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ACCT 2102 Introduction to Managerial Accounting


School of Business

Mission

The School of Business promotes a learning community characterized by student engagement, a faculty dedicated to excellence, and continuous improvement in teaching, scholarship and service. By developing leading-edge programs which nurture and advance intellectual inquiry, critical thinking abilities, social skills, and ethical reasoning, the School of Business prepares individuals to be business leaders in an increasingly complex and changing global environment. Contents [hide] • 1 ACCT2102.01 (Spring 2011) Syllabus o 1.1 Introduction to Mangerial Accounting o 1.2 Course Description o 1.3 Learning Outcomes o 1.4 Assessment Tools and Grading  1.4.1 Examinations  1.4.2 Quizzes and In-Class Activities o 1.5 Technology Covenant o 1.6 Student Policy Statement o 1.7 Attendance Policy o 1.8 Disabilities o 1.9 Academic Honesty o 1.10 Course Changes

ACCT2102.01 (Spring 2011) Syllabus Introduction to Managerial Accounting Prerequisite(s) - ITEC1001, MATH1111 Term - Fall 2010 Classroom – C2120 Meeting Times – Fri 8:00 - 10:30 A.M. Professor: John Brennan, MBA Professor’s contacts: Cell phone (678) 231-7450 (personal) Email: jbrenna1@ggc.edu

Outside of Class Accessibility: Professor is available for student consultations by appointment, by email, and by telephone, see technology covenant for details.

Required Textbooks: Jiambalvo, James. (2010) Managerial Accounting, 4e. Wiley (ISBN 978-0470-33334-1). Student Resources Website

FREE online text Walther, Larry. (2009). Principles of Accounting. principlesofaccounting.com. Principles of Accounting Website

Course Description An introductory study of the preparation, analysis, interpretation and use of internal accounting information for planning, control with emphasis on profit analysis, budgeting, performance measurement, and relevant cost for decision making.

Learning Outcomes Students completing the course will: • Identify factors to be considered in measuring profitability, including estimates, accounting methods, disclosure incentives, and the different needs of users • Demonstrate understanding of the relationships between activity, revenue, and costs in analyzing the financial performance of organizations • Demonstrate an understanding of the role that budgeting plays in the overall planning and performance evaluation process of an organization • Use technology based applications to analyze financial information in support of management decision making • Demonstrate communication skills as it relates to solving accounting problems

Assessment Tools and Grading The primary assessment tools will be 3 examinations, each accounting for 25% of the total course grade, plus quizzes and in-class activities accounting for a total of 25%. The standard GGC grading scale will be applied as follows: 90-100 = A 80-89 = B 70-79 = C 60-69 = D 0-59 = F

Examinations Each of the 3 exams account for 25% of the course grade and will consist of a series of objective type questions (e.g. multiple choice, true false, matching) and problems. Content of each exam will be based on concepts and material discussed in class.

Quizzes and In-Class Activities Unannounced quizzes will generally consist of a few multiple choice questions or a single problem. The purpose of the quizzes is to help ensure that each student has adequate knowledge of relevant topics. No make-ups will be permitted for any circumstances. Missed quizzes will be recorded as 0 points. All quizzes and in-class activities combined will account for 25% of the course grade.

Technology Covenant Technology will be used to deliver content, provide resources, assess learning, and facilitate interaction, both in and out of the classroom. You will be expected to access the course syllabus, calendar, and grades online via Blackboard Learn. In general I prefer email for most situations. Communications received during the day Monday through Friday expect me to respond within 24 hours. Communications received after 5:00pm will be returned by the next day. On the week-end my response may vary. When corresponding by email, I will communicate with you using only your GGC email. You should check your GGC email every day. All students at GGC need to have access to a computer. If you do not have one, computer labs are available on campus. This covenant provides a general guideline for the course. I reserve the right to make periodic and/or necessary changes to the covenant, including: technology use and communication channels, in order to accommodate the needs of the class as a whole and fulfill the goals of the course.

