houston community college managerial accounting …

HOUSTON COMMUNITY COLLEGE

MANAGERIAL ACCOUNTING (12 WEEK CLASS)

CATALOG DESCRIPTION:

Continuations of Acct 2301. Fundamentals of managerial accounting including manufacturing

operations and planning and control. Other topics include budgets, introduction to cost

accounting, cost control techniques, methods of measuring performance, and financial statement

analysis

Course Title: Managerial Accounting

Course Number:

CRN:

ACCT 2302

16454

Credit Hours: 3 semester credit hours

Prerequisites: ACCT 2301Principles of Accounting I

Semester/Year: Spring 2017

Instructor: P. Tony Pitts

Class Days/Times Distance Education On-Line

Office/Office Hours: Contact the Instructor by email or by phone

E-mail: [email protected]

Office Phone: (713) 718-5452 (I prefer emails)

Instructional Support Specialist: Ayesha Gates [email protected]

Office (713) 718-5286 Fax (713) 718-5388

Counselors: (713) 718-5275 Option 4 [email protected]

Technical Support: (713) 718-5275 Option 3 [email protected]

mailto:[email protected]


Acct 2302 Managerial Accounting (12) Twelve Week Course Outline

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IMPORTANT DATES SPRING 2017

Twelve (12) Week Semester Schedule Acct 2302

Exam I March 3-6, 2017 Online Examination

Exam II March 24-27,2017 Online Examination

Exam III April 21-24, 2017 Online Examination

Final Exam May 5-8, 2017 Online Examination

OTHER DATES April 11, 2017 Last Day to Withdraw

HOLIDAYS: March 13-19, 2017

April 14-16

Spring Break Holiday

Spring Holiday

Optional/Recommended Books and Materials

None. NO CONNECT IS NEEDED.


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Learning Objectives

To Identify the major differences and similarities between financial and managerial

accounting.

To identify and give examples of each of the three basic manufacturing cost categories.

To distinguish between process costing and job order costing.

To record the flow of materials, labor, and overhead through a process costing system.

To understand how fixed and variable cost behave.

To explain how changes in activity affect contribution margin and net operating

income.

To explain how variable costing differs from absorption costing and compute unit

product costs under each method.

To understand activity-based costing and how it differs from a traditional costing

system.

To understand why organizations budget

To explain how direct materials standards and direct labor standards are set.

To be able to prepare a flexible budget and explain the advantages of flexible budget

approach.

To prepare a segmented income statement using the contribution format.

To identify relevant and irrelevant cost and benefits in a decision situation.

To prepare and interpret financial statements.

Evaluation and Grading Procedures

Students are expected to read all assigned chapters, complete and submit all

assignments on due dates.

The nature of the course is such that viewing lecture notes, presentation materials and

reading the textbook is essential for mastery of the course content. A missed

assignment or reading can never be duplicated. Accounting is best learned

through doing. Therefore there will always be homework assignments to be

prepared outside of class. This will require a considerable commitment of time

and effort from you. Typically, the successful student in college can count on (3

hours) of independent study for every hour in the classroom.

Students are responsible for the “learning objectives” at the beginning of each chapter.

Accounting is a subject that cannot be mastered passively. The concepts and ideas

could be compared to building blocks each serves as a foundation for new ones. It is

extremely important that each student be actively involved in the learning process.

This requires intensive study of each chapter, the study guide, and continuous

application of the ideas to homework problems.

Your final grade for this course will be based on how well you do in meeting the

evaluation requirements and applying the grading scale, which are listed.


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Makeup Exams:

No Makeup Exams (Drop one of the first three sectional examinations). If you miss an Examination, this is the exam that you can drop.

Evaluations

EVALUATIONS

Sectional Examination #1 Chapters 13, 1-3

(Drop the lowest of the first three exams).

