ACCT 210 Syllabus Fall 2021 - Silverberg PDF

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Syllabus for accounting 210 fall 2021...

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University of Arizona Accounting 210 – Introduction to Managerial Accounting – Fall 2021 Tues/Thurs 11:00 AM – ILC, Room 120 and Tues/Thurs 3:30 PM – CESL, Room 103 Instructor: Sherri Silverberg, CPA E-mail: [email protected] Office: McClelland Hall, Room 302

Course Website: https://d2l.arizona.edu Student Office Hours: See schedule on D2L Office Phone: (520) 621-5883 (leave a message)

Prerequisite Requirement: ACCT 200 – Introduction to Financial Accounting is a prerequisite for this course. Course Format: The course modality is In-Person. The entire class will meet in person on Tuesdays and Thursdays at 11:00 AM (section 1) and 3:30 PM (section 2). Class sessions will not be recorded. Note that all times listed in this course are Arizona time.

Course Objectives: This course provides an introduction to managerial accounting that concentrates on concepts, relationships, and procedures involved in understanding the strategic decision-making process of managers in for-profit business organizations. Expected Learning Outcomes: Upon completing this course, students should be able to: • • • • • • • • • •

Identify differences between financial and managerial accounting and explain how business stakeholders use financial and managerial accounting reports. Demonstrate how managers record manufacturing cost information in a cost accounting system. Illustrate the job order cost flow for a manufacturing business. Apply activity-based-costing principles to manufacturers. Use cost-volume-profit and incremental analysis in business decisions. Demonstrate pricing strategies used by companies. Describe the primary purpose and steps involved in preparing operating and financial budgets as well as the main components of a budgeted income statement and balance sheet. Apply responsibility accounting concepts and principles to cost, profit, and investment centers. Illustrate the standard cost process and apply variance analysis when comparing actual and standard costs for a manufacturer. Use capital budgeting techniques in decision making.

Required Textbook and Calculator: •

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Managerial Accounting, Tools for Business Decision Making (8th edition), by Jerry J. Weygandt, Paul D. Kimmel, and Donald E. Kieso This class is participating in Inclusive Access, which means that the cost of the e textbook and WileyPLUS access will be added to your student Bursar Account. You automatically have FREE use of course materials through September 5, 2021 (see instructions on D2L). You must take action (even if you haven’t accessed the materials) to OPT-OUT if you do not wish to pay for the materials and choose to source the content independently. If you don’t opt-out and choose to retain your access, then the cost of the digital course materials will appear on your student Bursar account. The deadline to opt-out is September 5, 2021. Please refer to the Inclusive Access FAQs at https://shop.arizona.edu/textbooks/Inclusive.asp and additional information on D2L. Non-programmable calculator. Any handheld non-programmable/non-graphing calculator can be used for exams. It can be purchased for as little as $1 at the dollar store. You only need basic functions (add, subtract, multiply, divide). Cell phone or computer calculators are not permitted.

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Course Communications and Student Office Hours: D2L Announcements will be posted, and emails will be sent to you frequently (using the email account listed in D2L, which is typically your university provided email account). You are responsible for checking your email account and D2L daily for important course communication. I encourage you to email me and/or come to student office hours whenever you have questions! See the schedule in D2L under Content, Student Office Hours. Please stay in touch and ask for help along the way! Class Attendance and Responsibility for Learning: Students are expected to attend all class sessions and attendance will be taken randomly throughout the semester. See Attendance/Participation policy and available points below. We cover a large amount of material each week; however, we may not be able to cover every topic in class that might be included on exams. Attending all lectures, careful reading of the textbook, and completion of all assignments and extra practice problems are necessary to succeed in this course. You are responsible for all material discussed in class, including announcements and changes in the syllabus, whether or not you are present in class. •

The UA’s policy concerning Class Attendance, Participation, and Administrative Drops is available at: http://catalog.arizona.edu/policy/class-attendance-participation-and-administrative-drop. The UA’s

policy regarding absences for any sincerely held religious belief, observance or practice will be accommodated where reasonable, http://policy.arizona.edu/human-resources/religious-accommodation-policy. •

Absences pre-approved by the UA Dean of Students (or Dean’s designee) will be honored. See: https://deanofstudents.arizona.edu/absences. If you anticipate that you will have a Dean’s Excuse for a particular class date, then you must contact me at least 72 hours before the class(es) to discuss possible arrangements.

