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«Spring 2016 Online – 12-week section Instructor: Jay Cohen, CPA Office: Room 2550 Phone: 847-376-7107 E-mail: jcohen Office Hours Monday ...»

Accounting 154 – Managerial Accounting - Jay Cohen

Spring 2016 Online – 12-week section

Instructor: Jay Cohen, CPA

Office: Room 2550

Phone: 847-376-7107

E-mail: jcohen@oakton.edu

Office Hours

Monday 11:00 a.m. to 2:00 p.m. Room 2550

Tuesday 9:00 a.m. to 12:00 p.m. online

Wednesday 9:00 a.m. to 12:00 p.m. online

Thursday 11:00 a.m. to 2:00 p.m. Room 2550

Friday 9:00 a.m. to 12:00 p.m. online

I. Course Information

Prefix Number Name Credit Lecture Lab ACC 154 Principles of Managerial Accounting 4 hours 4 hours 0 hours II. Recommended Prerequisite Accounting 153 Financial Accounting III. Course Catalog Description Course presents accounting information used for internal business management. Focus is on planning, controlling and evaluating company performance. Content includes budgeting, job costing, product pricing, breakeven analysis, standard costing, and decision models. Projects will be completed in Microsoft Excel. Prior experience with Excel not required.

IV. Learning Objectives

At the conclusion of this course, students will be able to:

 identify the roles of management and how accounting can inform management in the decision making process  classify costs into categories, including product vs. period and then material, labor, or overhead for product costs  prepare statement of cost of goods manufactured, cost of goods sold, and income statement  analyze, interpret and complete job-order cost accounting cycles  identify purposes and methods of process costing cycles  construct, analyze, and interpret activity-based costing as a decision-making tool  construct, analyze and interpret cost-volume-profit relationships  analyze and interpret relevant costs and product decisions  formulate, interpret and complete a master budget  evaluate performance of business segments using ROI and residual methods Syllabus – Page 1 prepare a flexible budget, construct standard costs, and measure variances from  standards construct, analyze and interpret decisions using present value method  utilize Microsoft Excel to prepare business models and aid in the decision making process  V. Academic Integrity Students and employees at Oakton Community College are required to demonstrate

academic w Oakton’s Code of Academic Conduct. This code prohibits:

 cheating,  plagiarism (turning in work not written by you, or lacking proper citation),  falsification and fabrication (lying or distorting the truth),  helping others to cheat,  unauthorized changes on official documents,  pretending to be someone else or having someone else pretend to be you,  making or accepting bribes, special favors, or threats, and  any other behavior that violates academic integrity.

There are serious consequences to violations of the academic integrity policy. Oakton’s policies and procedures provide students a fair hearing if a complaint is made against you. If you are found to have violated the policy, the minimum penalty is failure on the assignment and, a disciplinary record will be established and kept on file in the office of the Vice President for Student Affairs for a period of 3 years.

Details of the Code of Academic Conduct can be found in the Student Handbook.

VI. Outline of Topics A. Introduction to Managerial Accounting B. Building Blocks of Managerial Accounting C. Job Costing D. Introduction to Process Costing E. Activity Based Costing F. Cost Behavior G. Cost-Volume-Profit Analysis H. Relevant Costs for Short-Term Decisions I. The Master Budget J. Performance Evaluation K. Standard Costs and Variances L. Capital Investment Decisions and the Time Value of Money VII. Methods of Instruction Online tutorials, homework, quizzes, exams, Excel projects.

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1. Managerial Accounting, Braun and Tietz, 4th Edition, bundled with MyAccountingLab access code.

Note: We have negotiated a great price with Pearson for this title. Your cost of the paper book plus the access code at the Oakton bookstore is less than the cost of purchasing access online directly from Pearson. You won’t find a better deal than the Oakton bookstore on this title. You are essentially getting the paper book for free.

2. To enroll in MyAccountingLab, look at the right column of our course home page in D2L for “MyLab and Mastering Links”. Open that you will see a link to Pearson’s MyLab and Mastering. Click on that, allow pop-ups, and you will see our MyAccountingLab course.

You need to enroll in this MyAccountingLab course. You can get 14 days of free access and then you need to enter the access code that came in the book as described in #1 above.

X. Methods for Evaluating Student Progress

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**Please note that more than 50% of the points in this class are on activities that you can do at home with your book and online resources. There are deadlines, but the assignments are not timed. Please maximize these at-home points!

Assignment Zero (5 points) This is a chance for you to introduce yourself to me since we are not meeting face-to-face.

There are instructions in D2L and you will upload a couple a paragraphs to a dropbox within D2L. Your submission will only be seen by me.

