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Charter Oak State College

Syllabus
Course Number/Title: ACC 102: Managerial Accounting
Fall 2007 Online – 15 weeks
August 27 to December 8, 2007
(This is a preliminary syllabus. The final syllabus will be posted in your Blackboard course on
the first day. Please check for any changes.)
Instructor Name: Tony Pranzo
E-mail Address: apranzo@faculty.charteroak.edu
My preference for all course-related communication is by email; however, if there is a real need to talk to
me, please send me an email and indicate your telephone number and the best time for me to call you
and the subject matter.

Course Description: This course provides a practical understanding of the use of accounting by
management in planning and controlling operations in all functions of an enterprise, and in choosing
among alternative courses of action. Students will use accounting and other quantitative and qualitative
concepts to prepare reports for decision-making purposes. Topics covered include revenue analysis;
business progress evaluation; preparation of operating budgets; and evaluation of capital investment
proposals. Students will be exposed to the ethical and global aspects of managerial accounting as they
affect performance and investment evaluations.
Prerequisite: ACC 101 Financial Accounting within 2-3 years or by permission from the

instructor.
Course Outcomes: Upon successful completion of this course, students will be able to:
 use accounting and other quantitative and qualitative concepts to prepare reports for decision-making
purposes.
 Analyze revenue and cost data to determine their relevance to decision making, and how they vary
with volume of activity.
 Use performance evaluation methods to measure a business’s progress against particular goals.
 Prepare operating budgets using the budgeting process, and be able to produce basic sales, purchases,
production, and cash budgets for typical organizations.
 Evaluate capital investment proposals using state-of-the-art techniques.
Required Materials: Text Financial and Managerial Accounting, the Basis for Business Decisions, 14th
Edition 2008 by Williams, Haka, & Bettner, Publisher McGraw-Hill Irwin. This Text was used for
Financial Accounting (Two for the price of one!!). !!). The Study Guide, ISBN: 0073268151,

(Optional) is available through Amazon.com.

I suggest you read my “eloquent” presentations first and then the chapters. If you have questions during the course. Once you access you will see: Where to find Unit Tests Exercises/Problems Unit Tests Methodology: 2 . it helps to do the SelfTest Questions and study the Demonstration Problems at the end of each chapter (Check your answers). Regarding the multiple choice questions. Grading Criteria: Assignments due dates are expected to be honored. please e-mail me at: apranzo@faculty. see pp. Course Requirements: Read and study the chapters listed for each Unit.11 20% 20% Now we are ready to go!! Good luck.The deadline is 24:00 hrs on the due dates indicated below. Complete the Self-Test at the end of each chapter. each week will be a stand-alone. Failure to meet deadlines will result in a grade reduction. 603/5. Discussion Board postings and interaction with your classmates due at the same time as the Unit tests. At times I will interact on the threaded discussion board.5 Final Exam Wednesday through Saturday Dec. They will be graded. Each week will include a multiple choice test to help reinforce what was learned in the assigned chapters. Late tests will incur a daily deduction of ten points.charteroak. I will respond within 48 hours but usually much sooner.g. study the Demonstration Problem and answer the “Your Turn” cases embedded within each chapter . In addition. Access the author’s Website for additional support.edu Please note: You will find the Assignments on BlackBoard left hand side titled “Assignments”. As we work together. Do not submit to instructor). we will create a rewarding learning experience. 5-8 on BB Units 7 . Unit tests will be posted in Assignments. I will always post my comments. Please submit the multiple choice and post the exercises/problems to the digital drop box on or before the due date. my presentation will attempt to give real life analogies/stories. some of which I experienced during my 25 years in Corporate America.Structure of Course: I will begin each week with a presentation to help highlight the important issues. 10/14 on BB Units 1 . I will respond to each student by email with my comments and grades. When complete. Quizzes submitted after three days will earn a zero. I will refer to certain sections of the Text to reinforce important concepts e. Final course grades will be determined on the following basis: Unit Assignments consisting of multiple choice tests & exercises/problems (post the exercises/problems to Digital Drop Box) 50% Discussion Board Participation 10% Midterm Exam Oct.

