Accounting 200 Sec 005 Managerial Accounting Fall 2007 Instructor Drew M. Goodson, CPA Office: 3113 Nelson Office Phone: (919) 718-7445 Email: [email protected] Office Hours Tuesday and Thursday 5:00 to 5:50 and by appointment Background B.S. Business Administration, University of North Carolina at Chapel Hill M.A.C. North Carolina State University, Raleigh, NC Public Accounting Experience & College Teaching Experience Course Policies Required Materials • Managerial Accounting, Custom Package (with introduction to Financial Accounting and Income Tax for Business Entities); Jackson and Sawyers; New York, NY: Thomson Southwestern, 2006 ~ $72 • Handouts and Practice Exams, available online at http://vista.ncsu.edu ~ $6 • Lab Exercises, available online at http://vista.ncsu.edu ~ $4 • Non-programmable calculator. Optional Materials (Note: the materials included in the Managerial Accounting, Custom Package listed above can be purchased separately as listed below if so desired. The second book will be a hardcover book instead of loose-leaf.) Introduction to Financial Accounting and Income Tax for Business Entities, Custom Package, Mandura et al. New York, NY: Thomson Southwestern, 2004 ~ $35 (new)Managerial Accounting: A Focus on Ethical Decision Making, Fourth edition; Jackson and Sawyers; New York, NY: Thomson Southwestern, 2008 ~ $106 (new). Course Prerequisites - None Course Objectives This course is designed to provide students exposure to financial, managerial and tax accounting concepts. The primary focus of the course is on various forms of managerial accounting information used in business decisions. The course includes discussions of the development, accumulation, and interpretation of internally generated accounting information. Specific chapter objectives are available at http://vista.ncsu.edu. Nondiscrimination Policy North Carolina State University is dedicated to equality of opportunity within its community. Accordingly, North Carolina State University does not practice or condone discrimination, in any form, against students, employees, or applicants on the grounds of race, color, national origin, religion, sex, age, or disability. North Carolina State University commits itself to positive action to secure equal opportunity regardless of those characteristics. Disability Services for Students Disability Services for Students (DSS) staff serve as advocates for students with disabilities and assist them in achieving equal access to all university programs and services. The official contact for students with disabilities, who request services and accommodations, is located in the 1900 Suite of the Student Health Services building. This office can be reached at 919.515.7653 (Voice) and 919.515.8830 (TDD) or at http://www.ncsu.edu/equal_op/dss/. Students must self-identify with DSS and provide documentation of their disability from an appropriate source. Academic Integrity Honesty and integrity are fundamental to the public trust of business. It is therefore expected that all students will adhere to the Honor Code of North Carolina State University. Please see http://vista.ncsu.edu to review the attached Faculty Position Statement regarding the Honor Code at North Carolina State University.Pass-Fail Students taking this course on a pass-fail basis must earn a grade of “C-” or better to receive a “satisfactory.” Audit Students auditing this course must earn a “C-” or better to receive “audit.” Incomplete Incompletes are granted only in cases of extenuating circumstances. Students who believe they need to take an incomplete should discuss their situation with the instructor as soon as possible. Incompletes are not given as a substitute for a “D” or “F” performance. Accounting Lab All ACC 200 students must be registered in a separate ACC 200 lab (denoted ACC 200P in TRACS). Your lab instructor will hand out a separate lab syllabus with specific lab assignments, attendance policies, etc. You will also need to purchase or download a separate course pack for your lab section. Note that quizzes and other assignments administered in your labs sections will account for 10 percent of your total grade. Attendance University policy requires that attendance be taken in this course. You are expected to attend and be prepared for each class session. In order to facilitate record keeping, you will be asked to sit in an assigned seat of your choosing. It is important that you sit in your assigned seat each time class meets. STUDENTS WITH AN UNEXCUSED ABSENCE FOR A CLASS SESSION WILL RECEIVE A ZERO FOR THAT SESSION'S IN-CLASS ASSIGNMENT. It is recognized that sometimes extenuating circumstances do arise. Additionally, the university has specified that students should receive an excused absence for the following situations: i) Official university functions (student should show official documentation) ii) Required court attendance as certified by the Clerk of Court (student should show official documentation) iii) Religious observances as certified by the Dept. of Student Development iv) Required military duty as certified by the student’s commanding officer.Students must contact the class instructor for the course as soon as they are aware that an extenuating circumstance will force them to miss a class session. A completed “REQUEST FOR EXCUSED ABSENCE” FORM (AND ATTACH APPROPRIATE DOCUMENTATION) MUST BE TURNED IN TO THE INSTRUCTOR THE FIRST CLASS DAY AFTER THE ABSENCE. These forms are available online at http://vista.ncsu.edu. In-Class Assignments In-class assignments will include short quizzes and other short assignments that students will be asked to prepare during class to turn in for a grade. Students will turn in an in-class assignment on 23 of our 26 class meetings (not including exam days) beginning on August 28. Each assignment will be graded on a 5 point scale. STUDENTS WILL NOT BE ABLE TO MAKE-UP ANY IN-CLASS ASSIGNMENTS BUT WILL BE ABLE TO DROP THE THREE LOWEST GRADES. The three dropped scores include any assignments missed because of unexcused or excused absences. The cumulative score on your top 20 assignments will be weighted as 10% of your final grade. In-class assignments may be given at the beginning, middle, or end of class. Homework Assignments Homework assignments will be put on the calendar section of WebCt Vista. Students are expected to study the chapter readings and other assignments