Course Syllabus

Spring 2024 | ACC-2122-VO01 - Managerial Accounting

Online Class

Online courses take place 100% online via Canvas, without required in-person or Zoom meetings.

Faculty

Theresa Strong
View Faculty Credentials
View Faculty Statement
Hiring Coordinator for this course: Julie Dalley

Course Description

The course explores internal accounting systems and the uses of internally generated data in management. Topics include: the use of financial accounting data, cost-volume-profit analysis, budgets and responsibility accounting, and cost allocations. Prerequisite: Financial Accounting.

Essential Objectives

1. Outline the major steps in control accounting, including budgetary control and standard cost systems.
2. Illustrate the effect of corporate income taxes, costs, volumes and revenue relationships on business decisions.
3. Use TVM (Time Value of Money) and relevant cost concepts to make a capital budgeting decision.
4. Identify the components of and be able to prepare a master cash budget, flexible budget, and capital budget.
5. Describe the various costing processes, including Job Order, Standard Costing, Activity Based Costing, and Process Costing.
6. Use the Statement of Cash Flows and techniques of financial statement analysis to evaluate the performance of the firm.
7. Build pricing models and identify relevant costs for decision making, including performance measures, make-buy, and return on investment.
8. Build income statements for different business segments and analyze the effects of decentralization.
9. Discuss the ethical considerations inherent in business and accounting decisions.
10. Identify and explore accounting and finance career and transfer options to meet personal goals and objectives.

Required Technology

More information on general computer and internet recommendations is available on the CCV IT Support page. https://support.ccv.edu/general/computer-recommendations/

Please see CCV's Digital Equity Statement (pg. 45) to learn more about CCV's commitment to supporting all students access the technology they need to successfully finish their courses.

Required Textbooks and Resources

This course uses one or more textbooks/books/simulations.

Spring 2024 textbook details will be available on 2023-11-06. On that date a link will be available below that will take you to eCampus, CCV's bookstore. The information provided there will be specific to this class. Please see this page for more information regarding the purchase of textbooks/books.

ACC-2122-VO01 Link to Textbooks for this course in eCampus.

The last day to use a Financial Aid Advance to purchase textbooks/books is the 3rd Tuesday of the semester. See your financial aid counselor at your academic center if you have any questions.

Methods

Evaluation Criteria

Grading Criteria

CCV Letter Grades as outlined in the Evaluation System Policy are assigned according to the following chart:

	High	Low
A+	100	98
A	Less than 98	93
A-	Less than 93	90
B+	Less than 90	88
B	Less than 88	83
B-	Less than 83	80
C+	Less than 80	78
C	Less than 78	73
C-	Less than 73	70
D+	Less than 70	68
D	Less than 68	63
D-	Less than 63	60
F	Less than 60
P	100	60
NP	Less than 60	0

Weekly Schedule

Attendance Policy

Regular attendance and participation in classes are essential for success in and are completion requirements for courses at CCV. A student's failure to meet attendance requirements as specified in course descriptions will normally result in a non-satisfactory grade.

• In general, missing more than 20% of a course due to absences, lateness or early departures may jeopardize a student's ability to earn a satisfactory final grade.
• Attending an on-ground or synchronous course means a student appeared in the live classroom for at least a meaningful portion of a given class meeting. Attending an online course means a student posted a discussion forum response, completed a quiz or attempted some other academically required activity. Simply viewing a course item or module does not count as attendance.
• Meeting the minimum attendance requirement for a course does not mean a student has satisfied the academic requirements for participation, which require students to go above and beyond simply attending a portion of the class. Faculty members will individually determine what constitutes participation in each course they teach and explain in their course descriptions how participation factors into a student's final grade.

Participation Expectations

Class attendance at CCV is essential to your success. Online courses generally use a seven (7) calendar day "class period" which is the equivalent to the site-based course three (3) hour class period. If you cannot attend class for some reason, contact your instructor beforehand and make arrangements for making up any missed work. You should be aware that missing more than 3 classes may jeopardize course credit. Instructors count regular attendance and class participation as a completion requirement for courses.

Class attendance is of the utmost importance and since online classes meet online and not in person, the attendance policy has to be interpreted in a slightly different way than onsite classes. Therefore, several different things will be taken into consideration when attendance grades are calculated:

• If a student doesn’t submit any posts to the discussion forum or does not submit any work in Connect during any given week, they will be considered absent
• If a student submits one or more posts in the discussion forum or completes the weekly Connect assignment, they will be considered present

Missing & Late Work Policy

I only accept late assignments unless prior notice is given or an emergency arises. If an emergency does come up, please contact me via email at your earliest convenience. Late assignments and/or exams that are not completed before the deadline will be handled on a case to case basis.

Please contact me as soon as you realize you may not make the deadline. The first week is flexible due to late books, latecomers to class, etc. Starting with the second week we will stick to this process and if you are submitting late for any reason - you had to work late, you are sick with a cold, you are on vacation, you simply forgot - you need to let me know ASAP and it will be handled on a case to case basis.

Accessibility Services for Students with Disabilities:

1. Provide disability documentation to the Accessibility Coordinator at your academic center. https://ccv.edu/discover-resources/students-with-disabilities/
2. Request an appointment to meet with accessibility coordinator to discuss your request and create an accommodation plan.
3. Once created, students will share the accommodation plan with faculty. Please note, faculty cannot make disability accommodations outside of this process.

Academic Integrity