ACC630 Course Outline

7/30/2019 ACC630 Course Outline

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Course Outline

Course: ACC630M Managerial Accounting

Instructor: Thomas Francl, MBA, CMAOffice: 760.751.1111 Prefer contact via email.Email: [email protected]

Must use the Subject Line: ACC630M Lastname, Firstname

Textbook: Garrison, Ray H., Noreen, Eric W., Brewer, Peter C., Managerial Accounting, 14th Edition, 2012

ISBN: 978-0-07-811100-6, McGraw-Hill Irwin

Computer: Access to the Internet and email are required. Microsoft Word, Excel 2007 or above are required

Prerequisite: ACC601

Course Description:The first course in a two course sequence. Tracking, recording, and analyzing costs associated with the products or

activities of an organization. Cost terminology, cost measurement concepts, cost accumulation systems, accumulating andallocating overhead costs using various cost drivers.

Learning Outcomes:Upon successful completion of this course, the student will be able to:

1 Comprehend the role of management accountants and the importance of ethical standards in a marketeconomy.

2 Apply various techniques for analyzing mixed costs into variable vs. fixed components and use theresults to predict costs at forecasted levels of activity.

3 Evaluate job order and process costing and apply them in the determination of product costs.

4 Integrate the principles of cost-volume-profit analysis in the computation of break-even point, margin ofsafety, and related analytical tools.

5 Explain how variable costing differs from absorption costing and compute unit product costs for eachmethod.

6 Evaluate activity-based costing and activity-based management over traditional approaches and theirapplications.

7 Evaluate operational budgeting in terms of the process by which it is implemented and its possiblebenefits to the organization.

8 Apply the concept of flexible budgeting and demonstrate why it may be more appropriate than a staticbudget for measuring a manager's performance.

Grading Factors:Homework (21 @ 10 points each) 210

Threaded Discussions (12 @ 15 points each) 180Quizzes (3 @ 140 points each) 420

Final Exam 190

Total 1,000

Course Grading:

A 96-100 B+ 87-89 C+ 77-79 D+ 67-69

A- 90-95 B 84-86 C 74-76 D 64-66B- 80-83 C- 70-73 D- 60-63


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Subject Matter Lectures:

There will be NO formal lectures in this course. Rather than require the student to attend two prescribed lectures eachweek, the student is afforded the opportunity to view the lecture slides in a video format with voice narration on his or herown schedule. To supplement that material each topic is accompanied by a real world video explaining why the subjectmatter is important to ones career. The automated lectures are approximately a half hour long and the real world videosare normally less than 12 minutes. They can be viewed anywhere, anytime, and most any device.

Note that the videos include all appendices from the text. Not all appendices are included in this course. Refer to the

schedule on the last page for more detail.

All videos are either the standard MP4. They can be viewed on most computers and many tablets. Only two or three ofeach type of video will need to be viewed each week. All videos can be downloaded from eCollege and it is suggestedthat you download the entire weeks material at one time to avoid potential technical delays later. If you do not haveequipment capable of playing the videos, you can take advantage of the equipment at any National University site or atmost libraries.

ClassLive Pro Sessions:Unlike some institutions of higher learning, your instructor is available for two LIVE chat sessions each week. Further,the instructor will be reviewing written assignments and responding to email questions in a timely manner. Teaching isa one-way effort. Your goal is to Learn and that burden is on you.

The live sessions are an important part of your learning the subject matter, especially in an accounting class where moststudents do not have accounting-related background or life experience, and therefore need more voice/visual explanationto help them master new and unfamiliar concepts. Live sessions will be conducted on Tuesdays and Thursdaysbeginning at 6:30 PM Pacific Time. The session will normally conclude by 8:30 PM depending upon studentparticipation.

Attendance in these live sessions is highly encouraged. Missing a single session is similar to missing almost two weeks ina traditional college format.

On Tuesday, the typical session format will include discussion of the previous weeks quiz and other topics raised by thestudents. An introduction to the current weeks material will follow.

On Thursday, the typical session format will review the Threaded Discussions, Practice Quizzes, and Homework.Students will have the opportunity to raise any questions about the lecture material.

Purchase a Combination Head Set and Microphone. Integrated microphones and speakers are not recommended due tothe feedback. Decent headsets can be purchased for under $30. Everybody is encouraged to actively participate in eachchat using the michophone to ask questions or respond to questions from the faculty or other students. Kindly REFRAINfrom typing on the text box so that all participants can concentrate on whatever item is being discussed.

