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ACC202 Managerial Accounting
Prerequisites:
Credit Hours: 4
Course Description
A survey of financial information for internal decision making for organizations of all types. This course examines the sources and relevance of traditional financial information that is used in internal decision making. Special emphasis will be given to the contribution margin approach to decision making.
Significance of the Course within the Program
Please click the following link to see a list of the BSBA program objectives,
http://www.trident.edu/student-learning-outcomes
Course Overview
Welcome to ACC 202, Managerial Accounting.
In the previous accounting course, ACC 201, you studied the external financial statements and how they are used by investors, creditors, and other external users.
In this course, we will concentrate on the use of financial information by internal users – the organization itself. Remember that this internal use of financial statements is characterized by a single criterion. If the information is useful, then use it, otherwise, do not use it. This is the central guideline that will be used throughout the course.
The course considers the accounting system that is used as a tool for decision making: The areas most important are costing, assessment of relevant costs, Cash and Accrual basis for recognition of both revenues and costs, allocation of general costs and contribution margins. The course also deals with management control issues.
Module
Week
Assignment Due
Activity Guidelines
Module 1
Week 1
Module 1 TD
Review the syllabus page, the module one home page and course outcomes. You will find the first TD topic in Course net and will note that you are already starting to achieve the course outcomes by participating in the TD. You may need to refer to the modular background reading and Internet in your TD. Therefore, also go to the module on background reading page.
Week 2
Module 1 SLP
Review background material for the module to learn how to prepare a simple behavioral income statement.
Week 3
Module 1 Case
Review background material and Internet for the module to learn more about cost behavior and management accountant’s role.
Module 2
Week 4
Module 2 TD
Cost drivers.
Week 5
Module 2 SLP
Segmented income statement.
Week 6
Module 2 Case
Modern allocation theories.
Module 3
Week 7
Module 3 TD
Performance evaluations.
Week 8
Module 3 SLP
Relevant costs.
Week 9
Module 3 Case
Budgeting.
Module 4
Week 10
Module 4 TD 1&2
Target costing and transfer pricing.
Week 11
Reflective Essay
Learning Objectives
By the end of this course, the student shall be able to satisfy the following outcomes expectations:
Module 1
The student should be able to explain the difference between financial and managerial accounting
Module 2
The student should be able to classify different allocation methods.
Module 3
The student should be able to classify budgeting strategies.
Module 4
Prepare and submit a self-reflective essay.
Module 5
There are no objectives defined for this module.
Module 6
There are no objectives defined for this module.
Course requirements
Case Assignments
The case assignment (case study) is a written description of a problem or situation. “Most cases are a snapshot of a particular situation within a complex environment.”
The purpose of the case assignments in this course is to place the student in a position which will require research, synthesis of information and critical thought. You will be asked to distinguish pertinent from peripheral facts, to identify central alternatives among several issues competing for attention, and to formulate strategies and recommendations. The method provides an opportunity to sharpen problem-solving skills and to improve your ability to think and reason rigorously.
Note that your response will require research, synthesis of information and critical thought.
The Case Assignments represent 60% of the student’s overall grade.
Session Long Project
The Session Long Project consists of an integrative project emphasizing the personalized application of each module’s concepts from the course. For Modules 1-5, students are required to engage in an original integrative project reflecting their comprehensive knowledge of and ability to apply the course materials. Each component of the SLP will be graded on a modular basis.
The Session Long Project represents 30% of the student’s overall grade.
Threaded Discussions
The threaded discussions will afford the student opportunities for synchronous as well as asynchronous lecture/discussions. The threaded discussion affords the student a forum for intellectually engaging other students in critical analysis and discussion of modular topics, as directed and moderated by the professor. The minimum interaction expected of you is to respond to this question / topic during the first week of each module. During the 2nd week of each module, you are expected to read through responses by peers (from week 1 of the module) and post a 2nd response addressing 1 or more of the shared ideas.
Live Conference
Does not pertain to this course
Assignment Due Dates
Be sure to review the TUI Calendar for important module due dates.
Please note that assignment due dates are the Monday following the second Friday of each module. For students not yet familiar with the model of instruction at TUI, information is available about course navigation and the various components of TUI courses.
Grading
You will be evaluated on the quality and comprehensiveness of all written assignments submitted (modular case assignments and the Session Long Project) as well as participation in weekly threaded discussions. Grades will be awarded on an A through F scale. Your course grade will be based on the grades received on your assignments and TD participation according the following weighting scale:
Case Assignments
60%
Session Long Project
30%
Threaded Discussions
10%
Total
100%
Policies
Academic Integrity
TUI regards academic integrity as vital to the success of its students and to the reputation of the university as an institution of higher learning. Students attain their educational goals and the academic experience is enriched only when there is effective learning. Effective learning occurs when students conduct their own research and are the sole authors of their work. The assessment of that learning is undermined when the originality of students’ work is questionable.
