ACG2071 Managerial Accounting

ACG2071

Managerial Accounting

Faculty Introduction

Welcome to ACG2071 Managerial Accounting! I am Professor Pringle, and I will be your instructor for this course. For the past 8 years, I have been teaching accounting, finance and tax courses at many colleges and universities nationwide. My years of experience also include owning my accounting firm specializing in bookkeeping, consulting, tax and audits.

Faculty Contact Information

Instructor Name:	Nisaphan Pringle
Office Phone:	954-201-7900
Campus Phone:	954-201-7900
Fax:	954-201-7937
Email:	npringle@broward.edu

Course Description

As the last course of the series, this course concludes the study of manufacturing accounting and managerial accounting. Topics covered include financial statement analysis, job order costing, the process cost system, cost behavior, cost-volume-profit analysis, budgeting, profit analysis, responsibility accounting, differential analysis, capital investment analysis, and decision-making under uncertainty. Advisement note: Students achieving less than a grade of C may experience academic difficulty in higher level accounting courses. A grade of less than C is not transferable to upper division.

Learning Outcomes

Upon successful completion of this course, students should be able to: 1. Demonstrate and illustrate the accounting concepts and procedures used by manufacturing operations employing a process cost system. 2. Describe cost behavior and cost estimation methods essential for planning and controlling operations. 3. Describe and apply cost-volume-profit analysis. 4. Analyze financial statements and determine solvency and profitability. 5. Explain the objectives of the budget process. 6. Explain the use of standard costs in planning and controlling operations. 7. Describe the function of managerial accounting and responsibility accounting (Part I). 8. Identify relevant information and apply differential analysis techniques. 9. Identify relevant information and apply capital investment analysis techniques. 10. Demonstrate and illustrate the concepts and procedures used in accounting for manufacturing operations employing a job order cost accounting system.

Course Prerequisites

To maximize your chances for success in this course, make sure that you meet the following course prerequisites:

Course Prerequisites and Co-requisites: ACG2001, ACG2011

Course Attendance and Participation Policy

During the first week of class, you must complete an activity from the online orientation or you will be administratively withdrawn from the course. Simply logging into the course will not satisfy your attendance during this time. As with an on-campus course, students who are reported for non-attendance in an online course and are withdrawn are still responsible for paying for the course. If you do not complete the requirements of the first week of class, you should drop the course by the official drop/add deadline or expect to pay for the course.

It is very important for you to actively participate in this online class. If you stop participating in class discussions, do not submit assignments, or fail to take quizzes or tests prior to the withdrawal date, you will be administratively withdrawn from class and receive a W or, if it is your third attempt, an F.

If you stop participating after the withdrawal date, you will receive an F. To avoid this situation, you should remain an active learner in this class and always communicate extenuating circumstances to your instructor. Ongoing communication with the instructor is critical to your course success. Completion of tests, assignments, and other class activities are used as indicators of your participation in order to satisfy this reporting requirement.  See the list of activities required for participation and attendance on the General Course Policies page.

Required Course Materials

Required Text: Title: Accounting, 25e Author(s): Warren/Reeve/Duchac Publisher, Edition: Cengage, 25ed Hardcover Textbook + CengageNOW Printed Access Card (includes MindTap Reader eBook & 720 day access) ISBN: 9781305426627 Loose Leaf Textbook + CengageNOW Printed Access Card (includes MindTap Reader eBook & 720 day access) ISBN: 9781305426634 Books for online courses are available at the Central Campus bookstore A. Hugh Adams Central Campus Bookstore Admissions & Student Service Center - Bldg. 19 Tel: (954) 201-6830 Fax: (954) 201-6895

Methods of Instruction

This is a 3-credit hour fully online course with/without proctored exams. In this class, you will engage in structured out-of-class and online activities. The online activities may include, but are not limited to, readings, discussions, essays, case studies, research, and/or online quizzes and tests. See the course schedule for a detailed description of activities. Students are responsible for regularly reviewing the course schedule and completing all required assignments.

General Policies and Technical Requirements

You are responsible for being familiar with all BConline policies and procedures related to your activity in this course.

Broward College Policies

• Review the Broward College Policies on topics including disability services, academic honesty, privacy, and critical event procedures.

BConline Policies

• Review the General Course Policies for topics including rules for netiquette, definition of participation, and other information.

Course Requirement

Please make sure that you can meet the following requirements before you sign-up for this course:

•   All exams will be given at home online. Actual dates and times will be provided in your syllabus.

•   Homework assignments will be turned in online. There will be assignments that must be prepared using Microsoft Word and Excel and Connect (an online homework manager). You should have a working knowledge of Microsoft Word and Excel. A an access code to Connect is included with your text when you purchase it at a BC bookstore.

•   All work must be completed by the posted due dates. Late submissions will not be accepted.

•   Is Online for You? Please click here to take an online readiness evaluation.

•   Please click here to confirm you have the required hardware and software. High speed internet access is preferred but not required. There will be some audio files that you will want to listen to that will require downloading.

•   Important! You must enable the pop-up feature for your browser. If you are using Netscape or Internet Explorer, you will not be able to take the quizzes unless this feature is enabled.

Technical Requirements

• Students taking an online course are expected to be moderately proficient in using a computer. Please go to the Technical Requirements page for a complete list of computer skills and technical requirements.

How to Access the Course

Follow these steps in order to log into the BConline course. Normally, the login date will be the first day of the session in which the course is scheduled. Only students who have registered and paid for the course will be permitted to login. There may be a delay of up to 20 minutes from when you register and pay before BConline login is activated.

• Your BConline User Name is the same as your BC email ID.
• Your BConline password is the same as your BC email PIN code.
• If you need login information, obtain BC email user ID and PIN code before attempting to login to BConline.

Links to help you get connected to BConline course(s)

• BConline login page
• Student e-learning Resources
• Password Reset
• If your password does not work or you forgot it, click this link to reset it: Student Password Reset. If you need further support, please contact the BC helpdesk at 954-201-7521 or helpdesk@broward.edu. It's available from 7 a.m. to 11 p.m., Monday through Friday. 
• Technical Problems
• If you need help using D2L, review the step-by-step tutorials on how to use every tool in D2L. If you need further support, call the 24-hour D2L Help Desk at 866-468-0009.
• Chat Online to the D2L Help Desk
• Submit and track your own ticket online at the BConline Support Center.