Grading Scale and Policies: University policy regarding grades and grading systems is available at http://catalog.arizona.edu/policy/grades-and-grading-system. Course grades will be determined based on the following maximum points available: Course Work Exam #1 Exam #2 Final Exam WileyPLUS Online Homework Wiley Chapter Quizzes D2L Lab Quizzes Attendance/Participation TOTAL

Points 120 points (30 questions) 120 points (30 questions) 160 points (40 questions) 80 points (11 total, 10 pts each - drop 3) 80 points (6 total; 20 pts each – drop 2) 24 points (11 total; 3 pts each – drop 3) 16 points (see below) 600 points

At the end of the semester, letter grades will be assigned based on a percentage of points earned relative to 600 total points available. See table below for approximate final course grade breakdown. **Ten days after grades are posted in D2L or the Wiley Gradebook for each assignment or exam, the grades are assumed correct and may not be changed** Course Points

Percentage

540 - 600 480 - 539 420 - 479 360 - 419 0 - 359

90% - 100% 80% - 89.9% 70% - 79.9% 60% - 69.9% Below 60%

Letter Grade A B C D E 2

Assignments and Assessments: The last page of this syllabus includes a schedule which contains the list of readings, assignments, due dates, and exams. The assignments consist of WileyPLUS Online Homework, Wiley Chapter Quizzes, and D2L Lab Quizzes. WileyPLUS Online Homework: There are 11 WileyPLUS homework assignments on the schedule which you will complete through D2L. These assignments are automatically graded for a maximum of 10 points each and must be submitted by the due date at 11:59 PM to be eligible for credit. WileyPLUS homework assignments will be made available 1 week before the scheduled due date. We will use your best 8 of 11 scores for WileyPLUS homework assignments when calculating your semester grade; therefore, you may miss 3 WileyPLUS homework assignments in the semester without penalty. If you forget to submit a WileyPLUS homework assignment by the due date, you can get 50% credit if you submit within 3 days (72 hours) of the original due date. After the late period, no extensions will be granted, and no make-up WileyPLUS assignments will be accepted. WileyPLUS homework assignments are worth a total of 80 points. .

Wiley Chapter Quizzes: There are 6 WileyPLUS Chapter Quizzes which will be completed through D2L. The quizzes are due on the dates noted in the course schedule by 11:59 PM. The quizzes are open note, but timed and must be completed within a limited access window. When calculating your semester grade, we will include only the 4 highest quiz scores. Therefore, you can either miss (or drop the lowest) 2 of these quiz scores. Due to the policy of dropping 2 quizzes, no late or make-up quizzes will be accepted. Quizzes are 20 points each and are worth a total of 80 points. D2L Lab Quizzes: There are 11 D2L Lab Quizzes that will be due on the days noted in the course schedule by 11:59 PM. Each D2L Lab Quiz will be open for a 24-hour period and you will have 30 minutes to complete the quiz. You must prepare for the D2L Lab Quiz by completing in advance the Lab Review Worksheets which will be available on D2L. You do not turn in the worksheet; you use your completed worksheet to answer the questions on the D2L Lab Quiz. You can earn up to 3 points for each D2L Lab Quiz. We will use your best 8 of 11 scores when calculating your semester grade. Therefore, you may miss up to 3 D2L Lab Quizzes without penalty. No late or make-up D2L Lab Quizzes will be accepted due to the 3 Quizzes that are dropped. D2L Lab Quizzes are 3 points each and worth a total of 24 points. Attendance/Participation: Students are expected to attend all class sessions. Attendance will be taken periodically throughout the semester, either by turning in ungraded problems we work on together in class or by responding to attendance electronically. You may miss up to 3 classes and still earn the full 14 attendance points. If you miss 4 or 5 classes when attendance was taken, then you will earn 7 of the 14 attendance points. If you miss more than 5 classes, then you will not earn any of the 14 attendance points. Attendance points cannot be made up; you must be in class in order to earn them.

