Oklahoma State University Institute of Technology
Face-to-Face Common Syllabus
Spring 2016
ACCT 2213 Managerial Accounting
The use of both historical and estimated data in providing information that management uses in
conducting daily operations, in planning future operations and in developing overall business
strategies.
Type of course: Theory,
Credit Hours: 3, Total hours of theory per semester
Total hours of lab for the semester: 0: Total hours of clinical per semester: 0
Class length - Full Semester,
Class days and times: Monday, Wednesday, Friday
Prerequisites: Financial Accounting
Instructor Name: Jewell Stacy
Office: NCAT Rm #212B
Instructor email: jewell.stacy@okstate.edu
Contact: My preferred method of contact is EMAIL.
Please allow 24-48 hours to return your correspondence during the normal work week.
Instructor's Office Hours: MW 11:30-12:25 & 1:30 – 2:30 pm CST
To arrange appointments email to set up a date and time.
Division Name: Arts and Sciences
Division’s Main Phone: 918-293-4768
REQUIRED TEXT, REFERENCES, AND MATERIALS
Texts:
Financial and Managerial Accounting, Warren, Reeve, Duchac 13e
Student Copy ISBN #978-1305516717 With Access Code
References: None
Materials: Notebooks, writing utensils, project supplies, data storage devices, tools,
Uniform/Tools: None
Estimated Cost for Materials: Textbook range $200.00, notebook, writing utensils, thumb
drive, calculator, $20.00-$35.00.
Estimated Cost for Uniform/Tools:
N/A
Updated: January 4, 2016
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Upon completion of the course, students should:
Course Objectives
Assessment of Objectives
1. To develop an understanding of basic
accounting theory and practice with
the purpose of meeting the needs of
both accounting and non-accounting
majors.
2. To develop an understanding and
appreciation of the Values of
accounting theory and practice for
general vocational, and professional
purposes.
3. To develop an understanding of the
cash flow statement
Exams, in-class work, homework
4. To develop an understanding of the
accounting for manufacturing
businesses.
5. To develop an understanding of the
nature and importance of financial
statement analysis.
6. To develop an understanding of the
nature and importance of job and
process accounting.
7. To develop an understanding of the
nature and importance of budgeting
and variance analysis.
8. *To demonstrate the ability to relate
financial and managerial accounting
to the real world.
9. To make the course an enjoyable and
successful learning experience for all
students.
Exams, homework, Practice Set
Exams, homework
Exams, homework, Practice Set
Exams, homework, Practice Set
Exams, homework, Practice Set
Exams, homework, Practice Set
A practice set
In class discussion
Aspects of the course objective assessments may be used in the university’s assessment of
student learning. If applicable, an asterisk (*) above indicates this course is used in the
university assessment program.
Updated: January 4, 2016
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COURSE ACTIVITIES
In this course students will:

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


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Participate in class discussions and activities.
Participate in discussions of reading.
Submit a semester accounting project.
Contribute to a course Service Learning project.
Take examinations.
Complete reading assignments.
May be required to do quizzes.
EVALUATION - GRADES WILL BE BASED ON THE QUALITY AND COMPLETION
OF THESE TASKS:
Accessments (3)
Practice Exercise
Class Participation
Homework
Total
30%
300 points
12% 120 Points
10% 100 points (2.2 Points per class)
48% 480 points
1000 points
OSUIT
Grading Scale
A = 90%-100%
B = 80%-89%
C = 70%-79%
D = 60%-69%
F = 59% & below
(Bonus points given for community service projects and email assignments)
To receive Class Participation Points a student must be in class and working to receive
Points.
*The student’s grade for this assignment will be used in the university’s assessment of
student learning. A 70% competency or higher receives a Pass rating. This Pass/Fail
rating is independent of the student’s course grade.
Daily and/or weekly quizzes, small weekly assignments and similar type projects: Normal return
time to student by next class meeting or no later than one (1) week.
Extensive assignments, large lab projects, extensive quizzes, exams and similar type projects:
Normal return time to students in one (1) to two (2) weeks.
AUTHORIZED TOOLS
Students may use any/all course materials, including books and notes, while participating in
classroom activities. All quizzes and written assignments are to be completed independently; no
Updated: January 4, 2016
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collaboration with classmates is permitted and any instance of such will be considered academic
dishonesty.
