21
6 - Creating
Outline ideas to implement
growth strategies for the
selected Company in the short
term (1 – 3 years).
IDEA Objective: Prepare #3
Learning to Apply Course Material
PBL step 5
Final
Project
about Bloom’s Taxonomy
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Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
12
Learning Outcomes
Faculty Evening
Wk
ACCT 112 | Accounting 2
>
Course Outcomes
Based in
Bloom’s Taxonomy
Bloom’s
Level
Learning Objective
Benedictine
Hallmark and/or
IDEA Objective
Assignment
Pts
3B
6 - Defend
Discuss how Cost-Volume-Profit
analysis is utilized in daily
business decision from small
business to large corporations
IDEA Objective: Cognitive #9
Learning how to find and use
resources for solving problems
Topic: Cost-Volume-Profit (CVP)
Discussion Post and two
Response Posts on D2L
10 pts
4A
5 - Prepare
Master budgets and flexible
budgeting analysis for
maximizing profitability
IDEA Objective: Prepare #3
Learning to Apply Course
Material
Individual Chapter Problems 2223
10 pts.
5 - Evaluating
Assess your knowledge
IDEA Objective: Cognitive #2
Learning fundamental principles
Quiz 2 – Chapters 19-23
20 pts.
6 - Creating
Write a master a flexible
budget for a S&P corporation
IDEA Objective: Prepare #3
Learning to Apply Course
Material
PBL step 6
Final
Project
4 - Identify
Create performance reports for
responsibility centers and
account for traceable and
common shared fixed costs.
IDEA Objective: Cognitive #9
Learning how to find and use
resources for solving problems
Chapter Problems 22-23
4B
5 - Explain
Explain how to control
management decisions for the
short term when they are tied
to compensation.
IDEA Objective: Cognitive #11
Learning to analyze & critically
evaluate ideas, argument and
points of view
Topic: Budgeting.
Discussion Post and two
Response Posts on D2L
10 pts
5A
5 - Prepare
Flexible Budgets, Standard
Costs & Performance
Evaluations.
IDEA Objective: Prepare #3
Learning to Apply Course
Material
Individual Chapter Problems 2426
10 pts.
5 - Evaluating
Assess your knowledge
IDEA Objective: Cognitive #2
Learning fundamental principles
Quiz 3 – Chapters 24-26
20 pts.
6 - Creating
Present a summary of findings
based on financial research
IDEA Objective: Prepare #3
Learning to Apply Course
Material
PBL step 7
Final
Project
4 - Describe
Explain the impact of different
capital budgeting methods on
the outcome of an investment
decision
IDEA Objective: Cognitive #9
Learning how to find and use
resources for solving problems
Topic: Capital Investment
Decisions.
Discussion Post and two
Response Posts on D2L
10 pts
5B
Total Points for the Course
Discussion Questions
10 pts ea x 5
= 50 pts
25% of the total points
Written Assignments
10 pts ea x 5
= 50 pts
25% of the total points
Assessments
20 pts ea x 3
= 60 pts
30% of the total points
PBL project/presentation
40 pts x 1
= 40 pts
20% of the total points
Total Points for the Course
= 200 pts
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schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
13
Learning Outcomes
ACCT 112 | Accounting 2
Faculty Evening Course Schedule
Session
Loc.
Class Title
Assignments
01 A
F2F
Retained Earnings, Income
Statement, Statement of Cash
Flows and Financial Statement
Analysis.
•
•
•
•
•
no pre-assignment for session 1A
Review chapters 14-16 pages 808-1005.
Activity: Introduction to my accounting lab
Course expectations
Introduce PBL – Step 1 & 2
01 B
online
Retained Earnings, Income
Statement, Statement of Cash
Flows and Financial Statement
Analysis.
•
•
•
Reading assignment: chap. 14-16 covered in class 1A. Be
prepared to discuss chap. 17-18 in class 2A.
Written Individual assignment: Ch. 14-16
Discussion topic: Trend Analysis
02 A
F2F
Introduction to Managerial
Accounting & Job and Process
Costing.
•
•
•
•
Review chapters 17-18 pages 1006-1143
Activity: My accounting lab problems
Quiz 1 chapters 14-18
PBL steps 3 & 4
02 B
online
Introduction to Managerial
Accounting & Job and Process
Costing.
•
•
•
Reading assignment: chap. 19-21 . Be prepared to discuss
in class 3A.
