North Arkansas College
BA 2023 Fundamentals of Managerial/Cost Accounting (3 Credit Hours)
Monday 10:00-11:30
Course Syllabus
Fall 2012
Instructor
Division
Office
Telephone
Office Hours
E-Mail
Julia Angel
Business
B203
870-391-3251
Posted on office door and portal
jangel@northark.edu
**Please allow a 24 hour response time. If I cannot respond within this time period, I will
alert the class in the Announcements section on our course site. **
Course Description
This course is designed to provide a study of accounting principles, concepts, and
procedures as an aid to management for internal use in planning, controlling and
decision making.
Prerequisite
BA 2003 Accounting Principles I and BA 2013 Accounting Principles II
Rationale
In the past, management accountants were thought of as the recorders and preparers
of accounting information. They were typically separated from the rest of the
management team and were rarely involved in the major decision-making process. In
today’s very competitive, global economy, management accountants have become part
of the management team, actively participating in formulating and implementing
business strategy.
Audience
This course is a requirement for the Associate of Applied Science Degree in Business
Administration with a specialty in Accounting. This course will transfer to Franklin
University.
Course Goals
The student will:
 use appropriate accounting practices for costing of products and services.
 demonstrate a proficiency in applying the nature of costs in decision making.
 use terminology related to managerial accounting through written and verbal
communication with the instructor.
 demonstrate a proficiency in preparing budgets.
 use budgets effectively for planning and decision making.
Course Resources
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Textbook—Managerial ACCT, Thomson South-Western Cengage Learning
CengageNOW Course Code
Notebook
Pen, pencil, and highlighter
Ruler
Solar or battery powered calculator
Access to a computer and the internet
ON-CAMPUS RESOURCES
 Testing Center-Used to complete required exams-Bring photo id
 Your instructor-Do not hesitate to contact me during office hours or by appointment
(by phone or in person). E-mail is also an excellent way to communicate. . When
you email please put in the subject line the class you are in and make sure you have
your name somewhere in the document! **Please allow a 24 hour response time. If
I cannot respond within this time period, I will alert the class in the Announcements
section on our course site. **
 The Library-Provides study area and computers for your use.
 Tutors-Contact the Student Services Counselor
Course Content
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Introduction to Managerial Accounting
Product Costing: Manufacturing Processes, Cost Terminology, and Cost Flows
Cost Behavior
Job Costing, Process Costing, and Operations Costing
Activity-Based Costing
Cost-Volume-Profit Analysis and Variable Costing
Relevant Costs and Product Planning Decisions
Long-Term (Capital Investment) Decisions
The Use of Budgets in Planning and Decision Making
Variance Analysis—A Tool for Cost Control and Performance Evaluation
Decentralization, Performance Evaluation, and the Balanced Scorecard
Financial Statement Analysis
The Statement of Cash Flows
Method of Instruction
This course is a hybrid course. You are responsible for reading the material and doing the
assignments. If there are any questions, You are responsible for informing your instructor as
soon as possible. This course is a mix of on-campus instruction and online assignments. On the
course site, you will find the course is organized by chapters/units. CengageNOW will be
utilized in this course.
Course Requirements
There will be an abundance of outside reading of the textbook and completion of the
problems Although some of the problems will be done under the supervision of the
instructor in the classroom, most must be done outside the classroom because of the
time element. Students will also be required to take quizzes and tests.
Course Evaluation
Students will be evaluated in this course and given grades: A, B, C, D, F or other “grade
symbols” as explained in the current college catalog. Your grade will be based on 5
tests worth 100 points each and homework/quizzes worth approximately 100 points.
Your points for tests and homework will be averaged together for a final grade for the
class. Assignments turned in late will not be accepted.
Grading Scale
90-100
80-89
70-79
60-69
Below 60
A
B
C
D
F
Attendance/Tardiness
It is the student’s responsibility to discuss any absences and the possibility of any
make-up work with the instructor. Students are expected to attend all class meetings
and officially withdraw from courses they are no longer attending. The instructor will not
withdraw the student from the course.
Incompletes
As a general rule, an instructor will not assign a grade of Incomplete (“I”) unless the
student has completed approximately 80% of the course but has not been able,
because of illness or other reason beyond his/her control, to finish the work assigned in
the course. The student must contact the instructor to request an Incomplete (“I”) and
make arrangements for completing the course. The instructor determines the
requirements for making the “I.” An incomplete grade not made up within one
semester automatically becomes an “F” unless the instructor notifies the
Registrar’s Office in writing of a later date.
Academic Integrity
North Arkansas College is committed to academic achievement supported by a strict
but fair policy to protect academic integrity. This policy regards academic fraud and
dishonesty as disciplinary offenses requiring disciplinary actions. Any student who
engages in such offenses will be subject to one or more courses of actions (including
dismissal from the class) as determined by the instructor and in some cases other
college personnel. Academic fraud and dishonesty includes cheating; test tampering;
plagiarism and facilitating academic dishonesty. (Refer to North Arkansas College
Catalog for a full description.)
Provision for Changes
The instructor will notify students of any updates/changes in the course syllabus.
Classroom Safety
Food and drinks are absolutely not allowed in any classroom. Please turn cell phones
to vibrate during class time. There will be no text messaging during class time. If
you must take an emergency phone call, please step outside the room.
Student Responsiblities
 Read the college catalog and all materials you receive during registration. These
materials tell you what the college expects of you.
 Read the syllabus for each class. The syllabus tells you what the instructor expects
from you.
 Attend all class meetings. Something important to learning happens during every
class period. If you must miss a class meeting, talk to the instructor in advance
about what you should do.
 Be on time. If you come in after class has started, you disrupt the entire class.
 Never interrupt another class to talk to the instructor or a student in that class.
 Be prepared for class. Complete reading assignments and other homework before
class so that you can understand the lecture and participate in discussion. Always
have pen/pencil, paper, and other specific tools for class.
 Learn to take good notes. Write down ideas rather than word-for-word statements by
the instructor.
 Allow time to use all the resources available to you at the college. Visit your
instructor during office hours for help with material or assignments you do not
understand; use the library; use the free tutors, tapes, computers, and other
resources in the Learning Assistance Center.
 Treat others with respect. Part of the college experience is being exposed to people
with ideas, values, and backgrounds different from yours. Listen to others and
evaluate ideas on their own merit.
ADA STATEMENT
Accommodations for Students with Special Needs
North Arkansas College complies with Section 504 of the Rehabilitation Act of 1973 and
the Americans with Disabilities Act of 1990. Students with disabilities who need special
accommodations should make their requests in the following way:
(1) talk to the instructor after class or during office hours about their disability or special
need related to classroom work; and/or
(2) contact Student Support Services in Room M184 or call 870-391-3338 and ask to
speak to Kim Brecklein.
SYLLABUS ACKNOWLEDGEMENT
Course:
Semester:
Instructor:
BA 2023 Fundamentals of Managerial/Cost Accounting
Fall 2012
Julia Angel
I acknowledge by signing below that I have received the syllabus for the course
indicated above. I have reviewed the syllabus and understand the objectives of this
course. Further, I understand how my performance will be evaluated and how my final
grade will be determined. I am aware of my instructor’s office hours, and I know how to
contact him or her for help with and/or clarification of course contents or procedures.
Student Signature: __________________________________________
Date: _______________________________
Please use your North Arkansas College email address for course correspondence.
All Course Information will be posted on the Portal Web Site - (https://portal.northark.edu)