Due on or before Sunday Sept.3 p. Please read them carefully. they include the exercises/problems which are to be completed and posted in the digital drop box. 849 Evaluation of a Cost System: Does it meet the Company’s Needs? Due on or before Sept. 765/6 The Meadowbrooke Miracle. Due on or before Sunday Sept. 17 Unit 3 Topics: Process Costing Readings: Chapter 18 Assignment: Multiple Choice Questions & Problems. Due on or before Sunday Sept. 23rd Sept. 24 Unit 4 3 .2 pp. 23rd Discussion Board: Case 18. Aug. 16th Sept. 16th Discussion Board: Case 17. Cannot click on more then one per student per Unit. 9th Discussion Board: Case 16. You must create a document (Word or Excel only) to post your exercise/problem answers to the digital drop box. 9th Sept. 27 Purchase text and supporting materials. You will see them only when you click on the Unit Test. 3 Unit 1 Topics: Managerial Accounting: A Business Partner Readings: Chapter 16 Assignment: Multiple Choice Questions & Problems.1 p. Study BB and course requirements Sept. Due on or before Sunday Sept. 812 The Bidding Wars. Due on or before Sept.When you access the Unit Tests. 10 Unit 2 Topics: Job Order Cost Systems and Overhead Allocations Readings: Chapter 17 Assignment: Multiple Choice Questions & Problems. Thanks. you will see ‘Instructions”. Only one digital drop box posting with one document per Unit.

1 p. 999/1000 An Ethical Dilemma. 1 Unit 5 Topics: Cost-Volume-Profit Analysis Readings: Chapter 20 Assignment: Multiple Choice Questions & Problems. 22 Unit 7 Topics: Responsibility Accounting and Transfer Pricing. Due on or before Sunday Sept. Due on or before Sunday Oct. 28th Discussion Board Case 22. Due on or before Sunday Oct.2 pp.1 p. 28th Oct. 15 Unit 6 Topics: Incremental Analysis Readings: Chapter 21 Assignment: Multiple Choice Questions & Problems. 925 CVP from Different Points of View Due on or before Sunday Oct. Oct. 959 Factors that limit capacity Due on or before Sunday Oct. 7th Oct. 8 Midterm Exam A week to study for the Midterm Exam Wednesday through Sunday Oct. Due on or before Sunday Oct. Readings: Chapter 22 Assignment: Multiple Choice Questions & Problems. 21st Discussion Board: Case 21. 30th Discussion Board: None this week. Due on or before Sunday Oct. The Value Chain Readings: Chapter 19 Assignment: Multiple Choice Questions & Problems. 29 Unit 8 Topics: Operational Budgeting Readings: Chapter 23 4 . 7th Discussion Board: Case 20. 21st Oct. 10 – 14 Chapters 16 – 20 Oct.Topics: Costing.

5 Unit 9 Topics: Standard Cost Systems Readings: Chapter 24 Assignment: Multiple Choice Questions & Problems. 19 Unit 11 Topics: Capital Budgeting Readings: Chapter 26 Assignment: Multiple Choice Questions & Problems. 1156 Dollars and Cents verses a Sense of Ethics Due on or before Sunday Nov. 18th Discussion Board: None this week Nov.2 pp. 1045/6984 An Ethical Dilemma. 26 Review and study for Final Exam Dec. 11th Nov.Assignment: Multiple Choice Questions & Problems. 25th Nov. 3 Final Exam Study for Final Exam Wednesday through Saturday Dec. 11th Discussion Board: Case 24. 4th Nov. Due on or before Sunday Nov. 4th Discussion Board: Case 23.2 p. Due on or before Sunday Nov. Due on or before Sunday Nov. Due on or before Sunday Nov. 25th Discussion Board: Case 26. 5-8. Chapters 21 – 26 5 . 1085/5 It’s Not My Fault Due on or before Sunday Nov. Due on or before Sunday Nov. 12 Unit 10 Topics: Rewarding Business Performance Readings: Chapter 25 Assignment: Multiple Choice Questions & Problems.1 pp.