Written Individual assignment: Ch. 17-18
Discussion topic: Costing
03 A
F2F
Cost-Volume Profit Analysis and
Variable costing.
•
•
•
Review chapters 19-21 pages 1144-1313.
Activity: My accounting lab problems
PBL step 5
03 B
online
Cost-Volume Profit Analysis and
Variable costing.
•
•
•
Reading assignment: chap. 22-23 . Be prepared to discuss
in class 4A.
Written Individual assignment: Ch. 19-21
Discussion topic: Cost – Volume – Profit (CVP)
04 A
F2F
Master budgets and flexible
budgeting.
•
•
•
•
Review chapters 22-23 pages 1314-1469
Activity: My accounting lab problems
Quiz 2 chapters 19-23
PBL step 6
04 B
online
Master budgets and flexible
budgeting.
•
•
•
Reading assignment: chap. 24-26 . Be prepared to discuss
in class 5A.
Written Individual assignment: Ch. 22-23
Discussion topic: Budgeting
05 A
F2F
Responsibility Accounting , Short
Term Decision Making and Capital
Budgeting
•
•
•
•
Review chapters 24-26 pages 1470-1645
Activity: My accounting lab problems
Quiz 3 chapters 24-26
PBL step 7
05 B
online
Responsibility Accounting , Short
Term Decision Making and Capital
Budgeting
•
•
Written Individual assignment: PBL Summary
Discussion topic: Capital Investment Decisions
home
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resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
14
Course Schedule
ACCT 112 | Accounting 2
> Session
Faculty Evening
1A
Learning Objectives
By the end of the week the learner should be able to:
1. Identify retained Earnings, Income Statement, Statement of Cash Flows and Financial Statement Analysis.
2. IDEA Objective: Teaching
3. Hallmark: Humility
Activities, Assignments and Assessments
INDIVIDUAL ACTIVITIES
PROBLEM or PROJECT BASED LEARNING
Multimedia (suggested materials)
Step 1: Introduce the Problem
Log on to My Accounting Lab and tour the areas of study and
homework.
In Class Assignment (suggested activity)
Create a short and long term forecast using financial
statements of a company in the S&P 500
Complete a 6 – 10 page paper with your proposed budget and
future outlook for the company.
Find publicly traded corporations on the internet. Locate
financial statements.
Step 2: Prior Knowledge
In Class Activity (suggested activity)
Identify a company on the S&P 500. Locate the current
financial statements for your chosen Company. Research
competitive and regulatory landscape for the selected
industry.
Review and set course expectations including introducing my
accounting lab. Introduce and demonstrate Accounting to
students while encouraging and easing their fears regarding a
potentially difficult subject. Facilitate an in-class discussion
reviewing chapters 14-16 relating to retained earnings,
Income Statement, the Statement of Cashflows and financial
statement analysis.
In Class Assessment (suggested activity)
In My Accounting Lab, work in groups to solve problems:
Chapter 1 4 p. 856 E14-21
Chapter 15.p. 926 S15-2, S15-4 and S15-7
Chapter 16 p. 990 E16-24 & E16-25
Step 3: Develop the Problem Statement
<develop activities that help students formulate problem
statements that are specific , written and accurate>
Step 4: Brainstorm Solutions
<develop activities that help students brainstorm and list
possible solutions and hypotheses>
Step 5: Develop an Action Plan
<develop activities that help students create action plans and
strategies to implement their solutions>
Step 6: Make a Proposal
<develop activities that help students develop a written
proposal supported by research and data>
Step 7: Present and Review
<develop activities that help students present their findings
and review the success of their action plans>
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
15
Session 1A
ACCT 112 | Accounting 2
Faculty Evening Session 1B
Learning Objectives
By the end of the week the learner should be able to:
1. Identify retained Earnings, Income Statement, Statement of Cash Flows and Financial Statement Analysis.
2. IDEA Objective: Teaching
3. Hallmark: Humility
Activities, Assignments and Assessments
INDIVIDUAL ACTIVITIES
DELIVERABLES
Discussion Question
As we have learned, trend analysis is a powerful and
critical tool for management and investors alike.
Therefore, how can this analytical breakdown be used to
misrepresent data in favorable ways when the truth may
be the opposite? Give several examples how this
happens and discuss how you would propose to eliminate
or minimize these challenges
Written Assignment (due before “A” week)
The initial post must be made mid week, and the response
posts must be made prior to the start of the “A week”
In My Accounting Lab:
Chapter 14 p. 863 P14-32A
Chapter 15 p. 931 E15-15, E15-17 & E15-20
Chapter 16 p. 992 P16-28A
OTHER
Identify a company for PBL project and locate the current
financial statements for your chosen Company. Research
competitive and regulatory landscape for the selected
industry.
