ACC241 i Course and ASU Online Syllabus Session B Summer 2021 PDF

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Managerial Accounting John Dallmus Arizona State University Summer 2021 Syllabus I course...

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ACC241 Uses of Accounting Information II Summer, 2021 – Session B Sections 40004 and 42085 Course Syllabus

Instructor: Office: Email:

John Dallmus FAB S336 (west campus) [email protected]

Access to course materials on Canvas: Please read paragraph labeled as “IMPORTANT” and highlighted in red on Page 6.

Required Text / Course Materials Required Course Materials: Managerial Accounting - 5th edition, by Braun & Tietz, Pearson, 2018. Access to the digital version of our textbook and the MyAccoutingLab (MAL) learning management system is being provided free of charge to students enrolled in this course by Pearson Publishing. Please use the link below to learn more about the free access program and related registration process (note: this link is also provided on the Welcome and Start Here page in Canvas). https://pearsoncustomersuccess.co/ASUseamlessmlmstu When you are ready to register, use the Pearson Access menu option in Canvas to get started.

MyAccountingLab.com Pearson’s MyAccountingLab (MAL) learning management system is used extensively in this course, access to which is provided free of charge as discussed above. You will use the system to complete homework, quizzes, and exams, as well as practice and review exercises. Do not wait until the last minute to register or do the MyAccountingLab work. Note that assignment deadlines are not extended if you cannot register for MyAccountingLab or access the homework. Pearson has several technical support options to help you with issues you may experience.

Overview and Course Objectives ACC241 is an introductory management accounting course that is designed to equip students to make effective and efficient use of accounting information in managerial decision making. It is a survey of many topics, including an introduction to cost behavior, budgeting, responsibility accounting, cost control and product costing. Emphasis is placed on management accounting in a broad context, relating it to other subject areas. This course provides students with an understanding of fundamental concepts and tools, while emphasizing the analysis and interpretation of information.

Course Design A benefit of taking an online course is that it is flexible, and you can work on your own schedule; however, because there are no real-time meetings for the course, it is easy to fall behind. Just like in a traditional classroom-based class where your presence in the physical classroom is necessary to achieve success, your presence in your online classroom is important too. You should schedule time to work on the course in the same way you would schedule a traditional class meeting. You should log onto the course throughout the session to complete online learning activities and assignments. This is not an independent study class. You must be self-motivated to be successful. Students that have difficulty in the course fail to spend sufficient time on supplemental activities and/or required for-credit activities. You must regulate your time and be responsible for achieving the goals of the course.

Summer, 2021 – Session B

Syllabus - 1

ACC241 Uses of Accounting Information II Summer, 2021 – Session B Sections 40004 and 42085 Course Syllabus Grading Exams: Exam 1

110

Exam 2

110

Exam 3

110

Other assignments: MyAccountingLab Online Homework (11 assignments worth 10 points each)

110

Quizzes (11 quizzes at 10 points each)

110

TOTAL POINTS AVAILABLE

550

Scores earned on the course elements identified above will be reported via MyAccountingLab. Final course grades will be based on the percentage of available points earned and the following standard grade thresholds / ranges (i.e., 90-100%=A range, 80-89%=B range, 70-79%=C range, 60-69%=D range, below 60%=E). Minus grades are 90-91% (for A-) and 80-81% (for B-). There is no C minus grade at ASU. Plus grades are 78-79% (for C+) and 88-89% (for B+). Actual cut offs for A+ will be determined at the end of the semester. Grades are rounded such that 89.5% is considered 90% and an A-minus grade; 89.4% is considered 89% and a B+ grade. Grades are not subject to negotiation. Being close to the next higher grade is not a relevant issue for discussion of a grade adjustment.

