Course Syllabus

ACG 2071C:  Principles of Managerial Accounting

Online, Full Term, Summer 2021, CRN 33035

Osceola Campus: Online

Course Syllabus and Classroom Policies

 

 

PROFESSOR:  Debbie Frank                        REGULAR OFFICE: By Appointment Only OFFICE PHONE: NA CELL PHONE (text): 239-293-2054  EMAIL: dfrank7@valenciacollege.edu

CRN:  33035                           CREDIT HOURS: 3                CLASS MEETINGS: Online   ADVISING HOURS: virtually by appointment

Website:   Syllabus, Schedule, and link to homework. https://online.valenciacollege.edu/login/canvas                      

 

 

WARNING: To avoid being dropped as a “No Show” students must complete the following by May 18, 2021:

• Complete the 01 Homework in MyAccountingLab. A free two-week grace period is provided to MyAccountingLab. Waiting for finances is not a valid excuse for not completing the MyLab assignment

Course:  ACG 2071C, Principles of Managerial Accounting, 3 Credits, Full Term, Online.

 

Course Description: Accounting for business information requirements with cost accounting concepts and relationships, statement of cash flows, financial statement analysis, cost-volume-profit analysis, variance analysis, budgeting, pricing decisions, capital expenditure decisions, and management accounting analysis for decision-making. Special Fee: $33

 

Pre-requisites: ACG 2021C

 

Course Outcomes:  Upon completion of this course students should be able to:

1. Understand the role of managerial accounting and management accountants.
2. Compute product cost
3. Use Activity Based Costing to allocate manufacturing overhead to various cost objects
4. Perform cost-volume-profit analysis.
5. Identify and analyze relevant factors for decision-making.
6. Prepare budgets.
7. Evaluate management performance.

Meeting place & time:    Online

 

Advising Hours:

By Appointment Virtually – please allow for 24-hour notice

 

Inclusivity Policy: Courtesy and sensitivity are especially important with respect to individuals and topics dealing with differences of race, culture, religion, politics, sexual orientation, gender, gender variance, and nationalities. Class rosters are provided to the instructor with the student’s legal name. I will gladly honor your request to address you by an alternate name or gender pronoun. Please advise me of this preference early in the semester so that I may make appropriate changes to my records.

 

Final Exam: Date and time listed below under important dates. The comprehensive final exam is optional and can replace the lowest chapter exam score.

 

Important Dates:

	Full Term
Classes Begin	10 May
Drop/Refund Deadline (11:59pm)	17 May
No Show Reporting Period	19 May – 27 May
Memorial Day, College Closed	31 May
Withdraw “W” deadline	2 Jul
Day & evening classes end	2 Aug
Final exam period Date & Time*   *final exam is optional in this course, if taken it can replace the lowest chapter exam score	Exam Due By Tuesday, Aug 3, 2021 11:59PM
Grades viewable in ATLAS	6 Aug

 

Assignment List: In Canvas there is an “Assignment List” located on the Syllabus page. The Assignment List serves as a checklist. It is a schedule of every required assignment in the course and the corresponding due dates. Make sure to follow the due dates very closely. Assignment due dates will not be extended.

 

IMPORTANT COURSE POLICY REGARDING MISSED ASIGNMENTS: Missed assignments will NOT be reopened. It would be unethical of the instructor to give a student extra time when their classmates were all required to complete the assignment by the due date. Homework is open for an entire week. Students are encouraged to complete the homework early to avoid missing the deadline in case something urgent comes up on Tuesday night. The lowest homework grade will be dropped, therefore missing one homework will not impact your course grade. If students miss an exam, they can replace that score by taking the optional comprehensive final exam.

 

Educational Materials:  Important:  You will need a MyAccountingLab access code to complete the course.