Multimedia (suggested materials)
Review presentation in D2L, become familiar with My
Accounting Lab and search financials of publicly traded
companies
Reading Assignment (due before “A” week)
Review chapters 14-16 that were covered in class 1A.
Read chapters 17-18, these will be reviewed in-class during
week 2A.
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
16
Session 1B
ACCT 112 | Accounting 2
> Session
Faculty Evening
2A
Learning Objectives
By the end of the week the learner should be able to:
1. Describe the differences between process costing and job order costing.
2. IDEA Objective: Prepare
3. Hallmark: Humility
Activities, Assignments and Assessments
INDIVIDUAL ACTIVITIES
PROBLEM or PROJECT BASED LEARNING
Multimedia (suggested materials)
Step 1: Introduce the Problem
Review My Accounting Lab
Create a short and long term forecast using financial
statements of a company in the S&P 500
Complete a 6 – 10 page paper with your proposed
budget and future outlook for the company.
In Class Assignment (suggested activity)
Facilitate a review of individual homework/questions from
chapter 14-16. Ensure all questions are answered before
moving to the next topic. Lead a discussion on Chapter 17-18,
Job & Process Costing. elaborate on the importance of job
costing and discuss the differences between job order and
process costing. Detail how critical this process is in the
overall profitability of a firm.
Step 2: Prior Knowledge
Identify a company on the S&P 500. Locate the current
financial statements for your chosen Company.
Research competitive and regulatory landscape for the
selected industry.
In Class Activity (suggested activity)
In My Accounting Lab, work in groups to solve problems:
Chapter 17 p. 1047 E17-27
Chapter 18 p. 1129 P18-30A
Step 3: Develop the Problem Statement
In Class Assessment (suggested activity)
Step 4: Brainstorm Solutions
Quiz 1 on Chapters 14 -18
Decide the strategy for your future as it pertains to growth,
acquisition, etc.
What are some ways your selected company could grow
in their industry?
Step 5: Develop an Action Plan
<develop activities that help students create action plans
and strategies to implement their solutions>
Step 6: Make a Proposal
<develop activities that help students develop a written
proposal supported by research and data>
Step 7: Present and Review
<develop activities that help students present their findings
and review the success of their action plans>
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
17
Session 2A
ACCT 112 | Accounting 2
> Session
Faculty Evening
2B
Learning Objectives
By the end of the week the learner should be able to:
1. Describe the differences between process costing and job order costing.
2. IDEA Objective: Prepare
3. Hallmark: Humility
Activities, Assignments and Assessments
INDIVIDUAL ACTIVITIES
DELIVERABLES
Discussion Question
A large advantage to job costing is that management has
quick access to all costs incurred for each job that’s
completed. A major challenge in job costing is that it
requires a large amount of data and the accuracy of this
information is crucial. How specifically would you insure
your data is correct? Explain how this can impact the
overall productivity of a firm?
Written Assignment (due before “A” week)
Chap. 17 P17-34B (page 1055).
Chap. 18 P18-31A (page 1130).
OTHER
Decide the strategy for your future as it pertains to growth,
acquisition, etc. What are some ways your selected company
could grow in their industry?
The initial post must be made mid week, and the response
posts must be made prior to the start of the “A week”
Multimedia (suggested materials)
Review presentation in D2L, utilize review tools from My
Accounting Lab
Reading Assignment (due before “A” week)
Read chapters 19-21 to be reviewed in-class during week 3A
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
18
Session 2B
ACCT 112 | Accounting 2
Faculty Evening Session 3A
Learning Objectives
By the end of the week the learner should be able to:
1. Discuss how Cost-Volume-Profit analysis is utilized in daily business decision from small business to large corporations
2. IDEA Objective: Cognitive
3. Hallmark: Humility
Activities, Assignments and Assessments
INDIVIDUAL ACTIVITIES
PROBLEM or PROJECT BASED LEARNING
Multimedia (suggested materials)
Step 1: Introduce the Problem
Use My Accounting Lab study guide materials
In Class Assignment (suggested activity)
Review Quiz 1 that was taken in Class 2A. Facilitate a review
of individual and team homework/questions from chapter 1718 Ensure students understand any areas that challenged
them. It’s critical that students grasp the fundamentals before
moving to new topics.
