Faculty Syllabus

REQUIRED TEXTS/MATERIALS:

Fundamentals of Cost Accounting, 7th ed. Lanen, Anderson and Maher, McGraw Hill Education

With ACC “First Day Access”, an eVersion 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 gives you 24/7 access to your study tools and assignments. Working at your own pace, or within a pre-set schedule, you will be able to take practice exams and generate a personalized study plan based on your exact needs, do homework, view tutorials, take quizzes and exams, and track your grades in an easy-to-use personalized online environment that you manage to best suit your needs.

If you acquire the eBook as part of your registration, you will have the option to buy a loose-leaf paper version of the book for $26 through the local Austin bookstores.

COURSE PREREQUISITES:

Before enrolling in ACNT 2309, you must have completed ACCT 2302 with a C or better grade (or approval by the instructor or Dr. Reed Peoples). Basic computer skills utilizing internet, word processing, spreadsheet (Excel), and presentation (Power Point) software are recommended for all accounting courses. If you have any questions, consult with an accounting advisor.

COMPUTER HARDWARE AND SOFTWARE REQUIREMENTS:

This course will utilize Blackboard. You must have access to a computer that has internet capabilities. You will also need to be able to access various web sites and online lecture material. You will need to complete your homework using McGraw-Hill Connect, Microsoft Excel, and Word.

COURSE DESCRIPTION:

A study of budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Reviews planning of profit, cost, sales, cost and profit analysis, profit performance, and measurements.

COURSE OBJECTIVES:

To develop an understanding of cost systems, and the ability to apply cost information to a variety of management decisions, such as pricing, product mix, productivity improvements, and performance measures.

INSTRUCTIONAL METHODOLOGY:

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

CLASSROOM AND STUDENT POLICIES:

Scholastic Dishonesty: Acts prohibited by the college for which discipline may be administered include scholastic dishonesty, including but not limited to cheating on an exam or quiz, plagiarizing, unauthorized collaboration with another in preparing outside work. Academic work submitted by students shall be the result of their thought, research or self-expression. Academic work is defined as, but not limited to tests, quizzes, whether taken electronically or on paper; projects, either individual or group; classroom presentations, and homework. Electronic devices may not be used for exams unless specifically authorized by the instructor.  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 this institution. See the Student Standards of Conduct and Disciplinary Process and other policies at http://www.austincc.edu/students-rights-and-responsibilities/student-standards-of-conduct.

Withdrawal: If you wish to withdraw, it is your responsibility to do so. DO NOT ASSUME THAT I WILL WITHDRAW YOU.

Incomplete: An incomplete (grade of "I") will only be given for extenuating circumstances. What constitutes “extenuating circumstances” is left to the instructor’s discretion. If a grade of I is given, the remaining course work must be completed by a date set by the student and professor. This date may not be later than two weeks prior to the end of the following semester. A grade of I also requires completion and submission of the Incomplete Grade form, to be signed by the faculty member (and student if possible) and submitted to the department chair.

Students may request an Incomplete from their faculty member if they believe circumstances warrant. The faculty member will determine whether the Incomplete is appropriate to award or not. The following processes must be followed when awarding a student an I grade. 

1. Prior to the end of the semester in which the “I” is to be awarded, the student must meet with the instructor to determine the assignments and exams that must be completed prior to the deadline date. This meeting can occur virtually or in person. The instructor should complete the Report of Incomplete Grade form.
2. The faculty member will complete the form, including all requirements to complete the course and the due date, sign (by typing in name) and then email it to the student. The student will then complete his/her section, sign (by typing in name), and return the completed form to the faculty member to complete the agreement.  A copy of the fully completed form can then be emailed by the faculty member to the student and the department chair for each grade of Incomplete that the faculty member submits at the end of the semester.   
3. The student must complete all remaining work by the date specified on the form above. This date is determined by the instructor in collaboration with the student, but it may not be later than the final withdrawal deadline in the subsequent long semester.  
4. Students will retain access to the course Blackboard page through the subsequent semester in order to submit work and complete the course. Students will be able to log on to Blackboard and have access to the course section materials, assignments, and grades from the course and semester in which the Incomplete was awarded.  
5. When the student completes the required work by the Incomplete deadline, the instructor will submit an electronic Grade Change Form to change the student’s performance grade from an “I” to the earned grade of A, B, C, D, or F. 

If an Incomplete is not resolved by the deadline, the grade automatically converts to an “F.”  Approval to carry an Incomplete for longer than the following semester or session deadline is not frequently granted.

Attendance and Class Participation: The class component of this course will be delivered in Blackboard using Blackboard Collaborate Ultra. Information on how to use Collaborate will be provided in Blackboard. Online class attendance is strongly recommended but not required. Class sessions will be recorded and available to view after each class session for anyone who cannot attend.
 

Exams: Exams will be proctored using Proctorio, which is built into Connect. Students must have a webcam and computer in order to take the exams. Information about how to take exams will be provided in Blackboard. Exams will be a combination of multiple choice and problems. Do not miss exams. If you must miss an exam, contact me BEFORE the end of the testing window. Make-up exams will be given at my discretion.

Quizzes: There will be 7 unproctored quizzes, taken in Connect. They will each cover 2 chapters, contain 20 questions, and you will have an hour to complete each quiz.

Homework: Homework assignments will be completed using Connect, an on-line interactive homework system. You will have 5 “check my work” opportunities on each assignment, and can attempt each assignment 3 times – your best score will go toward your grade. Homework is due each week by class time, and detailed feedback will be available after the due date.

Pre-Class Assignments: Pre-class assignments are in Connect, and are due at the same time as the homework, but are designed to be done in advance to give you some familiarity with the material prior to lecture.

Projects: There will be 2 analysis projects to be completed in Excel.