GENERIC
COURSE SYLLABUS
I. Course Course Course
Prefix Number Name Credit Lecture Lab
ACC 154 Principles
of 3 3 0
Managerial
Accounting
II. Course Prerequisite:
Recommended: ACC 153 or concurrent enrollment in ACC 153.
III. Course Description:
Course presents accounting
information used for internal business management. Focus is on planning, controlling and
evaluating company performance. Content
includes budgeting, job costing, product pricing, breakeven analysis, standard
costing, decision models.
IV. Learning Objectives:
To prepare students to
demonstrate understanding of concepts and ability to solve problems in the
following areas:
A. Nature of Managerial Accounting: Cost
Concepts and Terminology
B. Job Order Cost Systems
C. Process Cost Systems
D. Cost Allocation and Activity based
Accounting
E. Cost Behavior and Cost Estimation
F. Cost-Volume-Profit Analysis
G. Profit Reporting for Managerial Analysis
H. Differential Analysis and Product
Pricing
I. Capital Investment Analysis &
Capital Budgeting
J. Budgeting
K. Standard Cost Systems (Including
Flexible Budgets and Overhead Analysis)
L. Accounting for Decentralized
Operations; Transfer Pricing
M. Financial Statement Analysis and Annual
Reports
N. The New Management and Decision Making
V. Academic Integrity:
Students
and employees at
·
cheating,
·
plagiarism
(turning in work not written by you, or lacking proper citation),
·
falsification
and fabrication (lying or distorting the truth),
·
helping
others to cheat,
·
unauthorized
changes on official documents,
·
pretending
to be someone else or having someone else pretend to be you,
·
making
or accepting bribes, special favors, or threats, and
·
any other behavior that violates
academic integrity.
There
are serious consequences to violations of the academic integrity policy.
Oakton’s policies and procedures provide students a fair hearing if a complaint
is made against you. If you are found to
have violated the policy, the minimum penalty is failure on the assignment and,
a disciplinary record will be established and kept on file in the office of the
Vice President for Student Affairs for a period of 3 years.
Details
of the Code of Academic Conduct can be found in the Student Handbook.
VI. Outline of Topics:
See IV above.
VII. Methods of Instruction:
In example--
A. Lecture and Discussion
B. Working Problems and Reviewing Solutions
C. Collaborative Projects
D. Case Discussion
VIII. Course Practices Required:
In Example --
Students must perform on a
college level in reading, writing, problem solving and oral presentation.
IX. Instructional Materials:
In example --
A. Text: Custom Managerial Accounting by
Brewer 4th edition
B. Student Handout Packet only available at
Oakton bookstore.
X. Methods of Evaluating Student
Progress:
In example --
A. Four Tests (100 points each)
Final Exam (200 points)
Homework (6 points each)
Quizzes (10 points each)
Attendance is considered if a
student is between grades.
B. A point scale based on total possible
points.
90 - 100% = A
80 - 89% = B
70 - 79% = C
60 - 69% = D
59% & below F
XI. Other Course Information
If
you have a documented learning, psychological, or physical disability, you may
be entitled to reasonable academic accommodations or services. To request
accommodations or services, contact the ASSIST office in the
Effective
beginning term Summer
2006 ending term
(term) (year) (term) (year)
Syllabus
prepared by: Jay Cohen
Reviewed
by Dept/Program chair: Jay Cohen
Approved
by Dean: Bradley P. Wooten May 2006