ACCT 2023 Accounting Principles II Syllabus Spring 2019 PDF

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University of Arkansas Sam M. Walton College of Business ACCT 2023 – Accounting Principles II Syllabus – SPRING 2019 Instructor: Office Hours: Office: E-mail:

Thomas P Hayes Jr, PhD, CPA (Oklahoma) MW 9:30 – 10:30 AM, TR 8:30 – 11:30 AM; and by appointment WCOB 471 [email protected]

Course Materials and Blackboard  Textbook: Managerial Accounting 16th Edition by Garrison, Noreen and Brewer, McGraw-Hill with Connect Access. ISBN 9781259995385 Connect Access Code all digital option OR 9781260191776 with Connect Access Code Card with hard copy text and access code.  Connect: This course requires online LearnSmart and Homework and will use the McGraw-Hill online homework system that links with your textbook. All Connect homework and LearnSmart assignments must be completed through the Blackboard system. Access through Blackboard is the ONLY way to earn course points for the Connect homework and LearnSmart.  Clicker: Turning Technology Response Card RF LCD clicker. NOTE: For best value, students should purchase a scratch off card for a previous purchased clicker or a new clicker which includes a license from the University Bookstore.  Calculator: You should bring a simple non-programmable calculator, other than your cell phone, to every class and have it ready to use for exams. Only simple, non-programmable calculators will be permitted for use with exams. (No graphing calculators are permitted for use during exams, including no TI 83Plus, TI84 and TI85)  Exam Scantron: you must bring a Scantron to each exam (DataLink 1200 #28040).  Blackboard: The course is supported by the Blackboard course management system. Our class will be using Blackboard extensively. You should access Blackboard regularly (daily) for the latest announcements and course activities. Please check your Blackboard account immediately to verify that you have no access problems. It is important that you have access to this tool at the beginning of the term.  University email account: Email is the single best way to reach me outside of class and office hours. Check your uark account to verify that it is working properly. Be prepared to check your uark email account often.  Computer access: In the unfortunate event that your home computer is not functioning, it is expected that you will fulfill all class requirements at one of the many computer labs on campus.

Class Tool Blackboard

Homework and LearnSmart Textbook Site Clicker (Turning Technology)

URL https://learn.uark.edu/ Username and password are the same as your “UARK” username and password. Access through Blackboard website listed above.

Technical Support (479) 575-6804 http://bbsupport.uark.edu/ After-Hours: (479) 575-2904 1-800-331-5094 www.mhhe.com/support

http://highered.mheducation.com/sites/007802563 x/student_view0/index.html Tech Support: 866-746-3015 (6am -8pm Central Time Monday through Friday) Email: [email protected] Visit the Help Desk in ADSB, the Help Desk in the Union, or the Student Technology Center in the Union. If you can’t get resolution, then you can email Ms. Lesley Speller at [email protected].

Course Description In this course, we study managerial accounting concepts and their use in business decisions. We will examine the development and analysis of cost information for management use in decision-making, income determination, and performance evaluation. Prerequisite: ACCT 2013 – Accounting Principles I with a grade of “C” or better. Course Objectives  Compare and contrast managerial accounting and financial accounting.  Evaluate managerial accounting and cost concepts.  Evaluate job order costing.  Evaluate process costing.  Evaluate Cost-Volume-Profit Relationships.  Compare and contrast variable costing and absorption costing.  Use activity-based costing to make managerial decisions.  Create master budgets.  Create flexible budgets and performance analyses.  Evaluate standard costs and variances.  Compute performance measurements in a decentralized organization.  Perform differential analysis related to managerial decisions. Attendance and Professional Conduct Attendance at all class meetings is expected. This course is based on material that continuously builds on itself; it can be complex and requires continuous attention from the student. To succeed in this class, it is essential that you keep up with the material through readings, class attendance, and other assigned work. Professional conduct is expected always, including, but not limited to, avoiding the use of prohibited electronic devices during class, refraining from holding side conversations during class, arriving on time and staying for an entire class period, and treating the instructor and other students with respect. It is ultimately your decision how often you attend class and how much work you prepare outside of the classroom. Two to three hours outside of class for every hour in class is usually what is necessary to gain a good understanding of the material and do well in this class. Please do not arrive late to class or leave early from class. Students who arrive late or leave early are a distraction to other students and the instructor. Electronics: Including Cell Phones, Headphones and Computers Cell phones must be turned off or set on silent while class is in session and they must also be put away during class time so that you are not tempted to browse the web, text or respond to a text. At no time is it permissible to text or answer a call during class. On the days you are permitted to use your computer during class, you may only use it to take notes or open course materials necessary and immediately relevant to our current class activity. Online chatting, web surfing, etc. is not appropriate. Students who are not able to give their full and immediate attention to the class are a distraction to other students and the instructor and may be asked to leave. Headphones are not permitted during class. Homework and LearnSmart There are 12 homework assignment worth 10 points each and 12 LearnSmart assignments worth 5 points each on Connect. The homework assignments allow you two attempts with three “check my works” for each homework problem. All Connect homework and LearnSmart assignments must be completed online through the Blackboard system. Your second homework attempt builds on your first attempt. Access through Blackboard is the ONLY way to earn course points. ALL LearnSmart and homework assignments are due at 11:59 PM on the dates shown on the course schedule. Anything submitted after that time will earn zero credit.

