California  University  of  Pennsylvania   University  Course  Syllabus   Approved:       Department  of  Business  and  Economics       A.   Protocol   Course  Name:               Managerial  Accounting   Course  Number:               ACC  711   Credits:                 3.0   Prerequisites:               ACC  200                   Maximum  Class  Size  (face-­‐to-­‐face):     35   Maximum  Class  Size  (online):       35     B. Objectives  of  the  Course:   After  completing  this  course  students  will  be  able  to:     1. Define,  describe  and  apply  the  concept  of  cost-­‐volume-­‐profit-­‐analysis.  This  includes   understanding  of  cost  flows  in  a  business  enterprise.   2. Describe  and  discuss  the  basics  of  the  budgeting  process;  identify  cost  variances,   their  cause  and  their  effect  on  pricing  and  profitability.   3. Identify  and  describe  the  basics  of  relevant  costs  and  their  application  to  make  or   buy,  sell  or  process  further,  elimination  of  an  unprofitable  segment  and  allocation  of   limited  resources.     C. Catalog  Description:   This  course  focuses  on  the  use  of  accounting  data  for  corporate  financial  planning  and   control.  Topics  include  organization  for  control,  profit  planning,  budgeting,  relevant   costing,  return  on  investment  and  administration  of  controllership  functions  in   business  organizations.     D. Outline  of  the  Course:     I. Managerial  Accounting     II. Cost-­‐Volume-­‐  Profit   III. Cost-­‐Volume-­‐Profit  Analysis  Additional  Issues  &  Appendix   IV. Incremental  Analysis   V. Pricing   VI. Standard  Costs  and  Balanced  Scorecard       E.   F.   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  –  for  online  classes,  the  following  tools  will  be  used  to   facilitate      learning  of  the  material:  live  classrooms,  exercises,  case  analysis,   streaming  media,  internet  research,  research  papers,  discussion  boards,  voice   presentations,  voice  announcements,  voice  e-­‐mails,  wikis,  blogs,  and  podcasts.   The  online  version  of  this  course  follows  the  standards  of  the  Quality  MattersTM   rubric.   Text     Managerial  Accounting  Tools  For  Business     Decision  Making,  6th  Edition   Weygandt,  Kimmel  &  Kieso;  Wiley     Or  other  similar  text.                                                                                   G.   Assessment  Activities:     1) Traditional  Classroom  Assessment   The  following  are  examples  of  assessment  strategies  that  may  be  used.  Individual   instructors  may  customize  different  activities.   a. Class  Participation   b. Written  assignments  and  papers   c. Exams  and/or  quizzes   d. Individual  projects   e. Group  projects   f. Case  studies   g. Article/Book  critiques   h. Journal  reflections   i. Portfolio  development   j. Research  development     2) Online  Assessment   When  taught  online,  the  following  assessment  tools  will  be  used  at  the  discretion   of  the  instructor:     Written  assignments  and  reports   Threaded  online  discussions   Online  participation   Exams  and/or  quizzes   Individual  projects   Group  projects   Case  studies   Analysis  of  student  work  samples   Article/Book  critiques   Journal  reflections   Portfolio  development   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.   •  Will  register  with  the  Office  for  Students  with  Disabilities  (OSD)  each  semester  to  receive   accommodations.   •  Might  be  required  to  communicate  with  faculty  for  accommodations  which  specifically   involve  the  faculty.   •  Will  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   J.   K.   Proposed  Instructors:   Faculty  deemed  qualified  by  the  business  and  economics  department  faculty   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.     M.                       Specialized  Equipment  or  Supplies  Needed:   No  Specialized  equipment  is  needed  to  offer  this  course   Answer  the  following  questions  using  complete  sentences:   1.     2.     3.       4.     5.   Does  the  course  require  additional  human  resources?  (Please  explain)   This  course  requires  no  additional  human  resources.   Does  the  course  require  additional  physical  resources?  (Please  explain)   This  course  requires  no  additional  physical  resources.   Does  the  course  change  the  requirements  in  any  particular  major?   (Please  explain)   This  course  does  not  change  the  requirements  for  any  particular  major.   Does  the  course  replace  an  existing  course  in  your  program?  (If  so,  list  the   course)   This  course  does  not  replace  any  current  course.   How  often  will  the  course  be  taught?           N.   O.   P.     This  course  will  be  offered  every  semester  and  summers/intercessions  as   needed.   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.   7. What  is  the  recommended  maximum  class  size  for  this  course?   The  recommended  maximum  class  size  is  35  students  in  the  traditional  classroom   and  online.   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   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          Provide  Approval  Form  (electronically).