managerial accounting – online course - umsl.edu syllabi... · syllabus: accounting 2410, spring...

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Syllabus: Accounting 2410, Spring 2018 Managerial Accounting – Online Course Page 1 of 14 Instructor: Dr. Marcia Countryman 314-941-9095 [email protected] Anheuser Busch Hall 203 Virtual Office Hours: Zoom by appointment In-Person Office Hours: Tuesday & Thursday, 9:30 am – 10:30 am, or by appointment Photos Gavin DeGraw and me after a concert at Peabody Opera House. Brad Paisley, my husband and me at a concert at the Verizon Amphitheater. Louie visiting UMSL! Welcome Welcome to Managerial Accounting. I am very excited to teach this course online this semester and look forward to working with you and creating a collaborative learning community. The great thing about taking an online class is that it allows you to digest and absorb new information in your own learning environment. We will encourage participation from all members of the class. In order to foster our collaborative learning community, we will work together as partners in this learning experience. It will require that you participate and stay engaged throughout the semester. I will provide you with many tools and resources to help you stay on track with the class and to enhance engagement with the material. This class will help you attain valuable knowledge and skills to improve business profitability. This class will help you develop an understanding of the foundation of accounting and share a few concepts you can use in your own personal finances. I look forward to meeting you online. Instructor Bio I live in the St. Louis metro area and have three sons, one of whom is currently in college. I attended Illinois College receiving my undergraduate degree in accounting, Northern Illinois University receiving my MBA, and Saint Louis University receiving my Ph.D. in finance and accounting. I worked as a CPA for many years in Chicago and have taught accounting at several universities. I have been teaching at UMSL since 2010. I love music, travel, and chocolate.

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Page 1: Managerial Accounting – Online Course - umsl.edu Syllabi... · Syllabus: Accounting 2410, Spring 2018 Managerial Accounting – Online Course Page 2 of 14 Teaching Philosophy I

Syllabus:Accounting2410,Spring2018ManagerialAccounting–OnlineCourse

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Instructor:Dr.MarciaCountryman314-941-9095countrymanm@umsl.eduAnheuserBuschHall203

VirtualOfficeHours:Zoombyappointment In-PersonOfficeHours: Tuesday&Thursday,9:30am–10:30am,orbyappointment

Photos

GavinDeGrawandmeafteraconcertatPeabodyOperaHouse.BradPaisley,myhusbandandmeataconcertattheVerizonAmphitheater.LouievisitingUMSL!

Welcome WelcometoManagerialAccounting.Iamveryexcitedtoteachthiscourseonlinethissemesterandlookforwardtoworkingwithyouandcreatingacollaborativelearningcommunity.Thegreatthingabouttakinganonlineclassisthatitallowsyoutodigestandabsorbnewinformationinyourownlearningenvironment.Wewillencourageparticipationfromallmembersoftheclass.Inordertofosterourcollaborativelearningcommunity,wewillworktogetheraspartnersinthislearningexperience.Itwillrequirethatyouparticipateandstayengagedthroughoutthesemester.Iwillprovideyouwithmanytoolsandresourcestohelpyoustayontrackwiththeclassandtoenhanceengagementwiththematerial.Thisclasswillhelpyouattainvaluableknowledgeandskillstoimprovebusinessprofitability.Thisclasswillhelpyoudevelopanunderstandingofthefoundationofaccountingandshareafewconceptsyoucanuseinyourownpersonalfinances.Ilookforwardtomeetingyouonline.InstructorBio IliveintheSt.Louismetroareaandhavethreesons,oneofwhomiscurrentlyincollege.IattendedIllinoisCollegereceivingmyundergraduatedegreeinaccounting,NorthernIllinoisUniversityreceivingmyMBA,andSaintLouisUniversityreceivingmyPh.D.infinanceandaccounting.IworkedasaCPAformanyyearsinChicagoandhavetaughtaccountingatseveraluniversities.IhavebeenteachingatUMSLsince2010.Ilovemusic,travel,andchocolate.

