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MANAGERIAL ACCOUNTING - 1B

Frank Stearns

Riverside Community College

Spring 2018

Spring 2018COURSE SYLLABUS

Frank (Chip) Stearns, CPA Page2Accounting 1B

COURSE SYLLABUSMANAGERIAL ACCOUNTING - 1B

Table of ContentsGeneral Information........................................................................................................................31.1 Contact Information and Communications..........................................................................31.2 Course Description..............................................................................................................31.3 Learning Outcomes..............................................................................................................3Identification of Course/Reading Materials....................................................................................32.1 Text and Materials...............................................................................................................32.2 Internet Access.....................................................................................................................42.4 Blackboard / Open Campus.................................................................................................42.5 Log on Instructions..............................................................................................................42.6 Cengage...............................................................................................................................5Course Requirements.......................................................................................................................53.1 Class Calendar (Due Dates and Testing Schedule).............................................................53.2 Homework Exercises...........................................................................................................53.3 Extra Credit Assignments - Optional...................................................................................63.4 Readings..............................................................................................................................63.6 Tests.....................................................................................................................................73.7 Final Exam...........................................................................................................................7Instructor Policies...........................................................................................................................74.1 Chapter Quiz Review...........................................................................................................74.2 Class Attendance.................................................................................................................84.3 Grading Procedures.............................................................................................................8Other Important Items.....................................................................................................................95.1 Statement of Accommodations............................................................................................95.2 Tutorial Services..................................................................................................................95.3 Suggested Study Approach..................................................................................................95.4 Course Articulation............................................................................................................105.5 Proctor................................................................................................................................10Appendix A – Due Dates...............................................................................................................10Appendix B – Text & Access Code...............................................................................................12


General Information

1.1 Contact Information and Communications

The preferred method is via the class discussion board so all students may participate in and benefit from the answer. Any communications outside of the class discussion board must include your name and “Class Code”.Other methods of communication are as follows:

E-mail [email protected] Campus Telephone 222-8553 (8-4 M-F)Office BE 220-F, Riverside Campus

1.2 Course Description

1B Principles of Accounting – Continues the introduction to accounting theory and practice with an in depth study of corporations, financial statement analysis, manufacturing, cost and tax accounting. Prerequisite: Accounting 1A

1.3 Learning Outcomes

Upon successful completion of the course, students should be able to:

1. Analyze, explain, solve problems and apply managerial accounting principles to manufacturing and service enterprises within a business entity.

2. Interpret relevant accounting data in manual and computerized accounting information systems useful for decision making about business entities.

3. Demonstrate the ability to continue in a university program of accounting or acquire the required background in any field of business administration.

The accounting profession has become increasingly technology dependent. The accounting student needs to learn how to utilize the technology available. You will need to learn to respond and attach the items to a link.

Identification of Course/Reading Materials

2.1 Text and Materials

You will need BOTH of the following items for this course: Text – Managerial Accounting, 14th Custom Edition (you must use the 14th edition)

Warren, Reeve & Duchac, Cengage Learning. Access Code for CengageNow.

See Appendix B for ISBN information


2.2 Internet Access

You must have access to a computer with Internet connection. You may use a computer at school (computer lab or library), home or office. I strongly recommend you use the Internet connection provided by RCCD; it is free, reliable and fast. If you choose to use a non RCC connection you are at your own risk. I do not suggest a dial-up connection; the speed does not accommodate all of the learning and testing tools provided by this class.

Windows XP is not compatible with these sites as it is no longer supported by Microsoft.

2.3 List of Resourses

e-book Homework assignments “Lecture” – PowerPoint presentation with audio lectures these are viewable on line. “Business Connection Videos” – Video clips of business which are applying the

principles and discussions. “Exercise Demos” – Example exercises with audio lectures. Games which incorporate the terms and concepts from the chapter.

o Crosswordo Quiz bowl (like Jeopardy)o Accounting Game

“At a Glance” – Summary pages for the text. Flashcards Key Terms

2.4 Blackboard / Open Campus

All of my courses incorporate the use of the Blackboard and Cengage. Blackboard is maintained by Open Campus @ RCC. Cengage is a product provided by the publisher and must be purchased by each student. A grace period provides temporary access is for the first week, after which you must purchase a code to complete this class. Your access code must be purchased at either the book store or on-line.

