HTM 223 Syllabus Fall 2020 Virtual PDF

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Logistics: Schedule # 21991 Tues/Thurs 12:30-1:45 p.m. Online

HTM 223 – Hospitality Managerial Accounting Fall 2020

Instructor: Lori J. Sipe, PhD. MBA [email protected]

Office Hours: Virtual through Zoom T/Th 2-3:30 p.m. https://SDSU.Zoom.us/j/3617997673

COURSE OVERVIEW ________________________________________________________________ Course Description This course is designed to teach students to utilize accounting information in decision making, planning, directing and controlling in hospitality and tourism management. It integrates areas of managerial accounting and controls with applications in the hospitality industry. Course Objectives Upon completion of this course, the student will be able to: 

Gather, summarize, analyze, and draw conclusions about accounting data specific to the hospitality industry.



Make decisions about hospitality businesses by using financial information.



Apply managerial accounting principles to the hospitality industry by practicing financial statement analyses, internal controls, budgeting and forecasting techniques, and quantitative decision-making methodologies. 1

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Prepare and analyze reports relevant to hospitality enterprises to include profit and loss statements, budgets, and revenue management reports, as well as forecasts such as CVP forecasts, net present value analyses, and feasibility studies.

Competencies HTM 223 provides students the opportunities to develop the following competencies of the HTM Kaleidoscope Competency Model: Business Savvy  Numberwise  Strategic Decision Making

People Savvy  Interpersonal Communication

Self Savvy  Spirit of Optimism  Professionalism

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REQUIRED RESOURCES _______________________________________________________________

Course Prerequisites This course is intended to be the second accounting course taken by students in the hospitality and tourism management program. A college level financial accounting course that introduces the accounting cycle, transaction documentation with journal entries, and preparation of the income statement, balance sheet, cash flow statement, and statement of changes in owner equity is required before taking HTM 223. In rare instances, students take their financial accounting course simultaneously with this class. This option requires prior approval by the HTM 223 instructor. Textbook Jagels, Martin G. (2007). Hospitality Management Accounting, Ninth Edition. John Wiley and Sons, Inc: Hoboken, New Jersey The textbook contains information required to participate in discussion and practice during class as well as the chapter exercises and problems assigned as homework. Helpful examples with solutions are included in each chapter.

Student Supplies Homework can be done in pen or pencil, by hand or using a computer program like Excel or Word. Online projects will require access to Word, PowerPoint, Excel, and Adobe Acrobat (for pdf files). Substitutes or open source programs are usually fine, although it is helpful to become proficient in software used in HTM organizations. Portions of exams will comprise exercises that you work out on the distributed exam sheet. Scratch paper, writing utensil, and basic calculator are all that is needed. No scantron sheets or blue books are necessary for this course. Technology for Virtual Instruction Access to a computer with internet connectivity and a webcam are required for this online course. We will use several of the learning platforms supported by SDSU throughout the class. Canvas is the main entry point web portal. The class is automatically available on each enrolled student’s Canvas dashboard. Zoom will be used for live sessions as scheduled on the course outline. Recorded videos and lectures can be viewed using web-based hyperlinks provided within the Canvas course.

COURSE DESIGN _______________________________________________________ Weekly Approach – Course Outline This class is scheduled Tuesdays and Thursdays 12:30-1:45 pm. We will approach the class weekly with only a few sessions requiring synchronous attendance. Most of the class sessions will allow students to complete the weekly work according to their own flex schedule. There are assignments due each week as indicated. Refer to the last two pages of the syllabus for the detailed course outline. You will notice several columns with titles on the course outline. The Modules column identifies which module of the class we are working within. Each week of the class is numbered, and the specific course sessions are listed by date. Topics and Readings orient you to the textbook preparation for the week. The Class Sessions column indicates the class modality. Assignments for the week are listed with the day and time of the week they are due. About Class Sessions – Course Outline Only the sessions that are in bold require that you participate “synchronously” through ZOOM. Live Zoom is the entire class and group zooms will comprise 4-6 students meeting with the group only during the scheduled class time. Each of the exams requires that you be available during our scheduled class time as listed on the course outline. Recorded and written lectures listed during the class sessions allow students to participate anytime during that week. Virtual drop in with Sipe are live sessions through Zoom during the scheduled class time. I will be available during the drop-in time to answer questions or go through homework. They are unstructured and optional (they are not in bold). You will notice that the first page of the course outline covers the first half of the class – through the first exam. The second page covers the second half of the class – concluding with the second exam. Payne School Shared Experience Weeks This semester, the Payne School of Hospitality, Recreation and Tourism Management will collaborate for Shared Experience Weeks.   