Homework:Each of the fourelectronic weeks begins on Monday, with the weeks assignments due by Thursday at 6:00 PM PacificTime. Assignments are to be submitted in the Homework Dropbox. Answers must be submitted in Excel.

Assignment grades will be reduced 25% if not received by the deadline and by 50% if not received within a week of thedeadline. A deduction of up to 10% will be made for misnamed files, poor formatting, bad grammar, or impropersoftware selection.

Students are encouraged to work together to arrive at solutions but must notcopy from one another. If two or morestudents turn in solutions that have been copied, neither will receive credit. Copying the homework assignments from theinstructors solution manual defeats the whole purpose of doing homework and will not be accepted for credit.

Threaded Discussions:

Each week, two Threaded Discussion Questions will be posted. Each student is expected to post three responses:


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1. One response to each question2. One commentary on another students response

It is required that you actively participate in these discussions each week. Your responses are to be posted by Thursdayat 6:00 PM Pacific Time to earn credit. Late responses will not be graded.

Your comments should add significantly to the discussion by suggesting alternative solutions, pointing out problems, oreven totally disagreeing. Make sure to provide reasons for your position. Please note that you will be graded on thequality andsubstance of your responses. Just saying "I agree" does not count. You need to addvalue to the discussion.

The following factors will be taken into consideration:1. The quality of your response2. The timeliness of your response3. The degree to which your comments stimulated further discussion4. Appropriate application of principles or concepts

Be positive in your approach to others and careful about your words. Since we cannot see each other, it is hard to tell ifyou are bashful, bored, sarcastic, or just kidding. Use these discussions to develop your collaborative teamwork andinteraction skills.

Weekly Quizzes:There will be three quizzes during the month. Each one is scheduled for weekend following the weeks classworkbeginning at 7:00 AM on Saturday and concluding at 11:59 PM Sunday Pacific Time. Further details about each quiz willbe available on the previous chat session. The quiz will be based upon material from the text, that weeks videos, and thehomework assignments.

Each chapter is accompanied by a Practice Quiz. These practice exams are meant to prepare you for the live quiz

LinkedIn Group:

A private group has been created for this class at LinkedIn.com. If you are not a member of LinkedIn, you are encouragedto join as this is the primary business-related site that will help your career. There is a saying that its not what you knowbut who you know. This course and this group will enhance both of those advantages. There is no charge to join.

At LinkedIn.com, click on Interests, Groups and search for National University Managerial Accounting. Joining thegroup must be approved by your instructor. Use this forum to get to know each other, pose questions, and solve problemsKeep it professional as you would in the workplace.

There is also another group that you should consider joining, the Accounting Circle. This group is a student-centricassociation that sponsors quarterly online meetings and newsletters. For more information, visitwww.AccountingCircle.org.

Refund Policy:In order to obtain a refund on any course fee, you must drop a course prior to midnight Pacific Time (PT) of the ninth(9th) day of the session, and no grade or notation appears on your student record. The term withdrawal signifies that a

student has withdrawn from a course after midnight (PT) of the ninth (9th) day of the session, and a W will appear onthe students record. Students who withdraw after midnight (PT) of the twenty-first (21st) day of the session will receivea grade of F or U, as appropriate for the course. This is a permanent mark with no grade points assigned. Notifyingthe instructor of ones intent to withdraw is insufficient and will not constitute an official withdrawal. Students may dropa course prior to midnight (PT) of the ninth (9th) day of the session, by calling 866-NU-ACCESS (1-866-682-2237) or e-mailing [email protected]. The student is responsible for ensuring that the drop or withdraw is reflected in their recordappropriately by viewing their schedule on the student web portal.

Ethics:The morally correct course of action is paramount in the accounting profession. Ethical behavior is demanded despite thepressures to show profitability or the desire for personal profit. Ethical behavior in the classroom is also required of everystudent. Students are also expected to identify ethical policies and practices relevant to course topics.


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Plagiarism is the presentation of someone elses ideas or work as ones own. If two or more students turn in solutionsthat have been copied, neither will receive credit. Copying the homework assignments from an instructors solutionmanual defeats the whole purpose of doing homework and will not be accepted for credit. Students found plagiarizing aresubject to the penalties outlined in the Policies and Procedures section of the University Catalog, which may include afailing grade for the work in question or for the entire course.