INSTRUCTOR’S POLICY ON LATE WORK
All assignments must be turned in by the due date specified with each assignment. Late work is
not accepted. Be sure all assignments are completed uploaded/turned in by the deadline of the
assigned due date to receive credit. It is up to the student to plan his or her time so assignments
will be submitted on time--this includes planning for technical difficulties such as problems with
the computer, Internet Service Provider, Cengage, or Desire2Learn. If the student waits until
near the deadline and does experience such difficulties, the work is late and will receive a zero.
The most successful students are those who regularly set aside a time to devote to their class
each week. There will not be extra credit in this course, so it important to keep up with all due
dates. Also, there will be no makeup exams. If a student misses an exam, it will result in a zero
for that exam.
It is recommended you not wait until the due date to try to rush through one or more
assignments, projects, quizzes, or exams as the deadline is approaching. The due date is not the
day you should first attempt an assignment or a week’s worth of assignments; it is the last
possible time you will be allowed to submit your assignment(s). Plan ahead/work ahead-this will give you some flexibility when “life” occurs (sick child, forgot about assignment, family
crisis, called in at work, holidays, etc.). If you choose not to work ahead, when “life” happens,
you will get a zero on the assignment because you missed the due date and time.
INSTRUCTOR’S POLICY ON IN-CLASS ASSIGNMENTS/GROUP WORK
Definition: In class assignments. Work that is assigned and to be completed within a given class
period – on the date assigned. If your absent on the date an assignment is given/due you will
receive a zero for non-completion of work (work not submitted by due date) NO LATE WORK
OR MAKE UP WORK ALLOWED ON DAILY ASSIGNMENTS.
Group Work: Working within a group to accomplish a goal/task. Some group work will require
a presentation of content. If absent on the day your group presents a zero will be given for nonparticipation of project presentation. NO LATE WORK OR MAKE UP WORK ALLOWED ON
GROUP WORK ASSIGNMENTS
TESTING
No collaboration with classmates is permitted and any instance of such will be considered
academic dishonesty.
UNIVERSITY & COURSE EXPECTATIONS
It is the responsibility of each OSUIT student to read, abide by and maintain a copy of the
syllabus for this course. Syllabi are available on the OSUIT website.
Students understand that excerpts or portions of their work may be utilized for institutional
assessment purposes. The purpose of institutional assessment is for verification of student
learning and program improvement. Every effort will be made to keep this information
confidential.
Updated: January 4, 2016
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AMERICANS WITH DISABILITIES ACT (ADA)
According to the Americans with Disabilities Act, each student with a disability is responsible
for notifying the University of his/her disability and requesting accommodations. If you think
you have a qualified disability and need special accommodations, you should notify the
instructor and request verification of eligibility for accommodations from the Office of
Academic Accommodations/LASSO Center. Please advise the instructor of your disability as
soon as possible, and contact The LASSO Center, located in the Noble Center for Advancing
Technology – NCAT, top floor, and 918-293-4855 to ensure timely implementation of
appropriate accommodations. Faculty have an obligation to respond when they receive official
notice of a disability but are under no obligation to provide retroactive accommodations. To
receive services, you must submit appropriate documentation and complete an intake process
during which the existence of a qualified disability is verified and reasonable accommodations
are identified. (Fall 2013)
ACADEMIC DISHONESTY
Academic dishonesty or misconduct is neither condoned nor tolerated at OSUIT. Any student
found guilty of academic dishonesty or misconduct shall be subject to disciplinary action.
Academic dishonesty and/or misconduct includes, but is not limited to, the following actions:
(1) Plagiarism: the representation of previously written, published, or creative work as one’s
own; (2) Unauthorized collaboration on projects; (3) Cheating on examinations; (4)
Unauthorized advance access to exams; (5) Fraudulent alteration of academic materials; (6)
Knowing cooperation with another person in an academically dishonest undertaking. Students
are required to actively protect their work against misuse by others. For details, refer to The
OSUIT Student Handbook (Student Rights and Responsibilities Governing Student Behavior)
available online at http://www.osuit.edu/academics/forms/student_rights_responsibility.pdf.