To provide collaboration and a sense of community throughout the fall semester To mitigate, in some small way, the loss of connection inevitable with distance learning To engage all components of what makes the Payne School unique

During these weeks, all students in HTM and RTM classes will participate in a multifaceted, week-long learning experience that focuses on a current theme. Week 3 will focus on wellness, the theme for week 7 is diversity/inclusion, and week 11 will emphasize leadership. Students will have a menu of flex options-synchronous and asynchronous-to select from and engage in during these shared experience weeks. You will hear more about these innovative collaborations as the semester unfolds. Navigating the CANVAS Course Site

HTM 223 – Hospitality Managerial Accounting – Fall 2020

CANVAS is an SDSU supported learning platform and course management system designed for distance learning. For those who have used Blackboard, this platform is both similar and different. When you click on the HTM 223 card from your CANVAS dashboard, you will be directed to the Welcome to HTM 223 landing page. I will provide an overview of the way I have structured the HTM 223 course using the CANVAS tabs. Syllabus– The syllabus provides a week by week view of the entire semester. Refer to the course outline (last 2 pages of the syllabus document) if you want to know the course session modality for a given date throughout the entire semester. Announcements - I will post a new weekly announcement every Tuesday morning. Start your week by clicking here to get your week at a glance. The weekly announcement will overview the current week’s topics and focus areas, repeat the week’s class session modalities, highlight learning resources, and reiterate the week’s assignments and submission due dates. You can also view a short announcement video each week. Modules – This is where CANVAS and Blackboard differ the most. In Blackboard, content files, like PowerPoint slides, articles, and word documents were posted under a tab called Course Documents. CANVAS allows you to create modules that are sort of one-stop shops. I have created a module for each chapter that will be available Tuesday of the week indicated on the course outline. When you click on the module you will find an Overview Page for the chapter and 3 sub-headers - Learning Resources, Assignments, and Quiz/Exam. Learning resources includes recorded lectures, written lectures, and other study aids. Filed under the assignments section for the module, you will find homework assignments for the chapter. If there is an online project due that week, it will be posted under the assignments sub-header as well. If there is a quiz scheduled that week (as depicted on the course outline) you will see it listed under the quiz/exam sub-header.

Pages – Think of this tab as a place to find mini web pages that do not fit into a particular chapter module. Technology Tips could be a page, for example. The HRTM Shared Experience might be another page. You will be alerted to these pages in the weekly announcement when they are posted. They are outside the chapter modules. Assignments – This tab is where students will upload completed homework assignments and online projects. Note: I will also hyperlink these assignments for a particular chapter within the modules. Quizzes– This tab is for online quizzes and the multiple-choice section of each of the two exams. Note: I will also hyperlink quizzes within the modules. Discussions – This class does not require graded discussion posts. I may use this tab to initiate discussions or student sharing, but they will be optional. People – This tab lists each of the students in the class. It is also where you can access any groups assigned throughout the semester. You are encouraged to complete the profile option in CANVAS to introduce yourself to other students. Class Engagement Most students do well in this class if they actively engage with the learning resources throughout the week. Start the week by reading the weekly announcement Tuesday morning and scheduling your HTM 223 engagement for the week. Identify which class sessions are required live through Zoom and which optional Zoom sessions you will attend. Schedule time to engage with the written and recorded lectures for the week. Allow sufficient time to complete the weekly assignments by the due date. Ask for help from your assigned study group as needed. Visit virtual office hours as needed. Stay on top of the workload each week and your points will reflect your success

GRADED ASSIGNMENTS _______________________________________________________ Homework In order to understand accounting, one must participate in it. Learning accounting requires practice. In each chapter module, there is assigned homework from the textbook as well as an additional homework handout. Homework is for practice, so students are encouraged to work together. You have been randomly assigned to a peer study group. I will meet with each group through Zoom as indicated on the course outline. Groups are free to determine how they wish to work together, if at all, and how they will support each other. Homework can be completed on paper and scanned as a pdf document or prepared using excel or word computer programs. Homework is submitted through the assignments tab as an attached file. Each student will submit his/her own completed homework assignment, even when working together. Homework will be scored for completeness – 10 points for doing all the assigned exercises and problems, 6-8 points if some of the assignment is missing or minimally done. 0 is not turned in. Homework assignments are due by 12:30 pm on Thursdays as indicated on the course outline. This is the beginning of our scheduled class time. No late homework will be accepted. I will provide written homework solutions as well as providing opportunities through virtual drop-ins for me to review homework during live sessions. Group work is encouraged but each student submits their own homework. Quizzes Short quizzes are a way to provide low-stakes opportunities to assess your learning. There will be four quizzes throughout the semester. You will take them through the Quizzes tab on CANVAS under test conditions. Prepare for the quiz so that you can complete the exercises without help—no textbook or notes or other resources. Quizzes are timed and must be completed once opened. Each quiz is worth 10 points. Quizzes will be made available on Tuesdays and must be completed by 10:00 p.m. on Friday of the posted week as indicated on the course outline. No late quizzes will be accepted. Do not work together on quizzes. Projects Projects allow students to go beyond the mechanics of accounting and apply information to real-world opportunities and problems. There will be six projects