Exams Exams will be administered online via MAL and the RPNow virtual proctoring system (see RPNow instructions provided on Canvas). They will consist of multiple-choice conceptual and computational questions that cover material covered in the lecture videos, assigned readings, homework problems, quizzes, and online activities. For your benefit, practice problems for each chapter are available in MyAccountingLab and are provided to assist in your study of the related material. Note that ACC241 tests learning rather than rote memorization. Therefore, exam questions are often structured differently than problems you have seen before. This is not an attempt to trick you. Rather, it is to assess if you understand the concepts and are able to apply them in a variety of settings. If you simply memorize problem solutions, you will likely have difficulty on exams. Exams will be administered online via MAL and RPNow as follows: Exam 1 – Opens 5:00 am MST, Sunday, July 11th, closes 11:59 pm MST, Monday, July 12th; 120 minutes to complete Exam 2 – Opens 5:00 am MST, Wednesday, July 25th, closes 11:59 pm MST, Thursday, July 26th; 120 minutes to complete Exam 3 – Opens 5:00 am MST, Sunday, August 8th, closes 11:59 pm MST, Tuesday, August 10th; 120 minutes to complete Exams MUST be taken when scheduled. Missing an exam will only be excused in cases of: 1. University-sanctioned activities (e.g. athlete participating in an ASU game/competition or enrollment in a conflicting class). 2. Job conflict If you have a job-related conflict and your employer will not let you off work for the exam, you must submit a letter from your supervisor on company letterhead discussing the reason you were unable to complete the exam as scheduled. Note that job conflicts are not a valid excuse for missing the final exam (that exam is a university appointed date). 3. Legal or Military matters (e.g. you have a court appointment or have ROTC training) 4. EXTREME personal emergency. Emergency situations include a medical crisis or death in your immediate family (e.g. child, sibling, parent or grandparent count as immediate family; your grandfather’s sister’s ex-husband does NOT count as a death in your immediate family). Emergency situations DO NOT include issues such as not hearing your alarm clock OR conflicts

Summer, 2021 – Session B

Syllabus - 2

ACC241 Uses of Accounting Information II Summer, 2021 – Session B Sections 40004 and 42085 Course Syllabus that arise due to your family, a vacation, wedding, etc. Just because you've already booked a flight back home does NOT mean that you will get an excused absence! THERE ARE ABSOLUTELY NO EXCEPTIONS TO THIS POLICY. Making an exception for you is not fair to the students who to take exams as they are scheduled in the course syllabus. If an exception is made for you, then an exception should be made for everyone. Thus, THERE ARE NO EXCEPTIONS TO THE EXAM POLICY. If you miss an exam due to one of these exceptions, OFFICIAL DOCUMENTATION is required. For example, you will need to provide a copy of your course schedule or a copy of the death notice and your flight documentation. You need to submit your documentation to the instructor who will schedule a makeup exam to be completed as early as possible. For an extreme personal emergency, written verification of the personal emergency must be provided to your instructor for an excused absence from the scheduled exam. A note indicating that you were seen by a doctor the day of an exam is not sufficient documentation of a medically excused absence. The note must state that you were medically unable to take the exam. IF YOU HAVE AN EMERGENCY THE DAY OF AN EXAM AND CANNOT TAKE THE EXAM, PROMPTLY SEND ME AN EMAIL indicating your contact information and I will get back to you as soon as possible. In the event of an excused absence, you will be allowed to take a make-up exam at the earliest practicable time. In VERY RARE circumstances, no make-up test will be given. If this is the case, the points from the missed exam will be allocated to the other two exams (note that it is to your advantage to take ALL THREE exams rather than re-weighting the other exams). Students missing more than one exam will not be able to earn a passing grade in the class.

Discussion Board Posts Questions about the readings, online lectures, homework assignments and other general course-related questions should be posted to the course discussion board. These types of questions should NOT be sent directly to the course instructor via email. You are encouraged to regularly monitor the discussion board and answer questions posted by your classmates. This will enhance the efficiency of our learning community and help you reinforce concepts that you have learned in the course. Your instructor will also be monitoring the discussion board and answering questions as needed. Before posting a question to the discussion board, you should review questions that were already posted and answered to avoid duplication of effort. The quizzes and exams are individually graded assessments and thus there should be no questions or comments about the quizzes and / or exams (on any discussion board or in any other forum) until 24 hours after their respective deadline has passed. At that point, you are welcome to post a follow-up question on the discussion board. Sensitive questions (e.g., about grading or other personal issues) that you do not feel comfortable posting to the discussion boards should be sent to the course instructor via email. Messages that contain advertisements, solicitations, personal interests, etc. are strictly forbidden. The instructor reserves the right to remove any postings that are deemed inappropriate for the classroom environment.