• Textbook: Mal Access Card T/A Horsngrens Managerial, 7th edition, $119.99. At Valencia Bookstore ISBN 9780136503613.  This purchase includes an access code for MyAccountingLab and an electronic textbook.
• Access Code:  MyAccountingLab access code is MyAccountingLab is where students must complete the required course homework and take exams. Students are required to purchase an access code to use the program. Students MUST access MyAccountingLab through Canvas website. Instructions for registering with MyAccountingLab are included in Canvas Orientation Module.

Internet Connection for Online Students: Online students are required to maintain access to online materials, assignments, and assessments. If you lose your internet connection during an exam, the professor will not reopen the assignment so that you can have a second attempt. To avoid losing your internet connection make sure to use the most stable platform possible. Suggestions include:

• Use an Ethernet connection (rather than wireless) during exams.
• Use Chrome or Explorer web browsers during exams, not AOL or less popular browsers.
  • I strongly advise against using Safari web browser – using this browser will not serve as an acceptable excuse for issues with MyAccountingLab. Please see my step by step instructions in our Canvas course for downloading Chrome.
• Do not physically move your computer around during exams. Do not move from room to room.

Make sure you have a backup plan in case your computer malfunctions. Assignment dates will not be extended due to student’s technical issues. Backup plans may include using the computers in the learning centers on any Valencia campus, use a friend or family member’s computer or use the free computer at the public library.

 

 

Grading Scale:  Each student’s course grade will be calculated by dividing the total points the student earned during the course by the total points possible.  *There will be rounding to the nearest percent by using the tenths place.  If percentage is 79.4% the percentage will be 79% and letter grade of C; if 79.5% then the letter grade of B. Rounding only occurs once, 79.499% rounds to 79%.

Points Earned		Letter Grade
90% to 100%	of 580 Points	A
80% to 89%	of 580 Points	B
70% to 79%	of 580 Points	C
60% to 69 %	of 580 Points	D
Below 60%	of 580 Points	F

 

Grading Policy: Students must complete all coursework, or they will be assigned a grade of zero for any work not submitted, unless it is an optional assignment. Deadline extensions will not be granted.

 

Activity	Points Possible	Percentage of Total	Explanation
Homework	100	17%	Ten assignments count. Each assignment is worth 10 points. Your lowest assignment score(s) will be dropped. (Syllabus HW counts as a HW assignment)
Chapter Exams	400	70%	Four chapter exams worth 100 points each. All exams are open book, open note, timed. The lowest one of the chapter exam scores can be replaced by the Comprehensive final exam below.
Comprehensive Final Exam	*	*	* Comprehensive final exam is optional and can be taken to replace a lowest scored chapter exam.
Discussion Posts	80	13%	There will be discussion posts to complete online worth a total of 80 points.
Total	580	100%	To compute your course grade, add up points you have earned and divide by total points possible in the course to date.

 

TEST TAKING POLICIES

There are no make-up exams. The optional comprehensive exam can replace one of the lowest chapter exams. This is intended to help those students who miss an exam due to an unforeseeable cause. If a zero was earned due to academic dishonesty an exam cannot be replaced. 

 

If you know ahead of time that you will miss a test, you may take it early as exams will be available for a 6-day period due on a Tuesday night. If you need to take the exam earlier than the period it is opened, please contact me ahead of time so I can make the exam available.

 

Any collaboration while taking the exam will also be considered cheating. Please refer to the Student Handbook and Student Catalog for consequences and remedies. 

 

Course Procedures, Online courses:  Students should do the following to succeed in this course:

• Read text at beginning of week: Reading the textbook is the most important thing you can do to succeed in the course. Reading prepares you for understanding of concepts and completion of homework. All the homework and tests are designed to cover concepts presented in the textbook.

 

• Login Canvas Weekly: Login Canvas on a weekly basis to review due dates and announcements.

 

• Homework: Homework will be completed on-line through MyAccountingLab. The homework will be due on Tuesday nights (11:59 PM). Student’s top 10 homework grades will count toward their final course grades. The remaining lower homework grades, if any, will be dropped. The syllabus homework will count as one of the homework assignments. Homework is worth 17% of student’s course grade.