Lecture Slides and Practice Problems: Students will be provided with a set of lecture slides and extra practice problems for every chapter. The lecture slides have practice problems integrated throughout the material which we will be working through together in class. These slides will be made available on D2L with the course lecture material and students should bring them to class each day that we will be covering that assigned chapter. Optional Weekly Lab/Review: An optional weekly lab will be held by a graduate teaching assistant. The lab will review key concepts on the Lab Review Worksheet which will be the basis for each chapter’s D2L Lab Quiz. See D2L Lab Quiz above for points associated with quizzes. More details regarding the Weekly Lab/Review will be announced the first week of class.

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Midterms & Final Exam: Midterms will be held during regularly scheduled class times as noted in the course schedule. Students need to bring #2 pencils, a non-programmable, non-graphing calculator, and a picture I.D. to each exam. You will sit in an assigned seat for each exam and for the class prior to the exam. All material in the text is eligible for examination regardless of its inclusion in class discussion. You may not use your textbook, notes, cheat sheets, formulas, etc. during the exam. You may not take a picture of any question in the exam and sharing of answers between students or soliciting answers from others is not permitted and is considered an Academic Integrity Violation. Cell phones must be put away while taking the exam or it is considered an Academic Integrity Violation. All suspected violations will be reported to the Dean of Students. Exams 1 and 2 (120 points each): Each exam will have 30 multiple choice questions. Students will have 65 minutes to complete each exam. If you are unable to take Exam 1 or 2 due to extenuating circumstances, you must contact me prior to the exam. DOCUMENTATION MAY BE REQUIRED. You cannot miss a midterm and expect to take the Makeup Exam without prior approval. Students who miss Exam 1 or 2 for a PRE-EXCUSED REASON will replace the missed exam with a comprehensive (cumulative) make up exam on Reading Day, Thursday, December 9, 2021, 10:30 AM. Please note that the makeup exam replaces only one missed exam. Comprehensive Final Exam (160 points): The exam will have 40 multiple choice questions. A minimum of 30 of these questions will cover new material, and the remaining questions will be comprehensive in nature. Students will have 1 hour and 30 minutes to complete the exam. The Final Exam for ACCT 210 will be held on Monday, December 13th at 6:00 PM. The Final Exam Schedule can be found at https://registrar.arizona.edu/faculty-staffresources/room-class-scheduling/schedule-classes/final-exams/final-exams-fall-2021

COVID-19 Information: • • • • • • •

If you feel sick or may have been in contact with someone who is infectious, stay home. Except for seeking medical care, avoid contact with others and do not travel. Notify your instructor(s) if you will be missing a course meeting or an assignment deadline. Non-attendance for any reason does not guarantee an automatic extension of due date or rescheduling of examinations/assessments. Please communicate and coordinate any request directly with your instructor. If you must miss the equivalent of more than one week of class, you should contact the Dean of Students Office [email protected] to share documentation about the challenges you are facing. Voluntary, free, and convenient COVID-19 testing is available for students on Main Campus. COVID-19 vaccine is available for all students at Campus Health. Visit the UArizona COVID-19 page for regular updates.

Students are responsible for completing any work that they might miss due to illness or the need to quarantine/isolate.

Life Challenges: If you are experiencing unexpected barriers to your success in your courses, please note the Dean of Students Office is a central support resource for all students and may be helpful. The Dean of Students Office can be reached at (520) 621-2057 or [email protected].

Physical and Mental Health Challenges: If you are facing physical or mental health challenges this semester, please note that Campus Health provides quality medical and mental health care. For medical appointments, call (520) 6219202. For After Hours care, call (520) 570-7898. For the Counseling & Psych Services (CAPS) 24/7 hotline, call (520) 6213334.

Administrative Drop Policy: Students who miss Exam 1 or Exam 2 without a pre-excused reason may be administratively dropped from the course.

Pass/Fail Option: This option is not available for courses in accounting. 4

Withdrawal and Incomplete Policies: These policies are in effect for all students at the University. Non-attendance or lack of awareness does not relieve a student of the responsibility for dropping this course within the stated time limits. Please see https://www.registrar.arizona.edu/courses/dates-deadlines for an official list of dates/deadlines. Withdrawal Policy: The last day to drop this class (without grade consequences using UAccess) is September 5, 2021. Beginning September 6 and through October 31, the class can be dropped online (using UAccess) with a grade of “W” regardless of performance. After October 31 withdrawal from this course requires the Dean’s signature. History indicates that extreme and extraordinary circumstances are required to obtain the Dean’s signature, so please pay attention to your performance and these deadlines for withdrawal. December 8 is the last day to file a complete withdrawal from all classes.