Allowed if the instructor of the course grants permission prior to registration.3 83.9 3.0 90.9 0.9 2.9 2.9 2.7 D60. a student is granted an extension.0-100.0-69.0 4. An audit grade cannot be changed to a letter grade after the course begins.0-59. Issued with the approval of the instructor and the Director.0-82.0-76.9 3.Student officially withdrew in writing from the course.0 Withdrawal . due to special circumstances.7 87. nor can a letter grade be changed to an audit grade after the course begins. Online students are not entitled to extensions.9 0.Charter Oak State College Institutional Grading Policy Letter Grade A AB+ B BC+ W I AU P Range (%) Grade Point Letter Grade Range (%) Grade Point 93.0-72.0 C 73.0 80. Distance Learning Program or the Distance Learning Administrator when.9 3.0-89.0-86.7 C70. P grades are allowed for courses that have been approved by the Academic Council as Pass/Fail.9 1.9 1.3 F 0.0-62.For video-based or practicum only.0-92. Pass – Students do not have an option of electing to take a course as Pass/Fail.0-66.0 D 63.9 1. Audit .0-79. Special rules apply to Financial Aid students.7 77. Incomplete .3 D+ 67. 6 .

Posting demonstrates very little understanding of the reading assignment. No effort is made to frame the discussion posting in such a way as to encourage others to reply. A serious effort is made to frame the discussion posting in such a way as to encourage others to reply. Posting generates questions and opens up new avenues for discussion. 7 . no grammar or spelling errors. Posting is thorough and interesting. thorough. Mechanics. Posting is polished. Posting is interesting but lacks insight and depth. more than two spelling or grammar errors. Grammar. Posting demonstrates an understanding of the reading assignment and is substantiated by at least one example from the textbook and/or companion website. Spelling. Posting is uninteresting and/or too brief for the assignment. Demonstrated Understanding of the Reading Assignment Posting demonstrates a thorough understanding of the reading assignment and is substantiated by several examples from the textbook and/or companion website. maximum of two grammar or spelling errors. Inspires Reply Postings from Other Students A serious effort is made to frame the discussion posting in such a way as to encourage others to reply. and Sentence Structure Posting is highly polished. Some effort is made to frame the discussion posting in such a way as to encourage others to reply. maximum of one grammar or spelling error.Grading Rubric for Discussion Postings 10 (Excellent) 9 (Good) 8 (Fair) 7 (Poor) Contribution to the Classroom Posting is insightful. Posting demonstrates an understanding of the reading assignment but is not substantiated by examples from the textbook and/or companion website. and interesting. Posting is adequate. Inadequate posting.

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To take advantage of these Online Tutoring Services. Students may place an online order for texts from MBS Direct at http://direct. at (860) 832-3841 or llarkin@charteroak.edu/Prospective/Online/index.edu/Advising/Studentservices.  Program Resources .html . The required books for each course vary. Accommodations for Students with Disabilities Before the course begins.edu.cfm) is a suite of online research tools that covers all major academic disciplines and key business areas. then click Login and begin a search. to discuss any possible accommodations.ccc.com/charteroak. Faculty mentors expect papers to be written properly and some offer instructions or links to websites. http://turnitin.  Research Guides . Linda Larkin.edu/students/library/servicesAsk. Jones e-Global Library Jones e-global Library (www.edu/library/index.commnet.  Articles . students with documented disabilities should contact the Charter Oak State College Disability Specialist. Research Papers Many Charter Oak courses require students to write research papers.Chat with a librarian in real-time about your research needs. Texts You must receive your texts prior to the start of the course in order to maintain the required schedule.org.commnet.Find key information resources for any subject. This service is available 24/7. When students register for courses.php http://www. the Internet.org) is a service of the Connecticut State Library and the Department of Higher Education. and electronic databases like a pro. they will receive a barcode to verify usage of this educational resource from their home or office computer. Tutoring Charter Oak State College offers free online tutoring in several subjects including mathematics and writing.eTutoring.Obtain full-text articles from magazines and journals. At the iCONN home page. MBS Direct.that will familiarize you with all of the key academic disciplines plus major business topics.mbsbooks.charteroak. to inventory the required texts for most courses (exceptions are noted in the specific course syllabi). enter the barcode or Connecticut library card number. that will help you navigate libraries. Some of its features include  Ask an Online Librarian . The College has arranged with the textbook provider. go to www. Used texts are available for many courses. you may want to visit the following websites: http://www.charteroak.htm.mcc.Charter Oak State College Academic Support and Policies Students are responsible for knowing all COSC policies and procedures contained in the course schedule at http://www. It provides access to a wide selection of databases and other electronic resources. Create your own account using the easy directions.com/research_site/e_citation. Library Access iCONN The Connecticut Digital Library (http://www.or "how to guides".iCONN. 9 . To assist you with your writing and research skills.cfm .htm or place a phone order at 800-325-3252. explaining the subject and describing its key information resources.  Online Tutorials .

