accounting article

ACC 228-01 2020 Spring

ACC228-01 Managerial Accounting (3 credit hours) Syllabus

Instructor: Thomas Marben, MBA, CPA

[email protected]

(419) 448-3327 (Office) (989) 350-1325 (Cell)

Class Date and Time: Monday and Thursday 9:30 – 10:45

Class Location: Main 11

Office Location: Huth House 2nd Floor

Office Hours: See attached

Course Description This course is designed to provide information to the management student who will be charged with directing and controlling operations from within the organization. Emphasis is placed on corporation reports, statements, schedules, and summaries prepared for the use of management.

Course Learning Outcomes (CLOs) By the end of this course, the student will be able to:

1. Examine the role of management in using accounting information for decision making.

2. Analyze cost as it applies to various management situations.

3. Apply direct materials, direct labor, and factory overhead in a job order costing system.

4. Apply relevant costing models in both short- term and long- term analysis.

ACC 228-01 2020 Spring

Course Topics Differences between managerial and financial accounting Cost Behavior & Cost Volume Profit Analysis Cost Accumulation, Tracing & Allocation

Planning for Profit & Cost Control Performance Evaluation Planning for Capital Investments

Course Prerequisites ACC 201

Provided Text: Survey of Accounting, 5e Thomas Edmonds

McGraw Hill Available through McGraw Hill Connect See separate instructions

Course Grades: 90-100% A (Excellent) 80-89% B (Above Average) 70-79% C (Average) 60-69% D (Below Average) 00-59% F (Failure)

Grade Calculation: 360 points Examinations (3 @ 120 points each) 350 points Homework (14 @ 25 points each)

100 points Case Study: Due 4/6/19 100 points Article Presentations: Week 13

90 points Attendance

1,000 points Total

See attached weekly schedule for assignments and due dates.

All possible points and assignments are subject to change at Professor’s discretion at any time.

ACC 228-01 2020 Spring

Homework:

Late assignments will not be accepted under any circumstances unless you contact me with a valid excuse (e.g., illness, death in family, work commitment) before the assignment is due and make arrangements to turn it in at a later time. If you fail to contact me beforehand, you will receive a zero for that assignment. If you contact me with a valid excuse and a new due date is agreed upon, the assignment will be considered late if it is not turned in by that new date unless you contact me again. Consider due dates as a deadline. If there is no prior communication prior to the due date, it is simply a deadline that was missed – no credit.

Examinations/Tests:

Three tests will be given over the course of this semester. These test will be in class.

Cell phone/tablet use is not allowed. Any instance of looking at cell phone will result in automatic zero for test, and possible further actions.

I want to make it clear that phone use is not allowed during tests, and any use will be treated as cheating, no matter the explanation. You will need a calculator for the test.

The simplest calculator will do fine. It is up to you to have a calculator; I will not have extras. If you come to class without, you will have to complete your test without a calculator.

Academic Honesty Statement: Any act of academic dishonesty, including plagiarism, committed by a student may be penalized with an “F” for the assignment or for the course in question at the discretion of the instructor. Academic institutions have the responsibility to promote the highest standards of ethics among students. Hence, Tiffin University places the highest value on academic honesty.

Accounting Department Policy is that no cell phones or any device with internet access is allowed on examinations. Any academic dishonesty on an examination will result in an F (Failure) for the course.

Attendance: Attendance is expected and is vital in order to do well in this course. It is understood that situations may arise that you may need to miss class, but precautions should be done in advance. Participation is a very important part of this class, and cannot be done if you are not in class. Missed classes will result in lower participation grade. If you have more than seven (7) unexcused classes, this will result in an automatic failure of the class. Attendance by Athletes: Athletes may not miss a class for practice in any sport. If an athlete misses a class due to a game, it is completely understood that the athlete is responsible for all the work covered in that class (to include lecture notes, readings and any additional information distributed in class). The appropriate information from the Athletic Director or coach must be submitted to the professor prior to missing class due to an athletic event. Failure to do so is against athletic policy. Please see the 2019 / 2020 Academic Bulletin for the policies related to attendance by athletes, beginning on page 41, and continuing on page 42.

