This section of ACCT 2302 will be offered in an 8 week asynchronous, distance learning format for Fall 2024 from October 21, 2024 through December 15, 2024. 

Before enrolling in Fall 2024 courses, students will need to make sure that they have the technology and equipment necessary for an online class and online testing. Please use this link to ACC’s Online Orientation to find out more information about online course. ACC Online Orientation | Austin Community
College District (austincc.edu)

TESTING: Please use this LINK to find out more information about the technology and equipment requirements (you will need a webcam and a microphone) for this course and taking online exams. Exams in this course must be taken with a desktop, laptop or Chromebook.  Mobile and tablet devices are not allowed for testing purposes.

For a more detailed syllabus, please review the syllabus posted in the Blackboard course. This syllabus is intended to be a brief overview of the course and is subject to change. The final syllabus will be posted in the blackboard course. 

Please contact Ms Germaine Randolph, administrative assistant, at 512-223-4800 for specific details on registration requirements, course approval and deadlines. 

COURSE DESCRIPTION

This course is an introduction to communicating accounting information to internal users (enterprise managers). It is a study of the fundamentals of managerial accounting. There is an emphasis on accounting for a manufacturing concern, budgeting, planning, management decision making, and analysis of financial reports. Topics also include cost behavior and control, product cost accumulation and pricing, and responsibility accounting.

• Credit Hours: 3
• Classroom Contact Hours per week: 0

NOTE FROM THE INSTRUCTOR:

This is a 3 credit hour course over the course of an 8 week semester.  Students are expected to spend approximately 9 - 12 hours per week on course activities (reading the text, completing homework, completing quizzes, studying for exams, and completing the comprehenisve problem). Time management will be essential for students. Some students may need to spend more or less time than this based on personal circumstances.

Assignment deadlines are established on the first day of class and are strictly enforced unless there are extenuating circumstances as determined by the instructor. Extenuating circumstances are those involving the entire class.

Before enrolling in ACCT 2302, a student must have completed ACCT 2301 or its equivalent with a grade of C or better.

Basic computer skills utilizing internet, word processing, spreadsheet (Excel), and presentation (Power Point) software are recommended for all accounting courses. Generally, all assignments are to be prepared on the computer and presented in a format that would be acceptable in a professional, business environment.  Access to computers is available at the college. Wi-Fi access is available in the parking lots at selected campuses.

A student attending ACC assumes responsibility for conduct compatible with the mission of the college as an educational institution.  Students have the responsibility to submit coursework that is the result of their own thought, research, or self-expression.  Students must follow all instructions given by faculty or designated college representatives when taking examinations, placement assessments, tests, quizzes, and evaluations.  Actions constituting scholastic dishonesty include, but are not limited to, plagiarism, cheating, fabrication, collusion, and falsifying documents.    Penalties for scholastic dishonesty will depend upon the nature of the violation and may range from lowering a grade on one assignment to an “F” in the course and/or expulsion from the college.  See the Student Standards of Conduct and Disciplinary Process and other policies at http://www.austincc.edu/current/needtoknow

Plagiarism is taken very seriously in this class. Plagiarism is considered to be the copying of another’s work including another student’s work, internet sources, or other research source. Any phrase, sentence, paragraph, etc. that is take from another’s work must be cited appropriately.  This means any cutting and pasting from any source, without appropriate citation, is considered plagiarism and is unacceptable. All written assignments submitted in this course are run through a comprehensive plagiarism checker. The first instance of plagiarism will result in a required student/faculty meeting and a grade of zero on that assignment.  Refer to the above paragraph for further information on penalties.

Required:  Managerial Accounting with CONNECT, 5th ed. Whitecotton, Libby and Phillips, McGraw Hill Education

With ACC “First Day Access”, a digital version of the text will be purchased as part of your registration fees for the course. This fee will also include access to CONNECT.  You will use CONNECT for a variety of assignments including tests, homework and labs. CONNECT is an integrated, online learning system that provides you 24/7 access to your study tools and assignments.

If you acquire the eBook as part of your registration, you will have the option to buy a low cost loose-leaf paper version of the book.  If you do not wish to participate in the program, you may "Opt Out". If you "Opt Out" of receiving and paying for your materials via this program, you will be responsible for obtaining those class materials on your own. Instructions for “opting out” will be available on my Blackboard site.

To recap, there are three options:

1.      All Digital Access at the time of registration: E-book and CONNECT.

2.      Digital Access with a Physical Textbook: Students who participate in the program will be eligible to purchase a low cost print upgrade.

3.      Independent purchase of textbook with CONNECT: If you have purchased a used textbook or have "Opted Out" of the program, you must still purchase an access code for CONNECT.

You must “bring” your eBook to class via a computer, tablet or smartphone or the paper copy if purchased.

Course Evaluation/ Grading System:

Basis for Grading:

Course Assessments:

There will 2 assessments of course concepts (assessment 1 and assessment 2). These 2 assessments have been designed by the Accounting Department for use by all ACCT 2302 sections.

The final day to withdraw from the course and receive a "W" on your transcipt is Monday, December 9, 2024. 

Instructional Methodology:

The objectives of this course will be met by incorporating a variety of instructional methods. These may include lecture, class exams and quizzes, group activities and project, student presentations, class problem-solving, written analysis, spreadsheet, word processing, power point, excel, data analytics, power point activities, and the use of accounting software and online activities and research.

Couse Objectives: 

• The nature and purpose of internal uses of accounting information
• The fundamental concepts and techniques for planning, control and decision making that are applicable to various types of business entities
• Current theory and practice in management accounting

Learning Outcomes:

The Austin Community College District concealed handgun policy ensures compliance with Section 411.2031 of the Texas Government Code (also known as the Campus Carry Law), while maintaining ACC’s commitment to provide a safe environment for its students, faculty, staff, and visitors.

Beginning August 1, 2017, individuals who are licensed to carry (LTC) may do so on campus premises except in locations and at activities prohibited by state or federal law, or the college’s concealed handgun policy.

It is the responsibility of license holders to conceal their handguns at all times. Persons who see a handgun on campus are asked to contact the ACC Police Department by dialing 222 from a campus phone or 512-223-7999.

If you would like additional information regarding the ACC concealed handgun policy, please see the complete policy online at Campus Carry.

Link:  ACC College Policies

SCANS is the Secretary’s Commission on Achieving Necessary Skills. Please go to http://www.austincc.edu/mkt/scans.htm#whatis for complete definitions and explanation of SCANS.  This list summarizes the SCANS competencies addressed in this particular course.

1. Student exhibits responsibility:  Exerts a high level of effort and perseverance toward goal attainment, works hard to become excellent at doing tasks by setting high standards, paying attention to details, working well and displaying a high level of concentration even when assigned an unpleasant task; and displays high standards of attendance, punctuality, enthusiasm, vitality and optimism in approaching and completing tasks.

2. Student acquires information:   Identifies need for data, obtains them from existing sources or creates them, and evaluates their relevance and accuracy. Competently performing the tasks for acquiring data and evaluating information includes posing analytical questions to determine specific information needs, selecting possible information and evaluating its appropriateness, and determining when new information must be created.

3. Student communicates information:  Selects and analyzes information and communicates the result to others using oral, written, graphic, pictorial, or multi-media methods. Competently performing the tasks of communicating and interpreting information to others includes determining information to be communicated, identifying the best methods to present information (i.e. overheads, handouts, etc.), and if necessary, converting to desired format and conveying information to others through a variety of means including oral presentation and written communication.