Jun 3, 2013 ... Welcome to ACCT 525, Advanced Managerial Accounting, a study of ... is
Managerial Accounting, 14th ed., by Garrison, Noreen and. Brewer.
Accounting 525 03W (40587) Advanced Managerial Accounting Texas A and M University - Commerce First Summer Semester, 2013 (June 3, 2013 to July 3, 2013) Tim Wilson, JD, PhD 903.866.5657 (office) 601.807.7366 (cell)
[email protected]
Office: BA 123 Office Hours: MTWF 9 am to 11 am, and by appointment Please visit, call, or email with questions
Welcome to ACCT 525, Advanced Managerial Accounting, a study of accounting methods used to help managers make decisions and control people. Our class will meet online from June 3, 1013 to July 3, 2013 on our eCollege web page. Once a week, we will meet in a chat room hosted on our eCollege page. Our meetings will be recorded, and you may attend by listening at a later time. Meetings are intended to discuss the body of managerial accounting knowledge required of managers; the use of that knowledge to support decisions and control people; the roles of managers and accountants in corporate governance; questions likely to appear on our exams; questions or comments you may have about these issues, or about homework; and, questions you may have about class procedures. The required textbook for our class is Managerial Accounting, 14th ed., by Garrison, Noreen and Brewer. ISBN 9780077503932 (Hard cover bundle – text and Connect access) or 9780077909703 (Loose leaf bundle) or 9780077317751 (electronic Connect Plus online text). You are also required to register for a web site provided by our textbook publisher, “Connect”. Our class objectives are: (1) to develop knowledge about and proficiency in the use of accounting as an information system for measuring, processing, and communicating information that is useful in making economic decisions; (2) to gain knowledge of the generally accepted accounting principles and procedures essential to the preparation and analysis of various reports that aid in managerial decision-making; and, (3) to apply managerial accounting methods to practical situations. Your grade will be determined by your ability to perform the following tasks: (1) understand the role of managerial accountants in corporate governance and decision making; (2) provide information to managers to help them make decisions; and (3) provide information to mangers to control other managers and employees. Your ability to perform these tasks will be tested by four exams, taken our eCollege page on the following dates: July 11, 18, and 25, and July 3, by your scores on homework found on a web page provided by our textbook publisher, “Connect”, and by a written paper. Homework problems are due on June 10, 17, 24, and July 1. Late homework will be discounted 50%. Homework assignments must be completed before related exams may be taken. A schedule of homework and exams appears below. Page 1 of 4.
You are required to write an APA style paper on a subject to be assigned during our first week of class. Topics will be assigned during the first week of class. Your paper is due Friday, June 28. Grades will be based on the equally weighted scores on the four exams, your homework average, and your written paper, with an A requiring 540 points, a B requiring 480 points, and a C requiring 420 points. A grade of D will require 360 points and an F is required when there are fewer than 360 points. Schedule of Class Meetings, Homework, Exams, and Written Paper Monday, June 3 1st day of class Thursday, June 6 eCollege meeting at 9 pm Monday, June 10 Tuesday, June 11 Thursday, June 13
Homework due for Chapters 1, 2, 3, and 4 (Connect) Test on Chapters 1, 2, 3, and 4 (eCollege) eCollege meeting at 9 pm
Monday, June 17 Tuesday, June 18 Thursday, June 20
Homework due for Chapters 5, 6, 7, and 8 Test on Chapters 5, 6, 7, and 8 eCollege meeting at 9 pm
Monday, June 24 Tuesday, June 25 Thursday, June 27 Friday, June 28
Homework due for Chapters 9, 10, 11, 12, and 13 Test on Chapters 9, 10, 11, 12, and 13 eCollege Meeting at 9 pm Written Paper due (eCollege drop box for Week 4)
Monday, July 2 Tuesday, July 3
Homework due for Chapters 14 and 15 Exam on Chapters 1 to 15
Disability – Reasonable accommodations will be provided for disabilities. If needed, please ask. For more information, please contact Director of Disability Resources & Services, Gee library room 132. Information concerning student disability resources and services (SDRS) may be obtained at: http://www.tamu-commerce.edu/deanstudents/sdrs/ Student Conduct – All students enrolled at the University shall follow the tenets of common decency and acceptable behavior conducive to a positive learning environment. Dropping or Withdrawal from the course – University policy will be followed in regards to all withdrawals during the semester. It is the student’s responsibility to conform with University rules relating to dropping or withdrawing from the course. Grade Appeals – Final grades may be appealed under Texas A and M University - Commerce procedure 13.99.99.RO.5. Instructions and forms may be found on the university web page: http://www.tamuc.edu/academics/colleges/businessEntrepreneurship/documents/studentGradeAp pealCBT2008.pdf Page 2 of 4.
Academic Honesty Policy - All students must follow and conform to the University policy on Academic Honesty. A copy of the policy is posted on our eCollege page in “Doc Sharing”. You are required to submit a signed copy of the policy to our eCollege drop box for Week 1. Amendments – This document is subject to change as needed to meet the objectives of this class or to aid in course administration. Notices of any changes will be posted on our eCollege page. Course Rubric Criteria (Course Objectives)
1 (Unsatisfactory)
2 (Emerging)
3 (Proficient)
4 (Exemplary)
Identify, describe, and apply fundamental concepts and assumptions that relate to management accounting
Student fails to identify concepts or assumptions
Student identifies concepts and assumptions
Student applies concepts to simple facts
Student applies concepts to complex facts
Use managerial accounting methods to help managers make decisions
Student fails to identify decision or need to plan
Student recognizes decision and method
Student applies methods to simple facts
Student applies methods to complex facts
Use managerial accounting methods to help managers control and monitor operations
Student fails to recognize methods to monitor and control
Student recognizes methods to monitor and control
Student applies methods to simple facts
Student applies methods to complex facts
Exams will be graded according to the following rubric: Excellent
Competent
Adequately Prepared Support method of achieving solution Demonstrate understanding of concepts Effective analysis
Page 3 of 4.
Satisfactory
Unsatisfactory
Your written paper will be graded according to the following rubric: Excellent The focus was clear Organization was easy to follow Sentence form is appropriate Punctuation, grammar, and spelling are correct Information is correct and well documented Citations used to support evidence APA style Analysis and Interpretation Strong understanding of the principle Received on or before due date
Grading scale: Excellent – 90% or more of available points Competent – 80% to 89% of available points Satisfactory -70% to 79% of available points Unsatisfactory – 69% and below of available points
Page 4 of 4.
Competent
Satisfactory
Inadequate