 

• Discussion Posts: There will be discussion posts assigned worth a total of 80 points and 13% of grade.

 

• Chapter Exams: Chapter Exams are worth 70% of student’s course grade. There will be four Chapter exams. These four exams will be known as “chapter” exams covering 3 or 4 chapters each. Chapter exams will be taken online and delivered in MyAccountingLab. Sample exams will be provided to serve as a study guide. There will be a tutorial video in Canvas on how to find the sample exams.

 

• Optional Comprehensive Final Exam: The final exam will cover the major learning objectives of the course. A sample exam will be provided to serve as a study guide (see the tutorial video in Canvas on how to find the sample exam). The comprehensive final exam is optional, and the score will replace the lowest chapter exam score. This test will be administered during the final exam period and will be taken online with in MyAccountingLab.

 

• Tutoring Center / Student Support: There is Distance Tutoring offered for Accounting. The following link will provide you with additional information regarding tutoring services. valenciacollege.edu/tutoring

NO-SHOW PROCEDURE: Any student who does not log into Canvas and complete the listed assignments by the No Show/drop/refund deadline for this course’s part of term will be withdrawn by the instructor as a no-show.  This will count as an attempt in the class, and students will be liable for tuition.  If your plans have changed and you will not be attending this class, please withdraw yourself through your Atlas account during the drop period for this part of term.

 

Attendance: Aside from the no-show period, students should log into Canvas regularly and submit a minimum of one assignment (homework or discussion posting) each week to meet the attendance requirement.  Missing the equivalent of more than two weeks of classes for any reason, other than absences excused in accordance with Valencia’s policies or in cases of documented emergencies, is excessive and a basis for withdrawal.

 

Withdrawal:   

• The instructor will not withdraw students for nonattendance after the “no show” period. Students must withdraw themselves from the course through ATLAS.
• Students that have not self-withdrawn will receive a grade in the course based upon the points that they earned in the course.
• A faculty member is not permitted to withdraw a student from his or her class as a response to student conduct which falls under the jurisdiction of the Student Code of Conduct (6Hx28:8-03).]  Per Valencia Policy 4-07 (Academic Progress, Course Attendance and Grades, and Withdrawals), a student who withdraws from class before the established deadline for a particular term will receive a grade of “W. A student is not permitted to withdraw after the withdrawal deadline. See Important Dates for the Withdrawal Deadline for this course.  
• A student who is withdrawn by faculty for violation of the class attendance policy will receive a grade of “W”. Any student who withdraws or is withdrawn from a class during a third or subsequent attempt in the same course will be assigned a grade of “F”.   For a complete policy and procedure overview on Valencia Policy 6Hx28:4-07, please go to:  http://valenciacollege.edu/generalcounsel/policy/  .

 

Student Illness: If you are unable to participate in the course due to illness, family emergency, etc., please communicate with me as soon as possible in order to create a plan to complete any missed assignments so that your learning can progress in your course. In the case of a prolonged online absence, please communicate with me as soon as possible in order to create a plan for the best course of action.

MAKE-UP POLICY: Assignments including tests must be completed on or before the assignment deadline. Extensions of due dates for assignments will only be permitted to be made up if the student provides documentation of an excused absence. For student emergencies, it is the student’s responsibility to contact the instructor and provide documentation within one week unless special arrangements have been made previously.