Facilitate an in-class discussion reviewing chapters 19-21,
Cost-Volume-Profit (CVP) analysis and Variable costing
decisions. Engage the students in a discussion on cost
behavior. Provide common real-life examples of fixed,
variable and mixed costs to further their understanding of
costs. Introduce and elaborate basic CVP analysis and how
this relates to a firms profitability and decision making.
In Class Activity (suggested activity)
In My Accounting Lab, work in groups to solve problems:
Chapter 19 page 1186 E19-17 & page 1191 E19-27
Chapter 20 page 1255 P20-34A
Chapter 21page1304 P21-29A
Create a short and long term forecast using financial
statements of a company in the S&P 500
Complete a 6 – 10 page paper with your proposed budget
and future outlook for the company.
Step 2: Prior Knowledge
Identify a company on the S&P 500. Locate the current
financial statements for your chosen Company. Research
competitive and regulatory landscape for the selected
industry.
Step 3: Develop the Problem Statement
Decide the strategy for your future as it pertains to growth,
acquisition, etc.
Step 4: Brainstorm Solutions
What are some ways your selected company could grow in
their industry?
Step 5: Develop an Action Plan
In Class Assessment (suggested activity)
Review questions at the end of each chapter
Outline ideas to implement growth strategies for the selected
Company in the short term (1 – 3 years).
Step 6: Make a Proposal
<develop activities that help students develop a written
proposal supported by research and data>
Step 7: Present and Review
<develop activities that help students present their findings
and review the success of their action plans>
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
19
Session 3A
ACCT 112 | Accounting 2
Faculty Evening Session 3B
Learning Objectives
By the end of the week the learner should be able to:
1. Discuss how Cost-Volume-Profit analysis is utilized in daily business decision from small business to large corporations
2. IDEA Objective: Cognitive
3. Hallmark: Humility
Activities, Assignments and Assessments
INDIVIDUAL ACTIVITIES
DELIVERABLES
Discussion Question
This week we discussed Cost Volume profit analysis and
how it can provide important answer in a relatively quick
manner. Can this method be used for all companies
regardless of their industry? Are there weakness to this
methodology? If so how would you suggest mitigating
them?
The initial post must be made mid week, and the response
posts must be made prior to the start of the “A week”
Written Assignment (due before “A” week)
Chapter 19 page 1187 E19-18 & page 1191 E19-28
Chapter 20 page 1258 P20-39B
Chapter 21 page 1307 P21-34B
OTHER
Outline ideas to implement growth strategies for the selected
Company in the short term (1 – 3 years) and apply the
information to your PBL.
Multimedia (suggested materials)
Review presentation in D2L, utilize review tools from My
Accounting Lab
Reading Assignment (due before “A” week)
Read chapters 22-23 will be reviewed in-class during week
4A
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
20
Session 3B
ACCT 112 | Accounting 2
> Session
Faculty Evening
4A
Learning Objectives
By the end of the week the learner should be able to:
1. Master budgets and flexible budgeting analysis for maximizing profitability
2. IDEA Objective: Prepare
3. Hallmark: Humility
Activities, Assignments and Assessments
INDIVIDUAL ACTIVITIES
PROBLEM or PROJECT BASED LEARNING
Multimedia (suggested materials)
Step 1: Introduce the Problem
Use My Accounting Lab study guide materials
Create a short and long term forecast using financial
statements of a company in the S&P 500
Complete a 6 – 10 page paper with your proposed
budget and future outlook for the company.
In Class Assignment (suggested activity)
Facilitate a review of individual and team
homework/questions from chapter 19-21. Ensure students
understand any areas that challenged them. It’s critical that
students grasp the fundamentals before moving to new
topics.
Lead an in-class discussion reviewing chapters 22-23 ,Master
& Flexible budgeting. Construct and detail the specific capital
budgeting methods used in the real-world. Elaborate how
and why they are used in company’s today. Discuss the
importance of budgeting and responsible accounting.
In Class Activity (suggested activity)
In My Accounting Lab, work in groups to solve problems:
Chapter 22 page 1370 E22-25
Chapter 23 page 1451 E23-16
In Class Assessment (suggested activity)
Step 2: Prior Knowledge
Identify a company on the S&P 500. Locate the current
financial statements for your chosen Company.
Research competitive and regulatory landscape for the
selected industry.
Step 3: Develop the Problem Statement
Decide the strategy for your future as it pertains to growth,
acquisition, etc.
