ACCT-2302-01 - Prin Managerial Accounting II
Lamar State College - Port Arthur
House Bill 2504
Spring 2018 Course Syllabus
ACCT-2302-01 - Prin Managerial Accounting II
|Instructor||Jones, Tamalla Dayan|
|MyLamarPA||Be sure to check your campus E-mail and Course Homepage using MyLamarPA campus web portal (My.LamarPA.edu). When you’ve logged in, click the email icon in the upper right-hand corner to check email, or click on the “My Courses” tab to get to your Course Homepage. Click the link to your course and review the information presented. It is important that you check your email and Course Homepage regularly. You can also access your grades, transcripts, and determine who your academic advisor is by using MyLamarPA.|
|Course Description||This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entityï¿½s accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of product costs, operational budgeting and planning, cost control, and management decision making. Topics include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation.|
|Course Prerequisites||Successful Completion of ACCT 2301|
|Required Textbooks||College Accounting, A Practical Approach plus MyAccounting Lab with Pearson e-Textâ€”access Card Package, 13/E, by Jeffrey Slater, 13th edition, Prentice Hall, ISBN: 978-0-13-4077307.|
Poor attendance is a leading reason for termination from a job in all areas of employment. With this factor in mind, the instructor monitors student attendance daily. In addition, attendance on a regular basis is necessary for proper skill development.
The instructor reserves the right to drop any student missing more than two weeks of class (six MWF classes, four TR classes, two weeks with no online class or lab participation).
Quizzes may be given at the beginning of the class period. Students coming in to class late will not be allowed to take quizzes already turned in. A grade of zero will be recorded for the quiz.
Tardiness is not acceptable. Frequent tardiness to class will result in a meeting between the student and instructor. Continued tardiness will result in a ten-point penalty on the student's final course grade.
Assignments are due at the beginning of each class; student assignments coming in late will be assessed a penalty, even if the student arrives to class late and turns in work.
Students are responsible for completing all assigned homework, including reading assignments, by the required due dates and for being prepared for each class meeting. This applies even if you were absent from the previous class meeting.
|Course Grading Scale||90 - 100=A 80 - 89=B 70 - 79=C 60 - 69=D Below 59 = F|
|Determination of Final Grade||
|Final Exam Date||May 3, 2018 - 8:00 AM Through May 3, 2018 - 10:00 AM|
Week 1 Course Introduction, Syllabus Test, and Course Pretest
Week 2 Chapter 13: Exercises Set A; Problems Set A
Week 3 Chapter 14: Exercises Set A; Problems Set A
Week 4 Chapter 15: Exercises Set A; Problems Set A
Feb. 08, 2018 Test 1 Chapters 13-14
Week 5 Chapter 16: Exercises Set A; Problems Set A
Week 6 Chapter 17: Exercises Set A; Problems Set A
Week 7 Chapter 18: Exercises Set A; Problems Set A
Mar. 1, 2018 Test 2 Chapters 15-17
Week 8 Chapter 19: Exercises Set A; Problems Set A
Week 9 Spring Break
Week 10 Chapter 20: Exercises Set A; Problems Set A
Week 11 Chapter 21: Exercises Set A; Problems Set A
Mar. 29, 2018 Test 3 Chapters 18-20
Week 12 Chapter 22: Exercises Set A; Problems Set A
Week 13 Chapter 23: Exercises Set A; Problems Set A
Week 14 Chapter 24: Exercises Set A; Problems Set A
Apr. 19, 2018 Test 4 Chapters 21-23
Week 15 Chapter 25: Exercises Set A; Problems Set A
Week 16 Final May 3, 2018 8-10:30 Chapters 24-25
|Calendar of Lecture Topics and Major Assignment Due Dates||
Week 1 Course Introduction, Syllabus Test, and Course Pretest
Week 2 Chapter 13: Accounting for Bad Debts
Week 3 Chapter 14: Notes Receivable and Payables
Week 4 Chapter 15: Accounting for Merchandise Inventory
Week 5 Chapter 16: Accounting for Property, Plant, Equipment
Week 6 Chapter 17: Partnership
Week 7 Chapter 18: Corporations: Organizations and Stock
Week 8 Chapter 19: Corporations: Stocks, Dividends, Earnings
Week 9 Spring Break
Week 10 Chapter 20: Corporations and Bonds Payable
Week 11 Chapter 21: Statement of Cash Flows
Week 12 Chapter 22: Analyzing Financial Statements
Week 13 Chapter 23: The Voucher System
Week 14 Chapter 24: Departmental Accounting
Week 15 Chapter 25: Manufacturing Accounting
Week 16 Final
|General Education/Core Curriculum Student Learning Outcomes||
|Program Student Learning Outcomes||
PSLO ALPHA: Reading skills - Demonstrates comprehension of content-area reading material.
Identifies all main ideas, supporting details, and vocabulary in reading material; demonstrates a full understanding of the reading.
PSLO 1: Critical Thinking Skills - Uses creative thinking, innovation, inquiry and analysis, evaluation and synthesis of information.
Creatively identifies problem, argument, or issue (to determine extent of information needed); differentiates the facts from opinions as relates to situation; constructs possible solutions or prediction or consequences; uses logical, sound reasoning to justify conclusion.
PSLO 2: Communication Skills - Demonstrates effective development, interpretation and expression of ideas through written, oral and/or visual communication.