The university therefore expects students to adhere to the highest standards of academic integrity in all their work.
Violations of this policy will result in disciplinary action up to and including expulsion from the university.
Please refer to the University catalog for detailed information about this policy: http://www.trident.edu/university-catalog-student-hand-book#h.7254874cdd70
APA Style
TUI requires all PhD work to be in APA form. We also encourage all other students to comply with guidelines for proper citation of references. You may use the information found on the following links:
http://owl.english.purdue.edu/owl/resource/560/01/
Course Guidelines (In addition to general information about the TUI model, the Course Guidelines page provides valuable information about format and structure of papers as well as proper citation of references)
Copyright Compliance
Subject to exceptions contained in 17 U.S.C. §§ 107 and 108 (http://www.copyright.gov/title17/92chap1.pdf#Section106), it is a violation of copyright law to copy, distribute, display, exhibit or perform copyrighted works without the authority of the owner of the copyright.
Penalties for copyright infringement include academic, civil and criminal penalties.
Materials used in connection with courses at TUI may be subject to copyright protections and are intended solely for the use of students officially enrolled at TUI for private study, scholarship and research as associated with the requirements of the course, and may not be retained, duplicated or disseminated without express permission of the holder of the copyright.
Please refer to the University catalog for detailed information about this policy: http://www.trident.edu/university-catalog-student-hand-book#h.ee4306c67fc5
Diversity and Multiculturalism
A university is a place where the universality of the human experience manifests itself. — Albert Einstein
Trident University International is committed to fostering and sustaining a learning community of inclusiveness, one in which human diversity with regard to race, ethnicity, culture, age, gender, sexual orientation, gender identity/expression, socioeconomic status, disability, religion, national origin, or military status is understood to enrich the overall education of our students. As such, whenever possible, the content of this course, including background readings, threaded discussions, and written case and SLP assignments, will provide opportunities for students to examine topics under consideration from a diverse range of perspectives, drawing from a broad array of scholarly resources and from their own “real-life” personal and professional experience.
Extensions and Grades of Incomplete
Grades of Incomplete may be assigned when circumstances prevent students from completing and receiving a passing grade for a course. The assignment of a grade of Incomplete is not a student “right” but a courtesy. The request for a grade of Incomplete must be submitted via CourseNet for each specific course prior to the published deadline. The request will not be approved without satisfactory completion of all submitted assignments (Case, TD and SLP) in modules 1 and 2. If approved, the ‘Incomplete’ grade will be assigned with an extension of forty-five (45) days. Based on the nature of the program and courses, Ph.D. Students in Required Core Courses (Live Courses) and Dissertation Continuation Courses are not eligible for a grade of Incomplete.
Grade Challenges/Appeals
All grade challenges and appeals must follow university policy. Please refer to the University catalog for detailed information about this policy: http://www.trident.edu/university-catalog-student-hand-book#h.87015060a484
Information Literacy
Information literacy is an inherent element of TUI’s unique pedagogy. As you progress through the course and program, your ability to research and assess academic sources is carefully developed. Your professor will evaluate and provide feedback on the proper use and citation of resources in academic writing. In your course you will find background materials chosen from multiple sources including academic and professional journals accessed through the library, internet resources, books and chapters from Ebrary or NetLibrary. You may also find other resources such as videos of interviews, lectures, and archived recordings of news stories. You will be asked to conduct independent research as part of your assignments. Look for tips and guidelines for conducting independent research throughout the course.
In this course syllabus you will find a section on proper citation of resources and the link to Course Guidelines. The Course Guidelines provide important information on the TUI model, course structure and expectations, as well as helpful links to a library and internet research guide entitled “Fundamentals of ProQuest”, Internet Utilization tips and the presentation on the Elements of a Well Written Paper, among others.
Please refer to the following for additional information and guidance:
“TUI 101”: This is the new student orientation containing videos, screencasts, and PowerPoint presentations demonstrating the types of background materials contained in the courses (http://screenr.com/BYm), and how to write a college paper including proper use, citation, and referencing of resources (http://www.trident.edu/Media/Default/pdf/Well-Written-Paper.pdf). These orientation materials continue to be available to the student anytime during their program through a link on CourseNet.
Library research assistance: You may contact your professor or the University via e-mail or telephone for assistance related to login and access to library databases, access to course content and materials as well as help locating and retrieving electronic resources.
To find library resources:
Log into CourseNet with your Trident Username and Password.
Scroll down the navigation bar(on the left) until you come to the Library Portal.
Click on the portal and you will be taken to Touro College’s list of databases that Trident shares with Touro.
Click on either Ebsco or ProQuest to find your articles, depending on your assignment.
Contact your professor or the librarian via email or telephone for assistance.
Minimum Grade Point Average
Students are expected to maintain minimum grade point averages:
Students in the undergraduate programs must complete each undergraduate course with a grade of “C” (2.0) or better and maintain a cumulative GPA of 2.0 (C) or better for all coursework applying toward the degree.
