Faculty Syllabus

COURSE INFORMATION:

Synonym: 50379

Lecture: Online

Lab: Asynchronous

Credits: 3 

Lecture Contact Hours per 16 week semester: 3 

Lab Contact Hours per week per 16 week semester: 1 

INSTRUCTOR INFORMATION:

Office: Monday-Friday 4:30-5, 11-12 Monday, 12-1 Wed, 11-1 Friday

Phone:  Google Chat only

E-mail: david.smith1@austincc.edu

Blackboard:   http://acconline.austincc.edu

Office Hours:  done by Google Meet, link provided in Blackboard

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.

REQUIRED TEXTS/MATERIALS:  

• https://austin.bncollege.com

COURSE PREREQUISITES

• 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.

CPA and transfer credit:

• To become a CPA in Texas, you must have a minimum of a bachelor’s degree that includes 150 hours of college credit, 36 hours of accounting, an approved 3 hour accounting ethics course and 24 hours of business. Passage of the uniform CPA exam and appropriate supervision by a CPA are also required.

• Principles of Accounting II generally transfers to four-year colleges and universities. The equivalent at UT is ACC 312, at TSU it is ACC 2362, and at TAMU it is ACCT 230.

• The second accounting course required for business majors is ACCT 2302 – Principles of Accounting II - Managerial.  A grade of C or better in ACCT 2301 is a prerequisite for ACCT 2302. 

COURSE RATIONALE:

The goals and objectives of this course prepare students to (1) complete degree requirements; (2) obtain or improve job skills; (3) qualify for a business or accounting job; (4) become an entrepreneur; (5) fulfill personal goals.

SCANS COMPETENCIES:

SCANS is the Secretary’s Commission on Achieving Necessary Skills. Please go to http://irt.austincc.edu/ids/curriculum/scans.php 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. 

1. 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.     
    
2. 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.

COMMON COURSE LEARNING OBJECTIVES/OUTCOMES:

The learning objectives/outcomes will be evaluated through the department designed mid-term and end of semester assessments. More information about the assessments are available under Course Policies. The core concepts are: 

• 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.

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 and power point activities, the use of accounting software and online activities and research.

DISTANCE EDUCATION: (online courses only)

If you are new to the online learning environment, learning is completed through blackboard.  All instruction and assignments can be accessed through blackboard.  The course instructor communicates with students through blackboard announcements, email, and course discussion boards.  Unlike a traditional face-to-face learning environment, students do not physically attend class.  However, online learning environments are similar to the traditional face-to-face environments in that students will be required to read, complete assignments, ask questions, interact with peers, and follow the course schedule.  Students who are new to distance education should review the ACC Distance Education General Information available at https://online.austincc.edu/faq/

Students should plan on spending as much time preparing for each session of the online class as they would spend preparing for a face-to face class.

Please note that online students will use the Blackboard learning management system for exams, assignment instructions, submitting assignments, and collaboration.

TECHNOLOGY EXPECTATIONS: (online courses only)

The technology utilized in this course will include Google email, Blackboard, McGraw Hill Connect, Proctorio , and the Internet.  Students are required to be proficient in these technologies in order to succeed in this course.  Students are highly encouraged to complete the Technical Skills Checklist in order to access technical readiness for a distance learning course.

Use the Technical Skills Checklist to measure technology skills, and find tutorials to develop, review, or renew those skills.

Blackboard Student Support can be found at: http://irt.austincc.edu/blackboard/StudentSupport.php

Students will use the Blackboard learning management and McGraw Hill Connect system for assignment instructions, submitting assignments, and collaboration.  Students new to distance education should review the ACC Distance Education General Information available at https://online.austincc.edu/faq/

STUDENT TECHNOLOGY SUPPORT

Austin Community College provides free, secure drive-up WiFi to students and employees in the parking lots of all campus locations. WiFi can be accessed seven days a week, 7 am to 11 pm. Additional details are available at https://www.austincc.edu/sts.

Students who do not have the necessary technology to complete their ACC courses can request to borrow devices from Student Technology Services. Available devices include iPads, webcams, headsets, calculators, etc. Students must be registered for a credit course, Adult Education, or Continuing Education course to be eligible. For more information, including how to request a device, visit http://www.austincc.edu/sts.

Student Technology Services offers phone, live-chat, and email-based technical support for students and can provide support on topics such as password resets, accessing or using Blackboard, access to technology, etc. To view hours of operation and ways to request support, visit http://www.austincc.edu/sts

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.

REQUIRED TEXTS/MATERIALS:  

• https://austin.bncollege.com

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.

CPA and transfer credit:

• To become a CPA in Texas, you must have a minimum of a bachelor’s degree that includes 150 hours of college credit, 36 hours of accounting, an approved 3 hour accounting ethics course and 24 hours of business. Passage of the uniform CPA exam and appropriate supervision by a CPA are also required.

• Principles of Accounting II generally transfers to four-year colleges and universities. The equivalent at UT is ACC 312, at TSU it is ACC 2362, and at TAMU it is ACCT 230.

• The second accounting course required for business majors is ACCT 2302 – Principles of Accounting II - Managerial.  A grade of C or better in ACCT 2301 is a prerequisite for ACCT 2302.