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Homework and LearnSmart (continued) Note that if you are partially finished with LearnSmart and the homework at the due time, the work you have completed will be automatically submitted and you will earn partial credit based on the work that you completed. The best strategy is to not wait until the last minute to do or submit your homework in case you have computer or internet issues.

Clicker questions (maximum – 60 points) Multiple choice questions will be asked in class and you will be asked to respond to multiple choice questions using your own clicker. Clicker points can only be earned if you are in class. You cannot receive clicker points if you are absent from class, even if the absence is “excused”.

The use of another student’s clicker is a breach of academic integrity and will be treated as such. There will be over 100 clicker questions during the semester with each lecture having a different number of clicker questions depending on the material being covered during the lecture. Your final point for clicker questions is your cumulative total, capped at 60 (you cannot earn more than 60 clicker points). Each clicker question is worth 1 point, you will receive .5 for answering the question and an additional .5 point if your answer is correct. Here are two examples of how you earn clicker points: 1) Answered 50 questions with 30 correct and 20 wrong. You will get 30 × 1 + 20 × 0.5 = 40 points; 2) Answered 70 questions with 50 correct and 20 wrong. You will get 50 × 1 + 20 × 0.5 = 60 maximum points You will need to have your own clicker (you need to purchase a scratch off card for a previous purchased clicker or a new clicker which includes a license from the University Bookstore). In addition, you will have to register your clicker on Blackboard. Instructions on how to register and use the clicker are provided on Blackboard. Learning Contract A learning contract is a tool to help you successfully complete this course. You are required to complete an initial learning contract (10 points) setting your goals for the semester and a final learning contract (10 points) reporting your actual points achieved. Both contracts must be submitted as an EXCEL file through Blackboard. You will complete the initial learning contract after determining what grade you are willing to work for in this course and then specifying the steps you will take to achieve that grade by completing the “My goal for points” column on the learning contract. You should use this worksheet to keep track of your points during the semester. The completed learning contract with all of the actual points you have achieved, except your final exam grade which you should estimate, is due no later than midnight the last Monday of classes. After you have completed and uploaded your EXCEL file with your completed contract you must complete the Learning Contract quizzes to receive the points for these assignments.

Supplement Instruction (SI) Sessions Supplemental Instruction (SI) is a required, small group (only 15-17 students per section) that meets each week for one hour with a leader who reviews key concepts, facilitates collaborative practice with course skills, and answers student questions about course work. The SI leader will help you 1) go over additional exercises to practice what was learned in class and during homework; 2) help with test preparation. You can also email your SI leader for questions about homework and test preparation.

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Supplement Instruction (SI) Sessions (continued) SI registration will be available the first week of class under the Supplemental Instruction tab at http://class.uark.edu/supplemental-instruction.php Students may also check SI points at http://class.uark.edu/supplemental-instruction.php . For each session, your attendance counts for 3 points and participation counts for another 3 points. Participation is based on asking and answering questions and your work done during the SI sessions. The lowest sessions will be dropped to cover unexpected emergencies, so you can earn a maximum of 60 points by attending and participating in SI sessions (10 sessions × 6 points). Directions for SI Registration 1. Go to http://class.uark.edu/ 3. Click on link: Register for SI 4. Log in using UARK user name and password. 5. Follow on-screen prompts to select class and session times. If you experience problems enrolling in a SI session, please email Class+ director Mrs. Anne Elizabeth Raines at [email protected]. Examinations There will be three exams worth 100 points each and one comprehensive final exam worth 200 points. There will be NO makeup exams. If you have a legitimate reason to miss an exam, preapproved by your instructor, the grade you receive on your final will be applied to your missed exam. If you do not have preapproval to miss an exam you will receive a grade of zero for that exam. If you miss more than one midterm, you will receive a zero for that exam. All students must take the final exam as scheduled unless an incomplete contract has previously been approved according to university regulations. The final exam WILL NOT replace any of your previous exam grades and no exam grades are dropped. You will not be allowed to use your phone as a calculator. You must supply your own Scantron for each exam. Be sure to bring a picture ID with you to all exams. The department reserves the right to assign seating. Writing utensils, erasers, Scantron and a calculator are the only materials permitted during exams; notes, textbooks or any other outside resources are not allowed. Be punctual. Once the first person to finish the exam leaves the classroom, anyone entering the room after that time will be unable to start the exam. Exams will not be returned. Grading Your course grade consists of many components, reflecting the many aspects of this course. The following items are included in the course grade: Points 1. 2. 3. 4. 5. 6. 7. 8.