2.5 Log on Instructions

Go to https://rccdopencampus.blackboard.com/Blackboard ID: enter your initials followed by your student ID # (example fs1234567)Password: “student”Select "My Courses"Then select your course

https://rccdopencampus.blackboard.com/


2.6 Cengage

Cengage access is REQUIRED as all homework is located on the site. Use this link on the Blackboard home page. A short grace period is offered for the first week, after that you MUST purchase the access code.To Purchase: h ttp://services.cengagebrain.com/course/site.html? id=2595799

To access Cengage follow this URL https://login.cengagebrain.com/course/E-Y84ER54QASCFJ

Class Code is: E-Y84ER54QASCFJ

Class Name is: ACC-1B, Spring 2018

For Cengage Tech Support: http://support.cengage.com/magellan/ClassLandingPage.aspx?OptyId=1614656

Course Requirements

3.1 Class Calendar (Due Dates and Testing Schedule)

This is a 16-week session; we will be covering 14 chapters equating to about 1 chapters per week. I have constructed a list of "Schedule of Due Dates”. It is your responsibility to review the calendar for due dates and schedule changes as the instructor may change dates and times at his discretion. I strongly recommend checking the calendar twice a week. All due dates are listed within the assignment link i.e. Homework, quizzes and tests.

See Appendix A

3.2 Homework Exercises

Included in CengageNow I have included 15 exercises. These are not optional. Your grade for these items is the best of your attempts.

http://support.cengage.com/magellan/ClassLandingPage.aspx?OptyId=1614656

http://support.cengage.com/magellan/ClassLandingPage.aspx?OptyId=1614656

https://login.cengagebrain.com/course/E-Y84ER54QASCFJ

http://services.cengagebrain.com/course/site.html?id=2595799



Then select the Chapter ASP assignment.

Adaptive Study Plans are a prerequisite that must be completed with a score of no less than 50% (one point of two possible) in order to access the homework and Extra Credit.

To begin the ASP quiz click in the upper right hand corner. ASP quizzes are NOT the same as the quizzes located in Blackboard, you must complete both.

You may take the Asp quiz as many times as you like until you achieve the score you desire by

clicking this button in the upper right: ONLY once you are satisfied with your score, at or above 50%, should you submit for grading,

the button in the bottom right:

For further instructions on completing the ASPs refer to the Discussion Board post dedicated to them.

***I may require additional assignments, you will be notified as needed.


3.3 Extra Credit Assignments - Optional

Included in Cengage I have 14 extra-credit assignments (Worth 5 points each). Your grade for these items is the best of your attempts. These are optional and will be used as extra credit.

3.4 Readings

Attached to this course syllabus is a schedule of readings. Students are expected to read the designated pages before each class period.

3.5 Chapter Quizzes

Quizzes – Each week a quiz will be available on Blackboard. The quiz will have approximately 10 questions (1 point per question) composed of True/False, fill-in-the-blank and/or multiple choices. You will take the quiz using a computer connected to the Internet. Each quiz is timed; you will have 2 minutes per question. These quizzes are open book.

If in my opinion you are just submitting a quiz without attempting to answer the questions, I may deny you access to the class and you will receive an "F".

After you take each quiz you will receive a grade and shown which questions you answered correctly/incorrectly. You may retake the chapter quiz up to 2 (two) times to help improve your grade. The Highest Score will be used for your grade. It is my philosophy that the quizzing of the material is a good method of studying. I have a 60 minute wait period between attempts, during which I recommend you review and study material covering the missed questions. The questions will be selected randomly each time you attempt the quiz, therefore the quiz may/will be different each time. The Quiz availability (date and time) will be shown in the link on Blackboard. The instructor may at his discretion request students take and submit a quiz.

3.6 Tests

Tests – There will be seven (7) tests during the semester. Only six (6) tests will be used for grading. Your lowest test, (1 test only) score will be dropped from grading during the semester; it can be either the lowest grade or a missed test. There will be NO make-up tests.


All tests will be given on the Internet. The tests are open book. Each test is timed; you will have 1.5 minutes per question. The test availability (date and time) will be shown in the link on Blackboard. The instructor may at his discretion request students take and submit a test.

If you are a student who has been approved by the Disability Resource Center your time on the tests and quizzes will be adjusted appropriately. See section 5.1 below. The approval form must be faxed to 951-710-6694 directly from the DRC.

3.7 Final Exam The final exam (comprehensive) will consist of 2 questions from each chapter (1 -12 only). You may take the chapter final up to 2 (two) times to help improve your grade. The Highest Grade will be used for your grade. The questions will be selected randomly each time you attempt the final, therefore the questions may/will be different each time. The final is open book. Each attempt is timed; you will have 2 minutes per question. The final availability (date and time) will be shown in the link on Blackboard. The questions should be in chapter order.