com for review. gardening. dissertations. homework help.request for technical assistance 24/7: (1-800-533-4357) or email help@egloballibrary. can use the following: Username: CharterOak Password: cosc Academic Honesty Charter Oak State College’s Student Handbook states: Charter Oak State College may discipline a student in the following situations: For academic dishonesty. the paper becomes part of the Turnitin. (b) plagiarizing.cfm. Dishonesty will result in an “F” in the course and may incur other disciplinary action for Charter Oak State College students including dismissal from the College. By registering for a Distance Learning course. Students can access the resource at www. (c) stealing or having unauthorized access to examinations. which has as its intent or effect the false misrepresentation of a student’s academic performance including but not limited to: (a) cheating on examination.  Government Resources .this is Career Library books section.com  Search . including faculty. consumer advice. and more.links to the best financial aid information on the Internet.your pathway to the best information and materials on personal issues and activities such as health and wellness.  Document Delivery Guide .check here to find out how to get copies of articles.edu/Advising/Studentservices. the policy applies only to the final paper.Allows you to search terms within e-global library that will help you in locating the resources you need to complete your research. Students with BlackBoard passwords can enter by using their BB username and password. term paper.  Life and Leisure Resources . Exceptions to this policy can be made with approval from the instructor of the course and for students taking the 1 credit research course offered by COSC.charteroak.  Technical Support . (d) falsifying records. test scores or other data or (being represented by another individual for all or part of a distance learning course. All others.  Financial Aid .sites for tips on interviewing and great places to post your resume.carefully selected collection of online government materials deemed useful for student research projects. transcripts. Violation of this policy would minimally result in a grade of F for the paper.com database. nor submit a paper or project that contains significant portions of the same paper or project. Policy on Multiple Submissions of the Same Paper A student can neither submit substantially the same research paper. Therefore if the paper has already been submitted to Turnitin. Currently Charter Oak is using Turnitin. This will have static eglobal books page and a link to Electronic books section. Electronic Books . and other research materials.com.com. a student attests that all assignments submitted and examinations completed are the work of the enrolled student. Charter Oak uses electronic monitoring to check students’ papers for plagiarism. or project. In a course where students are required to submit drafts of a paper. When a paper is submitted to Turnitin. 10 . it will check the second paper against the first paper and it will show line by line the similarities in the two papers and it will calculate the percentage of similarity. which shall in general mean conduct. when the second rendition of the paper is submitted. for credit in the same course or more than one course. including submission of another’s ideas or papers as one’s own. If the paper is being given in lieu of a mid term or a final.  Career Development . it would result in a grade of F for the course.