100 pts

Sectional Examination #2 Chapters 4-7


100 pts

Sectional Examination #3 Chapters 8-11


100 pts

Final Examination Chapters 1-11, 13

(Can not Drop)

100 pts

Weekly True/False Quizzes 10 pts

Weekly Multiple Choice Quizzes 10 pts

Total Points 320 pts

How to calculate your grade:

Example listed below

320-288 Points A

287-256 Points B

255-224 Points C

223-192 Points D

191-Below F


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Grading System:

The Houston Community College System uses the following grading system:

A 90-

100

Excellent 4 Points per semester

B 80-

89

Good 3 Points per semester

C 70-

79

Fair 2 Points per semester

D 60-

69

Passing 1 Points per semester

F 59- Failing 0 Points per semester

FX Failure 0 Points per semester

IP Incomplete 0 Points per semester

W No Credit 0 Points per semester

I Withdrew 0 Points per semester

AUD Pass 0 Points per semester

Note: To compute grade point average (GPA), divide the total grade points by the total

number of semester hours attempted. The grades “IP”, and “I”, do not affect GPA.

Grade Appeal Policy:

A student will have 30 days from the end of the semester to appeal a grade. Your request must be in writing and send to:

Houston Community College Distance Education Department

Attention: Professor Tony Pitts [email protected] C/O Ms. Ayesha Gates

3100 Main Street-3th Floor Houston, Texas 77002

Attendance/Class Participation:

Weekly emails, chats, or discussion groups.

Very Important Message: You must log in to Eagle Online doing the first 5 days of class. You need to go to the

class click on the syllabus and save it to your desktop. This shows activity to your name

and counts as attendance. If you don’t do this you will be dropped from the class. I

cannot reinstate you if you do not do this. The system will automatically drop you from

the class for non-attendance.



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Late Assignments:

All assignments are to be completed and submitted to the instructor on the scheduled due date. All late assignments will be reduced by fifty percent (50%) per day late.

Withdrawal Policy:

The State of Texas imposes penalties on students who drop courses excessively. Students are limited to no more than SIX total course withdrawals throughout their educational career at a Texas public college or university. To help students avoid having to drop/withdraw from any class, HCC has instituted an Early Alert process by which your professor will “alert” you and Distance Education (DE) counselors that you might fail a class because of excessive absences and/or poor academic performance. Contact your DE professor regarding your academic performance or a DE counselor to learn about helpful HCC resources (e.g. online tutoring, child care, financial aid, job placement, etc.). In order to withdraw from your DE class, you apply before the withdrawal date. After the withdrawal deadline has passed, you will receive the grade that you would have earned. Zeros averaged in for required coursework not submitted will lower your semester average significantly, most likely resulting in a failing grade of an “F”. It is the responsibility of the student to withdraw from the class; however, your professor reserves the right to withdraw you without your request due to excessive absences. If you do not feel comfortable contacting your professor to withdraw, you may contact a DE counselor. However, please do not contact both a DE counselor and your DE professor to request a withdrawal; either one is sufficient. The final withdrawal deadline for each term is available. Classes of other duration (mini-term, flex-entry, 8-weeks, second starts, regular starts, etc.) may have different final withdrawal deadlines. Please review HCC’s online “Academic Calendars by Term” or contact the HCC Registrar’s Office at 713.718.8500 to determine class withdrawal deadlines.

Academic Integrity and Code of Conduct:

In becoming a part of the academic community, students are responsible for honesty and independent effort. Failure to uphold these standards includes, but is not limited to, the following: plagiarizing written work or projects, cheating on exams or assignments, collusion on an exam or project, and misrepresentation of credentials or prerequisites when registering for a course. Cheating includes looking at or copying from another student's exam, orally communicating or receiving answers during an exam, having another person take an exam or complete a project or assignment, using unauthorized notes, texts, or other materials for an exam, and obtaining or distributing an unauthorized copy of an exam or any part of an exam. Plagiarism means passing off as his/her own the ideas or writings of another (that is, without giving proper credit by documenting sources). Plagiarism includes submitting a paper, report or project that someone else has prepared, in whole or in part. Collusion is inappropriately collaborating on assignments designed to be completed independently. These definitions are not exhaustive. When there is clear evidence of cheating, plagiarism, collusion or misrepresentation, a faculty member will take disciplinary action including but not limited to: requiring the student to retake or resubmit an exam or assignment, assigning a grade of zero or "F" for an exam or assignment; or assigning a grade of "F" for the course. Additional sanctions, including being withdrawn from the course, program or expelled from school, may be imposed on a student who violates the code of conduct and discipline.


