Protocol   California   University   of  Pennsylvania   Guidelines   for   New  Course  Proposals   University  Course  Syllabus   Approved:   Department  of  Business  and  Economics     Course  Name:                     Managerial  Accounting   Course  Number:                 ACC  321   Credits:                     3.0     Prerequisites:                       ACC  200     Maximum  Class  Size  (face-­‐-­‐-­‐to-­‐-­‐-­‐face):             35       Maximum  Class  Size  (online):                 35                                                     B.        Objectives  of  the  Course       Upon  successful   completion   of  the  course,   the  student   will:     1.  Evaluate  financial  information  from  a  managerial  viewpoint.     2.  Utilize  cost-­‐related  information  in  designing  a  cost  control  system.     3.  Prepare  and  analyze  budget  information.     4.  Prepare  and  interpret  cash  flow  statements.     5.  Interpret  information  gained  when  analyzing  financial  statements.     6.  Perform  various  cost-­‐volume-­‐profit  analysis  including  breakeven  analysis.         C.        Catalog  Description:         For  non-­‐majors;  emphasizes  the  use  of  accounting  data  in  the  decision-­‐making  process  of  a  business   enterprise.  Topics  covered  are  cost-­‐volume  relationships;  manufacturing  costs  and  analysis;  relevant  cost   analysis;  budgeting  and  variance  analysis;  responsibility  accounting  and  cost  allocation;  job  and  process   product  costing.     D.       Outline  of  the  Course:       Mandatory  Topics:     1.  Cost-­‐volume-­‐profit  analysis     2.  Budgets     3.  Variances     4.  Managerial  accounting  concepts     5.  Principles  and  terminology     6.  Job  order  cost  system     7.  Process  cost  system     8.  Cash  flow  statement     9.  Ratio  analysis     10.  Capital  investment  analysis  (discounted  cash  flows)     11.  Differential  analysis     Optional  Topics:     1.  Product  Pricing         2.  Just  In  Time  Inventory     3.  Activity-­‐Based  Costing     4.  Economic  Order  Quantities     5.  Decentralized  Operations.     E.         Teaching   Methodology:     1)     Traditional     Classroom     Methodology     includes,     but     is     not     limited     to:     lecture,     case   studies,     in-­‐-­‐-­‐class    discussions,     multi-­‐-­‐-­‐media    presentations,     analysis     of    readings,  reflections,   individual   projects,   group   projects,   peer   student   comments,   and   incorporation   of   Internet   resources.   Emphasis   will   be   placed   on   engaging   the   learner   for   involvement   and   active   participation   in  the  learning   process.     2)     Online     Methodology       includes,     but     are     not     limited     to:     case     studies,     multi-­‐-­‐-­‐media   presentations,   whole   class   threaded   discussions   and   small   group   discussions,   analysis   of   readings,   reflections,   individual   projects,   group   projects,   peer   student   comments,   online       communication       strategies       (i.e.,       email,       chat       rooms,       phone       conferences,  webinars,   etc.),   and   incorporation   of   Internet   resources.   Emphasis   will   be   placed   on   engaging   the   learner   for   involvement   and   active   participation   in   the   learning   process.   Quality   Matters   Statement  –  The  online  course  follows  the  standards  of  the  Quality  Matters  rubric.         F.     Required   text     Managerial  Accounting:  Tools  for  Business  Decision  Making,  7th  Edition   Jerry  J.  Weygandt,  Paul  D.  Kimmel,  Donald  E.  Kieso   December  2014,  ©2015     Or  any  other  similar  standard   texts.     G.       Assessment   Activities:     The   following    are   examples    of   assessment     strategies    that   may   be   used.   Individual    instructors  may   customize   different   activities.   When  taught  in  the  traditional   classroom   setting:   1.     Class  Participation   2.     Written  assignments   and  papers   3.     Exams  and/or  quizzes   4.     Individual   projects   5.     Class  Participation   6.     Written  assignments   and  papers   7.     Exams  and/or  quizzes   8.     Individual   projects   10.     Group  projects   11.     Case  studies   12.     Article/Book   critiques   13.     Journal  reflections   14.     Portfolio   development   15.     Research   development         When  taught   online:   1.         Written  assignments   and  reports   2.         Threaded   online  discussions   3.         Online  participation   4.         Exams  and/or  quizzes   5.         Individual   projects   6.         Group  projects   7.         Case  studies   8.         Analysis   of   student  work  samples   9.         