Having trouble with GGC technology? The best place to begin is in the main entrance of A Building where student technology support is located.

Student Policy Statement Students are expected to abide by all policies in the catalog of Georgia Gwinnett College and the School of Business as well as all policies posted on the official web site of Georgia Gwinnett College and the School of Business.

Attendance Policy Students are expected to attend all class meetings. Specific activities will be accomplished during class meetings and a students’ final grade will be adversely affected by missing these activities. This course employs an active learning approach with students participating in a variety of in-class activities including individual and group problem solving. While some lecture will be necessary to outline concepts, these lectures will be kept to a minimum to allow maximum time to apply these concepts to real world situations.

Disabilities The Office of Disability Services at GGC encourages all students to reach their full potential, both academically and personally, by providing equal access to classes and campus life. • We provide reasonable accommodations that ensure an accessible educational, academic and social environment to students with documented disabilities. • We advocate for students and teach students to advocate for themselves. • We educate faculty, staff and students regarding disability related issues • We continually evaluate physical accessibility at the College and look at changing conditions that may effect a person’s accommodations. • Students, faculty and staff may call, e-mail or stop by to schedule an appointment to discuss their individual needs.

LOCATION: Disability Services is located in D1116 HOURS: Monday – Friday: 8:00 a.m. – 5:00 p.m. CONTACT INFORMATION: Disability Services Georgia Gwinnett College 1000 University Center Lane Lawrenceville, GA 30043 Jennifer Arrocena, Director of Disability Services jarrocen@ggc.usg.edu, 678.407.5883

Academic Honesty Students in the School of Business are expected to adhere to the highest standards of academic honesty and are expected to encourage others to do the same. Further, students are expected to take responsible action when there is reason to suspect dishonesty on the part of others. While it is not possible to list all acts of academic dishonesty, examples include cheating, plagiarism, collusion, misrepresentation, and falsification. Students should refer to the Georgia Gwinnett College School of Business Catalog for more details.

Course Changes The course syllabus provides a general plan for this course. The professor reserves the right to make changes to the syllabus, including changes to assignments, projects, case studies, examinations, etc., in order to accommodate the needs of the class as a whole and fulfill the learning outcomes of the course.

School of Business Mission The School of Business promotes a learning community characterized by student engagement, a faculty dedicated to excellence, and continuous improvement in teaching, scholarship and service. By developing leading edge programs which nurture and advance intellectual inquiry, critical thinking abilities, social skills, and ethical reasoning, the School of Business prepares individuals to be business leaders in an increasingly complex and changing global environment

Computer Competencies This course requires basic knowledge of computers, e-mail, on-line research, Blackboard and the willingness to learn new programs.

Spring 2011 CALENDAR


Spring 2011 Description Month Date Academic Advisement/Registration Begins October 25, 2010 Deadline to Apply for Admission for Spring 2011 November 15, 2010 Deadline to Submit Documents for Admission for Spring 2011 November 22, 2010 Deadline for having all Financial Aid paperwork completed for Spring 2011 November 29, 2010 Deadline for Spring 2011 Tuition Payments and Housing January 3 Registration Drop/Add is Not Available January 3-4 Drop/Add Begins January 5 Late Payment Fee Begins January 5 Classes Begin January 6 Drop/Add Ends January 12 Martin Luther King, Jr. Holiday NO CLASSES January 17 Deadline for Petitions for In-state Residency January 21 Applications for Spring 2011 Graduation Due January 21 Mid-Term Grades Due March 1 Mid-term - Last Day to Withdraw with a "W" March 4 Spring Break – NO CLASSES March 14-20 Academic Advisement /Registration Begins for Summer 2011 and Fall 2011 March 21 Deadline to Apply for Summer 2011 April 1 Deadline to Submit Documents for Admission for Summer 2011 April 8 Last Day of Classes Before Final Exams April 29 Final Examinations May 2 – 7 Grades Due by Noon May 9 Commencement (Tentative) May 14

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