ATTENDANCE POLICY FOR FACE-TO-FACE COURSES
A primary component of OSUIT's Mission is “to prepare and sustain a diverse student body as
competitive members of a world-class workforce.” Regular and consistent attendance not only
aids in academic success, dependable attendance is a requirement in today's real-world
employment; therefore, regular and consistent attendance is a requirement in all OSUIT courses.
Definitions: Absent: Failing to attend all or a significant portion of a class or lab session.
A. Students may not be marked as absent if missing class for situations such as, but not
limited to
1. participating in a required university activity such as a field trip;
2. fulfilling a military obligation;
3. a mandatory court appearance;
4. death in the immediate family;
5. extreme illness or accident to oneself or immediate family. Instructors, at
their discretion, may require proof of such events.
B. It is the responsibility of the student to contact and inform the instructor and/or
department in advance of such excused absences whenever possible.
Tardy: Arriving late to class as defined by the individual class instructor. Faculty, at their
discretion, may equate three tardies to equal one absence.
Updated: January 4, 2016
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Procedures:
Early Intervention
A. Any student who misses 10% of an individual course (or earlier at faculty discretion)
during a regular fifteen-week semester, or the equivalent portion of time in a shorter
session, will have their name submitted by that course instructor to the OSUIT Early
Alert System for retention intervention.
B. At the point the Early Alert is issued, the student must meet with their assigned
faculty advisor or designated faculty/staff member within seven (7) academic
calendar days for counseling on how to improve their attendance and academic
success.
Excessive Absences
A. The University reserves the right to administratively withdraw any student from an
individual course who misses 20% of that course, whether excused or unexcused,
and, in the opinion of the instructor, the student does not have a reasonable
opportunity to be successful in the course.
B. Students should be aware any of the following may impact their financial aid:
1. being administratively withdrawn from a course
2. dropping a course
3. their last date of attendance in a course
Please see OSUIT Policy 2-021 for full details and procedures.
Updated: January 4, 2016
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Week
1
Date
Jan. 6
Jan. 8
Day
Daily Work
Wed.
Course syllabus, D2L
Rm 307 quiz on-line
Explain BookAssignments
Cengage Setup
PowerPoint Chapter 14
Fri.
Rm 202
Statement of Cash Flow
Handouts
(Working Thru Practice
Exercises will help with
Assignments! Pages 29-32
They are short and you have
examples in chapter to assist
you)
2
Jan. 11
PowerPoint Chapter 15
Mon.
Rm 202 Financial Statement
Analysis
Computer Lab
“Assignment assistance –
you must work outside
the classroom to
complete work to turn in
when it is due”
Jan. 13
Wed.
Rm 307
Jan. 15
Computer Lab
Fri.
Rm 307
Assignments
Must have Books and
Code for Cengage Now.
Supplies, Pencil/Paper
Read Chapter 1 take quiz
Due Jan. 6, by 11:59 pm
CST
Math Review & How to
use Cengage
Practice Exercises for
Chapter 14 (all a’s)
Chapter 14 HW # 1
Exercises 14-1, 14-2,
14-3, 14-4, 14-5, 14-8,
14-9, 14-10, 14-11,
14-12, 14-13, 14-15,
14-18, 14-19,14-22,
14-23, 14-24
Chapter 14 HW #2
Problems 14-1A, 14-4A
14-5A
All Due by Sunday
1/10@ 11:00 pm CST
Read Chapter 15
Practice Exercises for
Chapter 15 (all A’s)
Homework #1
Ex’s. 15-1, 15-2, 15-3,
15-4, 15-5, 15-6, 15-8,
15-9, 15-10, 15-12, 1513, 15-16, 15-17, 15-19,
15-21, 15-22,
Homework #2
Problems 15-1A, 15-2A,
15-4A
Homework #3
Nike, Inc., Problem
All Due by Sunday
1/17@11:00 pm CST
Read Chapter 16
Updated: January 4, 2016
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Week
3
Date
Jan. 18
Day
Mon.
NO School
Daily Work
PowerPoint Chapter 16
Managerial Accounting
Concepts and Principles
Available on line D2L
4
Jan. 20
Wed.
Rm.
307
Jan. 22
Fri
Rm 307
Jan. 25
Mon.
Rm 202
Wed.
Rm 307
Jan. 27
Jan. 29
Updated: January 4, 2016
Fri.
