ࡱ > / bjbjVV 4 < < ' \ 5# 5# 5# 5# 5# I# I# I# 8 # m$ t I# ? $ $ $ $ $ & & & ? ? ? ? ? ? ? A |D ? 5# & p& " & & & ? 5# 5# $ $ y ? ) ) ) & 6 5# $ 5# $ ? ) & ? ) ) ; Q= $ .d I# ' -< ? ? 0 ? A< E ) E ( Q= Q= D E 5# = & & ) & & & & & ? ? ) & & & ? & & & & E & & & & & & & & & ! : ESSEX COUNTY COLLEGE
Business Division
ACC 102 Principles of Managerial Accounting
Course Outline
Course Number & Name: ACC 102 Principles of Managerial Accounting
Credit Hours: 4.0 Contact Hours: 4.0 Lecture: 4.0 Lab: N/A Other: N/A
Prerequisites: Grade of C or better in ACC 101
Co-requisites: None Concurrent Courses: None
Course Outline Revision Date: Fall 2010
Course Description: The study of the fundamental managerial accounting concept and techniques, which aid in management decision-making, performance evaluation and in planning and controlling operations. The emphasis is on the use of accounting data as a management tool rather than on the techniques of data accumulation. The course deals with such topics as cost behavior patterns, budgeting, cost-volume-profit relationships, product costing methods, preparation of the Statement of Cash Flows, and financial statement analysis. Quantitative methods applicable to managerial accounting are studied.
Course Goals: Upon successful completion of this course, students should be able to do the following:
demonstrate knowledge of the specific practice of using equity financing of operations;
prepare specific financial reports and analyses;
list, explain, and apply specific analytical techniques and practices used to classify and categorize operational cost and schedules; and
prepare reports and schedules that aid in planning and controlling operations.
Measurable Course Performance Objectives (MPOs): Upon successful completion of this course, students should specifically be able to do the following:
Demonstrate knowledge of the specific practice of using equity financing of operations:
describe and illustrate the characteristics of stock, classes of stock, and entries for issuing stock;
describe and illustrate the accounting for cash dividends and stock dividends; and
describe and illustrate the reporting of stockholders equity
Measurable Course Performance Objectives (MPOs) (continued):
Prepare specific financial reports and analyses:
analyze the cash flow activities reported in the statement of cash flows;
prepare a statement of cash flows using the direct method; and
describe basic financial statement analytical methods
List, explain, and apply specific analytical techniques and practices used to classify and categorize operational cost and schedules:
3.1 identify various cost patterns and classify costs as variable costs, fixed costs, or mixed costs; and
3.2 describe basic financial statement analytical methods
Prepare reports and schedules that aid in planning and controlling operation:
4.1 describe and illustrate inventory valuation under process cost and job order;
4.2 describe budgeting, its objectives, and its impact on human behavior;
4.3 describe the types of standards and variances and explain how they are established;
4.4 compute and interpret variances;
4.5 prepare differential analysis reports for a variety of managerial decisions;
4.6 compute the contribution margin, the contribution margin ratio and the unit contribution margin to determine divisional and product profitability;
4.7 describe the importance of ethical standards in business and be able to apply them to business situations; and
4.8 utilize computerized applications to prepare such reports and schedules
Methods of Instruction: Instruction will consist of lecture, homework assignments, including CengageNow assignments, and class discussions.
Outcomes Assessment: Homework, quiz and exam questions are blueprinted to course objectives. Data is collected and analyzed to determine the level of student performance on these assessment instruments in regards to meeting course objectives. The results of this data analysis are used to guide necessary pedagogical and /or curricular revisions.
Course Requirements: All students are required to:
1. Maintain regular attendance.
2. Complete assigned homework or projects in a timely manner
3. Take part in class discussion and participate in class exercises.
4. Take all exams and quizzes, when scheduled: these include a minimum of two hourly exams as well as a cumulative departmental final exam.
Methods of Evaluation: Final course grades will be computed as follows:
% of
Grading Components final course grade
Homework (including CengageNow, a web-based assign- 0 15%
ment and assessment solution suggested for this course), Computer Project, Quizzes and Class Participation
A perusal of homework problems, the computer project, and quizzes demonstrating basic principles of Financial Accounting will show evidence of the extent to which students meet course objectives.
2 Examinations (dates specified by the instructor) 50 60%
Exams will show evidence of the extent to which students meet course objectives including but not limited to identifying and applying concepts, understanding terms and demonstrating evidence of a basic foundation of financial accounting.
Departmental Final Exam 25 30%
The comprehensive final exam will examine the extent to which students have understood and synthesized all course content and achieved all course objectives.
Note: The instructor will provide specific weights, which lie in the above-given ranges, for each of the grading components at the beginning of the semester.
Academic Integrity: Dishonesty disrupts the search for truth that is inherent in the learning process and so devalues the purpose and the mission of the College. Academic dishonesty includes, but is not limited to, the following:
plagiarism the failure to acknowledge another writers words or ideas or to give proper credit to sources of information;
cheating knowingly obtaining or giving unauthorized information on any test/exam or any other academic assignment;
interference any interruption of the academic process that prevents others from the proper engagement in learning or teaching; and
fraud any act or instance of willful deceit or trickery.
Violations of academic integrity will be dealt with by imposing appropriate sanctions. Sanctions for acts of academic dishonesty could include the resubmission of an assignment, failure of the test/exam, failure in the course, probation, suspension from the College, and even expulsion from the College.
