Unformatted text preview: ACG 2071-‐0R01 Principles of Managerial Accounting University of Central Florida Spring 2015 Instructor Office Course Email Barbara A. Durham, MPA, CMA Instructor Email: [email protected] BA1-‐431 [email protected] Please do not use Webcourses email. Use this email address for all inquiries. Class Time Tues/Thursday, 9:00 am. Lectures also available via video. Location BA1-‐107 Office Hours See schedule on Webcourses home page Prerequisites Sophomore standing, ACG 2021, and College Algebra Required 1. Textbook: Braun/Tietz / Harrison, Managerial Accounting, 4e WITH the Materials MyAccountingLab (MAL) Access Package. 2. Via Response Software and an internet capable device such as a smart phone, tablet or laptop – software link available on Webcourses. This software is FREE to College of Business students. 3. Software: Microsoft Office: EXCEL and WORD 4. Nongraphing calculator. Business analyst calculator preferred but not required. Accounting or finance majors may want to invest in an HP10BII Calculator. Registering for You can register for MyAccountingLab directly from Webcourses (Canvas). Sign into our MAL class at using your NID and password. Go to Online Course Tools at the top, then click the link to go to Webcourses. You can also log in directly at . Once you go to our class, over on the left is a link called MyLab and Mastering. This is where you will access MyAccountingLab. See the home page on Webcourses for specific instructions from that point on. Lecture Notes Available on Webcourses under Modules Class Examples Available on Webcourses under Modules Tutoring Accounting Lab, BA1-‐Room 355 with Monet O’Brien, Rosemary Mantle and Esperanza Perez. Tutoring hours will be posted on the Webcourses homepage. The Student Academic Resource Center also has tutoring for this class. For the schedule see . Course The student will learn how to use accounting information to make management decisions for Objectives a company. Special emphasis will be placed on measurement and behavior of product costs, cost-‐volume-‐profit analysis, budgeting issues and capital investment decisions. Additionally, the student will demonstrate competence in analytical and problem-‐solving skills related to accounting information. Contacting the Please send all correspondence to [email protected] and please only send emails Instructor or from your Knights email address. Do not use the email function in Webcourses. the TA’s for the Emails sent to the instructor through Webcourses will not be answered. Please course remember that the instructor and teaching assistants are not on duty 24 hours a day. We try our best to be responsive to your emails but we do need to sleep and attend to personal obligations in the evenings and on weekends. Please keep in mind that: • Emails sent after 7 pm on Weekdays may not be answered until the next business day. • Emails sent on the weekend may not be answered until the following Monday. • Check the Webcourses home page frequently for communications from the instructor. • The instructor may at times email the entire class from Webcourses. If you want to reply to a class-‐wide email, please use the [email protected] address. • Please be courteous and considerate in your emails. Please remember that the teaching assistants for this course are students as well. Verification of All faculty members are required to document students' academic activity at the beginning of Activity for each course. In order to document that you began this course, please complete the following Financial Aid academic activity by the end of the first week of classes: Students Webcourses Quiz Verification of Start of Academic Activity – Due Sunday 1/16 at 11:59 1 Videos of Lectures Method of Instruction Modules on Webcourses Course Grading Points Possible 2 pm. Failure to do so will result in a delay in the disbursement of your financial aid. You should answer “TRUE” to the question that is presented to you to confirm your academic activity in this course as started. Video lectures are available for viewing online by clicking on the video lecture link in Webcourses. Only students registered in the video streaming section, 0R01, will be able to access the video streams. Videos will only remain available until the last day of the exam given for the material covered in the video. After midnight of that day, the videos will be taken down permanently. It is crucial that you watch the videos in close time proximity to the actual class in order to stay up to date with the material and not be overwhelmed with the material right before the exams. If you have a technical problem accessing the video, you should contact Online Support at [email protected] or 407-‐823-‐0407. § The material will be covered in a traditional lecture format which can be attended in person in the classroom (BA 107) or viewed in a video format streamed over the internet. Class sessions will include lectures, problem solving, and class discussion. § Each