Students in the graduate (Master) programs must complete each graduate course with a grade of “B-” (2.67) or better and maintain a cumulative GPA of 3.0 (B) or better for all graduate level coursework applying toward the degree.
Students in the doctoral degree programs must complete each doctoral course with a grade of “B” (3.0) or better and maintain a cumulative GPA of 3.0 (B) or better for all courses applying toward the degree.
Religious Holidays
In recognition of the various religious or faith beliefs of students and to ensure that the academic programs and services of TUI shall be available to all qualified students who have been admitted to its programs, regardless of individual religious beliefs, students shall not be penalized for observances of religious holidays.
Student Disabilities
It is the policy of the university to protect the interests of students with disabilities consistent with Section 504 of the Rehabilitation Act of 1973, the Americans with Disabilities Act (ADA) of 1990 and subsequent amendments. Students with a documented disability who require assistance must provide appropriate documentation and request accommodations (based on disability) upon admission. Students must provide documentation from an appropriate professional verifying the presence and impact of the disability. The Vice President of Student Experience reviews the documentation and determines eligibility for reasonable accommodations as permitted by applicable laws.
Please refer to the University catalog for detailed information about this policy: http://www.trident.edu/university-catalog-student-hand-book#h.bd90a26c3f84
Course Materials / Bibliography
Library Instructions:
To access articles in the Library, please follow the below steps:
Login to CourseNet at https://coursenet.trident.edu/staff/index.php
On the left hand navigation plane under Resources, select “Library Portal”.
From there you will be directed to the Touro College Library database. If you know which publication your article is located select that specific database to search within.
If you are unsure of the article publication, you may perform a QuickSearch which will search all publications for the article you need. In Touro College library select Library Home.
In the search bar, you can copy and paste the title of the article you need to read. Then click search.
Please note that E-brary can be accessed only directly through your Coursenet portal at https://coursenet.trident.edu/staff/index.php Once you have logged in using your Trident username and password, you should see “Ebrary” under “Resources” on the left-hand side of your screen. Click on “Ebrary” to enter the database directly. Then you’ll be able to access the Ebrary links in course materials.
Module 1: Variable and Fixed Costs
Required Materials
Martin, J.R. (n.d.) Management Accounting: Concepts, Techniques, and Controversial Issues – Chapter 1: Introduction. Management And Accounting Web Home Page. Retrieved from http://maaw.info/Chapter1.htm
Introduction to Managerial Accounting (2007, July 25) [Video File]. Retrieved from http://www.youtube.com/watch?v=pBCRmjnwWgo
Read one of the following:
Walter, L.M. (2011). Principles of Accounting: A Complete Online Text, chapter 23 (the section titled Variable costing versus absorption costing) and chapter 18. Retrieved from http://www.principlesofaccounting.com/
or
Hermanson, R.H., Edwards, J.D., & Invacevich, S.D. (2011). Accounting Principles: A Business Perspective. First Global Text Edition, Volume 2 Managerial Accounting, 73-87. http://textbookequity.com/oct/Textbooks/TBQ_PA_Accounting_managerial.pdf
Optional resource(s)
Accounting for Management (n.d.). Managerial or Management or Cost Accounting Terms and Definitions. Retrieved from http://www.accountingformanagement.com/managerial_accounting_defintions.htm
Module 2: Allocating Fixed Costs
Required Materials
Martin, J.R. (n.d.) Management Accounting: Concepts, Techniques, and Controversial Issues – Chapter 8: Introduction.Management And Accounting Web Home Page. Retrieved from http://maaw.info/Chapter8.htm
Walter, L.M. (2011). Principles of Accounting: A Complete Online Text, chapter 19 (the section titled Modern management of costs and quality) and 20 (the section titled Activity based costing). Retrieved from http://www.principlesofaccounting.com/
Hermanson, R.H., Edwards, J.D., & Invacevich, S.D. (2011). Accounting Principles: A Business Perspective. First Global Text Edition, Volume 2 Managerial Accounting, 37-73. http://textbookequity.com/oct/Textbooks/TBQ_PA_Accounting_managerial.pdf
Module 3: Budgeting
Required Materials
Hermanson, R.H., Edwards, J.D., & Invacevich, S.D. (2011). Accounting Principles: A Business Perspective. First Global Text Edition, Volume 2 Managerial Accounting, 108-113, 128-134, 165-169 and 181-183. http://textbookequity.com/oct/Textbooks/TBQ_PA_Accounting_managerial.pdf
Walter, L.M. (2011). Principles of Accounting: A Complete Online Text, chapters 21 and 22 (the section titled Traditional variance calculations for monitor cost and efficiency). Retrieved from http://www.principlesofaccounting.com/
Optional resource(s)
Accounting for Management (n.d.). Target Costing Approach to Pricing. Retrieved from http://www.accountingformanagement.com/target_costing_pricing_products_and_services.htm
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