 

STANDARDS OF CLASSROOM CONDUCT: Valencia Community College is dedicated not only to the advancement of knowledge and learning but is concerned with the development of responsible personal and social conduct. By enrolling at Valencia Community College, a student assumes the responsibility for

becoming familiar with and abiding by the general rules of conduct. The primary responsibility for managing the classroom environment rests with the faculty. Students who engage in any prohibited or unlawful acts that result in disruption of a class may be directed by the faculty to leave the class. Violation of any classroom or Valencia’s rules may lead to disciplinary action up to and including expulsion from Valencia. Disciplinary action could include being withdrawn from class, disciplinary warning, probation, suspension, expulsion,

or other appropriate and authorized actions. You will find the Student Code of Conduct in the current Valencia Student Handbook.  http://valenciacollege.edu/generalcounsel/policy

 

ACADEMIC HONESTY: Each student is required to follow Valencia policy regarding academic honesty.  All work submitted by students is expected to be the result of the student’s individual thoughts, research, and self-expression, unless the assignment specifically states, “group project.”  Any act of academic dishonesty will be handled in accordance with Valencia policy as set forth in the Student Handbook and Catalog. At Valencia, we expect the highest standards of academic honesty. Academic dishonesty is prohibited in accordance with policy 6Hx28: 8-11 upheld by the Vice President of Student Affairs (http://valenciacollege.edu/generalcounsel/policy/).   Academic dishonesty includes, but is not limited to, plagiarism, cheating, furnishing false information, forgery, alteration or misuse of documents, misconduct during a testing situation, and misuse of identification with intent to defraud or deceive. 

 

COLLEGE POLICIES:  A full description of all College policies can be found in the College Catalog at http://valenciacollege.edu/catalog/ ; Policy Manual at http://www.valenciacollege.edu/generalcounsel/ ; and the Student Handbook at http://valenciacollege.edu/bridges/documents/2018-19-Bridges-Handbook.pdf

 

PLAGIARISM: Plagiarism is the act of taking another individual’s writings or ideas and passing them off as your own. This includes directly copying even a small portion of the text, indirectly taking thoughts by paraphrasing ideas without correctly attributing to the source (meaning both with signal phrases and in-text parenthetical citations), using papers written in previous courses (self-plagiarism), and using another individual’s research without the correct attribution. Any act of plagiarism or academic dishonesty will result in an automatic failing grade on the assignment, no matter how small the infraction; to clarify, this means the assignment will receive no points. Additional action may be taken with the college’s administrative offices.  Do not endanger your academic career: If there is a severe issue, you are confused about what constitutes plagiarism, or you feel dishonesty is your only solution, contact me immediately and we will discuss the matter. Remember, once the assignment has been submitted, there is no distinction between unintentional plagiarism and intentional plagiarism – it’s just intentional in my eyes. Students’ work will be submitted through Canvas.

 

INTERNET RESEARCH STATEMENT: Because of the variety of sources, ease of publication, lack of central control, and proliferation of commercial information on the free Internet, it is often hard to tell if information obtained online is reliable.  Many sites contain research and information of high quality; however, unlike traditional print publications or library-based electronic resources, there is usually no process of peer review, nor is there an editor verifying the accuracy of information presented on the Internet. There are an increasing number of sites containing information that may be incomplete, anonymously written, out-of-date, biased, fraudulent, or whose content may not be factual. Students should, therefore, use caution in use of the free Internet for their research needs.  For academic topics that are addressed in scholarly literature, use of electronic databases or visiting the library may better meet your needs.  However, each professor makes the final determination of what is, or is not, accepted as a valid source, so review the syllabus for specific guidelines from your professor.

 

COMPUTER/EQUIPMENT USE POLICY:

Use of computers in the Business, IT, and Public Service classrooms at Valencia Community College is restricted to those activities designated by the instructor to enhance the class materials. Any other use is strictly forbidden. Inappropriate use includes, but is not limited to:

• Use of computer to send E-mail or access Internet sites not specifically assigned in class.
• Use of computer for job, internship, homework or other activities not assigned in class.
• Modifying any hardware or software system configuration or setting.
• Activities not in accordance with the Valencia Student Code of Conduct
• Use of computers in the departmental open lab is limited to those activities involved with preparing homework or coursework in this department and is subject to the same restriction as listed above.