day in class the instructor will go over the In Class Example Set that is available under the Modules tab on the left of the Webcourses screen. There is a module for each chapter. It is suggested that prior to coming to the live lecture OR viewing the video lecture, that you go in and print out the In Class Example Set so you can work along with the instructor. § The In Class Example Sets generally appear twice in each chapter’s modules. There are blank versions that will be used in class. There are also solutions to each In Class Example Set on the website as well in case you have problems following along with the lecture. § Regardless of whether you attend class in person or view class through video streaming, students should prepare prior to the class (including reading the chapter being covered). On the left in Webcourses there is a link to MODULES. This will be one of your most frequently visited areas of Webcourses. You will find lecture notes, in class examples (including solutions), web links and other materials for each chapter. All grades (Quizzes, MyAccountingLab Homework, Test, and Excel Model grades) are final within two weeks of them being posted. There will be no adjusting of any grades two weeks after the grade is posted for any reason. If you see a problem with any score please bring it to the instructor’s attention immediately. § Your MAL homework grades will be always be available on the MAL system. § Please be aware that MAL grades are not updated to the Webcourses gradebook on a virtual basis. The instructor will import the grades from MAL after assignments close, then they will be visible in the Webcourses gradebook. § For your security, grades will not be provided by phone or email. § Grades are not negotiable. Students with extenuating circumstances which require them to receive a certain grade or maintain a particular GPA (e.g., graduation, loss of a scholarship, University probation or suspension, loss of a job offer, revocation of student Visa, etc.) need to realize that they are responsible for working hard to achieve the needed class grade. Exceptions will not be made for individual students. § Grades can be changed only if there is an input or calculation error. Assignment % of overall grade Exam 1 15% Exam 2 15% Exam 3 15% Exam 4 15% 12 Chapter Quizzes 17.5% (highest 11 scores will be counted) 12 My Accounting Lab 17.5% Assignments (highest 11 scores will be counted) Excel Model #1 2.5% Excel Model #2 2.5% Total 100% • Final grades will be assigned strictly based on the scale presented below. • No minus grades will be given. A final percentage grade of .5 or higher will be rounded up. For example, a 69.5 rounds to a 70%. • Exam grades, quiz grades, extra credit and final grades are non-‐negotiable and final. • Grades will only be changed if the grade results from a mathematical or record-‐keeping error. It is important that each student frequently check their class grades and immediately notify the instructor of any discrepancies that have been discovered. After the posting of grades, you will have TWO WEEKS to notify the instructor about any grading issues or errors. After this time period, no corrections or recalculations will be made. • See the Webcourses home page to access a Grade Calculator Model that shows you how to calculate your final grade in this class. Letter Grade Point Range of available points A At least 90% of available points B+ At least 87% but less than 90% B At least 80% but less than 87% C+ At least 77% but less than 80% C At least 70% but less than 77% D+ At least 67% but less than 70% D At least 60% but less than 67% F Less than 60% At the end of each semester students are prone to flood the instructor with requests for exceptions, makeup assignments, or extra credit assignments because their grade is not turning out how they hoped. Please be forewarned that these requests will not be granted. If passing this class is required for you to graduate or move on to future classes in your major, then you need to dedicate yourself to doing well from the first day of class. Invariably a few students will not complete many assignments, do poorly on tests or quizzes, and then try to plead for leniency with the instructor at the end of the semester because they will not graduate or move on. Lack of diligence in completing assignments will not be rewarded with makeup work at the end of the semester. Also, to be fair, each student must be graded according to the methodology outlined in the syllabus. There cannot be different grading standards for individual students. If this class is critical to your academic/life future – then do not miss a single quiz or homework from the start!!!!!! MyAccountingLab is 17.5% of your grade and student routinely score nearly 100% on these assignments. Apply yourself early on to lock in those points to help your final grade in the class. Allow enough time for your quizzes so you can take advantage of the multiple attempts to get a higher