Homework In order to succeed in this course, it is critical that you keep up with homework. All homework assignments are due by 11:59 pm MST on their respective due dates indicated on the Course Calendar, in MyAccountingLab, and on Canvas (however, you can submit them for grading at any point before the due date). Homework cannot be submitted after the due date and time. Do not wait until the last minute in case you have computer issues (computer issues are not a valid excuse for missing an

Summer, 2021 – Session B

Syllabus - 3

ACC241 Uses of Accounting Information II Summer, 2021 – Session B Sections 40004 and 42085 Course Syllabus assignment). Because homework is available online well before the due date, there are NO extensions for homework or excused absences regardless of the reason. There are 11 homework assignments (each with a varying number of problems) that are to be completed in MyAccountingLab. Each assignment (in total) is worth 10 points with a maximum of 100 points being counted in determining final grades. You will receive immediate feedback on whether or not your HW is correct and will be allowed three attempts to complete it correctly before the deadline. You will also receive hints/tips to assist you along the way. Homework scores will NOT be adjusted if you do not follow directions (e.g. if you lose points for entering a dash when you shouldn't have). You will be able to view your homework points on the MyAccountingLab site.

Quizzes There will be 121 quizzes composed of 10 multiple choice and True / False questions. Each quiz will be worth a total of 10 points (1 point per question) with a maximum of 100 points being counted in determining final grades. Each quiz can be taken TWICE with your HIGHEST score being used to determine your final grade in the course. Quizzes are administered via MyAccountingLab and are TIMED. Also, once a quiz is opened, it must be completed (opening a quiz counts as one of your attempts). Therefore, when you access a quiz, you should ensure you have sufficient time to work on the quiz and complete it. All quizzes are due by 11:59 pm MST on their respective due dates indicated on the Course Calendar, in MyAccountingLab, and on Canvas (however, you can submit them for grading at any point before the due date). Quizzes cannot be completed after their respective due dates / times. Because you can access quizzes online, take the quizzes twice and your highest score is recorded, makeup quizzes WILL NOT be given. Additionally, if you experience technical difficulties and your internet connection "cuts out" while you are taking the quiz, the quiz will NOT be reset for you. This will count as one of your attempts. You should ensure that you are taking the quiz from a computer with a good internet connection.

On-Line Activities, Study Plan and Practice Problems You do NOT earn points for supplemental exercises; however, they do help you learn the material and make sure you have an understanding of it. Therefore, even though you do not earn points for these items, you are encouraged to work through them. In previous sessions, students who completed all of these materials performed better in the course. Study plans are available in MyAccountingLab which contain exercises and problems to help you practice the material (see “Study Plan” option on MAL course menu). Additional “Concept Review” exercises and “Progress Check” practice quizzes are available in MyAccountingLab for each chapter. These practice activities should help you learn the material and assess how well you understand it. In addition, they are similar to questions and problems that will be featured on the quizzes and exams. It is suggested that you try practice problems without referencing your notes or other material. If you do not do well on them, it is an indication that you do not have a good grasp of the material and you should consider re-reading the related chapter in the text, watching the related lecture video again, and practicing the online material. Also, you can post questions on the course discussion board or contact your instructor to seek clarification of concepts you are having difficulty with.

E-mail I will be checking email a minimum of twice a day during the session (morning and afternoon/evening). Note that assignment grades (including exams) are reported to you via MyAccountingLab.com (not Canvas). In the interest of maintaining your privacy, please contact me via email if you have questions related to your assignment grades.

