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Johnson State College External Degree Program
ACC-2122-JY01 Managerial Accounting (4 cr)
Syllabus – Spring 2017
Instructor: John Castaldo ([email protected]) Dates: Jan. 16 to April 30 (no class April 3 to 7) Location: Online using Moodle (http://myjsc.jsc.edu)
ADA Statement: Students with disabilities who believe that they may need accommodations in this class are encouraged to contact JSC’s Learning Specialist in Academic Services, as soon as possible to ensure that accommodations, if needed, are implemented in a timely fashion. Please call 802-635-1264 or email [email protected].
Academic Honesty: (from JSC Catalog) Students are expected to conform to the highest standards of academic honesty in all of their academic work at Johnson State College. Academic dishonesty in any form is prohibited and unacceptable. Acts of dishonesty for which a student may be disciplined include, but are not limited to, receiving or providing unauthorized assistance on an examination and plagiarizing the work of others in writing assignments. The American Heritage Dictionary defines plagiarism in the following way: “To steal or use (the ideas or writings of another) as one’s own.” Students are responsible for knowing what specific acts constitute plagiarism; if students are uncertain as to whether a particular act constitutes plagiarism, they should consult with their instructors before turning in assigned work. Texts: Texts are available through the JSC bookstore. Call 802-635-2503 or go to www.jsc.bkstr.com.
Managerial Accounting Plus NEW MyAccountingLab with Pearson e-text -- Access Card Package, 4th Edition
Braun & Tietz ©2015 | Cloth Bound with Access Card | ISBN-13: 9780133803808
Essential Objectives: The successful student will be able to understand:
The concepts of Managerial Accounting vs. Financial Accounting
The Building Blocks of Managerial Accounting
Job Costing
Activity-Based Costing, Lean Operations, and the Costs of Quality
Process Costing
Cost Behavior
Cost-Volume-Profit Analysis
Relevant Costs for Short-Term Decisions
The Master Budget
Performance Evaluation
Standard Costs and Variances
Capital Investment Decisions and the Time Value of Money
Statement of Cash Flows
Financial Statement Analysis
Sustainability
Additional Pre-Assignments/Instructor Notes/Comments:
Please be prepared to respond to the discussion forum in week 1.
Methods:
1. Assigned readings from text. 2. Discussion Forums on Moodle from assigned text material. 3. Weekly homework assignments. 4. Weekly quizzes from MyAccountingLab 4. Examinations during the semester to measure learning. 5. Additional assignments deemed appropriate by the instructor
Evaluation Criteria:
Students will have frequent opportunity to demonstrate their knowledge of the course materials through homework assignments, quizzes and examinations.
Evaluation and grading for this course will be based on earning points during the semester.
Two Exams 200 pts (100 pts each) Final Exam 100 pts Attendance/Class Participation 250 pts Homework 100 pts ea – This will vary based on the number of assignments given during the semester.
Class participation will be graded based on student’s participation in the discussion forums. A separate document will be posted to explain the grading of discussion forums. Grading Criteria:
LETTER GRADE CRITERIA:
The following is the letter grade criteria based on semester average for Managerial Accounting: A: Indicates student has exceeded the requirements for course completion. The student has completed all assignments in a thorough and thoughtful manner. It also indicates that you can teach the subject matter to others. The following averages fall into this criteria: 95-100 - A 90- 95 - A- B: Indicates that student has completed the course requirements to a high level. Essentially it means that the student can describe, explain, and apply the course concepts with accuracy. The following averages fall into this criteria: 87-89 - B+ 84-86 - B 80-83 - B-
C: Indicates that the student has accomplished the course requirements to the minimum level. Students in this category generally found the course content challenging, but the instructor recognizes the students honest attempt to complete the course requirements in a timely manner. It is highly recommended that students receiving a C- should discuss their grade with their advisor, especially if this course is a pre-requisite. The following averages fall into this criteria: 77-79 - C+ 74-76 - C 70-73 - C- D: Indicates that the student has marginally met the learning objectives of this course. It demonstrates minimal comprehension of the course content, critical thinking as it relates to this subject matter, and attention to details. "D" grades should be discussed with an advisor as they do not count towards your degree and may not be transferable. The following averages fall into this criteria: 67-69 - D+ 64-66 - D 60-63 - D- F: Indicates that the student has not completed the course objectives and does not understand the course content. A failing grade may also reflect the student’s inability to
complete assignments in a timely manner or indicates incomplete assignments. Failing grades must be discussed with an advisor.
Attendance Policy:
ATTENDANCE POLICY
Attendance is determined by the student’s participation in the weekly discussion forums. Failure to engage in the discussion forums may result in withdrawal from the course.
Faculty Contact Information:
Email Address: [email protected]
Schedule of Assignments
The Schedule of Assignments is posted as a separate document.