Student Code of Conduct: All students are expected to conduct themselves as responsible and considerate adults who respect the rights of others. Disruptive behavior will not be tolerated. All students are also expected to attend and be on time for all class meetings. No cell phones or similar electronic devices are permitted in class. Please refer to the Essex County College student handbook, Lifeline, for more specific information about the Colleges Code of Conduct and attendance requirements.
Course Content Outline: based on the text Principles of Financial Accounting II: Managerial ACC 102, (custom Essex County College edition) by Carl S Warren, James M Reeve & Jonathon E Duchac; published by Cengage Learning, 2009. ISBN-13#: 1-4240-6851-7 or ISBN-10#: 1-4240-6851-7.
Week Chapter/Content
1 2 Review Class Syllabus
Chapter 11 Corporations: Organization, Stock Transactions, & Dividends
3 4 Chapter 14 Statement of Cash Flows (The Direct Method)
5 Chapter 15 Financial Statement Analysis
EXAMINATION I on Chapters 11, 14 & 15
6 Chapter 16 Managerial Accounting Concepts and Principles
6 7 Chapter 17 Job Order Cost Systems
8 9 Chapter 18 Process Cost Systems
Computer Project the instructor will provide details
10 11 Chapter 19 Cost Behavior and Cost-Volume-Profit Analysis
EXAMINATION II on Chapters 16, 17, 18 & 19
12 Chapter 21 Budgeting
13 14 Chapter 22 Performance Evaluation Using Variances from Standard Costs
15 Chapter 24 Differential Analysis and Product Pricing
Comprehensive, Departmental FINAL EXAMINATION
SUGGESTED ASSIGNMENTS FOR IN-CLASS PRESENTATION OR
FOR REINFORCEMENT HOMEWORK
Chapter 11 Eye Openers: 1, 2, 4, 5, 7, 9, 10, 14, 16.
Exercises: 11-1, 11-2, 11-3, 11-4, 11-5, 11-6, 11-8, 11-10, 11-11, 11-13, 11-15, 11-18, 11-20.
Problems: 11-1A, 11-2A, 11-3A, 11-4A, 11-5A.
Chapter 14 Eye Openers: 1, 2, 3, 4, 6, 7, 9, 11.
Exercises: 14-1, 14-2, 14-3, 14-7, 14-8, 14-15, 14-16, 14-19, 14-21.
Problems: 14-4A, 14-5A, 14-4B, 14-5B.
Chapter 15 Eye Openers: 1, 5, 6, 9, 11, 14.
Problems: 15-1A, 15-2A, 15-4A, 15-5A, 15-6A.
Chapter 16 Eye Openers: 1, 2, 4, 9, 11, 12, 13, 14, 15, 16, 17, 18, 21.
Exercises: 16-1, 16-2, 16-3, 16-4, 16-5, 16-6, 16-7, 16-8, 16-10, 16-12, 16-13, 16-14, 16-17.
Problems: 16-2A, 16-3A, 16-4A, 16-6A.
Chapter 17 Eye Openers: 1, 2, 4, 9, 11, 12, 13, 14, 15, 16, 17.
Exercises: 17-1, 17-2, 17-3, 17-4, 17-5, 17-6, 17-7, 17-8, 17-10, 17-12, 17-13, 17-14,
17-17, 17-18.
Problems: 17-1A, 17-2A, 17-3A, 17-4A, 17-5A.
Chapter 18 Eye Openers: 1, 2, 3, 4, 5, 6, 7, 8, 10.
Exercises: 18-1, 18-2, 18-3, 18-4, 18-5, 18-6, 18-7, 18-8, 18-9, 18-10, 18-11, 18-12,
18-13, 18-15, 18-18, 18-19.
Problems: 18-1A, 18-2A, 18-4A, 18-5A.
Chapter 19 Eye Openers: 1, 3, 6, 7, 8, 9, 10, 12.
Exercises: 19-1, 19-2, 19-3, 19-4, 19-5, 19-6, 19-7, 19-8, 19-9, 19-10, 19-11, 19-12,
19-13, 19-15.
Problems: 19-1A, 19-2A, 19-3A, 19-4A, 19-5A, 19-6A.
Chapter 21 Eye Openers: 1, 15, 16.
Exercises: 21-1, 21-2, 21-3, 21-4, 21-6, 21-7, 21-8, 21-9, 21-10, 21-11, 21-12, 21-13,
21-14.
Problems: 21-1A, 21-2A, 21-4A, 21-5A.
Chapter 22 Eye Openers: 1, 2, 6, 7, 8A, 8B.
Exercises: 22-1, 22-2, 22-3, 22-4, 22-6, 22-7, 22-8, 22-9, 22-10, 22-11, 22-12, 22-13,
22-4.
Problems: 22-1A, 22-2A, 22-3A, 22-4A, 22-5.
Chapter 24 Exercises: 24-1, 24-2, 24-4, 24-5, 24-6, 24-7, 24-8, 24-9, 24-11, 24-12, 24-13, 24-14.
Problems: 24-1A, 24-2A, 24-4A, 24-5A.
Note: Students are encouraged to use the accounting software to complete their assignments.
Note: Accounting tutors are available Mondays Saturdays in the Learning Center, the Business Division, and the EOF Department at ECC.
page PAGE \* MERGEFORMAT 3prepared by R Pernia & G Savage, Fall 2010
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