Managerial Accounting Test by uso69783

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Managerial Accounting Test document sample

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									                                         ACG 2071 – Managerial Accounting
                                         S y l l a b u s(Subject to Change)
                                              Instructor Information:
                    Instructor:                                 Wally Kennedy
                      Office:                            BT 129, Clearwater Campus
                       Email:                          Kennedy.wallace@spcollege.edu
                    SPC Phone:                                 (727) 791-2472
                   Web Site for                           http://angel.spcollege.edu
                     course
                                             M                T               W               R          F
                                           http://www.spcollege.edu/clw/Business/index.htm
                    Duty Hours,
                  including class      From main SPC Web Page choose Clearwater Campus from
                       times:            left upper corner dropdown list. Then chose Business
                                      Technologies on right side. Then click on my “Wally Kennedy”
                                            from the list of instructors for the department.

Dates:
            Last Date to Withdraw - See www.spcollege.edu or look for Dates in the content area for the
            course. For Summe r 2007 the date is Saturday, June 23.
           Memorial Day Monday May 28, Independence Day Wednesday July 4

Course Description:

Course Description:

       Prerequisi te: ACG 2011 or ACG 2021. Thi s course is a study of produc t costing, cost -volume-profi t analysis,
       budgeta ry planning and control, the sta tement of cash flows and financial sta tement analysis. Empha sis will
       be placed on applications in order to illustra te the accounting principles. 47 contac t hours.

Major Learning Outcomes:

       1.    The student will understand the i mportanc e of produc t costing and will describe i ts i mpac t on financial
             sta tements and managerial decision-making.
       2.    The student will understand cost-volume-profi t rela tionships and will apply them to business problems.
       3.    The student will understand budgeta ry planning and control and will prepare a master budget and use
             standard cost systems and capi tal budgeting tec hniques.
       4.    The stud ent will forma t and complete the sta tement of cash flows and apply the informa tion to business
             problems.
       5.    The student will understand the importance of financial sta tement analysis and will perform suc h an
             analysis.
Text:
Financial and Managerial Accounting, Needles
It would be useful to have a USB Drive (AKA thumb or flash drive)

Attendance:
History has shown a correlation between excessive absences and low grades. It is very important that
you attend EVERY class. Regular attendance is expected of all students. Any student absent for over 4
classes for any reason is subject to withdrawal from the course. Leaving before the end of class, break
time, etc., constitutes a full class absence.

Originality and Academic Honesty
Discussion between students and the sharing of ideas is encouraged. However, each student is expected
to use individual effort in the development of a solution for an assignment. Please do your own work. Do
not make your work available to others. Cheating will not be tolerated on tests and will result in an F
grade in the course.

Grading(ALL GRADES WILL BE POSTED TO THE ANGEL GRADEBOOK FOR STUDENT REVIEW
AND AUDIT):

Grades will be based on these scores assigned equal weight:

             Item                     Item Description                          Weight
           Your lowest test score will be weighted one-half of the weight of the other tests.

         No test scores will be dropped. Lowest test score, except last test, is weighted 1/2.
 4 Tests                        Approximately 19.5% each                        78.3%
 1 Test ( the last test is      Approximately 9.7%                               9.7%
 ineligible for this weight)
 Projects & Homework            Submission, graded as 0 to                        12%
                                100% each
                                                                THIS IS IN EXCESS OF 1 LETTER
                                                                            GRADE.
 Quizzes for each chapter       On Angel                        From 0 to 2 points Extra Credit added
                                                                to individual tests based on quiz grade.
                                                                NOT AVAILABLE FOR TESTS
                                                                TAKEN LATE.
 OTHER EXTRA CREDIT             Class participation, etc.       As assigned by the instructor.
To calculate your grade based on partial information use the following formula:
          1. Add all of the tests except the lowest test. Grades are entered as 0 to 100%.
          2. Multiply the result of step 1 by 2
          3. Add the lowest test score to the total from step 2
          4. Divide the result of step 3 by the number of tests time 2 less 1
          5. Example where 3 tests have been taken and the scores are 83, 73 and 90:
                 6. 83 + 90 = 173
                 7. 2 * 173 = 346
                 8. 346 + 73 = 419
                 9. 419 / 5 = 83.8 test average which is a mid range B
          10. for homework your average is Total of All Graded Assignments / Number of Assignments -
              Max score for each assignment is 100 - Homework is graded after the test for that
              material. Each assignment is assigned from 0 to 100.
          11. Compute your average as ( test average times .88 + homework average times .12)
   12.
         A = 90 – 100       B = 80 – 89       C = 70 - 79     D = 60 – 69       F = 59 and below.