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TeachingPhilosophyIbelievethatyou(thestudent)determineyourownlevelofsuccessinthecourse.Accountingcoursesrequirededicatedtextbookstudy,homeworkproblempractice,andtheabilitytoapplyaccountingtools.Thismanagerialaccountingcoursefocusesonplanning,controlling,anddecision-making.Iwillpresentthematerialandhelppromotelearningandanalysisskills.However,itisuptoyoutoread,study,practice,andparticipate.Itisimperativethatyoucommunicateconcernsregardingthecoursetomeassoonaspossible.Ifyouarehavingtrouble,letmeknow.Emailmeandcometotalktomeinmyoffice.Iamheretohelpyouachievethebestpossibleoutcomeinthiscourse.TheaccountinglabinfrontofABH-108(thetradingroom)isavailabletohelpimproveyourmanagerialaccountingskills.CheckCanvasfortheaccountinglabhours.Thiscourseisfullofgreatteachingresources.Usethemtothefullest.Thisisagreatopportunitytolearnandimproveyourskills.RequiredMaterials:OurclassisteamingupwithMcGraw-HillEducationinaDigitalPartnershipProgramforthiscoursetoensureallstudentshavedayoneaccesstotheirrequiredcoursematerialsatareducedcost.1) Text(required):OurtextbookisManagerialAccountingbyGarrison,Noreen,&Brewer,16thedition,McGraw-Hill

Education,2018.Youneedtopurchaseatextbook.Colorloose-leaftextbooksareavailableforpurchaseattheUMSLbookstore.Makesureyoupurchasethe16thedition.

2) ConnectAccounting(required):DonotbuydigitalaccesstoConnectAccountingyourself.YoucanimmediatelyaccessConnectAccountingthroughyourCanvascourse.Noregistrationcodeisrequired.Everyonewhoisregisteredforthiscourseaftertheadd/dropdatewillbebilledautomaticallyfordigitalaccesstoConnectthroughUMSLbilling.ConnectAccountingisrequiredforaccesstotheonlinehomework,onlinequizzes,eBook,Learnsmart,andContentOverviews.

3) TI-503SVCalculator(required):TI-503Calculator(required):TherequiredcoursecalculatorisavailableforpurchaseattheUMSLbookstorefor$3.99.Youmaypurchasethecalculatoratotherlocations.Itisyourresponsibilitytobringtheapproved,requiredTI-503SVcalculatortoallexams.Othercalculatorsmaynotbeusedduringquizzesandexams.

4) Optionalmaterials:WallStreetJournalorotherbusinessnewsjournal.Clickhttp://r.wsj.net/l6zZptosignupfortheWSJfor$1perweekfor15weeks.Studentscanreceiveprint,online,tabletandsmartphoneaccessfor$15.TimeRequirements:Ifthiscoursewereofferedoncampus,you’dbeinclass2.5hours/week,alongwiththetraveltimeinvolved.Theonlineversionisnodifferentintermsofexpectationsforyourinvolvement.Thisisanactiveonlinecoursethatrequires3hoursofyourtimeeachweekINADDITIONTOthetimeittakesyoutoreadtherequiredmaterialsandwatchthevideos,aswellastheadditionalworkrequiredtocompletetheassignedhomework.Thatmeansthatyouneedtoplantospendaminimumof6hourseveryweek,upto9-10hoursaweek,onactivitiesrelatedtothiscourse.Ifyoudonothavethatamountoftimetodevotetothiscourse,youshouldperhapsreconsidertakingthiscourseatthistime.Ifyouareworriedaboutyourpreparedness,considertakingtheOnlineReadinessSurveytohelpdecideifanonlinecourseisrightforyou.

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TechnologyRequirements:Asastudentinanonlinecourse,youareexpectedtohavereliableinternetaccessalmosteveryday.Ifyouhavecomputingproblems,itisyourresponsibilitytoaddresstheseortousecampuscomputinglabs.Problemswithyourcomputerorothertechnologyissuesarenotanexcusefordelaysinmeetingexpectationsandmisseddeadlinesforthecourse.Ifyouhaveaproblem,gethelpinsolvingitimmediately.Ataminimum,youwillneedthefollowingsoftware/hardwaretoparticipateinthiscourse:

1. Computerwithanupdatedoperatingsystem(e.g.Windows,Mac,Linux)2. UpdatedInternetbrowsers(AppleSafari,InternetExplorer,GoogleChrome,MozillaFirefox)3. AbilitytonavigateCanvas.(OurLearningManagementSystem)4. MinimumProcessorSpeedof1GHzorhigherrecommended.5. DSLorCableInternetconnectionoraconnectionspeednolessthan6Mbps.6. MediaplayersuchasVLCMediaPlayer.7. AdobeFlashplayer(free):http://get.adobe.com/flashplayer/8. AdobeReaderoralternativePDFreader(free):http://get.adobe.com/reader/?promoid=HRZAC9. OracleJavaplugin(free):http://java.com/en/download/index.jsp10. MicrosoftSilverlightplugin(free):http://www.microsoft.com/getsilverlight11. Awebcamand/ormicrophoneishighlyrecommended.

