ACC 205–Managerial Accounting-Online-Course Information

HOLYOKE COMMUNITY COLLEGE

BUSINESS DIVISION

ACC 205 – Managerial Accounting (3 credits)

Instructor: Brenda Canning     E-Mail:  bcanning@hcc.edu 

Office: None assigned        Office Hours: WebCT  (will be posted)   

Voice Mail: None assigned

REQUIRED TEXT:

1. Managerial Accounting for Managers, 2nd edition, by Noreen, Brewer & Garrison (loose leaf), with Connect Plus , McGraw-Hill. ISBN 9780078009839

MATERIALS:

Calculator (basic)

Access to personal computer with Microsoft Excel and Internet Access

COURSE DESCRIPTION:  An introduction to the preparation and use of financial information for internal management purposes.  Major emphasis will be on the collection and interpretation of accounting data for planning and control purposes.   Prerequisite:  ACC 112

COURSE OBJECTIVES: Upon completion of this course, the student will be able to:

1. Understand and apply managerial accounting terminology – relating to various types of costs.

2. Apply Cost-Volume-Profit Analysis (break-even).

3. Distinguish between various costing methods.

4. Prepare a Master Budget.

5. Monitor and analyze performance by variance analysis.

6. Use accounting information to make management decisions.

7. Increase knowledge and use of Excel.

COURSE REQUIREMENTS: 

• Reading is essential to effective learning.  It is imperative that the material be read thoroughly. If you have any questions, ask for clarification.  You are responsible for all material in the chapter unless otherwise stated.

• Homework assignments and due dates will be posted on WebCT and Connect Plus.  Assignments must be submitted on time to receive credit. Late homework will not be accepted. Homework will be completed utilizing Connect Plus and will often times require that backup for the problems also be submitted using Excel (preferred) or Word.

• WebCT class site and Connect Plus should be checked regularly for messages on the class discussion pages and e-mail regarding assignments and class updates.

• Connect Plus quizzes will give immediate feedback on your understanding of chapter material.  There will be a required quiz for each chapter.

• Exams will take place according to the schedule posted on WebCT.   Exams will generally be available for 4 days.  Like the homework certain problems may require backup be provided on Excel (preferred) or Word.

• Time Commitment.  This, like most accounting courses, requires a significant time commitment.  Although the time will vary by student, estimate approximately 2-3 hours daily or 10-15 hours per week of study, problem working and WebCT time. There is generally a direct correlation between the amount of study time (reading, homework, extra problems, WebCT and Connect Plus activities, etc.) and a student’s level of success.  Accounting knowledge cannot be acquired without practice and repetition.  Use the WebCT and textbook websites for resources that include demonstration problems, games, lectures, slides and video topic review. You are responsible for your level of understanding of the class material and your success in this on-line class.

• Communication.  All Communication should be through the Email and Discussion icons on WebCT.  Please note, email is private and the discussion area is public.  Questions that may result in explanations that would benefit others in the class work should be asked in the discussion area.  All communication should be respectful.  Any communication that is disruptive to the online classroom environment (i.e. negative comments) may result in your dismissal from the online class.  All discussions should be class-related and productive. Idle chatter or complaining will not be tolerated.  I am available to discuss your course work or any course related concerns by appointment.  If you have concerns, I encourage you to send me an e-mail on WebCT.  I will generally check my messages twice a day.

• Extension.  This on-line course is not self-paced.  Under no circumstances will the due dates of homework, quizzes or exams be extended.  Likewise if you chose to go ahead of the course schedule, questions pertaining to the material beyond where the class is will not be answered until the class has reached that topic.

• Special Needs:  In compliance with the HCC policy and equal access laws, disability related accommodations or services are available.  Students who desire such services are to advise the instructor in a timely manner of their disability related needs.  Students will not receive services until they register with the office of disability services (ODS).  Proper registration will enable ODS to verify the disability and determine reasonable accommodations.  It is the student’s responsibility to assure that the accommodations are emailed to the instructor.

• Academic Integrity:  It is expected that students complete and submit their own work. Academic dishonesty will not be tolerated in any form. Holyoke Community College is committed to academic integrity--the honest, authentic and independent pursuit of knowledge. As members of the academic community, students are expected to be responsible for all of their own academic work without dishonesty or deception; joint work is legitimate only when assigned or approved by the instructor. HCC faculty members will take reasonable precautions to eliminate opportunities for academic dishonesty. Any student found to be in violation of the policy which can be found at http://webtide.hccdl.org/documents/Academic_Integrity_Policy.pdf will face a penalty depending upon the severity of the act from a lower or failing grade on the assignment to having the professor file a charge with the Vice President of Student Development. This charge can result in sanctions ranging from a warning through suspension or dismissal from the college. 

METHODS OF EVALUATION:

Homework Assignments 15%

Quizzes 10%

Exams 75%

Grade distribution will follow that outlined in the college catalog.