Article/Book   critiques   10.   Journal  reflections   11.   Portfolio   development   12.   Research   development     H.       Accommodations   for  Students   with   Disabilities:     OSD       Revised  April  2014   STUDENTS   WITH   DISABILITIES  Students   with   disabilities:   •   Reserve  the  right  to  decide  when  to  self-­‐-­‐-­‐identify  and  when  to  request  accommodations.       •   W ill  register  with  the  Office  for  Students   with  Disabilities   (OSD)  each  semester   to  receive   accommodations.   •   M ight  be  required   to  communicate   with  faculty  for  accommodations   which  specifically   involve  the   faculty.         •   W ill  present  the  OSD  Accommodation   Approval  Notice  to  faculty  when  requesting   accommodations   that  involve  the  faculty.   Office  for  Students   with  Disabilities   Requests   for  approval  for  reasonable   accommodations   should  be  directed  to  the  Office  for  Students   with  Disabilities   (OSD).  Approved   accommodations   will  be  recorded   on  the  OSD  Accommodation   Approval   notice  and  provided   to  the  student.  Students   are  expected   to  adhere  to  OSD  procedures   for   self-­‐-­‐-­‐identifying,  providing   documentation   and  requesting   accommodations   in   a   timely  manner.  Contact   Information:                   •   •   •   •   •   Location:     Phone:     Fax:     Email:     Web  Site:     Azorsky  Building  –   Room  105   (724)  938-­‐-­‐-­‐5781   (724)  938-­‐-­‐-­‐4599   osdmail@calu.edu   www.calu.edu   (search  “disability”)   *************************************************************   I.     Supportive   Instructional   Materials,   e.g.  library  materials,   web  sites,  etc.           http://www.aicpa.org/Pages/default.aspx   Additional   Information   for  Course  Proposals       J.     Proposed   Instructors:   Any  faculty  deemed  qualified   by  the  Business   and  Economics   department.   K.       Rationale   for  the  Course:     The  role  of   accounting   in  business   is   to  help  interested   parties  (internal  and  external)   to  make  business   decisions.   Managerial   accounting   interprets   some  of   the  key  documents,   including   profit  and  loss  account  showing   the  method  of   business   traded  for  a   specific  period  and  the  balance  sheet  which  provides   a   statement   showing   mode  of   trade  in  business   for  a   specific  period.     Without   these  financial  documents   it   would  be   impossible   to  run  the  business   or  to  make  decisions   regarding   the  business.       L.     Specialized   Equipment   or  Supplies   Needed:   None     M.     Answer  the  following   questions   using  complete   sentences:     1.         Does  the  course  require  additional   human  resources?   (Please  explain)   This  course  requires   no  additional   human  resources.   2.         Does  the  course  require  additional   physical  resources?   (Please  explain)   This  course  requires   no  additional   physical  resources.   3.         Does  the  course  change  the  requirements   in  any  particular   major?  (Please  explain)   This  course  does  not  change  the  requirements   for  any  particular   major.   4.         Does  the  course  replace  an  existing  course?  (If  so,  list  the  course)   This  course  does  not  replace  an  existing  course.   5.         How  often  will  the  course  be  taught?   This  course  will  be  taught  every  other  semester.   6.         Does     the     course     duplicate     an     existing     course     in     another     Department     or     College?     (If     the   possibility   exists,  indicate  course  discipline,   number,  and  name)       This  course  does  not  duplicate   an  existing  course  in  any  other  department   or  college.   7.         What  is   the  recommended   maximum   class  size  for  this  course?   The  recommended   maximum   class  size  is  35  students   online  or  traditional   classroom.     N.       If     the     proposed     course     includes     substantial     material     that     is     traditionally     taught     in     another   discipline,   you   must   request   a   statement   of   support   from   the   department   chair   that   houses   that   discipline.   Not  applicable.     O.       Please   identify   if   you   are   proposing   to   have   this   course   considered   as   a   menu   course   for   General   Education.   If  yes,   justify   and   demonstrate   the   reasons   based   on  the   categories   for  General  Education.   The  General   Education  Committee  must  consider  and  approve  the  course   proposal  before  consideration   by  the  UCC.     Not  applicable.     P.        Provide  Approval  Form  (electronically).