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SC ACCT 226 - ACCT226 Syllabus-Spring2015

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ACCT 226ACCT 226Introduction to Managerial AccountingSpring 2015 – Section 002T-TH 10:05AM – 11:20AM (DMSB 101)Instructor: Janice H. Fergusson, CPA, MaccOffice: DMSB – Room 410NOffice Monday & Wednesday 10:00 – 11:00AM and 1:30 – 3:00PMHours: Tuesday & Thursday 1:30 – 3:00PMOther times by appointmentPhone: (803) 777-4903 E-mail: [email protected] Your course materials consist of a package that is only available at the Materials: the three local bookstores (Adams, SC Bookstore, and University Bookstore at Russell House). Please make arrangements to purchase this text for the first week of classes.This package includes three important items that you will need throughout the semester:1. Introduction to Managerial Accounting, Student Guide to Accompany Video Series,1st edition, by Fergusson, The McGraw-Hill Companies, Inc., ISBN 9781308048468. The study guide is the only physical item you will see at the bookstore.2. The study guide contains an online access code for Connect, which is the McGraw-Hill homework tool that you will use to complete your assigned homework.3. As part of the online access code for Connect, you will automatically gain access to the eBook edition of Managerial Accounting, 14th edition, by Garrison, Noreen, and Brewer, The McGraw-Hill Companies, Inc. The eBook edition of this textbook is integrated with your Connect homework tool and you can insert and review your ownnotes, highlight the text, search for specific information, and interact with media resources. Prerequisite Course(s):ACCT 225 – Introduction to Financial Accounting or equivalent with a grade of “C” or better.Course Description:This course builds on the fundamental concepts introduced in financial accounting (ACCT 225) and examines a variety of tools and techniques used by managers for planning, control, and decision-making.Course Objective:The main objective of this course is to provide students with the skills for applying managerial accounting knowledge needed to effectively plan and control company operationsand make good business decisions. To achieve this objective, the course specifically covers managerial accounting terminology, traditional and advanced product costing systems, cost behavior analysis, budgeting, performance evaluation, pricing, capital investment, and decision-making tools. Learning Outcomes/Course Competencies:Upon successful completion of this course, students should be able to:- demonstrate an understanding of the accounting techniques used by internal management to aid in planning, directing, controlling, and decision-making. - use accounting data to identify and analyze alternatives with the purpose of making managerial choices to maximize economic benefits to a firm. - demonstrate the technical skills used in problem-solving, such as determining unit product costs, measuring production process costs, budgeting, performance reporting, and efficient allocation of a firm's resources. Embedded questions in quizzes, homework assignments, and periodic exams will be usedto measure achievement of the learning outcomes.Class Attendance: I not only want and expect you to attend every class, but our data clearly show that class attendance is necessary for you to succeed in this course. If you must miss class, you remain responsible for all assigned material plus everything covered in class. I will not respond to emails asking what we covered in class; if you are not in class, it is your responsibility to get that information from a classmate or visit me during my office hours.You also are expected to arrive for class on time and stay for the entire class period. Coming to class late and leaving early may interfere with the class presentation and disturb the other students in the class. The University attendance policy specifies if you miss more than 10% of the scheduled classes (3 classes), whether excused or unexcused, your course grade will be dropped oneletter grade. Attendance will be taken every class period, and the University policy will be strictly enforced. Class Preparation and Attentiveness:You are expected to prepare for class in advance – that means reading the chapter/lecture assignments, and preparing written solutions to the homework assignments before coming to class.Please be attentive in class. Doing work for other classes, reading newspapers, working puzzles, texting, sleeping in classes, etc. disrupts other students and will not be tolerated. If disruptive behavior persists, you may be asked to leave the room. Is your Blackboard email account correct? 2Course information and materials will be provided through Blackboard. It is your responsibility to check your e-mail address on Blackboard and change it if it is not your preferred e-mail address. To change your e-mail address, login to Blackboard and then go to personal information. Grading: Your grade for the course will be computed as follows:Exam One 20%Exam Two 20%Exam Three 20%Cumulative Final Exam 20%Homework (online) 10%Quizzes (online) 10%The grading scale will be: A 89.5-100B+ 86.5-89.49B 79.5-86.49C+ 76.5-79.49C 69.5-76.49D 59.5-69.49F Below 59.5The grading scale is set by the School of Accounting and your instructor will not be able to make any changes in it. There will be no deviations from the grading scale. For example, a student with a weighted average of 69.50 would receive a C, and a student with a weighted average score of 69.49 would receive a D.A grade of D+ is not awarded in this course. Any business major scoring a D or F must retake the course.Exams: There will be a total of four exams, which are meant to measure the amount of learning you have achieved. The four exams are scheduled as follows:Exam 1: Thursday, February 5 (Lectures 1-4) Exam 2: Thursday, March 5 (Lectures 5-7)Exam 3: Tuesday, April 7 (Lectures 8-11)Final Exam: Tuesday, May 5 (Lectures 1-14) The final exam will be comprehensive, covering all the material covered during the semester.Because we must assess your individual learning in a setting that includes a large number of students, we have developed procedures to help ensure the best test environment possible.3Calculators are permitted provided they are silent calculators with single-line display. Programmable or graphing calculators, cell phones, and other electronic devices are not allowed to be used on a quiz or exam under any circumstances. If your calculator does not meet the above


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