score. Take advantage of Fantastic Friday bonus exercises on Via Response. At the end of the term students will also request MAL assignments and quizzes be reopened for them because they were ill during the semester or had another personal issue and couldn’t complete them at the original due date. Please remember that one quiz and homework score are dropped and this is intended to cover you for an illness or personal emergencies where you cannot complete an assignment. If you suffer from chronic issues that cover more than one assignment these must be addressed within the two week window of the due date of the assignment. In all cases, grades are final after two weeks, no matter what the reason for the missed assignment/quiz. Final Grade Calculation End of the Semester 3 Exams – 60% of your grade •
• Exam Dates – Policies on emergencies and illness •
• • • • • • 4 There will be four exams. You must take all four exams and no exam grades are dropped. Test questions will cover material from lectures, discussion, homework, quizzes, audio/visual material, and the textbook. Questions will include accounting problems and conceptual questions. The purpose of the exams is to test your knowledge to solve business problems. The exams will be constructed to reward those students who consistently attend class / view the videos, read the assigned textbook chapters, work the homework, re-‐work the in class examples and do well on the quizzes. Students must take full responsibility for learning the material in order to be successful in this class. You can expect multiple choice, true false, and fill in the blank questions. Some calculation questions require you to calculate your answer and input it into the computer. Please be aware that accounting can not be learned by reading the chapter once and memorizing definitions. You must work your homework problems and try to understand why you are working the solution in a certain way. Relying on the “Help Me Solve This” feature in MAL to coach you through the homework problems is strongly discouraged. Students who do this tend to do worse on exams. You should try to figure out a problem yourself before using “Help Me Solve This”. Exams will be CLOSED book and will be taken in the testing lab on the main campus. The final exam is not comprehensive. You will be allowed a 3 x 5 inch notecard on each exam. You may hand write or type the card and use both sides. You may not tape pieces of paper to the index card. Bring a calculator (non-‐graphing) to each exam. TESTS: Testing dates are firm and if you miss a taking a test you will receive a grade of zero on the test, unless you have permission from the instructor to miss the test and take a makeup exam. Such permission is only granted in very rare circumstances. If you must miss an exam period due to a documented illness or personal emergency (such as a death in the family) you must receive permission ahead of time from the instructor to miss the exam. If the nature of your personal emergency is so abrupt that you do not receive an excuse prior to the exam period you must IMMEDIATELY contact the instructor to provide documentation of your absence and petition to take a makeup exam. If a student with an emergency is a no-‐show for an exam period and does not contact the instructor within 24 hours of the exam closing time no makeup exam will be granted. A makeup exam will only be granted for extreme circumstances and you must provided documented proof of the event. If your situation involves an illness you must provide a doctor’s note to provide proof of your illness, no exceptions. A note from the UCF Clinic is acceptable. Those students granted the ability to take a makeup exam will take their makeup exam at the end of the semester in the testing lab during the makeup testing period: Wednesday April 15th, Thursday April 16th and Friday April 17th. Please do not ask the instructor for a makeup exam because you want to take a vacation, you are moving, start a new job, or have relationship problems, transportation issues, traffic problems, etc. Exam dates are published at the beginning of the semester and will not change except for Acts of God (such as a hurricane requiring school closure), so, mark them in your calendar at the beginning of the term. Do not wait until the last minute of the testing period to take your test. This will allow you more time if you have logistical problems getting to campus before the testing period closes (such as traffic delays) or a crowded testing lab. If you are very ill and take the exam and do poorly, there is no way to retake the exam because you have seen the exam content. You are better off to visit the UCF clinic or your doctor and obtain a doctor’s note and request a makeup exam. Testing Lab Quizzes – 17.5% of Your Grade All students will take the exams in the TESTING LAB on the first floor of BAII. • Students will be required to take the exams electronically in a testing lab. The benefits to using