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SPECIAL INFORMATION

Students who repeat a course three or more times may soon face significant tuition/fee

increases at HCC and other Texas public colleges and universities. Please ask your

instructor counselor about opportunities for tutoring/other assistance prior to

considering course withdrawal, or if you are not receiving passing grades.

Grade Reports:

The college records permanent grades only at the end of a semester and students can get their grades by going to http://www.hccs.edu. Grades will longer be mailed or posted

Syllabus Changes:

While every attempt has been made to prepare this syllabus in final form, it will be the instructor’s prerogative to make any changes as may be deemed necessary in order to meet the learning outcomes of the class. Student will be notified of any changes.

HCCS Accounting Department Website:

http://swc2hccs.edu/accounting/photo.html

Houston Community College Website:

http://www.hccs.edu

Eagle One Student User ID:

EAGLE ONE STUDENT USER ID Your Eagle One login user ID will be your HCC User ID (sometimes referred to as the “W” number). All HCC students have a unique User ID. If you do not know your User ID you can look it up by visiting the HCC home page:

o From www.hccs.edu, under the column “CONNECT”, click on the “Student System Sign In” link

o Then click on “Retrieve User ID” and follow the instructions. Or use the direct link to access the Student Sign In page: https://hccsaweb.hccs.edu:8080/psp/csprd/?cmd=login&languageCd=ENG The default student password is “distance.” Students will then be prompted to change their password after their first login. Please visit the Distance Education Technical Support website if you need additional assistance with your login.

http://www.hccs.edu/

http://swc2hccs.cc.tx.us/accounting/photo.html

http://www.hccs.edu/

https://hccsaweb.hccs.edu:8080/psp/csprd/?cmd=login&languageCd=ENG

https://hccsaweb.hccs.edu:8080/psp/csprd/?cmd=login&languageCd=ENG


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Online Orientation:

On-Line Orientation: MANDATORY FOR DISTANCE EDUCATION Complete your on-line orientation. http://de.hccs.edu/ and then locate the link for Orientation. If you are having problems assessing the class, contact a distance education support technician at (713-718-5275). You also may visit the HCC Support Center at http://de.hccs.edu/ Completing the DE online orientation does not count as attendance.This class will be using Eagle On Line 2 https://eo2.hccs.edu/login/index.php You will be required to log into Eagle on Line at least two (2) times a week to read any announcements posted and to review your grade book

Student Services:

DISTANCE EDUCATION ADVISING AND COUNSELING SERVICES: Much DE student information can be found on the DE Student Services website: www.de.hccs.edu. Advising or counseling can be accomplished through our online request form (quickest and recommended), by telephone at 713/718-5275 - option # 4, or via email at [email protected]. Student Services Associates (SSA) and Counselors can assist students with admissions, registration, entrance testing requirements, degree planning, transfer issues, and career counseling. In-person, confidential sessions, can also be scheduled to provide brief counseling and community referrals to address personal concerns impacting academic success. INTERNATIONAL STUDENTS: International Students are restricted to ONLY ONE online/distance education class per semester. Please contact the International Student Office at 713-718-8520 if you have additional questions about your visa status. STUDENTS WITH DISABILITIES: Any student with a documented disability (e.g. physical, learning, psychiatric, vision, hearing, etc) who needs to arrange reasonable accommodations must contact the appropriate HCC Disability Support Service (DSS) Counselor at the beginning of each semester. Faculty is authorized to provide only the accommodations requested by the Disability Support Services Office. Students who are requesting special testing accommodations must first contact the appropriate (most convenient) DSS office for assistance: Disability Support Services Offices: System: 713.718.5165 Central: 713.718.6164 – also for Deaf and Hard of Hearing Services and Students Outside of the HCC District service areas. Northwest: 713.718.5422 Northeast: 713.718.8420 Southeast: 713.718.7218 Southwest: 713.718.7909 After student accommodation letters have been approved by the DSS office and submitted to DE Counseling for processing, students will receive an email confirmation informing them of the Instructional Support Specialist assigned to their professor.