CourseDescription:

Prerequisites:MATH1030andACCTNG2400.Thisisanadvancedcoursethatgoesbeyondthescopeofasecond-semestercourseinfundamentalsofaccounting.Thedevelopment,interpretation,anduseofrelevantcostbehavior,control,andtraceabilityconceptsformanagementplanning,controllinganddecision-makingareemphasized.Topicsinclude:anintroductiontoproductcosting,thecontributionconcept,directcosting,performancestandardsandvarianceanalysis,responsibilityaccounting,segmentprofitability,alternativechoicedecisions,andcapitalbudgeting.

GoalsoftheCourse Theprimarypurposeofthiscourseistoteachmeasurementskillsthatmanagersusetoanswerquestionsinordertoplan,controlandmakedecisions.Theprimaryroleofamanagerialaccountantistoimproveperformancewithintheorganization.ManagerialAccountingisimportanttothefuturecareersofallbusinessmajors:marketing,finance,humanresources,informationsystem,andaccounting.Ifyouplantopursueacareerinbusiness,youmustspeakthelanguage…..Accounting.LearningObjectivesUponsuccessfulcompletionofManagerialAccounting,youwillbeabletodemonstrate:

1. Thebasiccostterminology:product,period,fixed,variable2. Theideaofabreak-evenpoint/ContributionMargin3. Theideaofstandardcostingandanintroductiontovarianceanalysis4. DecisionMakingusingRelevantvs.IrrelevantInformation5. TimeValueofMoneyconcepts6. CapitalBudgeting

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HowThisCourseWorks:Thecoursewillusealearner-centeredapproach.Iwillserveasyourfacilitatorandaresourcetocompletethecoursesuccessfully.Youwillusethetextbookreadings,homeworkproblems,onlinelectures,guidedexamples,Learnsmart,andPowerPointpointstocoverthematerial.Thereisalotofmaterialtocoverinthiscourse.Themostimportantconceptsandmechanicswillbestudiedineachofthemodules.Therearecorrectanswerstothequestionsinthiscourseandyouwillbeexpectedtobeabletodemonstrateknowledgeoftheseconceptsandcalculationsontheexams.

Ifthisisyourfirstonlinecourse,itisrecommendedthatyoucompletetheOnlineCourseOrientationlistedinyourMyGatewaycourselist.Ifyou’vealreadycompletedtheorientation,youdonothavetoretakeitbutyoucanrefertoitforhelpfulvideosandtutorialsaboutthetechnologiesusedinthiscourse.

PrerequisiteKnowledge:Itisassumedthatyouhavetheprerequisiteknowledgeoffinancialaccounting.Thisincludesunderstandingthebasicmechanicsofaccountingfortheoperatingactivitiesofabusinessandbeingableandreadytoprepareandinterpretthebasicfinancialstatements.Youmustknowhowtoprepareanincomestatementandbalancesheet.Pleasereviewthetextbookfromyourearlieraccountingcourseifyoufeelthatyouneedtorefreshyourselfontheseconcepts.InstructionalTechnologyWewillusethefollowingtechnologyforourlearningcommunity:

• Canvas• UMSLemail• Panoptovideos• LearnsmartinConnectAccounting• QuizzesinConnectAccounting• HomeworkproblemsinConnectAccounting• ReadingWarmupsinCanvas• PowerPoint• Excel• PaperExamsattheUMSLCampustestingcenter• Zoom(virtualmeetings)• WallStreetJournal,Currentbusinessnews–dailybusinessnewspaperhighlyrecommended

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GradeComposition:Yourgradeforthecoursewillbeearnedbasedonthefollowing:

Threeexams(125pointseach)375pointsFinalexam-comprehensive 250pointsReadingWarmups(3pointseach)30pointsHomework(10pointseach,highesttenused) 100pointsQuizzes(10pointseach,highesttenused) 100pointsMasterBudgetExcelassignment 30pointsCapitalBudgetingExcelassignment 30pointsIntroductiononDiscussionBoard(withpicture)15pointsVirtualOrientationAttendance(verifyondiscussionbd.)10points DiscussionBoardcontributions(6pointsperquestion) 60points*DiscussionBoardgradeincludesProfessionalism,AcademicIntegrity&Participation.IfthereisadeficiencyinProfessionalism,AcademicIntegrity&Participationthediscussionboardgradewillbereduced. __________

Totalpoints 1000points

Finalcoursegradeswillbeassignedasfollows:895-1000points=A 695-764points=C865-894points=B+ 665-694points=D+ 795-864points=B 595-664points=D 765-794points=C+ 594&below=F EverystudentcanearnanA.Therewillbenocurve.AllexamswillbetakenintheUMSLCampustestingcenterinJCPenneyHall.Youwillneedtomakeanappointmentforyourexamtimeanddateinthetestingcenter.AnexamtimetestingwindowwillbepostedforeachexaminCanvasandarelistedinthissyllabus.