Instructor Policies4.1 Chapter Quiz Review

Review of Quizzes – Time will be available to review the Quiz questions in class. You may also copy and paste your question to the discussion board. Remember when posting about a question on a quiz or test you must reference the chapter/attempt/question #. Without this reference your request will be ignored. Please use the format XX/XX/XX.During the semester students are encouraged to post questions from quizzes and tests on the discussion board for review.

The following will be considered cheating:You may not seek or use the advice of another person, this includes using Google or any search of the internet to obtain an answer.Distribution of quizzes and test to any other person will be considered cheating. Under no circumstance are any students permitted to possess another students quiz or test.You are not allowed to use questions from any other accounting class this includes any previous classes you may have attempted.You may not use any data base on the internet.

All the above or any similar actions will be considered cheating and all students involved will be immediately denied access to this course and will receive an "F".

4.2 Class Attendance


If you are going to drop the class, IT IS YOUR RESPONSIBILITY TO DROP THE CLASS IN THE ADMISSIONS OFFICE OR THROUGH WEBADVISOR.

Face-to-Face & Hybrid classes only - You are expected to attend all classes. If you miss three-day classes or two night classes, the instructor may drop you. Being late to class or leaving early is also taken in consideration.

Online classes only - There are no meeting dates.

4.3 Grading Procedures

4.5 Extra Credit

With each chapter I have posted Extra Credit Assignments which are available on Cengage. These exercises must be completed by the due date respective to each chapter.

4.6 Make-up Policy

Assignments/Exercises/Quizzes/Tests will NOT be allowed after the due date, it is your responsibility to stay current and follow the class calendar, there are no make-ups allowed. I do not re-open any assignments, tests or quizzes for any reason.

4.7 NO EATING OR DRINKING IN CLASS

Other Important Items


5.1 Statement of Accommodations

If you have a physical, psychiatric, emotional or a medical disability that impacts your ability to complete your assigned coursework, please contact the office of Disabled Resource Center. The office is located on the Riverside campus in the Charles A. Kane building, room 130, or you may call (951) 222-8060. DRC will review your concerns and determine what accommodations are necessary and appropriate. All information and documentation are confidential. The DRC form must be faxed to me @ 951-710-6694 directly from the DRC office.

5.2 Tutorial Services

Free tutoring is available for most RCC courses. If you require additional help please contact tutorial services on the second floor of the MLK building or you may call 222-8170. All appointments must be made through their site: https://riverside.mywconline.com/

5.3 Suggested Study Approach

How to approach this course follow the steps listed below1. Read the chapter.2. View the lecture on-line (power point presentation with audio) on Cengage or under the

Video’s link on Blackboard.3. Complete the ASP assignment.4. Complete the extra-credit assignment (not required but highly recommended).5. Complete the Homework Exercises. 6. Take the Quizzes (up to 3 times).7. Take the Test.

5.4 Course Articulation

All students wishing to transfer to a 4 year college should consider the following. Not all colleges are the same; it is not automatic that a course will be accepted for credit by every school. Some students have had difficulty with California State College - Fullerton (CSCF) accepting the courses which use online testing. CSCF has concerns that someone other than the student may have taken the tests. I recommend if you wish to transfer this course for you to make arrangements for your tests and final exam be proctored, it is your responsibility to maintain records that the exams have be adequately proctored and a copy of this syllabus.

5.5 Proctor

A proctor is a person which supervises during an exam. I would consider the following persons qualify to proctor:

School instructor Computer lab staff (not a student).

https://riverside.mywconline.com/


Appendix A – Due Dates

The District holidays, or mid-semester breaks are listed on the Academic Calendar which can be found on the District web site http://www.rcc.edu/departments/Documents/2017_2018%20Academic%20Calendar2.pdf

http://www.rcc.edu/departments/Documents/2017_2018%20Academic%20Calendar2.pdf


Appendix B – Text & Access Code

Accounting 1B – Custom Managerial Accounting

Text and Access code for Cengage (available at the bookstore & on-line)

You MUST purchase an access code to Cengage; the e-book is included at no additional cost.

Additionally the book comes in several formats including: Traditional bound paperback Loose leaf And an eBook

The publisher offers a bundle which includes both the text and the Cengage access code; or you may purchase the Cengage access as a standalone, it includes the e-book.*Cengage Access is REQUIRED

ACC 1BBundle (book and code):ISBN-10: 1-337-95269-9 ISBN-13: 978-1-337-95269-9

Access Code Alone:ISBN-10: 1-337-91613-7 ISBN-13: 978-1-337-91613-4 Sylb_1b.doc



