ACG 2071 – PRINCIPLES OF MANAGERIAL ACCOUNTING
State College of Florida (SCF)
Instructor: Amy Santos, Assistant Professor
Business & Technology Department
Office: Bldg 18, # 128, Phone # (941) 752-5511, Bradenton Campus
Instructor email address:
Class websites
Angel: http://scf.angellearning.com/frames.aspx
CONNECT: Online assignments/quizzes (link is posted in Angel)
Course Description:
Emphasis is on managerial accounting concepts and systems, planning and control, decentralized operations, analysis for decision-making, financial analysis for management and modern uses of managerial accounting in nonprofit organizations.
Specific objectives include:
· An introduction to managerial accounting and cost concepts
· Job order costing
· Activity-based costing
· Process costing
· Analysis and use of cost behavior
· Cost-volume-profit relationship
· Profit planning
· Flexible budgeting
· Decentralized operations
· Relevant costs for decision making
· Capital budgeting decisions
Prerequisite: Successful completion of ACG 2021 with a grade of C or better.
Required Text: Managerial Accounting for Managers by Noreen/Brewer/Garrison, 2nd Edition, McGraw-Hill Publishers.
PLEASE NOTE: A booklet or card with a password (access code) is included with the textbook and will be used to register and access the online assignments and quizzes in CONNECT the first time. If the password is lost prior to registration, a new one will have to be PURCHASED online at the regular price.
Student Evaluation and Grading:
· Chapter quizzes and assignments (Online) 35 Points*
· Chapter Exams 60 Points
· Time Management 5 Points
Total 100 Points
*A minimum average score of 60 is required (zero points if less than 60)
No single component of the class can be eliminated and/or substituted by scores from any of the other two. The final grade is a combination of scores on all components.
Course Policies and Procedures:
Email – Students are required to communicate with their instructor through Angel using their official SCF email address. Please provide your SCF email address when registering in CONNECT.
Chapter content and reading - Students must read the chapter before coming to class. Class activities will focus on the discussion of learning objectives and the review of some chapter exercises/problems.
End-of-chapter exercises and problems – Some will be discussed in class and others must be completed on line at the CONNECT website. Paper copies will not be accepted!
Chapter quizzes and exams – A required chapter quiz must be completed on the CONNECT website.
Makeup exams – Will only be allowed in extreme circumstances and with instructor’s approval. Exams may be completed prior to their scheduled date in certain cases with prior approval. Exams cannot be completed after final exam’s week.
College Withdrawal Policy – In accordance with the State College of Florida policy, as stated in the college catalog, students may withdraw from any course, or all courses, without academic penalty, by the withdrawal deadline listed in the State College of Florida academic calendar. This semester the withdrawal date is ______Students should take responsibility to initiate the withdrawal procedure but are strongly encouraged to talk with their instructors before taking any withdrawal action. In addition, students should note that faculty may also withdraw students for violating policies, procedures or conditions of the class, as outlined in individual class syllabi, and such action could affect financial aid eligibility.
Instructor Withdrawal Policy – Students, who either miss class or do not complete any class activities during a two-week period, will be automatically withdrawn from class by the instructor.