WithdrawalPolicy:ThelastdaytodropacoursewithoutreceivingagradeisMonday,March12,2018.ThelastdaytodroporwithdrawfromacoursewithagradeisMonday,April16,2018.StudentsmaydropcoursesuntilMarch12thwithoutadministrativeapprovalthroughthe"officiallastdaytodropclasseswithoutreceivingagrade"viaMyView,orinperson.AfterMarch12,2018,studentsmaydropclasses(withappropriatesignatures)intheRegistrar'sOffice,theAdvisingOffice,ortheDean'sOffice.IfyoudropthecourseafterMarch12,2018andyourpointaverageonexams,homework,assignments,andquizzesgiventodateislessthan60%,an“F”willberecordedforthesemester.ThisgradewillbeavailableonCanvas.NowithdrawalswillbeallowedafterApril16,2018.

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CourseSchedule(Subjecttomodification)

Module#/Name Dates LecturesReadingWarm-up

HWAssignmentsDueThurs11:59P

DiscussionBoard,1stpostDueThursday,repliesDueSunday11:59P

Quizzes&ExcelDueSun11:59P

ReviewCourseSyllabusandCompleteStartHereFolderonline.PrologueModuleManagerialAccounting–AnOverviewMandatoryBlackboardCollaboratevirtualorientation1/17at7pm–entervirtualroomby6:50pm

1/16-1/21

ElectureMandatoryZoomvirtualorientationWed1/17at7pm–entervirtualroomby6:50pm.

TextbookPrologue

1.IntroduceYourself2.DiscussionBoardPracticeQuestion

1.Syllabusquiz(countsasaquizgrade)2.Courseattestationquiz

Chapter1ModuleManagerialAccountingandCostConcepts

1/22-1/28 Electure

Chapter1ReadingWarm-up

ConnectHomework

DiscussionBoardquestion1

Endofweekquiz

Chap.2&3ModuleJob-OrderCosting

1/29-2/4 Electure

Chap.2&3ReadingWarm-ups

ConnectHomework

DiscussionBoardquestion2

Endofweekquiz

Chapter5ModuleCost-Volume-ProfitRelationships

2/5-2/11 Electure

Chapter5ReadingWarm-up

ConnectHomework

DiscussionBoardquestion3

Endofweekquiz

Exam1Chapters1,2,3,5&Prologue

2/12-2/18 Review Review

WednesdayorThursday,2/14or2/15,ExaminUMSLCampustestingcenter

Chapter6ModuleVariableCostingandSegmentReporting

2/19-2/25 Electure

Chapter6ReadingWarm-up

ConnectHomework

DiscussionBoardquestion4

Endofweekquiz

Chapter8ModuleMasterBudgeting

2/26-3/4 Electure

Chapter8ReadingWarm-up

ConnectHomework

DiscussionBoardquestion5

Endofweekquiz

Chapter10ModuleStandardCostsandVariances

3/5-3/11 Electure

Chapter10ReadingWarm-up

ConnectHomework

DiscussionBoardquestion6

Endofweekquiz

Exam2Chapters6,8,10

3/12-3/18 Review Review

WednesdayorThursday,3/14or3/15,ExaminUMSLCampustestingcenter

MasterBudgetingExcelProjectDue3/18

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Chapter11ModulePerformanceMeasurementinDecentralizedOrganizations

3/19-3/25 Electure

Chapter11ReadingWarm-up

ConnectHomework

DiscussionBoardquestion7

Endofweekquiz

Chapter12ModuleDifferentialAnalysis:TheKeytoDecisionMaking

4/2-4/8 Electure

Chapter12ReadingWarm-up

ConnectHomework

DiscussionBoardquestion8

Endofweekquiz

Appendix13AModuleTimeValueofMoney

4/9-4/15 Electure

AppendixReadingWarm-up13A

ConnectHomework

DiscussionBoardquestion9

Endofweekquiz

Chapter13ModuleCapitalBudgetingDecisions

4/16-4/22 ELecture

Chapter13ReadingWarm-up

ConnectHomework

DiscussionBoardquestion10

Endofweekquiz

Exam3Chapters11,12,13A,13

4/23-4/29 Review Review

WednesdayorThursday,4/25or4/26,ExaminUMSLCampustestingcenter

CapitalBudgetingExcelProjectDue4/29

Appendix13CModuleIncomeTaxes

4/30-5/6 Electure

Appendix13C-NoReadingWarm-up

ConnectHomework Endof

weekquiz

FinalExamMondayorTuesday,5/7&5/8

5/7-5/8 Review Review Review

MondayorTuesday,5/7or5/8,ExaminUMSLCampustestingcenter

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CoursePolicies

1. Participation(expectations)

o Itisvitallyimportantthatourclassroomenvironmentpromotetherespectfulexchangeofideas.Thisentailsbeingsensitivetotheviewsandbeliefsexpressedduringdiscussionswhetherinclassoronline.Pleasespeakwithmebeforerecordinganyclassactivity.ItisaviolationofUniversityofMissouripolicytodistributesuchrecordingswithoutmyauthorizationandthepermissionofotherswhoarerecorded.

