Course Syllabus

Spring 2024 | ACC-2122-VO02 - Managerial Accounting

Online Class

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

Faculty

Michelle Kainen
View Faculty Credentials

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

ACC-2122-VO02 Link to Textbooks/Resources Information 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

Textbook reading will be assigned on each topic. The reading will be supplemented with lecture videos, homework assignments and discussion board topics.

Evaluation Criteria

Grading:

4 Exams - 50%

Homework - 40%

Engagement - 10%

Engagement credit will be based upon the quality of discussion board posts and overall engagement with the course material.

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.

Missing & Late Work Policy

This class runs from Tuesday - Monday each week. This is not a self-paced class. It is designed so that students are all working on the same material at the same time. Assignments will not be opened early so that students can work ahead of the rest of the class. All assignments open at 12:01 Tuesday mornings and are due at 11:59 pm on Monday nights.

There is a 2-day "grace period" each week (until Wednesday at 11:59 pm). You may take advantage of this grace period as necessary. No permission is needed. Any assignments submitted during the grace period will be subject to a 10% penalty.No extensions will be granted beyond the grace period.

If you require an alteration to the course schedule, please contact your advisor to complete the steps necessary to receive an academic accommodation.

Note: the grace period is not available the last week of the semester, due to the grade submission deadline.

Unless otherwise stated, initial discussion board posts are due by Fridays at 11:59 pm. The grace period policy does not apply to discussion board posts.

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