This is a short. go to http://www. fully tested and supported Netscape Communicator 7. then minimize the AOL window and use Internet Explorer or Netscape Navigator to access the courses.org/remediation/.Compatible.Compatible.x .com will be used to check written assignments submitted in this course. web based course on basic online skills.org/help/browsercheck. fully tested and supported Note: Internet Explorer 5.2 Browsers: Netscape 7. key application areas tested Firefox 1.  Mac Operating System OS 10.2 . Online Course Technology Requirements Charter Oak has developed online courses conducted in an electronic environment using Blackboard® course software.0.Compatible.Compatible. key application areas tested Firefox 2.com to be used by COSC faculty to detect incidences of plagiarism.1 .x . key application areas test Safari 2. key application areas tested  Networking Ports 7755. log in only to establish your internet connection.0.2 . and learners should have some general computer knowledge.Charter Oak State College has licensed Turnitin. If you use AOL to sign on to the Internet.0 . Browser Settings: To see if your browser meets the technical requirements.0.Compatible. Technology Requirements for Online Courses Take a sample online course All registered online students new to Blackboard® must take the Blackboard® sample course before starting their first online course(s). go to http://www.x . and 8081 must be open to access the Virtual Classroom America Online is not supported.0.Certified (Blackboard certified w/Win Xp only).x .Certified. key application areas tested OS 10.ctdlc.0.5 and AOL browsers were not tested by Blackboard and are not officially supported. To take the Blackboard® sample course. If you are a new computer user. key application areas tested Firefox 2.org/Sample/guest. Your computer requires the following:  Windows Operating System Windows 98 or higher Browsers: Internet Explorer 6.ctdlc. Turnitin. easy-to-master.Compatible.ctdlc.2-5.Compatible. key application areas tested Safari 2. 8011. Use “student” as the user ID and password. Online courses require appropriate computer equipment.x .3 Browsers: Netscape 7. It should take about an hour to complete. you may benefit from taking the CTDLC Basic computer Skills Course at http://www.html.cfm • Requires Java enabled • Requires Javascript enabled • Requires “cookies” enabled Microsoft Word: Office 97 or newer 11 .

who knows which materials are copyrighted and which are not. this is particularly critical. If you are able to be funny without offending others feel free to do so but please be careful. There is a great deal that we can learn from each other. You may contact CTDLC Technical Support at 860-832-3887. I may ask a class member to assume 12 . I am the facilitator/instructor but class discussion will be largely the “work” of you. where tone of voice is often difficult to "read" from the language on screen (although the use of emotions helps reduce this difficulty in some ways).ctdlc. Support will respond within 24-48 hours. Bullying comments are inappropriate and unacceptable in this class.org. unless otherwise specified by the instructor or owner of the material. Copyright Law.S. Take responsibility for making this class successful. This is most important in a virtual classroom.org/help/index. Copyright Notice Charter Oak’s course website may contain copyrighted materials that are used in compliance with U. but this can not happen if students feel uncomfortable in class about speaking up (afraid that their ideas will be treated harshly or not "listened to" respectfully) or are worried about what will be said to them or about them once they do speak up. You should all feel comfortable and make each other comfortable with discussing the issues. tollfree at 1-866-462-8352. Make sure that the virus definitions are updated on a regular basis. 3. email and file transfer (“uploads” and “downloads”). at least once per week. 2. or distributed without permission. among other issues. Under that law. We may have people from many different backgrounds in this class and people with many different levels of academic preparation. Technical Support is provided by the CTDLC and is available seven days a week at http://www. Sarcasm. You may only download or print materials at the direction of your instructor. Any infected files that are uploaded to the course servers will be deleted automatically to prevent the spread of infection.edu” are added to your list of allowed senders. Check your course syllabus for specific computer and online requirements. Passwords for Blackboard® will be emailed to students on the Friday before the course begins. or at support@ctdlc. Since this is course that deals with ethics. Students will not be able to access the courses prior to this date. Students must have virus protection software such as Norton AntiVirus or McAfee VirusScan installed on their computer. Make sure that your email Inbox will accept multiple attachments and that it is kept “cleaned out” to allow enough room to receive emails.html. Say what you need to say. Your antivirus program can be set to do this automatically (check software documentation or call their tech support). Ask yourself what you can do during each class discussion to move the class forward in a positive way. Class "NETIQUETTE" for Online Learners 1. Some courses may require a CD-Rom/DVD drive or supplemental software such as PowerPoint. materials may not be saved to your computer. Hotmail accounts are discouraged because they tend to fill up quickly. Learners should have general knowledge of the Internet.• • • • • • If your email address is protected by any filter or Spam Blocker. They are to be used in support of instructional activity as part of this course only and shall be limited to the duration of the course. Make sure you do everything you can to make our classroom culture a comfortable learning environment for everyone in the class. be certain that email addresses containing “charteroak. heavily judgmental or confrontational comments break down good will and create an inhospitable classroom atmosphere. but say it in an appropriate tone of voice--one that is respectful and calm. Respect fellow classmates. revised. copied. Use an appropriate tone of voice.

