ACC 226

COURSE SYLLABUS

3.	RESOURCES NEEDED:
	TEXT:	Managerial Accounting, 10th edition, Garrison/Noreen
	SUPPLIES:	Text, notebook, pencils, and calculator.
4.	COURSE DESCRIPTION:	This course is a study of the cost accumulation methods and reports. The concepts and procedures of job order, process, standard and direct cost systems are covered; budgeting, planning, and control of costs are included.
5.	COURSE GOAL:	To understand and evaluate the management functions of planning and control through the cost accounting system.

6.	COURSE OBJECTIVES:
	After completing the reading assignments, questions, cases, exercises, and problems, the student should be able to:
	(A)	Understand the function of the controller and his/her role as a manager.
	(B)	Classify costs and understand the cost accounting system.
	(C)	Recognize the differences between job order and process costing.
	(D)	Create Cost of Production Reports and differentiate between lost units and addition of materials.
	(E)	Understand the methods used to cost by-products and joint products.
	(F)	Understand the effect of beginning inventories and different methods used to account for them.
	(G)	Understand the procedures for controlling and costing materials.
	(H)	Understand the methods to control and cost labor.
	(I)	Account for labor-related costs.
	(J)	Plan for factory overhead, calculate predetermined rates, and determine variances.
	(K)	Departmentalize factory overhead.
	(L)	Calculate contribution margins and understand the concept of direct costing.

7.	EVALUATION PROCEDURES:
		Attendance & Participation	10%
		Homework Assignments	10%
		Quizzes & Projects	10%
		Tests	70%
		Pencil rather than pen will be used for all accounting written work.
		Grading Scale Raw Score Range	Letter Grade
		90 to 100	A
		80 to 89	B
		70 to 79	C
		60 to 69	D
		0 to 59	F

Special Remarks:
1.	Attendance: College policy states that students may be dropped from enrollment when absent 20% of the scheduled class meetings. If enrolled from the beginning of the term, 15 hours will usually constitute 20% of a four-credit semester course which meets five hours per week. Reinstatement procedures are described in the PCC catalog.
2.	Tardy Policy: A student who is late three times (enters classroom after the instructor has taken roll) will be charged with one full absence unless the student can provide valid reasons for one or more of these tardies.
3.	Assignments/Missed Exams: It is the student's responsibility, whether present or absent, to obtain all material presented and to complete all course assignments. If prior arrangements are made or extenuating circumstances exist, makeup of tests may be allowed. Late homework papers will not be accepted unless those same extenuating circumstances exist. Makeup of quizzes is to be at the instructor's discretion.

8.	COURSE OUTLINE
	Tentative Schedule
	Chapter 1 Managerial Accounting and the Business Environment	3 hours
	Chapter 2 Cost Terms, Concepts, and Classifications	3 hours
	Chapter 3 System Design: Job-Order Costing	3 hours
	Test on Chapters 1-3	1 hour
	Chapter 4 System Design: Process Costing	3 hours
	Chapter 5 Cost Behavior: Analysis and Use	3 hours
	Chapter 6 Cost-Volume-Profit Relationships	3 hours
	Test on Chapters 4 - 6	1 hour
	Chapter 7 Variable Costing: A Tool for Management	3 hours
	Chapter 8 Activity Based Costing: A tool to Aid Decision Making	3 hours
	Chapter 9 Profit Planning	3 hours
	Test on Chapters 7 - 9	1 hour
	Chapter 10 Standard Costs and the Balanced Scorecard	3 hours
	Chapter 11 Flexible Budgets and Overhead Analysis	3 hours
	Chapter 12 Segment Reporting and Decentralization	3 hours
	Test on Chapters 10 -12	1 hour
	Chapter 13 Relevant Costs for Decision Making	2 hours
	Chapter 14 Capital Budgeting Decisions	1 hours
	Chapter 15 Service Department Costing: An Activity Approach	1 hours
	Test on Chapters 13 - 15	1 hour
	Total Hours	45 hours

9.	METHODS OF INSTRUCTION:
	To be successful in this course, students are expected to participate in discussions, readings, in-class writing, and peer review activities. The instructor may assign point values to such activities.
10.	ACADEMIC INTEGRITY:
	The very nature of higher education requires that students adhere to accepted standards of academic integrity. Therefore, Pueblo Community College has adopted a policy of academic conduct as described in the Student Handbook. Violation of academic integrity may be defined to include the following: cheating, plagiarism, falsification and fabrication, abuse of academic materials, complicity in academic dishonesty, and personal misrepresentation. It is the student’s responsibility to be aware of the behaviors that constitute academic dishonesty. Sanctions for violating the standards of academic integrity may include warning, probation, suspension, and/or failure of the course or assignment at the discretion of the instructor.
12.	ADA NOTICE:
	Students who have a documented disability may be eligible to receive accommodations for this class. Please contact the Disability Resources Center at 549-3446 for further information.