Chapter Video Lectures in D2L If you look in D2L, you will find a video for each chapter when I walk you through a couple of the more challenging topics for that chapter. I intentionally keep these very brief and focused to help you as you work through the assignments in MyAccountingLab.

Syllabus – Page 3 Weekly Homework and Quizzes in MyAccountingLab (230 points) Accounting is only learned from practice, so there are many exercises to help you really learn the content of this course. There are two categories of weekly assignments in MyAccountingLab, Practice Homework and Chapter Quizzes.

For Practice Homework in MyAcountingLab:

 You have 5 attempts to work on each assignment and all of the help tools have been activated to help you with each exercise. Pay particular attention to “Help Me Solve This” to show you exactly what you need to do.

 If you click “Check Answer”, you can see your results and then you’ll will have four more chances to get it correct.

 After you submit the final attempt, you will see the solution.

 Each exercise has a very low point value. These are really designed to help you learn the material in a way that we have done it in a face-to-face class, with all the videos, animations and DemoDocs available to you.

 There are deadlines for each assignment with an extension for late submission. Late submissions have a 30% penalty. Typically, there is a one-week extension, but the extensions are shorter during exam weeks.

For Online Quizzes in MyAccountingLab:

 You will only have 1 attempt at these assignments and the “Help Me Solve This” tool will be deactivated. There are still other help tools available including videos and DemoDocs. If you have done all the practice homework first, the quizzes will be much easier to follow.

 If you click “Check Answer”, you will not get a second chance. This is supposed to simulate an in-class quiz. After you submit, you will see the solution.

 These exercises have a higher point value than the Practice Homework because the “Help Me Solve This” button is deactivated.

 There are deadlines for each assignment with an extension for late submission. Late submissions have a 30% penalty. Typically, there is a one-week extension, but the extensions are shorter during exam weeks.

Microsoft Excel Assignments (80 points) There will be two Excel assignments during the semester. There will be specific instructions and online videos to demonstrate the type of work that you are expected to do. You cannot submit these late. They must in by the deadline date.

You can get Microsoft Office 2013 for free from Microsoft 365 in Education. You can download the full desktop version of this software on up to 5 devices. Microsoft provides this to students with if you have an active.edu e-mail address. If you do not use your Oakton e-mail, go to My Oakton, Register Pay/Personal Information, and choose Update E-mail Addresses.

Once you have activated your Oakton e-mail, go to the Microsoft site and have them send you the Microsoft Office activation e-mail. There is a way to setup your Oakton account so it gets forwarded to your personal e-mail account as well. Instructions are on that same My Oakton page mentioned in the previous paragraph.

Syllabus – Page 4 Practice Exams (45 points) The practice exams will be in MyAccountingLab and you can do these at home. Some of these will be repetitive of what you have already done for the online homework. The goal is for you to do these exercises without using any of the help tools or textbook. That will be a good simulation of the real exam. Similar to the quizzes, for the practice exam, you will have only have one attempt at each question. Once you hit Check Answer, the solution will appear so you can get your score and see the correct answer.

Exams (300 points) There will be 3 exams in the Testing Center during the semester. These exams will be in MyAccountingLab and will consist of problems that are similar to the homework, quizzes, and practice exams. You will need to show a picture ID when you arrive, and the proctor at the Testing Center will then enter a password so you can open the exam. Here is the information

about Oakton’s Testing Centers:

–  –  –

Testing Center Hours:

Monday - Thursday, 8 a.m. - 8 p.m.

Friday, 8 a.m. - 5 p.m.

Saturday, 10 a.m. - 2 p.m.

If you need to arrange to take your exams at a Testing Center outside of the Oakton district, please follow the instructions outlined on this document: Outside Proctoring Procedures XI. Other Course Information

1. Tutoring Tutoring is available through the Learning Center at both campuses. Once they are available, you can see the schedule at ACC Tutoring Hours – Spring 2016.

2. Access and Disability Resource Center If you have a documented learning, psychological, or physical disability, you may be entitled to reasonable academic accommodations or services. To request accommodations or services, contact the Access and Disability Resource Center in the Learning Center. All students are expected to fulfill essential course requirements. The College will not waive any essential skill or requirement of a course or degree program.

3. Dates:

 The last day to withdraw and receive a full refund is February 21.

 The last day to withdraw and receive a 50% refund is February 24.

 The last day to withdraw and have nothing appear on your transcript is March 6.

 The last day to switch to audit status is March 4. “Audit” students receive no credit.

 The last day to withdraw and have a “W” on your transcript is April 3. After that date, you must receive a grade in the course.

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