INSTRUCTOR: Richard Kloes, CPA
E-Mail: richard.kloes@wnc.edu
PHONE: Home: 423-2158
Work: 423-8330 x 2258
OFFICE HOURS:
Mon & Wed: 3:00 PM to 4:00 PM
Tue & Thu: 3:00 PM to 5:00 PM
Fri: Available all day by appointment
OFFICE: Fallon Campus-Pinion 8
FALL 2014
ACC 202
MANAGERIAL ACCOUNTING
ONLINE
REQUIRED TEXT: Accounting: Tools for Business Decision Makers, BinderReady Version with Wiley Plus
ISBN: 9781118566701
Publisher: John Wiley & Sons, Inc. 5th edition.
(Note: this is the same book that was used for ACC201)
COURSE DESCRIPTION: Introduces the basic principles of management accounting
including manufacturing and cost accounting, budgeting and accounting for
management decision-making.
COURSE OBJECTIVES: After completion of this course, students will be able to:
1. Identify, define and explain the unique characteristics and terms associated with
management accounting as well as indicate how cost of goods manufactured is
determined.
2. Explain the characteristics and cost flow of job order and processing costing,
indicate how the predetermined overhead rate is determined and used under
both traditional and activity based costing, as well as the preparation of all
related reports and journal entries.
3. Identify and explain the different types of costs and how they respond to changes
in the level of business activity and demonstrate the different uses of costvolume-profit analysis in making sound business decisions.
4. Identify and explain how budgeting and responsibility accounting can be used
as a tool for planning and controlling costs as well as performance evaluation
through the use of standard costing and a balanced scorecard.
5. Identify common decisions that managers face and explain how the use of
incremental analysis and the capital budgeting evaluation process assists
managers in making those decisions.
6. Distinguish between simple and compound interest as well as solve for future
and present value amounts of a single amount and an annuity.
EVALUATION OF PERFORMANCE: Your final course grade will be weighed based
on the following areas:
Examinations (4)
Quizzes
Homework
60%
30%
10%
93
90
87
83
80
77
to
to
to
to
to
to
100
92
89
86
82
79
=
=
=
=
=
=
A
AB+
B
BC+
73 to 76 = C
70 to 72 = C67 to 69 = D+
63 to 66 = D
60 to 62 = DBelow 60 = F
Instructors no longer have the ability to give students a “W” for the course should
they fail to complete it. Accordingly, if you feel you will not pass the course, you
must drop the course no later than Friday, October 24 to receive a “W”. If you drop
the course at any time after this date and do not pass the course, I am required to
issue the grade of an “F”.
MY POLICY ON ACADEMIC INTEGRITY: You are expected to do your own work in
this class. I do not tolerate ANY form of academic dishonesty. The college’s academic
integrity policy can be found at the following link.
http://www.wnc.edu/policymanual/3-4-5.php
Any student found guilty of academic dishonesty will receive a failing grade for the
class and be immediately removed from the course. In addition, students allowing a
classmate to plagiarize their own work will also fail and be immediately removed.
Please don’t try it. It is not worth it. .
EXAMINATIONS: There will be 4 examinations given throughout the semester
covering material assigned since the last exam. The exams will be closed book and
proctored. However, you will be allowed to use a 3 x 5 inch index card for notes.
You will be required to travel to a designated campus during a specific time
frame (usually a week) to take the exams. Make up exams will only be allowed
with the prior consent of the instructor.
QUIZZES: At the end of each chapter you will be required to complete a quiz. The
quizzes are done online. These are designed to review the basic concepts that you
should have learned in the chapter. There is no time limit on the quizzes and you are
allowed to use your books, notes, and homework when completing the quiz.
HOMEWORK: Homework is a required part of this course and will be graded. Go to
our class on the “Wiley Plus” homepage for the homework problems that are
assigned.
Note: You should not have to purchase another access code for the homework
problems. You should be able to use the same login in and password that you used
for ACC201. If you did not take ACC201 using this book last year, you will have to
purchase an access code in order to complete the homework.
MY AVAILABILITY: The best time to get a hold of me is from Monday through
Thursday. I am consistently checking my email during this time all throughout the
day and promise to have a response to your emails or phone calls within 24 to 48
hours depending on how involved the response is. Fridays are hit and miss as I
usually have meetings scheduled. I occasionally check my email on Saturday so you
might get lucky then. . On Sundays, I go into the “witness protection program”, so
you will have to wait until Monday for a response. .
MISCELLANEOUS HOUSEKEEPING ISSUES
1. Technical Issues: There is a prerequisite to taking this course. You must have
taken ACC201 – Financial Accounting before taking this course. Additionally, you
are expected to have some computer skills and be able to successfully navigate
through Canvas and Wiley Plus. This will be required in order to complete many
of the assignments in this course. Should you have any technical difficulties with
either Canvas or Wiley Plus, they can be resolved by going to the following sites:
Canvas: http://www.wnc.edu/wnconline/ . Then click on “Tutorials and Help”
Wiley Plus: by clicking on the “Get Tech Support” link on the Wiley Plus login
page.
2. Netiquette rules: Although not required, I highly encourage you to interact with
your fellow classmates and well as myself throughout the semester. When using
the discussion forum, emails or any other form of communication in this course,
you are expected to treat your fellow classmates (and instructor ) with the same
respect and professional courtesy that you would like to be treated. Let’s make
this both an educational and fun class.