Civility:

As a diverse community of learners, students must strive to work together in a setting of civility, tolerance, and respect foreach other and for the instructor. Conflicting opinions among members of a class are to be respected and responded to ina professional manner. Side conversations or other distracting behaviors are not to be engaged in during lectures, classdiscussions or presentations. There are to be no offensive comments, language, or gestures.

Technology:Students are expected to be competent in using word processing, spreadsheet, presentation, and e-mail software in thiscourse.

Writing Across the Curriculum:Students are expected to demonstrate writing skills in describing, analyzing and evaluating ideas and experiences.Written reports and research papers must follow specific standards regarding citations of an authors work within the text

and references at the end of the paper. Students are encouraged to use the services of the Universitys Writing Centerwhen preparing materials.

National University Library:National University Library supports academic rigor and student academic success by providing access to scholarly booksand journals both electronically and in hard copy. Print materials may be accessed at the Library in San Diego or throughdocument delivery for online and regional students. Librarians are available to provide training, reference assistance, andmentoring at the San Diego Library and virtually for online or regional students. Please take advantage of Libraryresources: http://library.nu.edu. Contact the Library:

[email protected] 858-541-7900 (direct line) 1-866-NU ACCESS x7900

Web Site Links:Institute of Management Accountants (IMA): www.imanet.org

American Accounting Association: FASB Codification

Directory of accounting web site resources: http://www.rutgers.edu/accounting/raw

Financial Accounting Standards Board (FASB): http://www.fasb.org

Government Accounting Standards Board (GASB): http://www.gasb.org

American Institute of CPAs (AICPA): http://www.aicpa.org

California CPA licensing board: http://www.dca.ca.gov/cba/

Financial information on public companies: http://www.sec.gov/edgar

Federal tax code research: http://www.tns.lcs.mit.edu:80/uscode/

CPA Journal: http://www.cpajournal.com

California Society of CPAs: www.calcpa.org

Directory of CPA firms: http://www.cpafirms.com

Accounting jobs: http://www.accountingjobstoday.com

These web sites have hundreds of self-paced videos about accounting topics and business tools, such as Excel:http://www.accountingcoach.comhttp://www.gcflearnfree.org/topicshttp://www.nysscpa.org/glossary/


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ACC630 Session Outline

Week Activity Assignments Due by 6:00 pm Thursday

1 Learning Outcomes:

1. Comprehend the role of management accountants and the importance of ethical standards in a market economy.

2. Apply various techniques for analyzing mixed costs into variable vs. fixed components and use the results to

predict costs at forecasted levels of activity.

3. Evaluate job order and process costing and apply them in the determination of product costs.

Course outline review

Ch. 1 Managerial Accounting Overview

Ch. 2 Cost Concepts including appendices A & B

Ch. 3 Job Order Costing no appendices

Quiz 1 on eCollege is open from 7:00 AM Saturday until 11:59 PM on Sunday Pacific Time. You have two hours to

complete the quiz. There are 41 multiple choice questions.


3. Evaluate job order and process costing and apply them in the determination of product costs.

4. Integrate the principles of cost-volume-profit analysis in the computation of break-even point, margin of safety,

and related analytical tools.

Ch. 4 Process Costing including appendix A

Ch. 5 Cost-Volume-Profit



3 Learning Outcomes:5. Explain how variable costing differs from absorption costing and compute unit product costs for each method.

6. Evaluate activity-based costing and activity-based management over traditional approaches and their

applications.

Ch. 6 Variable and Absorption Costing

Ch. 7 Activity-Based Costing no appendices




7. Evaluate operational budgeting in terms of the process by which it is implemented and its possible benefits to

the organization.

8. Apply the concept of flexible budgeting and demonstrate why it may be more appropriate than a static budget

for measuring a manager's performance.

Ch. 8 Profit Planning

Ch. 9 Flexible Budgeting

The Final Exam on eCollege is open from 7:00 AM Saturday until 11:59 PM on Sunday Pacific Time. You have four

hours to complete the exam which covers all nine chapters.

E2-4 E2-5 E2-7

E3-3 E3-4 E3-7

E4-2 E4-3 E4-6

E5-2 E5-5

E6-1 E6-4 E6-6

E7-3 E7-4

E8-1 E8-2 E8-8

E9-2 E9-3

Documents

ACC630 Course Outline