ACC 228-01 2020 Spring

University Mandated Information:

FROM THE OFFICE OF EQUITY, ACCESS, AND OPPORTUNITY Nondiscrimination Policy: Tiffin University is committed to a policy of non-discrimination and equal opportunity for all students, applicants for admission, and is committed in policy and practice to ensuring equal access to educational opportunities for all regardless of the person’s race, religion, personal appearance, color, sex, pregnancy, political affiliation, social- economic class, place of business, residence, religion, creed, ethnicity, national origin (including ancestry), citizenship status, physical or mental disability, age, marital status, family responsibilities, sexual orientation, gender, gender identity, gender expression, veteran or military status (including special disabled veteran, Vietnam-era veteran, or recently separated veteran), predisposing genetic characteristics, domestic violence victim status] or any other protected category under applicable local, state or federal law. http://www.tiffin.edu/academics/calcat/2016_17_Academic_Bulletin_062016.pdf All complaints of sexual harassment/misconduct, domestic violence, dating violence, bullying, cyber-bullying, stalking, or discrimination should be reported to Dr. Perry- Fantini, Vice Provost for Equity, Access, & Opportunity & Title IX/504 Coordinator, [email protected] or 419-448-3504. You can report incidents or complaints at http://www.tiffin.edu/institutionaldiversity/titleix/Incident_Reporting.pdf. . Disability Services The Office of Disability Services supports the institutional commitment to diversity by providing educational opportunities for qualified individuals with disabilities through accessible programs and services in compliance with Section 504 of the Rehabilitation Act of 1973 and Title III of the Americans with Disabilities Act (ADA) of 1990. If you need reasonable accommodations due to a documented disability, you are required to contact the Juliene Huston, Coordinator for Disability Services & 508 Coordinator at [email protected] or 419-448-3021 or Kenneth Santos, Assistant Coordinator for Disability Services & Assistive Technology Specialist at [email protected] or 419- 448-3028. Veterans: The Veteran and Military Resource Center assists veterans, active Military, and spouses of current service members in utilizing their education benefits. VMRC provides information regarding benefit processes and procedures, as well as support in navigating the transition from military to academic life by facilitating connections with the appropriate support services on campus. Contact the Assistant Director of Veteran and Military. Services at 419-448- 3340 ([email protected]) for assistance Veteran and Military Resource Center can be found at www.tiffin.edu/va.

ACC 228-01 2020 Spring

FERPA: This institution is covered by the Family Educational Rights and Privacy Act of 1974 (FERPA), as amended, which is designed to protect the student’s rights with regard to educational records maintained by the institution. Under this Act, a student has the following rights: • The right to inspect and review educational records maintained by the institution that pertain to the student; • The right to challenge the content of records on the grounds that they are inaccurate, misleading or a violation of privacy or other rights; and • The right to control disclosures from the educational records with certain exceptions. Tiffin University, in accordance with FERPA, has designated the following categories of information about students as public or directory information: name, address, email address, telephone numbers (home and work), major, participation in officially-recognized activities, dates of attendance, degrees and awards received (including honors), and most recent previous educational institution attended. Any student has the right to have directory information withheld from the public by indicating so on the admission application or by notifying the Office of Registration and Records in writing. A written policy detailing how Tiffin University will comply with the provisions of the Act is on file in the Office of Registration and Records. Students also have the right to file written complaints with The Family Policy Compliance Office, U.S. Department of Education, 600 Independence Ave. SW, Washington, DC 20202-4605, regarding alleged violations of the Act. Moodle: Blackboard Student Services will provide 24x7 Moodle helpdesk support for all Tiffin University students and faculty. Locate contact information for Blackboard Student Services (Moodle-related issues) and for Tiffin University ITS helpdesk (non-Moodle related issues) on your Moodle Home page.

E-mail Communication: E-mail Communication: As a student at Tiffin University, you are expected to use your Tiffin email account for all communication with your professor. If you fail to check your Tiffin email account, you may be missing information regarding this course, and you will be held responsible for this.

This document is subject to change by either Tiffin University of the Professor.