Step 4: Brainstorm Solutions
What are some ways your selected company could grow
in their industry?
Step 5: Develop an Action Plan
Quiz 2 covering chapters 19-23
Outline ideas to implement growth strategies for the
selected Company in the short term (1 – 3 years).
Step 6: Make a Proposal
Write a master a flexible budget for a S&P corporation
Step 7: Present and Review
<develop activities that help students present their findings
and review the success of their action plans>
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
21
Session 4A
ACCT 112 | Accounting 2
Faculty Evening Session 4B
Learning Objectives
By the end of the week the learner should be able to:
1. Master budgets and flexible budgeting analysis for maximizing profitability
2. IDEA Objective: Prepare
3. Hallmark: Humility
Activities, Assignments and Assessments
INDIVIDUAL ACTIVITIES
DELIVERABLES
Discussion Question
This week we learned about flexible budgeting and
decision making. Certain decisions can be made for short
term profitability at the expense of long term financial
stability. Management bonuses are often tied to short
term profitability. Is this a good or bad thing and what
controls should be in place?
Written Assignment (due before “A” week)
Chapter 22 page 1377 P22-38A
Chapter 23 page 1455 P23-26A
OTHER
Complete PBL presentation for in-class week 5A
The initial post must be made mid week, and the response
posts must be made prior to the start of the “A week”
Multimedia (suggested materials)
Review presentation in D2L, utilize review tools from My
Accounting Lab
Reading Assignment (due before “A” week)
Read chapters24-26 that will be reviewed in-class during
week 5A.
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
22
Session 4B
ACCT 112 | Accounting 2
Faculty Evening Session 5A
Learning Objectives
By the end of the week the learner should be able to:
1. Elaborate why companies use performance evaluations systems.
2. IDEA Objective: Prepare
3. Hallmark: Humility
Activities, Assignments and Assessments
INDIVIDUAL ACTIVITIES
PROBLEM or PROJECT BASED LEARNING
Multimedia (suggested materials)
Step 1: Introduce the Problem
Use My Accounting Lab study guide materials
Create a short and long term forecast using financial
statements of a company in the S&P 500
Complete a 6 – 10 page paper with your proposed
budget and future outlook for the company.
In Class Assignment (suggested activity)
Review Quiz 2 and individual and team homework/questions
from chapter 22-23. Ensure students understand any areas
that challenged them. It’s critical that students grasp the
fundamentals before moving to new topics.
Lead a discussion on Chapter 24-26, Responsibility
accounting, short term decision and capital investments
Step 2: Prior Knowledge
Identify a company on the S&P 500. Locate the current
financial statements for your chosen Company.
Research competitive and regulatory landscape for the
selected industry.
In Class Assessment (suggested activity)
Step 3: Develop the Problem Statement
Presentations
Decide the strategy for your future as it pertains to growth,
acquisition, etc.
Step 4: Brainstorm Solutions
What are some ways your selected company could grow
in their industry?
Step 5: Develop an Action Plan
Outline ideas to implement growth strategies for the
selected Company in the short term (1 – 3 years).
Step 6: Make a Proposal
Write a master a flexible budget for a S&P corporation
Step 7: Present and Review
Present the findings of the investment research to include
a recommendation
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
23
Session 5A
ACCT 112 | Accounting 2
Faculty Evening Session 5B
Learning Objectives
By the end of the week the learner should be able to:
1. Elaborate why companies use performance evaluations systems.
2. IDEA Objective: Prepare
3. Hallmark: Humility
Activities, Assignments and Assessments
INDIVIDUAL ACTIVITIES
DELIVERABLES
Discussion Question
Capital budgeting and capital investment decisions are not
an exact science. We learned several methods this week.
If you were making the final decision on investing $20
million dollars into several projects which method/methods
would you favor and why? Specifically detail why? What’s
the direct impact to your company if the process you
select is not correct?
Written Assignment (due before “A” week)
Chap. 24 S24-7 (page 1508)
Chap. 25 S25-3 (page 1561)
Chap. 26 S26-7 (page 1630) & S26-10 (page 1631)
OTHER
Complete summary paper for PBL and submit in D2L dropbox
folder.
The initial post must be made mid week, and the response
posts must be made prior to the course end date.
Multimedia (suggested materials)
Review presentation in D2L, utilize review tools from My
Accounting Lab
Reading Assignment (due before “A” week)
Review chapters 24-26
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
24
Session 5B
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