Linfield College
Course Syllabus
Summer Term 2005
Course:
BUS 261
Managerial Accounting (computer mediated)
3 credit hours
Instructor:
Jeff Edwards
Portland Community College
Sylvania campus:
PO Box 19000
SS 215 Office F57
Portland, OR 97280-0990
voice mail: 503-977-4461
fax: 503-977-4959
Course Description:
Basic concepts and methods of managerial accounting including manufacturing accounting, cost accounting, budgeting and responsibility accounting.
Course Prerequisites:
BUS 260 Financial Accounting
MAT 115 Intermediate Algebra (or equivalent)
Instructional Materials:
1. Textbook
Managerial Accounting
11th edition 2006
Garrison & Noreen
McGraw-Hill Irwin
ISBN: 0-07-283494-3
The textbook can be purchased at the bookstore or online at:
2. Software
Microsoft Excel and/or Microsoft Word
You will also need to get the free download of Adobe Acrobat Reader. Go to www.acrobat.com and click on Get Adobe Reader.
Suggested (but not required) Materials:
Workbook/Study Guide,11th edition 2006
Garrison & Noreen
McGraw-Hill Irwin
ISBN: 0-07-298613-1
Course Requirements:
During the term we will cover the following chapters of the textbook:
Chapter 1: Managerial Accounting and the Business Environment
Chapter 2: Cost Terms, Concepts and Classifications
Chapter 3: Systems Design: Job-Order Costing
Chapter 5: Cost Behavior: Analysis and Use
Chapter 6: Cost-Volume-Profit Relationships
Chapter 9: Profit Planning
Chapter 14: Capital Budgeting Decisions
Chapter 16: "How Well Am I Doing?" Statement of Cash Flows
Chapter 17: "How Well Am I Doing?" Financial Statement Analysis
For each chapter we cover students will be required to:
1. read and understand the materials in the textbook
2. prepare a solution (in Excel) to a selected problem from the textbook and send to me via the Homework In-Box tool.
3. take an online quiz (multiple choice)
In addition, students will take (online) a midterm exam and a final exam.
Major Assignments:Points
Chapter quizzes 180
Problems from the text 180
Midterm exam (Chap 1, 2, 3, 5, 6) 120
Final exam (Chap 9, 14 16, 17) 120
Total 600
Week 1 exercises
During the first week of the term I will assign 4 simple exercises (not graded). These exercises are designed to help you learn how to use some of the tools within WebCT. The exercises include:
1. Self introduction (using the Discussion Board)
2. Message to the instructor (using Private Mail)
3. Week01 Quiz (using the online quiz tool)
4. Excel assignment (using the Homework In-Box)
Chapter quizzes: There are 9 online quizzes (1 for each chapter). Each quiz contains 10 multiple choice questions. You will have 45 minutes to complete each quiz.
Problems from the text: For each chapter I will assign a problem from the text. Each assignment is worth 20 points. Your solutions are to be prepared in MS Excel and submitted to me via the Homework In-Box. Here's how I grade them:
1. Submitted and complete = 20 points
2. Submitted but not complete = 10 points
3 Not submitted = 0 points
Thus, the key is to complete the problem (even if it is not perfect) and submit it on time. Don't stress on whether or not you have the exact right answer. I will post the authors' master solution the following week so that you can compare your solution to theirs. Then use your corrected solution when studying for the midterm and final exams. NOTE: Assignments not submitted by the posted due date will NOT be accepted for credit.
Midterm and final exams: These exams (taken online) will contain 40 multiple choice questions. Some of the exam questions are taken from the chapter quizzes; others are new questions. You will have 3 hours to complete the exams. Chapters covered are:
Midterm chapters 1, 2, 3, 5 & 6
Final chapters 9, 14, 16 & 17
Grading Criteria:
Grades are awarded based on the total number of points earned by completing the major assignments.
540 and above A
480 - 539 B
420 - 479 C
360 - 419 D
359 and below F
special cases I (Incomplete)
(A grade of I may be given when the quality of work has been satisfactory but some MINOR BUT ESSENTIAL requirement of the course has not been completed. If the work is not completed within a year, the grade will change to F).
I grade this way so as to make the course non-competitive and to encourage collaboration, as much as that is possible in an online course. I especially encourage students to contact each other to share ideas from the textbook, to prepare for exams and quizzes and to work out solutions to the exercises and problems. You are not competing against your classmates, only yourself.
Also, I do not assign + or – grades. However, if you are within 5 points of the next higher grade, I will give you the higher grade. For example, a student who earns 535 points will receive an A. However, a student who earns 534 points will receive a B and not a B +.
Schedule
Week 1 Mon 6/13 – Sun 6/19 Introduction and Chapter 1
Week 2 Mon 6/20 – Sun 6/26 Chapter 2
Week 3 Mon 6/27 – Sun 7/3 Chapter 3
Week 4 Mon 7/4 – Sun 7/10 Chapter 5
Week 5 Mon 7/11 – Sun 7/17 Chapter 6
Week 6 Mon 7/18 – Sun 7/24 Chapter 9 and Midterm Exam
Week 7 Mon 7/25 – Sun 7/31 Chapter 14
Week 8 Mon 8/1 – Sun 8/7 Chapter 16
Week 9 Mon 8/8 – Sun 8/14 Chapter 17
Week 10 Mon 8/15 – Fri 8/19 Final Exam
Academic Integrity
Students of Linfield College are expected to behave as responsible members of the college community and to be honest and ethical in their academic work. Linfield strives to provide students with the knowledge, skills, judgment, and wisdom they need to function in society as educated adults. To falsify or fabricate the results of one's research; to present the words, ideas data, or work of another as one's own; or to cheat on an examination corrupts the essential process of higher education
Accommodation
If you have a disability and need an accommodation, please contact me via Private Mail. Students requesting accommodations must provide documentation of disability and should work through their advisor or The Director Of Learning
Miscellaneous:
Students who have not communicated with me via email, voice mail or in person by the end of the second week of the term will be automatically dropped from the class.