Summer Sessions 2020 Course Syllabus Course: ACCT-2302- Section: 71 Principles of Managerial Accounting II

Instructor Information
Instructor	Tamalla Jones
E-mail	greentd1@lamarpa.edu
Phone	(409) 984-6381
Office	Location: Umphrey Industrial Technology Center - Room: 201 Hours: By Appointment
Department	Business and Industrial Technology Chair: Sheila Guillot E-mail: guillsr@lamarpa.edu Phone: (409) 984-6381 If you have a grievance, complaint, or concern about this course that has not been resolved through discussion with the Instructor, please consult the Department Chair.
Course Information
Description	This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity's 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.
Prerequisites	Successful Completion of ACCT 2301
Learning Outcomes	Upon successful completion of this course, the student will be able to: 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.
Core Objectives	1.    Understand accounting terminology and use correctly in accounting situations. (PSLO, ALPHA) Measured by pretest and post-test. 2.    Demonstrate and apply knowledge of additional financial accounting concepts, procedures, and uses of managerial accounting. (PSLO 1, 3, ALPHA) Measured by embedded questions in tests, and quizzes. 3.    Apply budgeting techniques. (PSLO 3) Measured by embedded questions in tests and quizzes. 4.    Interpret cost and managerial accounting systems. (PSLO 1, 3) Measured by embedded questions in tests, quizzes, and homework. 5.    Expand accounting principles reasoning skills and develop convincing accounting arguments. (PSLO 1, 2, 3) Measured by embedded questions in tests, quizzes, and homework.
Program Student Learning Outcomes
Textbooks	Textbook Purchasing Statement: A student attending Lamar State College Port Arthur is not under any obligation to purchase a textbook from the college-affiliated bookstore. The same textbook may also be available from an independent retailer, including an online retailer. College Accounting, A Practical Approach plus MyAccounting Lab with Pearson e-Text— access Card Package, 14/E, by Jeffrey Slater, 14th edition, Prentice Hall, ISBN: 9780134833187.
Lecture Topics Outline	Week 1    Course Introduction Week 1    Chapter 13:    Accounting for Bad Debts Week 1    Chapter 14:    Notes Receivable and Notes Payable Week 1    Chapter 15:    Accounting for Merchandise Inventory Week 2    Chapter 16:    Accounting for Property, Plant, Equipment, and Intangible Assets Week 2    Chapter 17:    Partnership Week 3    Chapter 18:    Corporations: Organizations and Stock Week 3    Chapter 19:    Corporations: Stocks, Dividends, and Retained Earnings Week 3    Chapter 20:    Corporations and Bonds Payable Week 4    Chapter 21:    Statement of Cash Flows Week 4    Chapter 22:    Analyzing Financial Statements Week 5 Chapter 23: The Voucher System Week 5    Chapter 24:    Departmental Accounting Week 5    Chapter 25:    Manufacturing Accounting Week 6    Final Exam
Major Assignments Schedule	Week 1    Course Introduction Week 1    Chapter 13:    Accounting for Bad Debts Week 1    Chapter 14:    Notes Receivable and Notes Payable Week 1    Chapter 15:    Accounting for Merchandise Inventory Week 2    Chapter 16:    Accounting for Property, Plant, Equipment, and Intangible Assets Week 2    Chapter 17:    Partnership Week 3    Chapter 18:    Corporations: Organizations and Stock Week 3    Chapter 19:    Corporations: Stocks, Dividends, and Retained Earnings Week 3    Chapter 20:    Corporations and Bonds Payable Week 4    Chapter 21:    Statement of Cash Flows (Monday Jul. 27, 2020 at 11:59pm Homework and Exam 1 Chapter 13-17 Due) Week 4    Chapter 22:    Analyzing Financial Statements Week 5    Chapter 23:    The Voucher System (Monday Aug. 03, 2020 at 11:59 pm Homework and Exam 2 Chapter 18-22 Due) Week 5    Chapter 24:    Departmental Accounting Week 5    Chapter 25:    Manufacturing Accounting Week 6    Final Exam    (Monday Aug. 11, 2020 at 11:59pm Homework and Final Exam Chapter 23-25- Due)
Final Exam Date	August 11, 2020 - 8:00 AM   Through  August 11, 2020 - 10:00 AM
Grading Scale	90 - 100=A    80 - 89=B    70 - 79=C     60 - 69=D    Below 59 = F
Determination of Final Grade	Exams     65% Homework 35%
Course Policies
Instructor Policies	Homework will be administered through myaccountinglab. There is a link to the website provided in blackboard. The homework will be graded and it is a requirement for this course. I will average all your homework grades together from myaccountinglab and it will count as one grade. Make-Up Work and Exams: All exams will be administered on the regular scheduled test dates. All exams will be administered thru blackboard by clicking on the Exams Link. Under no circumstances will an absence, for any reason, excuse the students from completing all exams assigned in the course. Exams usually include multiple choice, problems, and True/False questions. Some exams may consist of completing a problem at the end of the chapter and you will be given one and a half hour (90 minutes) to take your exam Students must use appropriate e-mail etiquette when corresponding with instructor; for example, complete sentences and a full subject line with your name/course name. Please allow the instructor twenty-four hours to respond to your emails. Voice mail messages should be clearly spoken identifying student’s name, course, and any return phone number.
Attendance Policy	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. 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.
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.
Facility Policies	No food or tobacco products are allowed in the classroom. Only students enrolled in the course are allowed in the classroom, except by special instructor permission. Use of electronic devices is prohibited.
Important Information
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 the Office for Disability Services Coordinator, Room 231, in the Madison Monroe Building. The phone number is (409) 984-6241.
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.
Other
HB 2504	This syllabus is part of LSC-PA's efforts to comply with Texas House Bill 2504.