assigned throughout the semester. Project assignment documents will be available on Tuesday of the scheduled week. Complete the project anytime during the week and submit it no later than Friday at 10:00 p.m. of the week it is assigned. There is no time limit. There are three projects related to chapter modules and three projects related to Shared Experience Weeks. Each project is worth a maximum of 10 points. Peer groups can support each other with their projects, but the final submissions will reflect individual student work. Exams A midterm exam and a final exam will assess learning from the course modules. The midterm exam will cover chapters 1,2,3,5,6. The final exam will cover material from chapters 8,9,12,13. Each exam will comprise three parts. The exercises portion of the exam is scheduled during the class session as detailed on the course outline. During that class time you will complete exercises and submit your completed work as a scanned pdf document or word or excel document. Part II of the exam comprises multiple choice questions taken online (similar to previous quizzes). You will have flexibility during the week to open up, complete, and submit this timed portion of the exam. The third part of the exam is a problem and essay that will be posted Tuesday of the week and due by Friday of the week. A review sheet will be distributed prior to each exam and ample opportunity for instructor help will be available in advance of the exams. Do not work together on any sections of the exams.

Summary of Course Grading Assignment Homework (10 each) Quizzes (4 each) Projects (6 each) Midterm Exam Final Exam Total Points Possible

Points 100 40 60 200 200 600

Points Earned 570 - 600 540 - 569 521 - 539 498 - 520 480 - 497 420 - 479 Less than 420

Letter Grade A AB+ B BC D/F

OUR SCHOOL CULTURE _______________________________________________________ The L. Robert Payne School of Hospitality and Tourism Management prides itself on its customized approach to student success, innovative and caring faculty, and engagement with industry and alumni. The beginning of a new semester is a great time to reconnect with what makes our program special as you consider your own goals and intentions for being a part of our School. Ways to Reconnect Visit our School’s Website Read the Student Association Communiques Touch Base with the HTM Staff Make an Advising Appointment Subscribe to Email Lists and Groups Visit Faculty Virtual Office Hours Read the Kaleidoscope Competency Descriptions (HTM) Update Your Kaleidoscope Development Plan (HTM) Read the Networking Competency Road Map (HTM) Read the Pathways to Excellence (HTM) Set Goals for Getting Involved Envision a Meaningful Semester Respect for Diversity I intend that students from all diverse backgrounds and perspectives be wellserved by this course and that the diversity students bring to this class be viewed as a resource, strength and benefit. It is my intent to present materials and activities that are respectful of diversity: gender, sexual orientation, disability, age, socioeconomic status, ethnicity, race, culture, perspective, and other background characteristics. Your suggestions about how to improve the value of diversity and inclusion in this course are encouraged and appreciated. I welcome and want to hear your voice – all voices. Academic Integrity The faculty and staff demand the highest levels of academic and professional integrity in all work at San Diego State University and especially in the HTM program. Positive leadership cannot exist without integrity and your actions determine your level of integrity. Plagiarism, cheating on exams or any other type of academic dishonesty, will be referred directly to the Office of Student Rights and Responsibilities for disciplinary action. I believe in the wow factor – plus it up – exceeding expectations is a habit

ADDITIONAL STUDENT RESOURCES _______________________________________________________ Students Ability Success Center If you are a student with a disability and believe you will need accommodations for this class, it is your responsibility to contact Student Ability Success Center at (619) 594-6473. To avoid any delay in the receipt of your accommodations, you should contact Student Ability Success Center as soon as possible. Please note that accommodations are not retroactive, and that I cannot provide accommodations based upon disability until I have received an accommodation letter from Student Ability Success Center. Your cooperation is appreciated.

Sexual Violence As an instructor, one of my responsibilities is to help create a safe learning environment on our campus. I am a mandated reporter in my role as an SDSU employee. It is my goal that you feel able to share information related to your life experiences in classroom discussions, in your written work, and in our one-onone meetings. I will seek to keep the information you share private to the greatest extent possible. However, I am required to share information regarding sexual violence on SDSU’s campus with the Title IX coordinator, Jessica Rentto 619594-6017. She (or her designee) will contact you to let you know about accommodations and support services at SDSU and possibilities for holding accountable the person who harmed you. Know that you will not be forced to share information you do not wish to disclose, and your level of involvement will be your choice. If you do not want the Title IX Officer notified, instead of disclosing this information to your instructor, you can speak confidentially with the following people on campus and in the community. They can connect you with support services and discuss options for pursuing a University or criminal investigation. Sexual Violence Victim Advocate 619-5940210 or Counseling and Psychological Services 619-594-5220. For more information regarding your university rights and options as a survivor of sexual misconduct or sexual violence, please visit titleix.sdsu.edu or sdsutalks.sdsu.edu

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