Incomplete Policy: An incomplete (I) is seldom given and is never a substitute for an unsatisfactory grade. To get an incomplete, the student must have completed a majority of the class work for the semester and be passing the course. Requests for Withdrawal (W) or Incomplete (I) must be made in accordance with University policies, which are available at http://catalog.arizona.edu/policy/grades-and-grading-system#incomplete and http://catalog.arizona.edu/policy/grades-and-grading-system#Withdrawal respectively.

GRO Deadline: October 29, 2021 is the last day to file for Grade Replacement Opportunity (GRO). Code of Academic Integrity: Students are encouraged to share intellectual views and discuss freely the principles and applications of course materials. However, graded work/exercises must be the product of independent effort unless otherwise instructed. Students are expected to adhere to the UA Code of Academic Integrity as described in the UA General Catalog. See: http://deanofstudents.arizona.edu/academic-integrity/students/academic-integrity. The School of Accountancy Academic Integrity policy can be read at: https://eller.arizona.edu/sites/default/files/dept_of_acct_academic_integrity_policy.pdf

The School of Accountancy has a zero tolerance for academic integrity violations and will document and file all violations with the Dean of Students office following their defined procedures. Violations can take many forms (not an all-inclusive list): • • • • • • • • • •

glancing at nearby classmates’ work during exams holding on to an exam during tests or during review of your test taking pictures or screenshots of exams or exam questions utilizing resources (homework solutions, copies of exams, projects, etc.) found on the internet (even if you pay for it) sharing answers between students soliciting answers or help on exams from other students or others outside the class plagiarizing information from other students’ (past or present) work using unauthorized notes using electronic devices (like cell phones, programmable calculators) to receive information not authorized by the instructor, etc. selling class notes and/or other course materials to other students or to a third party for resale

If any violations occur, the procedures mandated by the Dean of Students Office will be followed. Penalties vary, but often include a failing grade in the course and/or a permanent transcript notation. You are encouraged to report any violations of the Academic Integrity Code by others. Please talk with faculty or report the issue using the GoodCat Ethics hotline at https://goodcat.esms.arizona.edu

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Classroom Behavior Policy: To foster a positive learning environment, students and instructors have a shared responsibility. We want a safe, welcoming, and inclusive environment where all of us feel comfortable with each other and where we can challenge ourselves to succeed. To that end, our focus is on the tasks at hand and not on extraneous activities (e.g., texting, chatting, reading a newspaper, making phone calls, wearing ear buds, web surfing, etc.). Students observed engaging in disruptive activity will be asked to cease this behavior or leave the classroom. I reserve the right to administratively drop students who do not observe the Classroom Behavior Policy.

Threatening Behavior Policy: The UA Threatening Behavior by Students Policy prohibits threats of physical harm to any member of the University community, including to oneself. See http://policy.arizona.edu/education-and-studentaffairs/threatening-behavior-students. Threatening behavior can harm and disrupt the University, its community, and its families. “Threatening behavior” means any statement, communication, conduct, or gesture, including those in written form, directed toward any member of the University community that causes a reasonable apprehension of physical harm to a person or property. If threatened by any student’s conduct to the point of reasonable fear of immediate physical harm to self, others, or property: 1. Leave the area immediately. 2. Call the University Police by dialing 9-1-1 to request that an officer come to the location. Inform the Police if this is a repeat occurrence. 3. Anyone who observes what appears to be threatening behavior must report it to the Dean of Students Office and, in the appropriate case, file a Student Code of Conduct Complaint (see ABOR 5-403). 4. University employees who observe what appears to be threatening behavior must also report it to their supervisor or Department Head, who should report it to the Dean. In addition to any law enforcement action, the Dean of Students Office will investigate complaints and will keep records of such complaints and investigations in accordance with the Student Disciplinary Procedures (ABOR Policy 5-401 et se...