NOTICE FOR STUDENTS OUTSIDE OF HCC SERVICE AREA:

http://de.hccs.edu/

http://de.hccs.edu/

https://eo2.hccs.edu/login/index.php

http://www.de.hccs.edu/



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Students who live or work outside the HCC service area and cannot take paper exams at one of our HCC testing locations MUST make arrangements for a proctor. Please see the DE Student Services Additional Resources webpage for more information. VIRTUAL CLASSROOM CONDUCT: As with on-campus classes, all students in HCC Distance Education courses are required to follow all HCC Policies & Procedures, the Student Code of Conduct, the Student Handbook, and relevant sections of the Texas Education Code when interacting and communicating in a virtual classroom with faculty and fellow students. Students who violate these policies and guidelines will be subject to disciplinary action that could include denial of access to course-related email, discussion groups, and chat rooms or being removed from the class.

USE OF CAMERAS OR RECORDING DEVICES: Use of recording devices, including camera phones and tape recorders, is prohibited in classrooms, laboratories, faculty offices, and other locations where instruction, tutoring, or testing occurs. Students with disabilities who need to use a recording device as a reasonable accommodation should contact the Office for Students with Disabilities for information regarding reasonable accommodations.


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Weekly Course Assignment Sheet

WEEKLY COURSE SCHEDULE D

AT

ES

CH

AP

TE

R

WE

EK

Textbook Title Textbook Questions,

Exercises, & Problems,

True/False, Multiple

Choice, Discussion

Forum

2/13 13 1 Analyzing Financial

Statements

See Chapter 13 Weekly

Lesson Plan

2/19 1 2 Managerial Accounting

Concepts and Principles


Lesson Plan

2/25 2 3 Job Order Costing and

Analysis


Lesson Plan

2/28 3 4 Process Costing and

Analysis


Lesson Plan

3/3-

3/6

Exam#1

Chapters 13, 1-3

ONLINE EXAM

3/7 4 6 Activity-Based Costing

and Analysis


Lesson Plan

3/11 5 7 Cost Behavior and Cost-

Volume-Profit Analysis


Lesson Plan

3/13-

3/19

Spring Break Holiday

3/20 6 8 Variable Costing and

Performance Reporting


Lesson Plan

3/20 7 9 Master Budgets and

Performance Planning


Lesson Plan

3/24- Exam#2 ONLINE EXAM


11

3/27 Chapters 4-7

3/28 8 11 Flexible Budgets and

Standard Costing


Lesson Plan

4/3 9 12 Decentralization and

Performance Evaluation


Lesson Plan

4/10 Last Day to Withdraw

4/10 10 13 Relevant Costing for

Managerial Decision


Lesson Plan

4/14-

4/16

Spring Holiday

4/17 11 14 Capital Budgeting and

Investment Analysis


Lesson Plan

4/21-

4/24

15 Exam#3

Chapters 8-11

ONLINE EXAM

5/5-

5/8

16 Final Exam

Chapters 1-11, 13

ONLINE EXAM


12

Spring 2017

Dates for Quizzes and Exams

ACCT 2302

Managerial Accounting

TWELVE (12) WEEKS SESSION

Chapter Quizzes Start Dates End Dates

Chapter 13 T/F February 13 March 6

M/C February 13 March 6







Exam#1 Chapters 13, 1-3

Friday March 3

Monday March 6

Chapter 4 T/F March 7 March 27

M/C March 7 March 27







Exam#2 Chapters 4-7

Friday March 24

Tuesday March 27

Chapter 8 T/F March 28 April 24

M/C March 28 April 24





13


March 28 April 24



Exam#3 Chapters 8-11

Friday April 21

Monday April 24

Final Exam Comprehensive Chapters 1-11, 13

Friday May 5

Monday May 8

All Quizzes can be taken only one time, it does have unlimited time to take the exam.

All sectional Exams will have a 3 hour limit and can be taken one time. The test will cut off at 11:55 pm, so your last start time is 8:55 pm.

houston community college managerial accounting …

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