Course Syllabus

Course Syllabus

ACC 500: Managerial Accounting

Center: Online    

Instructor Availability and Response Time

Your instructor will be active in Blackboard at least five days each week - that will be where most of the class interaction will happen. Communication, when in the Blackboard environment, benefits the entire class.  Emailing the instructor directly should be reserved for concerns of a personal/sensitive nature.  Your instructor will respond to questions- either via the Discussion Board or via email- within 24 hours.

Textbook
Introduction to Management Accounting
Horngren, C.T, et al.
Pearson Hall
2011
9780132811422

Course Prerequisites

None

Course Description

Students in this course study the accumulation of accounting information. The internal use of accounting for management planning, control, and decision making is emphasized. Background preparation: 6 credit hours of accounting or equivalent. Note: ACC 500 cannot be taken for credit or as an elective if ACC 510 has been completed.

 Course Objectives

• Use accounting data as a management tool in the planning and control process
• Understand how to prepare and interpret the basic financial and operating statements of a company
• Apply cost classification schemes and CVP analysis to identify and evaluate relevant costs and improve the quality of management decisions
• Appreciate various cost accounting methodologies used to monitor and improve the profitability of organizations
• Understand the principles, process, and importance of budgeting as a tool for strategic planning and assessment
• Employ incremental analysis to improve the quality of short-run management decisions
• Know how and why financial accountability for business decisions must be consistent with a manager’s responsibility and power to influence those outcomes

 

Grade Distribution

University Grading System

 

* Incomplete and Incomplete/Failure - Any student requesting an “I” grade must complete a Student Petition & Contract for a Grade of Incomplete and submit it to the proper offices prior to the final day of the term/semester. The petition will specify a deadline by which the course work must be completed. The incomplete automatically becomes an “IF” if work has not been completed and a grade has not been submitted by the specific deadline.

Course Rubrics

Course rubrics and assignment guidelines can be found in your course in the Course Information area in the Assignment Guidelines and Rubrics folder.

Weekly Assignment Schedule

The Learning Modules area in Blackboard contains one module folder for each week of the course.  All reading and assignment information can be found the folders. All assignments are due by 11:59pm EST on the last day of the module week. 

Module	Topics and Assignments
1	Preparation of Financial Accounting Statements—A Review The Conceptual Framework of Financial Accounting and GAAP The Accounting Cycle, Transaction Analysis and Statement Preparation   Problems
2	Analysis of Financial Accounting Statements and Reports Financial Statement Analysis Tools and Techniques Assessing the Financial Health and Outlook for a Company Problems
3	Managerial Accounting and Basic Cost Concepts—An Introduction An Introduction to Managerial Accounting Cost Classification—Schemes and Functions   Case Study Problems
4	Cost-Volume Profile (CVP) Analysis Functional Versus Contribution Income Statement Using the Contribution Income Statement for Profit Planning Assessing Risk and Possible Returns   Problems
5	Incremental Analysis or Relevant Costs for Decision Making Problems Midterm Exam
6	Cost Accounting for Products-Job, Process, and Activity Based Costing Systems   Case Study Problems
7	Assigning Support Department Costs     Problems
8	The Budgeting Process   Case Study Problems
9	The Flexible Budget and its Role in Variance Analysis Problems
10	The Balanced Scorecard, Segment Reporting, and Other Pricing Decisions Case Study Problems
11	Final Exam

 

Attendance Policy

Failure to participate during the first week of the course (12:00 AM Monday through 11:59 PM Sunday) will result in automatic withdrawal. Participation is defined as posting activity within a discussion board, wiki, or blog, and/or an assignment submission.  Students who do not participate during the first week forfeit their rights to be reinstated into the course.

Students are expected to participate in their Blackboard course at least 3 separate days per week throughout the term.

While Online Education classes are asynchronous, they are not correspondence or self-paced. Although only a portion of student’s grades are tied to discussion, participation in discussion boards is MANDATORY.