Rm 307
“Assignment assistance –
you must work outside the
classroom to complete
work to turn in when it is
due”
Assignment assistance
PowerPoint Chapter 17
Job Order Costing
Computer Lab
“Assignment assistance –
you must work outside the
classroom to complete
work to turn in when it is
due”
Computer Lab
Assignment assistance
Assignments
Practice Exercises for
Chapter
Chapter 16 HW #1
Ex’s. 16-3, 16-4, 16-5,
16-7, 16-9, 16-10, 16-14,
16-15,
Chapter 16 HW #2
Ex’s. 16-6, 16-7,
Problems 16-3B, 16-5A
All work Due Jan. 24, @
11:00 pm CST
Read Chapter 17,
Practice Exercises for
Chapter
Chapter 17, HW #1
Ex’s. 17-1, 17-2, 17-3,
17-4, 17-5, 17-6, 17-8,
17-9, 17-11, 17-14,
Chapter 17 HW #2
Problems 17-1A, 17-3A
All Due Jan. 31, @ 11:00
pm CST
Read Chapter 18
Page 8 of 13
Week
5
Date
Feb. 1
Day
Mon.
Rm 202
Daily Work
PowerPoint Chapter 18
Process Cost Systems
Assignments
Practice Exercises for
Chapter
Chapter 18, HW #1
Exercises 18-1, 18-2, 18-3,
18-4, 18-5, 18-6, 18-7,
18-8, 18-10, 18-11, 18-16,
Chapter 5, HW #2
Problems 18-1A, 18-2A,
18-3A,
All work Due Feb. 7,@
11:00 pm CST
Read Chapter 20
5
Feb. 3
Feb. 5
6
Feb. 8
Feb. 10
Feb. 12
Updated: January 4, 2016
Wed.
Rm 307
Fri.
Rm 307
Mon.
Rm 202
Computer Lab
Computer Lab
Assignment assistance
PowerPoint Chapter 20
Variable Costing for
Management Analysis
Computer Lab
Wed.
Rm 307 “Assignment assistance –
Fri.
Rm 307
you must work outside the
classroom to complete
work to turn in when it is
due”
Computer Lab
Assignment assistance
“Assignment assistance – you
must work outside the
classroom to complete work
to turn in when it is due”
Practice Exercises for
Chapter
Chapter 20 HW #1
Exercises 20-1, 20-2, 204, 20-5, 20-6, 20-8, 20-9,
20-10,
Chapter 20, HW #2
Exercises 20-11, 20-12,
20-14, 20-15, 20-16, 2019, 20-20, 20-21
Chapter 20, HW #3
Problems 20-1A, 20-2A,
20-3A, 20-4A
All Due Feb. 14, @
11:00 pm CST
Page 9 of 13
Week
7
Date
Feb. 15
Feb. 17
8
Daily Work
PowerPoint Chapter 21
Mon.
Rm 307 Budgeting
“Assignment assistance –
Wed.
Rm 307 you must work outside the
Feb. 19
Fri.
Rm 307
classroom to complete
work to turn in when it is
due”
Computer Lab
“Assignment assistance
Feb. 22
Mon.
Rm 307
Chapter 21 Continued
Budgeting
Feb. 24
Computer Lab
Wed.
Rm 307 “Assignment assistance –
Feb. 26
9
Day
Feb. 29
you must work outside the
classroom to complete
work to turn in when it is
due”
Computer Lab
Assignment assistance”
Fri.
Rm 307
PowerPoint Chapter 22
Mon.
Rm 202 Performance Evaluation
Using Variances from
Standard Cost
March 2
March 4
Computer Lab
Wed.
Rm 307 “Assignment assistance”
Computer Lab
Fri.