Late tests

Sometimes unforeseen circumstances pop up and the test cannot be taken at the time of the regular
class meeting. Tests taken after the second class meeting following the test will receive an automatic 10
point deduction per week.

Handing in Homework (HW is due when the class takes the test for that unit. No homework is
accepted after the class takes the test.):

Homework may be turned in as an Excel spreadsheet, a Word document, a Notepad document or in
handwritten form.


For Word, Notepad, and Excel you should log in to Angel.spcollege.edu using your Student ID and
password (same as registration). After you log in, you will find a listing of courses. ACG 2021 will be on
the list. Choose it. You will find a copy of this syllabus on the Syllabus tab. On the Content tab you will
find various folders, including a folder for Homework.
In the Homework folder there will be a drop box for each chapter. Turn in the Excel file containing the
completed assignment for that chapter by attaching it. No message text is required. As the title for
your submission you must put “nn Lastname, Firstname”, substituting your class id # for the nn and using
your actual first and last names.
Taking Optional Extra Credit Quizzes( Must be taken before the class takes the test.):
At Angel.spcollege.edu on the Content tab there is a folder named Quizzes. Each chapter will have one
quiz. You may take each quiz as many times as you want and the highest grade will count. This will be
extra credit on the test covering that unit. Each quiz may add up to 2 points to the test grade. If your
quiz score is in the 80s or 90s then you get 2 points. Quiz scores of 70s will get 1 point. Lower scores
will not receive extra credit. Extra credit is not available if a test is taken late.

Special Needs - If you wish to receive special accommodations as a student with a documented
disability, please contact the Learning Specialist on this campus (AD 122, 727-792-2710). If you have a
documented hearing loss, please contact the Program for the Deaf/Hard of Hearing (SS 101, 727-791-
2628). If you will need assistance during an emergency classroom evacuation, it is imperative that you
speak with your campus Learning Specialist immediately (AD 122, 727-791-2792). Please provide
documentation as soon as possible if you require special assistance due to a disability. All reasonable
efforts are made to accommodate all students.

Sexual Predator - Federal and State law requires a person designated as a "sexual predator or
offender" to register with the Florida Department of Law Enforcement (FDLE). The FDLE then is
required to notify the local law enforcement agency where the registrant resides, attends or is
employed by an institution of higher learning. Information regarding sexual predators or offenders
attending or employed by an institution of higher learning may be obtained from the local law
enforcement agency with jurisdiction for the particular campus, by calling the FDLE hotline (1-888-FL-
PREDATOR) or (1-888-357-7332), or by visiting the FDLE website at
www.fdle.state.fl.us/sexual_predators. If there are questions or concerns regarding personal safety,
please contact the Provost, Associate Provost, Campus Security Officer or Site Administrator on your
campus.
Success –                                             Wireless Access -

     Read/scan chapters before class
     Complete the Illustrative Problem at the             SSID = SPCStudent
 end of each chapter.                                      Network Authentication = NONE
     Review your notes and class activities               Data Encryption = NONE
 after class, if only for a few minutes.                   LOGON ID = acad\student#
     Complete assigned exercise and problems              PASSWORD = same as used for MySPC,
 before class.                                              registration, etc
     Be ready with questions before class.                Helpdesk # = 341-4357
     Complete chapter quizzes before test.                Helpdesk email = onlinehelp@spcollege.edu

								
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