Course Syllabus

Summer 2024 | ACC-2122-VO02 - Managerial Accounting

Online Class

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

Faculty

Norman Whittle
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

Lectures and textbook readings will be supplemented with assigned problems. We will be covering 1 chapter a week (Chapters 14 to 25). The instructor will give a overview of each chapter and students will have an opportunity to discuss and interact with other students in the classroom. Questions will be posed by both the instructor and/or students in this course. Homework problems will be assigned from each chapter and are due on specific dates. A weekly quiz will be given to help reinforce the concepts presented in each chapter.

Evaluation Criteria

Each student will be expected to complete the assigned homework and quiz each week by the due date outlined in the syllabus. A deduction in points may be made for late assignments. All assignments are taken from the textbook. There will be 2 exams, a mid-term and a final exam. Students are required to participate and provide a meaningful input to the classroom discussions each week.

Grades will be based on the following:

Weekly Homework 40%

Weekly Quizzes 10%

Midterm Exam 15%

Final Exam 15%

Attendance/Participation/Class Discussions 20%

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.

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