PRINCIPLES OF MANAGERIAL ACCOUNTING
ACCT 2336
Course Prerequisites: Accounting 2335
Time of Class: 1:00 - 2:15 T Th
Course Description: This is an introductory course that covers the principles of both financial and managerial accounting.
Course Objectives: The objective of this course is to provide the student with a basic understanding of accounting concepts. Both financial and managerial concepts are covered.
Text(s): Accounting Principles, 6th edition, Weygandt, Keisa, and Kimmel, John Wiley and Son
Other Materials: No other materials are required.
Grading Methods:

Midterm Exam

100 points

Quizzes

Comprehensive Final Exam

 

Total Points

100 points*

150 points

350 points

Grade in course

350-315

314-280

279-245

244-210

A

B

C

D

Less than 210

F

*Quiz average after dropping the two (2) lowest grades

QUIZ POLICY:

There will be many, many quizzes given during the semester. In order to motivate you to come to class prepared everyday, these quizzes will be UNANNOUNCED. There is no such thing as a make up quiz. If you miss a quiz, you get a zero. The only exception is that if you provide written documentation stating that you were on an official university activity (athletic event, band concert, etc). Please provide documentation the day that you return to class not a month later. Everyone will be allowed to drop their two (2) lowest quiz grades. The remaining quizzes will count 28.57% (100 divided by 350) of the course grade.

MID TERM GRADING POLICY

Your mid term grade will be determined solely by the grade you make on Exam 1. Since Exam 1 counts only 29% of the course grade, it is highly possible that your grade at the end of the course will differ drastically from your mid term grade. There have been many instances where a student did well on Exam 1, got cocky, quit studying, and ended up flunking the course. Don't let that happen to you.

Note: If you don't take exam 1 (for whatever) reason, your mid term grade will be "F".

EXAM POLICY:

Good excuses, bad excuses, or no excuses at all there is no such a thing as a make up exam. If you miss the midterm exam, the grade you make on the final exam will count 250 points instead of the normal 150 points. Stated another way, if you miss the midterm, your final exam will count approximately 71% (250/350) of the course grade. Note: You do not have to take the midterm exam. However, if you do take it and do poorly, do not ask if we can "forget" about that grade and let the final exam count double. The answer to that question is NO. As stated previously, you can drop 2 quiz grades, but you cannot drop an exam grade.
Class Procedure and Requirements: The class format is mostly lecture. However, in an attempt to keep students awake and to see if the information is soaking in, I ask the students many, many questions.

Course Content

Chapter 14 Corporation: Organization and Capital Stock Transactions

Chapter 15 Corporation: Dividends, Retained Earnings, and Income Reporting

Chapter 16 Long term Liabilities

Chapter 18 Statement of Cash Flow

Chapter 20 Managerial Accounting

Chapter 21 Job Order Cost Accounting

Chapter 23 Cost - Volume - Profit Relationships

Chapter 26 Performance evaluation through standard costs

Chapter 27 Incremental Analysis and Capital Budgeting

Classroom Administration

1. Please get to class on time. People who come in late disturb everyone in the class

2. Calculators are permitted on all quizzes and exams.

3. Please do not eat or drink in class because the noise disturbs those around you.

4. If you drop this course, you will receive a grade of "DP" regardless of what your average is at the time. A grade of "DP" will not affect your grade point average.

5. If you are a business major, you must make at least a "C" in this course.
Daily Assignments: First day of class: August 20
Deadline for adding course August 27
Deadline to process administrative drops September 3
Holiday September 3
Mid-term grades due
Last day to drop a course October 12 without academic penalty
Last day to withdraw without academic penalty
Holiday November 12
No classes after 11:15 November 20
Thanksgiving Holiday November 21-25
Classes end December 4
Dead Day December 5

Final Exam Friday, December 7 (11:00-1:00)
Additional Services: Americans With Disabilities Act (ADA): Any student whose disabilities fall within ADA must inform the instructor at the beginning of the term of any special needs or equipment necessary to accomplish the requirements for this course. Various accommodations are available through the Adaptive Needs Program.
Attendance Policy: Attendance will be taken at each class meeting, but will not count any part of the course grade.
Incomplete Work Policy: The only time this policy is needed is if you don't show up for the final exam. If you don't take the final exam, for whatever reason, you will receive an "F" in the course, not an Incomplete. However, when you do take the final exam, the "F" will be charged to whatever grade you made.

Note: If you do not take the finale exam (for whatever reason), you will be given a makeup exam that is considerably more challenging than the original final. If you know in advance that you will have to miss the final exam, you may, if you wish, take it early.
Cheating Policy: The cheating policy is very simple: If you are caught cheating, you FLUNK the ENTIRE COURSE. Cheating is cheating whether it is "just a quiz," the final exam, or anything in between
Other Information: Over the years, many students have done poorly in this course because they didn't read the syllabus and therefore they didn't know the rules. For example, some students didn't know the final exam was comprehensive. Other students didn't know that they were permitted to use calculators on quizzes and exams. In order to motivate you to read the syllabus, almost all of the quizzes and exams will contain at least one question from this syllabus.