Rm 307
“Assignment assistance –
you must work outside the
classroom to complete
work to turn in when it is
due”
Assignments
Practice Exercises for
Chapter
Chapter 21 HW #1
Exercises 21-1, 21-2, 213, 21-4, 21-5, 21-6, 21-7,
21-8, 21-9, 21-11, 21-12
Chapter 21, HW #2
21-13, 21-14, 21-15, 2116, 21-17,
Animated Activity. The
Budget
All Due Feb. 21, @
11:00 pm CST
Chapter 21, HW #3
Exercises 21-18, 21-19,
21-20, 21-21,
Problems 21-1A,
21-2A, 21-3A, 21-4A,
21-5A
All Due Feb. 28, @
11:00 pm CST
Read Chapter 22
Practice Exercises for
Chapter
Chapter 22 HW #1
Exercises 22-1, 22-2,
22-3, 22-5, 22-6, 22-7,
22-9, 22-10, 22-11, 2213, 22-14, 22-16, 22-17,
22-19
Chapter 22, HW #2,
Problems 22-1A, 22-2A,
22-3A
All Work Due March 6, @
11:00 pm CST
Read Chapter 23
Updated: January 4, 2016
Page 10 of 13
Week
10
Date
March 7
Day
Daily Work
Chapter 22 Continued
Mon.
Rm 202 Performance Evaluation
Assignments
Chapter 22 HW #3
Comprehensive Problem
Using Variances from
Standard Cost
March 9
March 11
Computer Lab
Wed.
Rm 307 “Assignment assistance –
Fri.
Rm 307
All Work Due March
20, @ 11:00 pm CST
Read Chapter 23
you must work outside the
classroom to complete
work to turn in when it is
due”
Computer Lab
Assignment assistance
Spring Break March 14 - 18
11
March 21,
PowerPoint Chapter 23
Mon.
Rm 202 Performance Evaluations
for Decentralized
Operations
March 23
March 25
Computer Lab
Wed.
Rm 307 “Assignment assistance –
Fri.
Rm 307
you must work outside the
classroom to complete
work to turn in when it is
due”
Computer Lab Room 102
“Assignment assistance
Practice Exercises for
Chapter
Chapter 23 HW #1
Exercises 23-1, 23-2,
23-3, 23-4, 23-5, 23-6,
23-7, 23-9,
Chapter 23, HW #2
Exercises 23-10, 23-11,
23-12, 23-13, 23-14, 2318, 23-19, 23-21
Chapter 23 HW #3
Problems 23-1A, 23-2A,
23-3A
All Due March 27, @
11:00 pm CST
Read Chapter 24
Updated: January 4, 2016
Page 11 of 13
Week
12
Date
March 28
March 30
April 1
Day
Daily Work
PowerPoint Chapter 24
Mon.
Rm 202 Differential Analysis and
Product Pricing
Computer Lab
“Assignment assistance
Wed.
Rm 307
Computer Lab
Fri.
Rm 307 “Assignment assistance
Assignments
Practice Exercises for
Chapter
Chapter 24 HW #1
Exercises 24-1, 24-2, 243, 24-4, 24-5, 24-6, 24-7,
24-9, 24-11, 24-13, 2416, 24-19, 24-20
Chapter 24 HW #2
Problems 24-1A, 24-2A,
24-3A
All Work Due April 3,
@ 11:00 pm CST
13
April 4,
PowerPoint Chapter 25
Mon.
Capital Investment
Rm 307
Analysis
Assignment Assistance
Wed.
Rm 307
April 6
April 8
Assignment Assistance
Fri.
Rm 307
Read Chapter 25
Practice Exercises for
Chapter
Chapter 25, HW #1
Exercises 25-1, 25-2, 253, 25-4, 25-5, 25-6, 25-7,
25-8,25-9, 25-11, 25-12,
25-14, 25-15, 25-16
Chapter 25, HW #2
Problem 25-1A, 25-2A,
25-3A, 25-5A
All Work Due April 10,
@ 11:00 p.m.
Read Chapter 26
14
April 11
PowerPoint Chapter 26
Mon.
Rm 202 Cost Allocation and
Activity-Based Costing
April 13
April 15
15
April 18
April 20
Updated: January 4, 2016
Computer Lab
Wed.
Rm 307 “Assignment assistance
Fri. Rm Computer Lab
307
Mon.
Wed.
Chapter 26, HW #1
Exercises 26-1, 26-2, 26-3,
26-4, 26-5, 26-6, 26-8,
26-9, 26-10, 26-12, 26-13,
26-14, 26-16, 26-20
Chapter 26, HW #2
Problem 26-1A, 26-2A,
26-4A
All work Due April 17,
@ 11:00 pm CST
Final Projects
All Work is NOW DUE
Page 12 of 13
Last Day of the Semester
Graduation
April 22
Fri.
Schedule is subject to change at Instructor’s discretion.
Updated: January 4, 2016
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