INSTRUCTOR: Brooke Beyer
OFFICE: 3098 Pamplin
OFFICE PHONE:
E-MAIL:
(540) 231-7352 bbeyer@vt.edu
OFFICE HOURS: MW 12:30pm to 2:30pm
Required Text:
Managerial ACCT 2, 2 nd
Edition, by Sawyers, Jackson and Jenkins
CengageNOW – This is the online material that accompanies the textbook. An access code for
CengageNOW is included with new textbooks sold by the campus bookstores. You can purchase access to CengageNOW separately if you have a used textbook. Be aware that the cost of the access code is almost the same as the cost of the book with the access code.
Course Objective:
This is an introductory managerial accounting course. We will learn about utilizing accounting information to successfully manage a business. We will also learn about cost accounting and accounting for manufacturing operations.
Prerequisites:
You must have successfully completed ACIS 2115, Principles of Financial Accounting.
CLASS POLICIES:
Attendance and class participation:
I expect you to attend class each day. It is important that you keep up and do the assigned problems and other assignments in the course. This is a very challenging course, and will require a commitment on your part to be successful. It is extremely difficult, if not impossible, to pass this course if you do not complete the assignments.
Conduct:
I expect you to behave in a professional manner. I reserve the right to deduct points (depending on severity) for any of the following: failure to be prepared for class, sleeping in class, disrupting class with chatter between classmates, texting, reading the newspaper, surfing the internet, studying for other courses, or repeatedly coming in late or leaving early. If your behavior is obvious enough to distract me, then it is obvious enough to distract others. Please visit me during my office hours if you have any questions or concerns.
Technology:
Please put away all cell phones, laptops, tablets, etc. during class. I expect your undivided attention during class and laptops on the desks have proven to be a major distraction to the learning process.

Course Changes :
Please be aware that the syllabus is a general guide only. At times, we will be going either more slowly or faster than indicated. You should use your own judgment as you prepare for class each day. I expect you to keep up with any changes to the syllabus. If you are not in the class when changes to the schedule are made, you are still responsible for new/updated material.
Grades:
Grades will be assigned based on the following:
Grade
A
Points
>or = 372
A-
B+
B
B-
360 – 371
352 – 359
332 – 351
320 – 331
C+
C
C-
D+
312 – 319
292 – 311
280 – 291
272 – 279
D
D-
F
252 – 271
240 – 251
< 240
Grades will be determined based on the following items:
Assignments
Test 1
Test 2
Final Exam, Comprehensive
Homework
Points
110
110
120
60
TOTAL 400
During the semester, I will post grades on the course Scholar site and send e-mails regarding syllabus changes. It is your responsibility to continually check your email and keep track of your grades throughout the course so you have an accurate idea of where you stand in the class and what you need to do to achieve a desired grade in the class. If you feel there has been an error in the recording of a grade, you have one week from the day the grade was posted to bring the error to my attention.
Please note grades will not be discussed in any manner other than in person. Email or phone may be used to schedule such an appointment.
Note: The instructor reserves the right to adjust the final grades based on the class average and in accordance with the guidelines and grading standards for the course.

Tests and Examinations:
There will be three tests in this course; two tests during the semester and a final exam.
Test 1 will be given on Thursday evening, February 13, and Test 2 will be on Thursday evening, March 27. The tests will be from 7 – 9 p.m. The location for the tests will be announced.
Alternate Test Dates:
There will be no alternate test dates without prior approval . If a student has a class on the evening a test is given, documentation must be provided to confirm the student’s schedule in order to secure an alternate test date. Students with a class conflict or a test in another class are expected to schedule an alternative test time before the regularly scheduled test time.
If a student is ill or must attend to an emergency, documentation must be provided to the instructor to support the event.
Please note, if an acceptable explanation of a student’s absence from a test is not received, a grade of zero will be assigned for the test. Too many tests or lack of preparation are not acceptable excuses for missing an exam. You have several weeks of advance notice for the tests, plan accordingly.
The final exam for this course is a common time exam. All sections of this course will take the final exam at the same time. The final exam is Wednesday, May 14, from 7:45 a.m. – 9:45 a.m.
The location for the exam will be announced. Please note that this is the last day of exam week and plan accordingly.
The university policies regarding final exams will be strictly adhered to. The policy regarding multiple exams in a 24 hour period states:
A student with conflicting examinations or with more than two officially scheduled examinations in twenty-four hours may reschedule an examination with permission sought by the student from the student’s college dean NO LATER
THAN April 18, 2014 and by arrangement with the appropriate instructor.
Be sure to look at your exam schedule for all courses you are taking before the deadline. The university policy will be adhered to, no exceptions.
Other Exam Policies:
You must provide pencils and a four function calculator for the test. Instructors will not have extra pencils or calculators for you to use.
Calculators must be four function only. Calculators may not be shared.
Cell phones must be turned off and put away during tests.
Graded tests may not be kept by the student. The instructor will retain them.

Homework:
It is critical that you spend time working through problems in order to understand the accounting concepts and do well in this course. You will find it most beneficial to work out the homework problems on blank paper before you log in to the online homework manager. Homework must be entered in the online homework manager to receive credit for it.
Quizzes :
Ungraded practice quizzes are available to you on CengageNOW. These quizzes are a good opportunity for you to review the material and make sure you understand the concepts before you take a test. The quizzes are in a multiple choice format, which is the format you will see on the tests.
Extra / Partial Credit:
There are no opportunities for extra credit in this class, so please do not ask for extra credit at the end of the semester when you have not earned the grade that you want. Begin working hard now for the grade that you want!
Communication:
Email is the best way to contact me. I will typically respond to an email within 24 hours except for emails sent on Friday afternoon through Sunday night as I may not check email on weekends.
I have official office hours as indicated on the front of this syllabus. I will gladly set up an appointment to meet with you as well.
Important announcements, changes to the syllabus, or other updates will be posted on Scholar and if urgency requires, an email will be sent to all students registered in the course.
Honor Code:
THE HONOR CODE WILL BE STRICTLY ENFORCED IN THIS COURSE. ALL
ASSIGNMENTS SUBMITTED SHALL BE CONSIDERED GRADED WORK, UNLESS
OTHERWISE NOTED. ALL ASPECTS OF YOUR COURSEWORK ARE COVERED BY
THE HONOR SYSTEM.
Students with special needs or circumstances:
Any student with documented special needs or circumstances should notify me at the beginning of the semester so the necessary accommodations can be arranged. Students requiring special accommodations for exams will take their exams at the Services for Students with Disabilities
(SSD) Office. To take an exam at the SSD Office a Testing Reservation Form must be completed and turned in to that office. The SSD Office requires a three day advance notice to take the test in their office. Please plan accordingly if this applies to you. You are responsible for making any necessary reservations to take tests at the SSD office.
Miscellaneous:
Bring your textbook and a calculator to class every day. The easiest way to understand many of the concepts we will be discussing is by example – I will be working many problems and examples in class. You need your book to be able to follow along and understand the example problems.