Summer, 2021 – Session B

Syllabus - 4

ACC241 Uses of Accounting Information II Summer, 2021 – Session B Sections 40004 and 42085 Course Syllabus How to be Successful in ACC241 Most students underestimate the time and effort required to be successful in this course. Accounting courses often require more study time than many other university courses. Accounting is a cumulative discipline, so it is imperative that you stay on top of the assignments, especially in an online format. Do not try to memorize the material. In most cases, memorization will not help you. Instead, develop a thorough understanding of concepts. In ACC241, most of the assignments require you to apply the concepts being covered. Many concepts taught in the course build on previously covered material, and new concepts are introduced every chapter. Missing the material from a single chapter can lead to issues with understanding future concepts as they are contingent upon your understanding of previously presented concepts. Many students find this class to be challenging so it is important to stay current with the course schedule and not fall behind. Students who do well in the course take advantage of supplemental material and exercises available via MyAccountingLab and complete all assignments when due. In addition, asking questions via the course discussion board and/or clarifying questions with your instructor regarding assignments and the course material has proven to be beneficial. Your instructor does not give you points or your grade. Instead, your grade will be determined by the points you EARN throughout the semester. Commit yourself NOW to do what it takes to earn the grade you want to achieve, rather than wishing at the end of the session that you had worked harder to accomplish your goal. After exams or at the end of the session, students often ask, “What can be done to raise my grade?” The key is not in some individual extra credit project, which is never allowed, but in diligently working on the class, completing all problems (practice exercises, homework, and quizzes), utilizing supplemental materials and studying more. If you don't understand something, ask your instructor for assistance as soon as possible. Don't wait until the day before an exam to ask for help.

Assumed Skills It is assumed that you have an email account that you will check DAILY throughout the session. Every ASU student has an ASU account. If you do not regularly check your ASU account, it is your responsibility to forward your ASU account to the email account that you do use. Instructions for setting up your account, forwarding messages, and answers to any questions you might have regarding your My ASU account may be found at http://help.asu.edu/node/120. It is expected that you will be able to regularly access the course Canvas site so that you can download important course information/materials, as well as check course announcements throughout the semester. In most instances, communication regarding information that impacts all students enrolled in the course will be posted on the Canvas course sit. It is also expected that you will be able to access the MyAccountingLab website to complete assignments.

Withdrawal policy and Important Dates Accounting instructors are not allowed to give overrides or late adds for ANY reason. You can add/drop this course in person (at the registrar site) or online through the following dates: Final day to drop/add ACC241 (online)

July 1, 2021

Instructors will NOT withdraw students for any reason. Students who do not work on the class during the first week, or for any extended period of time during the semester, should not presume that they are no longer registered. The withdrawal deadlines established by ASU for this session are as follows: Course withdrawal deadline (online) Complete withdrawal deadline

Summer, 2021 – Session B

July 20, 2021 August 10, 2021

Syllabus - 5

ACC241 Uses of Accounting Information II Summer, 2021 – Session B Sections 40004 and 42085 Course Syllabus Students are responsible for their own registration status!

Accommodations for Students with Disabilities Any student who has a disability (including a learning disability) that may prevent him/her from fully demonstrating his/her knowledge and abilities in this class should contact Student Accessibility and Inclusive Learning Services (SAIL) at 480-965-1234 (Voice mail) or 480-965-9000 (TTY) to formally request accommodations. Disclosure of a disability to ASU is optional and confidential. However, students with accommodation needs are strongly encouraged to take advantage of the resources available at ASU. SAIL will assist students with disabilities in engaging in the various aspects of classroom and University life.

Policy for Student Athletes or other official absences Exam procedures are spelled out in the syllabus. There will be no accommodations for late homework and quizzes as all of these are available well in advance of their due dates and are completed / submitted electronically.

Academic Dishonesty and Intellectual Property The public places confidence and trust in business professionals and expects them to display high ethical standards. The business curriculum is structured primarily to produce graduates who possess the knowledge and skills necessary for success in their professional career...