 The fax transmittal date on the withdrawal form.  Session One 5-week course: no later than 11:59 pm EST on Sunday. Withdrawal Policy (New policy as of Fall 2007) Charter Oak State College’s withdrawal policy: To receive a grade of “W” a student must withdraw from the following courses by the times and dates listed below:  Full Term 15-week course: no later than 11:59 pm Eastern Standard Time (EST) on Sunday. contact the Financial Aid office to find out what impact the withdrawal will have on your financial aid.  The U.  Term Two 8-week course: no later than 11:59 pm EST on Sunday.charteroak. All substitutions are subject to course availability and approval by the Distance Learning Administrator. The first day of the course is the deadline for course substitutions. postmark date or courier service delivery date.doc Official Notification The following date will be used as a student’s official withdrawal:  The date the student notifies the Distance Learning Office of his/her decision via telephone at (860)832-3837.  Session Three 5-week course: no later than 11:59 pm EST on Sunday. . course number and credit card information if a refund is due. Fees are non-refundable.edu/Current/Forms/DLCourseSubstitutionForm. Students should call 860-8323837 to confirm receipt of their fax. The student’s first and last name must appear in the body of the email message. For the complete schedule of refunds and the withdrawal and refund policies. November 25. Course Substitutions If you wish to substitute another course for the one which you dropped: Download the course substitution form at http://www.  Term One 8-week course: no later than 11:59 pm EST on Sunday. If you wish to withdraw from a course with no substitution you may use the withdrawal form found at http://www.  Session Two 5-week course: no later than 11:59 pm EST on Sunday. If you are on financial aid. October 14. or the date of receipt of a hand-delivered form.charteroak. 13 .  The date the Distance Learning Office receives a student’s email. September 23.responsibility to lead particular discussions but that does not excuse the remainder of the class from vigorous participation. and after the "refund period" there is no refund. October 28.S. Refunds Any refund will be based on the official notification date of withdrawal. Note: The Distance Learning Office fax number is (860) 832-3997 available seven days a week and 24 hours a day. Note: The College is closed most Saturdays and on Sundays.cfm. notifying the College of his/her decision to withdraw by submitting the Course Withdrawal/Drop Form. The student must give his/her name.charteroak. Refund amounts vary according to when the student withdraws.edu/Prospective/Online/index.edu/Current/Forms/DLWithdrawalForm. refer to the Fall 2007 Charter Oak State College Course Schedule at http://www. Refunds apply to tuition charges only.doc The official date of the substitution will be determined as stated above. December 9. December 2.

14 . Course Evaluations Students taking video-based courses will complete a course evaluation at the time the final exam is administered.doc and send it to the Distance Learning Office along with the appropriate extension fee. fill out the form at http://www.edu/Current/Forms/ExtensionForm.cfm. students must pass the final exam.Extensions: There are NO extensions in online courses.ctdlc. To apply for an extension in a video-based course. An audit grade ("AU") cannot be changed to a letter grade after the course begins and a letter grade cannot be changed to an audit grade after the course begins. students must receive a passing grade on the final paper/project. If both are required. Students who withdraw from a course are encouraged to complete an evaluation. the student must pass both in order to pass the course.charteroak.org/evaluation/evaluation. Auditing: A student may audit a course if the instructor grants permission prior to registration. Students taking online courses should complete the online evaluation at http://www. If there is no final exam. Final Exams In order to pass the course. The process is totally anonymous and confidential and instructors receive only aggregate data after final grades are submitted.