o Yoursuccessinthiscoursewillheavilydependonyourabilitytocommunicate,engageandparticipateinallcourseactivities.Successfulcompletionofthiscourserequiresthatastudentkeepupwithallassignments,courseworkanddiscussions.Timelyparticipationinonlinediscussionsisaveryimportantpartofthiscourseandparticipationinthesediscussions,andotheractivitiesasassigned,isnotoptional.Youareexpectedtoprepareandposttodiscussionsinatimelymannerconsistentwiththerequirementscontainedwithinthecoursesyllabusanddiscussionrubric*.

o Ifyouareunabletoparticipateinthescheduledclassactivityordiscussionsyoumustnotifytheinstructorwithintheweekofthatclassmoduleordiscussion.Anunexcusedfailuretoengageorparticipatewiththeclasswillbecountedasanabsence;unexcusedabsencesmayresultinfailure.Theinstructorreservestherighttomakejudgmenttoacceptand/ormake–upassignmentsmissedbecauseoffailedparticipationinthecourseactivities.

2. OnlineDiscussionProtocol

o Participationinthecourseshouldmaintainapositiveworkandlearningenvironment,asoutlinedintheUMSLStudentPlanner:http://www.umsl.edu/~studentplanner/PoliciesandProcedures/positive.html

o Postingsshouldbeevenlydistributedduringthediscussionweek.o Postingsshouldbeaminimumofthreesentences,oroneshortparagraph,andamaximumoftwo

paragraphs.o Responsesshouldbewellwrittenwithproperpunctuation,spellingandgrammar.o Avoidshortone-wordpostings,forinstance,“Iagree,”unlessaccompaniedbysupportingstatements

fromthereadingsorpriorknowledge(workandlifeexperience).o Stayfocusedonthetopic.o Askquestions;challengeotherpostingsthatlacksupportingevidenceorpresentincorrectinformation.o Encouragefurtherdiscussionbybuildingoncurrentthreads.o Checkyourpostingsforresponsesfromothersandrespondinkind.o Useproper“netiquette”**o Iwillnotrespondtoeachpostbutwillbemonitoringeachdiscussion.IwillrespondwhenIhave

somethingtocontributetothediscussionorwanttoredirecttheconversation.o TheDiscussionBoardresponsewindowforeachweekwillcloseonSundayeveningsat11:59pm.

3. AttendancePolicies

o “Present”inclassforonlinecoursesisdeterminedbyparticipationinan“academicallyrelatedactivity,”

i.e.submissionofanassignment,assessmentordiscussionforumposting.Thelastdayofattendanceisthelastdayastudentisacademicallyparticipatingintheonlinecourse.

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o Documentationthatastudenthasloggedintoanonlineclassisnotsufficientbyitselftodemonstrateacademicattendance.

4. AcademicIntegrity/Plagiarism

o Academicdishonestyisaseriousoffensethatmayleadtoprobation,suspension,ordismissalfromtheUniversity.Oneformofacademicdishonestyisplagiarism–theuseofanauthor'sideas,statements,orapproacheswithoutcreditingthesource.Academicdishonestyalsoincludessuchactsascheatingbyusinganyunauthorizedsourcesofinformationandprovidingorreceivingunauthorizedassistanceonanyformofacademicworkorengaginginanybehaviorspecificallyprohibitedbythefacultymember(e.g.,copyingsomeoneelse’sanswersontestsandquizzes).Unauthorizedpossessionordistributionofacademicmaterialsisanothertypeofacademicmisconduct.Itincludestheunauthorizeduse,sellingorpurchasingofexaminationsorotheracademicwork,usingorstealinganotherstudent’swork,unauthorizedentryoruseofmaterialinacomputerfile,andusinginformationfromorpossessingexamsthataninstructordidnotauthorizeforreleasetostudents.Falsificationisanyuntruth,eitherverbalorwritten,inone’sacademicwork.Facilitationisknowinglyassistinganothertocommitanactofacademicmisconduct.Plagiarism,cheating,andfalsificationarenotacceptable.

