Faculty Syllabus

ACCT-2302 Principles of Accounting II - Managerial


Kimberly Cameron


Credit Spring 2026


Section(s)

ACCT-2302-001 (34090)
LEC TuTh 10:30am - 11:45am CYP CYP5 2222

LAB Th 12:00pm - 12:50pm CYP CYP5 2223

Readings

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. 

 

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


Course Subjects

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.

Chapter 1: Introduction to Managerial Accounting

Chapter 2: Job-Order Costing

Chapter 3: Process Costing

Chapter 4: Activity-Based Costing and Cost Management

Chapter 5: Cost Behavior

Chapter 6: Cost-Volume-Profit Analysis

Chapter 7: Incremental Analysis for Short-Term Decision Making

Chapter 8: Budgetary Planning

Chapter 9: Standard Costing and Variances Analysis

Chapter 10: Decentralized Performance Evaluation

Chapter 11: Capital Budgeting

 

Course Requirements

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. 

 

Principles of Accounting II is a 3 credit hour course.  The course consists of 3 lecture hours and 1 lab hour per week (during the 16 week semester). 

  • 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 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.

 

Course Evaluation/ Grading System:

Activity

Points

Percent

Exams and Quizzes (Proctored)

520

65%

Lab Assignments 

80

10%

Comprehensive Problems 

80

10%

Homework Assignments

80

10%

Other Class Activities

40

5%

       TOTAL

800

100%

Basis for Grading:

Points

Grade

720-800

A

640-719

B

560-639

C

480-559

D

Below 479

F

 

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.


Student Learning Outcomes/Learning Objectives

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.

 

COURSE 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

 

COMMON COURSES OBJECTIVES/OUTCOMES:

Please refer to http://www.austincc.edu/accounting/

 

SCANS COMPETENCIES:

SCANS is the Secretary’s Commission on Achieving Necessary Skills. 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.


Office Hours

Th 11:45 AM - 12:00 PM Cypress Creek Campus

NOTE

W 11:45 AM - 12:00 PM Cypress Creek Campus

NOTE

Th 12:50 PM - 2:20 PM Cypress Creek Campus

NOTE

T 1:45 PM - 2:45 PM Virtual Office Hours

NOTE Please see blackboard for login instructions.

W 12:50 PM - 2:50 PM Virtual Office Hours

NOTE Please see blackboard for login instructions.

M T W Th F 8:00 AM - 5:00 PM Cypress Creek Campus or Virtual (Zoom, GoogleMeet, Webex)

NOTE Please email for an appointment outside of regularly scheduled office hours.

Published: 10/08/2025 04:52:26