Homework on Connect (12 assigned - worth 10 points each) LearnSmart on Connect (12 assigned - worth 5 points each) Clicker questions (60 max.) SI (10 sessions worth 6 points each, max. 60 points) Learning Contract with goals submitted and QUIZ completed Learning Contract with actuals submitted and QUIZ completed Three exams (100 points each) Final exam (comprehensive) Total course points

120 60 60 60 10 10 300 200 820

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Grading(continued) Grading will be on the following scale:

A= 734 and above B= 652 -733 C= 570 - 651 D= 488 - 569 F= less than 488

Tips for Successful Completion of this Course  Be organized and pay attention to details such as homework due dates, assignment instructions and problem data.  Be proactive. Act before your concerns become insurmountable problems. Don’t wait until the end of the term to address difficult issues.  It is very important to stay current by doing homework and LearnSmart assignments, attending class and participating in class activities. This will require a considerable amount of dedication and time.  Your concerns are important and deserve due consideration. Please discuss them with me during office hours – not during the brief break before the next class, the minute or two before class begins.  Come to class on time. If your schedule does not permit you to arrive on time for every class, you are strongly advised to drop this course.  Email is the single best way to reach me outside of class and office hours. Remember to send your messages only from your UARK account. Academic Integrity As a core part of its mission, the University of Arkansas provides students with the opportunity to further their educational goals through programs of study and research in an environment that promotes freedom of inquiry and academic responsibility. Accomplishing this mission is only possible when intellectual honesty and individual integrity prevails. Each University of Arkansas student is required to be familiar with and abide by the University’s ‘Academic Integrity Policy’ which may be found at honesty.uark.edu/policy. Students with questions about how these policies apply to a particular course or assignment should immediately contact their instructor. Ethics and values are very important in the world of business, non-profit and government organizations. We will consider ethical issues in business throughout this course. Ethics and values are also important in education. Instructors will assume, unless there is evidence to the contrary, that you are an ethical student. To help you fulfill your ethical responsibilities as a student, the ethical standards for ACCT 2023 are listed below. Also refer to the University Catalog of Studies. Homework can be done with others: I want you to learn the material but realize the best way to do that may be with others. My best suggestion is that you work on the material together and then do the actual written assignment by yourself.

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Individual Examinations: All examinations must be the exclusive work of the individual student. If any outside research is allowed, it will be specifically authorized in writing on the assignment or examination. If authorized outside research is used, it must be performed exclusively by the individual student and may NOT be shared with any other student. Individual assignments should not be discussed with anyone other than your instructor. If you have any questions regarding these policies or whom you may work with on an assignment, do not hesitate to ask your instructor. If you know that another student is violating these standards: Allowing another student to obtain course points by deceit contributes to a general lowering of the ethical standards of the University and contributes to deception of potential employers and other academic institutions. Thus, you have an obligation to take some action when you know another student is violating the course's academic integrity standards. This is a difficult personal trial to face, but it is an important part of your ethical obligation as a student. If you know that another student is violating the standards, it is your responsibility to inform the student’s instructor.

Penalty for academic integrity violations: Typically, an academic integrity violation on a graded assignment or exam will result in a minimum penalty of a zero for the assignment/exam plus a one-letter reduction in your course grade; more serious violations will result in more serious penalties. In accordance with University policy, all academic integrity violations will be reported to the Office of Judicial Affairs.

Inclement Weather Policy

If the University is closed weather, our class will not meet. Closing of the University is announced on all media outlets including social media. Experience has taught us that during periods of inclement weather, phone or Internet access is poor at best and unavailable in many cases. Please be mindful of this as you are allotting time each week to complete the lessons. Accommodations for Students with Disabilities Students are responsible for requesting accommodations from the Center for Students with Disabilities (CSD), according to their procedures and policies. It is the policy of the Walton College of Business that students must also request accommodations from their instructor. To verify the eligibility of the student, students are expected to show their CSD identification card to the instructor when they first request accommodation. The student is to provide a written request for each test accommodation to their instructor (an e-mail will suffice provided you have received a reply from the instructor). Both the requests to the CSD and to the instructor are to be made at least ten school days before the test date. Changes to the Syllabus A syllabus is a tool to help you plan your time. Every effort is made to make the syllabus as complete as possible, but there may be occasions when changes are required. I will announce any deviations from this syllabus in class and on Blackboard.

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