Extended absences, defined as failure to post into the Blackboard classroom for more than five days, must be coordinated with the instructor. Students who fail to coordinate any such absence with the instructor, or who fail to withdraw from the course in accordance with the COCE official drop and withdrawal policy will be graded appropriately. 

SNHU College of Online and Continuing Education Withdrawal Policy
https://www.snhu.edu/648.asp

SNHU College of Online and Continuing Education Guide to Student Success https://my.snhu.edu/Resources/StudentHandbooks/Pages/default.aspx

Additional Expectations for Students

Students are expected to participate in their Blackboard course at least three separate days per week throughout the term. Posting three times in one day does not meet the participation requirements.

All assignments must be submitted through the appropriate Blackboard tool (using Microsoft Word, other word processing format, or other specified software as identified in the Assessment document) by 11:59 PM Eastern Standard Time on the specified due date.  Papers should, unless otherwise specified, follow APA formatting guidelines..

Blackboard Course Tools/Areas Overview

Your course will be delivered through Blackboard.  Below are the most often used Blackboard tools and areas.  

 

 

Southern New Hampshire University Policies

More information about SNHU policies can be found at: https://my.snhu.edu/Academics/Pages/SyllabiStatements.aspx.

Continuing Education Center Instructor Availability All Undergraduate Continuing Education instructors at all center locations (Manchester, Nashua, Salem, Portsmouth, Brunswick ME) will be available to students for a minimum of four additional hours of face-to-face meeting time per term. This time is in addition to the required 20 hours of face-to-face time in hybrid classes and the required 40 hours of face-to-face time in lecture classes. How the additional meeting time is utilized is at the discretion of the instructor and may vary by course.

Academic Honesty Policy Southern New Hampshire University requires all students to adhere to high standards of integrity in their academic work. Activities such as plagiarism and cheating are not condoned by the university. Students involved in such activities are subject to serious disciplinary action. Plagiarism is defined as the use, whether by paraphrase or direct quotation, of the published or unpublished work of another without full and clear acknowledgment. Cheating includes the giving or receiving of unauthorized assistance on quizzes, examinations or written assignments from any source not approved by the instructor.  Understand that in taking this course your assignments may be submitted to Turnitin.com or other plagiarism detection services and reviewed for textual similarity suggestive of plagiarism. All submitted papers are subsequently included as source material in the Turnitin.com database for the purpose of detecting plagiarism in other submitted work.  Please review Turnitin.com Usage Policy should you have any questions. For more about academic dishonesty please refer to the undergraduate or graduate catalogs.

ADA/504 Compliance Statement: Southern New Hampshire University is committed to meeting the needs of students challenged by physical, emotional or learning disabilities with regard to the Americans with Disabilities Act (ADA), as amended, and Section 504 of the 1973 Rehabilitation Act. To request accommodations to be made in your Blackboard course or to an assessment, contact the SNHU Disability Office.

Technical Support: Support for technology and Blackboard software issues can be found at http://www.snhu.edu/techsupport or by dialing SNHU 24/7 Live Support at 1-877-708-2909.

Academic Assistance: Online students enrolled in Undergraduate courses in the areas of math, writing, accounting and statistics will have access to Smarthinking online tutoring: https://my.snhu.edu/offices/COCE/Tutoring/Pages/default.aspx.

Library Resources Statement: In addition to the intellectual resources available on site and online (http://www.snhu.edu/library), Shapiro Library makes available group and one-on-one instruction in information literacy, enabling students to define and articulate what knowledge-based resources are relevant to their research interests.

Copyright Policy:  Southern New Hampshire University abides by the provisions of United States Copyright Act (Title 17 of the United States Code). Any person who infringes the copyright law is liable. The SNHU Copyright Policy can be accessed from the Shapiro Library’s Copyright LibGuide at http://libguides.snhu.edu/content.php?pid=5411.  Questions regarding copyright may be addressed to the Dean of the University Library.

 

ACC-500 CourseSyllabus