ACG 2071 MANAGERIAL ACCOUNTING Spring 2003

ACG 2071 MANAGERIAL ACCOUNTING Spring 2003

SECTION #167612 TUESDAY 6:00 P.M. - 8:50 P.M.

PROF: THOMAS A. WARREN OFFICE: E-100 D E-MAIL: twarren@fccj.edu OFFICE PHONE: 381-3477

ACCOUNTING LAB: Phone 381-3650

COURSE MATERIALS:

REQUIRED TEXT: MANAGERIAL ACCOUNTING by Garrison & Noreen

9th Edition, IRWIN PUBLISHING COMPANY 2000

OPTIONAL ADDITIONAL MATERIALS:

1. Solutions Manual for use with MANAGERIAL ACCOUNTING

2. one 3 1/2 inch computer disk.

3. THREE-RING BINDER Notebook

4. MANAGERIAL ACCOUNTING by Irvin Gleim

COURSE COVERAGE: The area of accounting activities dealing with cost accumulation, cost-volume-profit analysis, standard costing and variance analysis, relevant costing and decision making, and capital budgeting.

HOMEWORK & CLASS ATTENDANCE are essential parts of the learning process. The Daily Assignment Schedule gives the assignments by chapter and the day those items are to be discussed in class.

THIS COURSE REQUIRES A COMMITMENT ON YOUR PART.

You should spend in concentrated study of the Text and in the completion of the homework assignments a minimum of 6 to 9 hours per week, in addition to the 3 hours in class each week. The approach I recommend is for the student to first read and study the chapter. Then the student should evaluate his/her understanding of the chapter material by:

1. attempting the "REVIEW PROBLEM" and then checking the "Solution to Review Problem"

2. answering the " Questions" . (It is not necessary to write out your answers to the discussion questions, just answer them to yourself to see it you have a grasp of what was covered in the chapter.) 3. Then the student should make an honest effort to do the assigned "Exercises" and "Problems" and "Cases" at the end of each chapter. Free tutors are available in the Accounting Lab in the Kent Campus Library.You may also contact the tutors in the lab by telephone. (381-3650).

ATTENDANCE POLICY: You are not allowed any "CUTS". Class attendance is required. It is understood that in the course of a term you might have to miss a class period due to illness, funeral, family needs, etc. Any additional absences will be considered excessive. If you are hospitalized or suffer a prolonged illness, please inform this instructor for due consideration.

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Florida House Bill (HB) 1545: Beginning fall semester, 1997, according to guidelines established by Florida House (HB) 1545, all students may enroll in a specific college credit course only twice at the regular tuition rate. If the first two attempts are unsuccessful (all grades will count as an attempt including "audit", IW, AW, W, and NP), the third time a student enrolls in a course he/she must pay the full cost of instruction. This cost is equivalent to the out-of-state tuition rate, approximately four times the cost of regular tuition or $201.85 per semester hour. Only "drops" submitted by the advertised deadline date (during the first week of a term) will not count as being enrolled.

"I" or "Incomplete" Grade: An "I" grade may be assigned when extenuating circumstances prevent a student from completing the required course work during the regular term. If you have "an extenuating circumstance", please discuss it with this instructor as soon as possible for due consideration.) The "I" grade shall remain in force for no more than one year, during which time the student must complete the required work. During the year, the "I" grade shall not affect the student's GPA; however, after the year expires, the student shall receive a grade of "F" automatically if the required course work has not been completed.

ATTENTION VETERANS: In order to receive a "F" grade, the student will have to attend class regularly and take at least four exams. Otherwise, the student has not completed the class .Therefore, a “FN” (failure - nonattendance) grade or a "NP" (Non-Punitive) grade will be assigned. These grades (FN, NP or W) will be reported by the registrar's office to the Veterans Administration.

POP QUIZZES: To encourage and reward daily class attendance and study effort, pop quizzes will be given during the term. Each quiz will count 10 points. No pop quiz make-up exams will be given. If you are not in class taking the exam when it is given, your score on that pop quiz is zero. Your 10 best quizzes will count up to 100 points in the determination of your final grade.

CALCULATORS: Students may use nonprogrammable calculators on exams, but they are encouraged to include their computational notes on their exam.

CHEATING: Cheating will not be tolerated. Cheating will result in automatic failure.

EXAMINATIONS: There will be three (3) regular exams administered during the term, each covering several chapters. The chapters covered and the exam dates are indicated on the Daily Assignment Schedule.

NO MAKE-UP EXAMS WILL BE GIVEN. Failure to take an examination on the date it is administered to the class will result in a zero score for that examination. A required Comprehensive FINAL EXAM will be given during the Final Exam period at the end of the term.

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GRADING: Your final grade for the course will be determined as follows: Add the scores on your three regular exams, plus your 10 best Pop Quiz Scores, plus your Final Exam Score (twice).

TOTAL POINTS EARNED---FINAL GRADE

540 TO 600 ... A 90+

480 TO 539 ... B 80 - 89

420 TO 479 ... C 70 - 79

360 TO 419 ... D 60 - 69

UP TO 359 ... F or NP

TO ASSIST YOU IN KEEPING TRACK OF YOUR EXAM SCORES:

MY SCORE ON: QUIZ SCORES

EXAMINATION # 1 _____

1. ___

EXAMINATION # 2 _____ 2. ___

3. ___

EXAMINATION # 3 _____ 4. ___

5. ___

6. ___

QUIZ SCORES........._____ 7. ___

(Best 10 Scores) 8. ___ 9. ___

FINAL EXAM............_____ 10. ___

(F.E. counts twice) 11. ___

FINAL EXAM............_____ 12. ___