o AllinstancesofacademicdishonestyincludingsuspectedcheatingwillbereportedtotheOfficeofAcademicAffairswhowilldeterminewhetheryouwillappearbeforetheStudentConductCommitteeforpossibleadministrativesanctionssuchasdismissalfromtheuniversity.Theinstructorwillmakeanacademicjudgmentaboutthestudent’sgradeonthatworkinthiscourse.Thecampusprocessregardingacademicdishonestyisdescribedinthe“Policies”sectionoftheAcademicAffairswebsite

o YouareresponsibleforbeingattentivetoandobservantofUniversitypoliciesaboutacademichonestyasstatedintheUniversity’sCampusPoliciesandProceduresintheTritonManual(p.30)

o Studentswhoaresuspectedofcheatingorotherformsofacademicdishonestyonanexam,quizorotherassignmentwillbegivenazerofortheworkANDwillbegivenzeroforprofessionalism,academicintegrityandparticipationforthesemester.(AzeroearnedonaquizbecauseofcheatingwillNOTbedroppedincalculatingthecoursegrade)

5. Access,DisabilityandCommunication

o Studentswhohaveahealthconditionordisability,whichmayrequireaccommodationsinorderto

participateeffectivelyinthiscourse,shouldcontacttheDisabilityAccessServicesOffice.Informationaboutyourdisabilityisconfidential.

§ 144MillenniumStudentCenter§ Phone:(314)516-6554§ Website:http://www.umsl.edu/services/disabled/

o IfyouhavedifficultycommunicatinginEnglishwiththeinstructorofthiscourse,contacttheOfficeof

InternationalStudentsandScholarServices:

§ Phone:(314)516-5229§ Email:[email protected]§ Website:http://www.umsl.edu/~intelstu/contact.html

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6. Exams,quizzes,homework,readingwarm-upsandExcelassignments

o ThereareunlimitedattemptsallowedforReadingWarm-upsandHomework.NoLateHomework,readingwarm-ups,orExcelassignmentswillbeaccepted.Azerowillberecordedforlatehomework,readingwarm-upsandExcelassignments.HomeworkassignmentsaredueaspostedinConnectAccounting.Homeworkassignmentsandreadingwarm-upsaredueontheduedate,unlessotherwisenoted,by11:59pm.Therearenolatehomeworkorreadingwarm-upexceptionsbecauseoftechnologyissues.StartReadingWarm-UpsandHomeworkearlyanddonotwaituntilthelastminute.Aftereachhomeworksubmissiontheassignmentwillsaveyourwork.Thehomeworksolutionswillbeavailableforreviewaftertheduedate,seeyour“report”inConnectunderMcGraw-HillinCanvas.Homeworkstudyattemptswithalgorithmicproblemswillbeavailableaftertheduedate.Iwilltakethehighest10homeworkgradesattheendofthesemester.ExcelassignmentswillbeavailableinCanvas.

o Quizzesmustbetakenbytheduedateandwithinthetimeframeindicatedbytheinstructor.Thedatesandtimesaresubjecttochangebytheinstructor.Azerowillberecordedforquizzesnottaken.TherewillbeNOMAKE-UPQuizzes.ThequizzesaredueaspostedinConnectAccounting,unlessotherwisenoted,by11:59pm.ConnectAccountingquizzesallow30minuteswithoneattempt.Thesolutionsareavailableforreviewaftertheduedate.Iwilltakethehighest10quizgrades(includingthesyllabusquiz)attheendofthesemester.

o Exams(paper)mustbetakenonthedateandwithinthetimeframeindicatedbytheinstructorattheUMSLCampusTestingCenter.Thedatesandtimesaresubjecttochangebytheinstructor.SeeexaminformationinCanvasunderModules.Azerowillberecordedforexamsnottaken.Inextenuatingcircumstances,withappropriatedocumentation,theinstructorwilldecidewhethertoprovideamake-upexam.Informtheinstructoroftheextenuatingcircumstancesbeforetheexamtime,ifpossible.Nocellphonesareallowedintheexamroom.Ifastudenthasacellphoneintheexamroom,theexamwillbeconfiscatedandazerowillberecordedfortheexamandthecourse.Thereiszerotoleranceforcheatingonexams.

o Toreceivepartialcreditonexams,youmustprovidevalidsupportingcalculations.o Examsshouldbegradedwithinoneweek.YouwillfindthefeedbackunderGradesonourcoursesite.