Expresses a strong thesis; organizes information with effective transitions & sequencing of ideas; uses substantial, logical & specific development of ideas; details are relevant, original, credible and correctly documented when appropriate to show an effective development and interpretation of ideas; and presents ideas in appropriate mode of expression for the task.
PSLO3: Empirical and Quantitative Skills - Applies the manipulation and/or analysis of numerical data or observable facts resulting in informed conclusions.
Identifies mathematical or scientific principles needed to complete task; uses mathematical or scientific principles needed to complete task; analyzes how to use the principles; and applies problem-solving skills in mathematical or scientific principles needed to complete task with correct informed conclusions.
PSLO 1: Demonstrates legal and ethical behavior; interpersonal and teamwork skills; and appropriate written and verbal skills; define accounting terminology; list the functions of accounting; and record transactions in the basic accounting equation.
PSLO 2: Utilize application software to perform accounting tasks; maintain records and prepare and analyze reports for a business entity; explain the components of general ledger software.
PSLO 3: Compute income tax liability; prepare forms; research and report on various tax issues; identify signs of occupational fraud; and explain anti-fraud prevention methods.
PSLO 4: Apply accounting concepts and budgeting techniques to analyze and interpret information; interpret costs and managerial accounting systems; recognize, solve, and apply accounting transactions using GAAP (Generally Accepted Accounting Principles)
|Course Student Learning Outcomes||
Upon successful completion of this course, students will:
1. Identify the role and scope of financial and managerial
accounting and the use of accounting information in the
decision making process of mangers.
2. Define operational and capital budgeting, and explain its
role in planning, control, and decision-making.
3. Prepare an operating budget, identify its major components,
and explain the interrelationships among its various components.
4. Explain methods of performance evaluation.
5. Use appropriate financial information to make operational decisions.
6. Demonstrate use of accounting data in the areas of product
costing, cost behavior, cost control, and operational and
capital budgeting for management decisions.
|Academic Honesty||Academic honesty is expected from all students, and dishonesty in any form will not be tolerated. Please consult the LSC-PA policies (Section IX, subsection A, in the Faculty Handbook) for consequences of academic dishonesty.|
|ADA Considerations||The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that provides comprehensive civil rights for persons with disabilities. Among other things, this legislation requires that all students with disabilities be guaranteed a learning environment that provides for reasonable accommodation of their disabilities. If you believe you have a disability requiring an accommodation, please contact the Special Populations Coordinator, Room 231, in the Madison Monroe Building. The phone number is (409) 984-6241.|
Some material in this course may be copyrighted. They may be used only for instructional purposes this semester,
by students enrolled in this course. These materials are being used fairly and legally.
No one may distribute or share these copyrighted materials in any medium or format with anyone outside this class,
including publishing essays with copyrighted material, uploading copyrighted material to Facebook or YouTube, or
painting or performing copyrighted material for public display.
Copyright violation is not the same thing as plagiarism. Plagiarism is intellectual dishonesty. Offenses of plagiarism result in lower grades or failing scores, and professors and the college strictly enforce plagiarism rules. There is never any acceptable use of plagiarism. Copyright violation is a legal offense, punishable by large fines and penalties.
Copyrighted material can be used if permission from the material’s creator is obtained, or if its use meets the standards of fair use in an educational setting. For example, a student can quote a line from Shakespeare’s Hamlet in a report without violating copyright but still be guilty of plagiarism if the quotation is not properly documented.
If you are in doubt about what material can be freely used, ask your professor or contact the Dean of Library Services, at (409) 984-6216.
Assessment is a process by which LSCPA can help you learn better and gauge the level of progress you have made to
attain knowledge, skills, beliefs, and values. It also helps your professors understand how to improve teaching
and testing methods in your classes, and it helps each department understand and improve degree and certificate
Periodically LSC-PA will collect assessment data for research and reporting purposes, including statistical data and sometimes copies of your work. Be assured that all material the college uses for assessment purposes will be kept confidential. To ensure anonymity, your name will be removed from any material we use for assessment purposes, including video-recorded performances, speeches, and projects.
If you object to allowing LSC-PA to use your material for assessment purposes, submit a letter stating so to your professor by the 12th class day. You will still be required to participate in whatever assessments are being done; we just won’t use your data.
What’s the difference between assessment and grades? The grades you get on papers, projects, speeches, and assignments are specific types of focused assessment. LSC-PA’s assessment efforts include class grades, surveys, standardized tests, and other tools.
Federal privacy laws apply to college students. This means that college employees, including instructors, cannot
divulge information to third parties, including parents and legal guardians of students. Even if the students are
minors, information about their college work cannot be shared with anyone except in very limited circumstances.
Anyone requesting information about a student should be referred to the Registrar. Instructors will be notified in writing by that Office about what information may be released and to whom.
Please remember that releasing private information about a student, however innocuous it may seem, can be a violation of federal law, with very serious consequences.
Circumstances under which information may be released:
An adult student may submit, to the Registrar, a handwritten, signed note granting permission for release of
information. The note must specify what information may be divulged, and it must specify the name of the person
to whom the information may be given.
The Registrar’s office is located in the Student Center room 303B, and can be reached at (409) 984-6165.
This course helps add to the students’ overall collegiate experience in the following ways:
|Degree Plan Evaluation||
A Degree Plan Evaluation will help you determine which classes you need to complete your program.
All of the classes that you have taken that apply to your declared major will be listed on the right. If you have a class that still needs to be completed, a “NO” will be listed on the right next to the required class.
|HB 2504||This syllabus is part of LSC-PA’s efforts to comply with Texas House Bill 2504.|