Course Description
Introduction to internal accounting and reporting of organizations, emphasizing the use of accounting information used by management and other decision makers within the organization. Prerequisite: ACC 201 or ACC 218
Syllabus
Student Learning Outcomes, Goals, Objectives:
Students successfully completing this course will be able to:
- Distinguish between the various characteristics of cost including the distinction between fixed and variable costs; product and period costs.
- Demonstrate how costs are assigned to products in both a job costing environment and a process costing environment.
- Perform cost-volume-profit analysis.
- Identify relevant costs for decision-making.
- Understand budget preparation, standard costing and variance analysis, and capital budgeting techniques.
Course Grading Information:
| Activity/Performance Measure | Percentage/Points |
|---|---|
| Online Quizzes and in-class Learning Catalytics | 10% |
| Chapter Homework | 15% |
| AI Assignment | 5% |
| Spreadsheet Assignment | 10% |
| Regular Exams | 35% |
| Final Exam | 25% |
Course grades are determined as follows:
Grading Scale
| Percentage | Letter Grade |
|---|---|
| 93+ | A |
| 90-92 | A- |
| 87-89 | B+ |
| 83-86 | B |
| 80-82 | B- |
| 77-79 | C+ |
| 73-76 | C |
| 70-72 | C- |
| 67-69 | D+ |
| 63-66 | D |
| 60-62 | D- |
| 59 and below | F |
Attendance/Participation:
Attendance/participation is not a graded component included in the student's final grade for this course.
Course Materials Purchased by the Students:
Managerial Accounting, 7th edition, by Braun and Tietz (note this is provided by the bookstore under the First Day inclusive access program but you may opt out).
Scholarly Perspectives
This course engages diverse scholarly perspectives to develop critical thinking, analysis, and debate and inclusion of a reading does not imply endorsement.