Ifyouhavequestionsconcerninggrading,sendmeanemail.o Ifyouwouldliketorequestaccommodationsforreligiousobservance,completetheUMSLform

http://www.cs.umsl.edu/~sanjiv/classes/cs4760/religious.pdfandsubmittomeatthebeginningofthesemester.TocomplywithUMSLpolicy,thisformmustbeturnedintomenolaterthan2weekspriortothereligiousobservance.

o KeystoSuccess:Keepupwiththematerial,readthebook,participateonline,WORKPROBLEMS,WORKPROBLEMS.Accountingcanbemoretimeconsumingthanothercoursesbecauseoftheskilllevelneededtosuccessfullyworkthroughdifferentquantitativeproblems.Thereisnowayaroundit;youhavetoworkproblemstobesuccessful.

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7. VirtualOffice

o ThisclassusesZoom;areal-time,digitallearningenvironmentindependentofaphysicalclassroom.Studentsandinstructorscanparticipateindistancelearningandcollaborationregardlessoftheirphysicallocationusingtheirowncomputer.

o EmailDr.CountrymantoscheduleVirtualOfficeHours.o Therewillbeamandatoryorientationsession.TheVirtualOrientationonWednesday,January17that

7:00pmwillbeinZoom.TheZoomlinkisavailableinCanvasunderModulesthenClassResources.Plantoentertheroomatleast10minutesearlytoconfigureyoursettingsproperlybeforethesessionbegins.Checkannouncementsandemailforanychangesinthedateandtime.Attendancewillbetakenatthebeginningoftheorientationsession.Iencourageallstudentstologonearlybeforeoursessionbegins.Useyourfirstandlastnametologin.YouwillneedtobeloggedintoourZoomclassroomwithinthefirst5minutesofoursessiontoreceiveyourorientationpoints.Zoomrecordsattendancewithlogon,logoffandtotalminutesinattendance.Thus,yourattendancewillbedocumentedbyZoom.

8. TitleIXPolicies

o MandatoryReporting:UnderTitleIX,allUMSLfaculty,staff,andadministrators(withlimited

exception)areobligatedtoreportanyincidentsofsexualharassment,sexualmisconduct,sexualassault,orgenderdiscriminationtotheStudentAffairsofficeand/orotherUniversityofficials.Thisensuresthatallpartiesareprotectedfromfurtherabusesandthatvictim(s)aresupportedbytrainedcounselorsandprofessionals.Note:ThereareseveralofficesatUMSLwhosestaffareexemptfromTitleIXmandatedreporting,whentheinformationislearnedinthecourseofaconfidentialcommunication(e.g.,CounselingServices,HealthServices,CommunityPsychologicalService,CenterforTraumaRecovery,andStudentSocialServices).

StudentResources

GatewayforOnlineandAdultLearners(GOAL)TheGOALofficeprovidesyouwithpersonalizedservicesandaccesstoresourcestohelpyoubesuccessfulinyouronlinecourse(s).Contactusforvirtualandtraditionalsupport,tutorialsontechnologytoolsinyourcourse,coachingforonlinelearningsuccess.Weevenhavefreecoffeeandaspacetohangout.

o 306SSBTowero Phone:(314)516-4210o Email:[email protected] Website:http://www.umsl.edu/~umslgoal/

Access,DisabilityandCommunicationStudentswhohaveahealthconditionordisability,whichmayrequireaccommodationsinordertoparticipateeffectivelyinthiscourse,shouldcontacttheDisabilityAccessServicesOffice.Informationaboutyourdisabilityisconfidential.

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o 144MillenniumStudentCentero Phone:(314)516-6554o Email:[email protected] Web:http://www.umsl.edu/services/disability

IfyouhavedifficultycommunicatinginEnglishwiththeinstructorofthiscourse,contacttheOfficeofInternationalStudentsandScholarServices:

o Phone:(314)516-5229o Email:[email protected] Web:http://www.umsl.edu/~intelstu/contact.html

TechnicalSupport

Canvas:Ifyouhaveproblemsloggingintoyouronlinecourse,oranissuewithinthecoursesite,pleasecontacttheTechnologySupportCenter:

o Phone:(314)516-6034o Email:[email protected] Web:http://www.umsl.edu/technology/tsc/

IfyouarehavingdifficultywithatechnologytoolinCanvasconsidervisitingtheOnlineCourseOrientationinyourMyGatewaycourselist.Theorientationhasoverviewsofeachtoolandtutorialsonhowtousethem.