 

STUDENT ASSISTANCE PROGRAM: Valencia College is interested in making sure all our students have a rewarding and successful college experience.  To that purpose, Valencia students can get immediate help with issues dealing with stress, anxiety, depression, adjustment difficulties, substance abuse, time management as well as relationship problems dealing with school, home or work.  BayCare Behavioral Health Student Assistance Program (SAP) services are free to all Valencia students and available 24 hours a day by calling (800) 878-5470. Free face-to-face counseling is also available.

 

OFFICE OF STUDENTS WITH DISABILITIES INFORMATION:  Students with disabilities who qualify for academic accommodations must provide a Notification to Instructor (NTI) form from the Office for Students with Disabilities (OSD) and discuss specific needs with the professor, preferably during the first two weeks of class. The Office for Students with Disabilities determines accommodations based on appropriate documentation of disabilities. 

• East Campus Bldg. 5, Rm. 216 Ph: 407-582-2229 Fax: 407-582-8908 TTY: 407-582-1222
• West Campus SSB, Rm. 102 Ph: 407-582-1523 Fax: 407-582-1326 TTY: 407-582-1222
• Osceola Campus Bldg. 1, Rm. 140A Ph: 407-582-4167 Fax: 407-582-4804 TTY: 407-582-1222
• Winter Park Campus Bldg. 1, Rm. 212 Ph: 407-582-6887 Fax: 407-582-6841 TTY: 407-582-1222

VALENCIA I.D. CARDS: Valencia ID cards are required for LRC, Testing Center, and IMC usage.  No other form of ID at those locations will be accepted.  Possession and utilization of a Valencia ID is mandatory to obtain these services.

 

Distance Tutoring & Technology Support at Valencia: You can easily access Valencia’s free distance tutoring and tech support from a computer, laptop or mobile device. 

• Distance tutoring services are provided fully online via Zoom. Through this service, you will receive real-time assistance via a Valencia tutor.  Online tutoring is offered in: mathematics, sciences, accounting & economics, computer programming, EAP and foreign languages, and writing.
• Online Learning Technology Support services are also available. You can receive assistance with navigating: Canvas, OneDrive, Zoom, YouTube, Microsoft Office (Word, Excel, & PowerPoint), and Honorlock. Support is also provided for video editing (via iMovie and MovieMaker) and converting documents from a Mac to PC.  For your convenience, tech support is available live (on-demand) via Zoom, by appointment, or via email.  

To get started using the Distance Tutoring and Learning Technology Support services, please visit www.valenciacollege.edu/tutoring.  Through this site, you can view the schedule of tutors/tech support assistants, find available times, learn more about the services, and access a collection of supplemental resources that are available 24/7.

 

Hours of Operation:

Monday-Friday: 8 am – 10 pm

Saturday & Sunday: 9 am – 7 pm

 

 

 

 

Technical Skills: To be successful in this course student will need to be able to:

• Utilize Canvas effectively.  Valencia provides tutorials in the use of Canvas with a course named Valencia Online 101. You can find it at: http://valenciacollege.edu/oit/learning-technology-services/student-resources/getting-started-online/online-101.cfm
• Students enrolled in online classes will need access to the internet. Minimum system requirements and links to plugins can be found at: http://valenciacollege.edu/oit/learning-technology-services/student-resources/getting-started-online/system-requirements.cfm  A DSL or cable connection are preferable.
• Students will need access to a computer with Chrome or Windows Explorer web browser. AOL’s web browser is not compatible with the publisher provided software used in the course. MyAccountingLab does not function correctly on tablets, cell phone, or wirelessly. *

* I strongly advise against using Safari web browser – using this browser will not serve as an acceptable excuse for issues with MyAccountingLab. Please see my step by step instructions in our Canvas course for downloading Chrome.

Disclaimer Statement: This syllabus may be altered, at the instructor’s discretion, during the term.  It is the responsibility of the student to make any adjustments as announced.

 

Course Schedule with all assignment due dates and MyAccountingLab registration instructions are in Canvas as well.