the lab is a standardized, controlled and comfortable environment where students don’t have to worry about others cheating. You will also get your grades back quicker. • Students will be given 120 minutes to complete each of the exams during the testing period specified in the class schedule. In order to make it more convenient for students to complete their exams, tests are open over a span of a few days where you may go to the testing lab to take the exam. These dates and times are listed on the schedule at the end of this syllabus. • Please understand it is considered cheating to come out of the lab after having taken a test and then tell a fellow student what is on the test. In order to guard against this, each student receives an equivalent but not identical test. Each question/problem on the test is drawn from a large bank of questions developed by the instructor. So you will not be doing a fellow student any favors by repeating test content to them, in fact, you are likely to confuse them. • Exam Times: Exams will be administered during the dates / times that an exam is scheduled on the syllabus. Also see the testing lab schedule at to confirm available dates and lab hours. Be advised that the testing lab will not remain open after closing hours for the amount of time remaining on your exam. For example, if a student starts an hour-‐long exam on Saturday evening at 8:00 PM, then he or she must leave at 8:30 PM, which is the scheduled lab closing time. Waiting until the last day to take your exam carries significant risks due to overcrowding, illness, traffic, accidents, etc. If you cannot secure a seat before the exam closes you will receive a zero for that exam. Please note the times of the exams in advance and do not schedule any events that would conflict with the scheduled exam dates. • You will be required to present your UCF ID (a driver’s license is not an acceptable form of ID) in order to take the exam. Failure to present a valid UCF ID will result in your being turned away. • No unauthorized materials: No cell phones, PDAs, graphing calculators, backpacks, books, papers, or any other materials will be allowed in the Testing Lab other than a pencil, calculator and a 3 x 5 inch index card. Please use the pay-‐for-‐use lockers located in room 105 (at a cost of $.50) to store items that cannot be taken into the lab. • You will be provided one piece of scratch paper when you enter the lab. The lab personnel will not give you a second piece of scratch paper without taking your first piece from you, so use the space on your scratch paper wisely. • Students who are interested in how they performed on an exam are welcome and encouraged to review their actual exam. To review an exam, you may stop by the accounting lab during tutoring hours for this class. You may review an exam up to two weeks after grades for that exam have been posted. • Throughout the semester, 12 online quizzes covering textbook material will be available on
Webcourses. Each quiz will cover material from specific chapters of the book. The schedule for
these quizzes is provided in the schedule at the end of this syllabus.
• The purpose of the quizzes is to ensure that you have read and understood the textbook chapters.
Students will have at least two attempts at each quiz. The high score of the attempts will be the
score recorded. You may take these quizzes from any computer but you should take them alone
and without another student’s assistance.
• There will be no make-ups for missed quizzes.
• Your overall quiz grade will be calculated from your top 11 out of 12 quiz grades.
• In order to be as fair as possible to everyone in the class, deadlines will be strictly enforced, regardless of personal emergencies, technical problems, etc. • You will have plenty of time to complete online quizzes, so please DO NOT wait until the last minute. If you wait until the deadline, issues such as illness or problems with the University server might make it impossible for you to complete the assignment. 5 Homework – 17.5% of your grade Your homework will be completed in the MAL system. Due dates are in the class schedule and on MAL. There are 12 assignments and the highest 11 assignments will be counted. If you miss a due date on homework you will receive a grade of zero. You will want to complete all of these assignments with a grade as close to 100% as you can possibly get. Doing so can really help your final class grade. • You will have two attempts to do each homework question and your highest grade will be used. • Please allow adequate time to complete your homework. There will be several exercises/problems to do in each chapter and you will need several hours to complete them. • There are no makeups on homework assignments under any circumstances. Excel Projects There will be two Excel models assigned in this class. The reason you are being required to – 5% of your work in Excel is that it is ...
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