ConnectAccountingSupporto Phone:(800)331-5094o Website:http://www.mhhe.com/support

Zoom:IfyouhaveanyquestionsregardingZoom,contacttheFacultyResourceCenter:

o Phone:(314)516-6704o Email:[email protected] Web:http://www.umsl.edu/technology/frc/o Outsidenormalofficehours,youmayalsocontactZoomfor24/7assistance:

MyConnect:Providesyouwithacentrallocationtoconnecttothesupportservicesoncampus.MyConnect makesiteasytoscheduleameetingwithyourinstructor,advisorsorcounselors.Itcanhelpyoumanagethe stepsyouneedtotaketostayontrackandmeetyoureducationalgoals.LogintoyourUMSLMyConnectHome pagebygoingtoCurrentStudentsfromtheUMSLwebsite.Then,chooseMyConnect.

AcademicSupporto AccountingResourceLab:UMSLsupportsManagerialAccountingandFinancialAccountingtutorsfor

Accounting#2410and#2400.Solutionsmanualsareavailableinthelab.Thelabwillopentheweekafterschoolstartsandbeopenthroughthelastweekofthesemester,excludingfallbreakandfinalsweek.TheAccountingResourceLabisinfrontofABH-108.LabhourswillbepostedonCanvasoncethehoursaredeterminedatthebeginningofthesemester.

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o ContactDr.Countrymanand/orourTA

o NetTutor:OnlinetutoringinmanysubjectsisnowavailablethroughNetTutor.InyourcoursesonMyGateway,clickonToolsandselectNetTutor®tologin.

StudentRetentionServicesoffersassistancetailoredtospecificstudentneeds.

o 225MillenniumStudentCentero Phone:(314)516-5300o Email:[email protected] Web:http://www.umsl.edu/~umslsrs/

*OnlineDiscussionRubric

Excellent(6points)

Newandoriginalideastangenttothediscussion;insightfulandreflectivediscussion;referencetoandelaborationofideasthroughoutthediscussion;firstpostingbyThursdayandtworepliesbySundaycontributingtothediscussionquestion

Good(5points)

Insightfulandreflectivediscussion;referencetoandelaborationofideasthroughoutthediscussion;firstpostingbyThursdayandtworepliesbySundaycontributingtothediscussionquestion

Average(4points)

Elaborationandcontributiontooneideawithinthediscussion;latefirstpostwithtworepliesbySunday

BelowAverage(3orfewerpoints)

Simpleinsightorcontributiontothetopic;lackingfirstpostand/ortworeplies

Poor(0)

Anyofthefollowing:Noparticipation,agreementstatements,derogatorycomments,ormessagestotallyunrelatedtothetopicofthediscussionquestion

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**OnlineClassNetiquette/behavior

o Beself-reflectivebeforeyoupostanemotionalresponseandrereadwhatyouhavewrittentobesureitispositive.Thinkofyourcommentsasprintedinthenewspaper.Youronlinecommentswillbeseen,heardandrememberedbyothersintheclass.

o Useeffectivecommunication.

o Avoidtheuseofallcapsormultiplepunctuationelements(!!!,???etc).o Bepolite,understateratherthanoverstateyourpoint,andusepositivelanguage.o Ifyouareusingacronyms,jargonoruncommonterms,besuretoexplainthemsoeveryonecan

understandandparticipateinthediscussion.

o Askforclarificationtoapointifyoufeelemotionalfromaclassmate’spost.Itislikelythatyoumisunderstoodhis/herpoint.Thisstrategywillalsohelpyoustepawayfromtheintensityofthemomenttoallowformorereflection.

o Signyourname.Itiseasiertobuildaclassroomcommunitywhenyouknowtowhomyouareresponding.

o Fostercommunity.Shareyourgreatideasandcontributetoongoingdiscussions.Considereach

commentyoumakeasonethatisaddingto,ordetractingfrom,apositivelearningenvironmentforyouandyourclassmates.

o Beconstructive.Youcanchallengeideasandthecoursecontent,butavoidbecomingnegativeonline.

Whenyoudisagreepolitelyyoustimulateandencouragegreatdiscussion.Youalsomaintainpositiverelationshipswithotherswithwhomyoumaydisagreeonacertainpoint.

o Keeptheconversationontopicbyrespondingtoquestions,addingthoughtfulcommentsaboutthetopicsathand.Onlinedialogueislikeconversation.Ifthereisaparticulardialoguegoingon,pleaseaddtoit,butifyouhavesomethingnewtosay,pleasepostitinanotherthread.

o Defineyourterms.Whenusingacronymsortermsthatareparticulartoyourfield(ornewtoourcourse),

pleasedefinethemforothers.SubjecttoChangeClause:Thissyllabusissubjecttochangeatthediscretionoftheinstructortoaccommodateinstructionaland/orstudentneeds.TheinstructorwillannouncechangesonBlackboardannouncements.However,itisthestudent’sresponsibilitytokeepabreastofsuchchanges.