Syllabus for ACC-102
PRINCIPLES OF MANAGERIAL ACCOUNTING
Principles of Managerial Accounting has as its principal focus the information that managers need to make decisions and the types of analyses appropriate to each decision. Course topics range from cash flow and financial statement analysis to long-term capital budget decisions.
Student advisory: Working knowledge of Microsoft Excel is required.
After completing this course, you should be able to:
CO1 Distinguish the nature of management accounting with financial accounting and its impact on
CO2 Explain the cost, profit, and volume analysis and responsibility accounting.
CO3 Prepare operational and capital budgets.
CO4 Explain the standard cost systems and the variance analysis.
You will need the following textbook to do the work of the course. The required textbook is available from the University's textbook supplier, MBS Direct.
Principles of Managerial Accounting is a three-credit, online course, consisting of 11 modules. Modules include learning objectives, study materials, and activities. Module titles are listed below.
For your formal work in the course, you are required to participate in online discussion forums, complete written assignments, take a proctored midterm examination, and complete a final project. See below for more details.
Consult the Course Calendar for assignment due dates.
Principles of Managerial Accounting requires you to participate in five graded online discussion assignments, in addition to an ungraded Introductions Forum in Module 1.
Communication with the mentor and among fellow students is a critical component of online learning. Participation in online discussions involves two distinct assignments: an initial response to a posted assignment and subsequent comments on classmates' responses. Meaningful participation is relevant to the content, adds value, and advances the discussion. Comments such as "I agree" and "ditto" are not considered value-adding participation. Therefore, when you agree or disagree with a classmate, the reading, or your mentor, state and support your agreement or disagreement. You will be evaluated on the quality and quantity of your participation. Responses and comments should be properly proofread and edited, professional, and respectful.
The 11 written assignments consist mostly of exercises and problems taken from the end of each assigned chapter in the textbook. You are to submit your answers to these exercises and problems to your mentor for correction and grading. When preparing the assignments, please identify each exercise and problem clearly by textbook chapter and exercise or problem number, with the exercises first, followed by the problems. To receive full credit for your answers, you must show all work and include complete solutions.
Prepare your written assignments using whatever word processing program you have on your computer. Include your name at the top of the paper, as well as the course name and code and the semester and year in which you are enrolled.
Before submitting your first assignment, check with your mentor to determine whether your word processing software is compatible with your mentor's software. If so, you can submit your work as you prepared it. If not, save your assignment as a rich-text format (.rtf) file, using the Save As command of your software program. Rich text retains basic formatting and can be read by any other word processing program.
Principles of Managerial Accounting requires you to take a closed-book, proctored midterm examination. Consult the Course Calendar for the scheduling of the exam.
The midterm is 2 hours long and covers all material assigned through Module 6 (Chapters 13–19 in the textbook) and includes objective questions and problems. Scientific, graphing or financial calculator allowed (no phones or tablets); scratch paper allowed.
For the midterm, you are required to use the University's Online Proctor Service. Please refer to the Examinations and Proctors section of the Online Student Handbook (see General Information area of the course website) for further information about scheduling and taking online exams and for all exam policies and procedures. You are strongly advised to schedule your exam within the first week of the semester.
Exams are administered in the Examinations section of the course website. Consult the Course Calendar for the official dates of your midterm exam week.
You are on your honor not to cheat during the exam. Cheating means:
If there is evidence that you have cheated or plagiarized in your exam, the exam will be declared invalid, and you will fail the course.
In lieu of a final examination, you are required to complete a final project (worth 20 percent of your course grade). The final project consists of the five accounting problems that draw on material from Chapters 20, 21, 22, 24, and 26 of the textbook.
Instructions for completing and submitting the final project will be made available to you in the penultimate week of the course in the Final Project section of the course website. Please consult the Course Calendar for the project's due date.
Your grade in the course will be determined as follows:
All activities will receive a numerical grade of 0–100. You will receive a score of 0 for any work not submitted. Your final grade in the course will be a letter grade. Letter grade equivalents for numerical grades are as follows:
To receive credit for the course, you must earn a letter grade of C or better (for an area of study course) or D or better (for a non-area of study course), based on the weighted average of all assigned course work (e.g., exams, assignments, discussion postings).
To succeed in this course, take the following first steps:
Consider the following study tips for success:
Students at Thomas Edison State University are expected to exhibit the highest level of academic citizenship. In particular, students are expected to read and follow all policies, procedures, and program information guidelines contained in publications; pursue their learning goals with honesty and integrity; demonstrate that they are progressing satisfactorily and in a timely fashion by meeting course deadlines and following outlined procedures; observe a code of mutual respect in dealing with mentors, staff, and other students; behave in a manner consistent with the standards and codes of the profession in which they are practicing; keep official records updated regarding changes in name, address, telephone number, or e-mail address; and meet financial obligations in a timely manner. Students not practicing good academic citizenship may be subject to disciplinary action including suspension, dismissal, or financial holds on records.
Thomas Edison State University expects all of its students to approach their education with academic integrity—the pursuit of scholarly activity free from fraud and deception. All mentors and administrative staff members at the University insist on strict standards of academic honesty in all courses. Academic dishonesty undermines this objective. Academic dishonesty can take the following forms:
Please refer to the Academic Code of Conduct Policy in the University Catalog and online at www.tesu.edu.
Using someone else’s work as your own is plagiarism. Thomas Edison State University takes a strong stance against plagiarism, and students found to be plagiarizing will be severely penalized. If you copy phrases, sentences, paragraphs, or whole documents word-for-word—or if you paraphrase by changing a word here and there—without identifying the author, or without identifying it as a direct quote, then you are plagiarizing. Please keep in mind that this type of identification applies to Internet sources as well as to print-based sources. Copying and pasting from the Internet, without using quotation marks and without acknowledging sources, constitutes plagiarism. (For information about how to cite Internet sources, see Online Student Handbook > Academic Standards > Citing Sources.)
Accidentally copying the words and ideas of another writer does not excuse the charge of plagiarism. It is easy to jot down notes and ideas from many sources and then write your own paper without knowing which words are your own and which are someone else’s. It is more difficult to keep track of each and every source. However, the conscientious writer who wishes to avoid plagiarizing never fails to keep careful track of sources.
Always be aware that if you write without acknowledging the sources of your ideas, you run the risk of being charged with plagiarism.
Clearly, plagiarism, no matter the degree of intent to deceive, defeats the purpose of education. If you plagiarize deliberately, you are not educating yourself, and you are wasting your time on courses meant to improve your skills. If you plagiarize through carelessness, you are deceiving yourself.
For examples of unintentional plagiarism, advice on when to quote and when to paraphrase, and information about writing assistance and originality report checking, click the links provided below.
Examples of Unintentional Plagiarism
When to Quote and When to Paraphrase
Writing Assistance at Smarthinking
Originality Report Checking at Turnitin
First-time incidents of academic dishonesty concerning plagiarism may reflect ignorance of appropriate citation requirements. Mentors will make a good faith effort to address all first-time offenses that occur in courses. In these cases, the mentor may impose sanctions that serve as a learning exercise for the offender. These may include the completion of tutorials, assignment rewrites, or any other reasonable learning tool including a lower grade when appropriate. The mentor will notify the student by e-mail. Decisions about the sanctions applied for subsequent plagiarism offenses or other violations will be made by the appropriate dean’s office, with the advice of the mentor or staff person who reported the violation. The student will be notified via certified mail of the decision. Options for sanctions include:
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