Community College of Philadelphia

Business Administration Department

 

Managerial Accounting – ACCT 102 (On-Campus)

 

The Spring 2012 Semester begins January 19, 2012

 

Instructor: Alan E. Davis, CPA                                        

Office: (main campus) B2-24C                                                                 

Office Hours: One hour before, and immediately after, class.
Phone: 215-751-8711

E-mail: adavis@ccp.edu

Web Page: http://faculty.ccp.edu/faculty/adavis/

 

Course Description: Emphasis is placed on the evaluation of financial statements and development of decision-making techniques. Specialized topics include: statements of cash flows, analysis of financial statements, time-value of money, capital budgeting, cost-volume-profit analysis, and an introduction to cost accounting.

 

Course Prerequisite: ACCT 101 with a C or better.

 

Required Text: Managerial Accounting (Custom Weygandt Managerial Accounting 5E for CCP with NetTutor Code and WileyPLUS).  ISBN: 9780470923382.  The custom package is available in the CCP Bookstore.

 

            If you prefer to purchase only the access code to WileyPlus, you may do this through https://www.wileyplus.com/WileyCDA/.  With the access code you not only get access to WileyPlus, but you also get an electronic version of the text that you can print.  You will need a credit card to purchase the access code.

 

Study Guide (recommended): Managerial Accounting: Tools for Business Decision Making, Study Guide, 5th Edition. Weygandt, Kimmel, Kieso. John Wiley and Sons. 2010. ISBN: 978-0-470-50695-0.

 

Publisher’s Companion Website URL (you might want to book mark this):

 

            http://bcs.wiley.com/he-bcs/Books?action=index&itemId=0470477148&bcsId=5200

 

Here you’ll find some materials that will be useful to you in the course, Excel templates, an Excel Tutorial, study aids, and other useful information about managerial accounting.

 

Course Supplies: You will need a calculator for this course. It should separate from your cell phone.

 

Attendance: Attendance and participation in class is a vital part of your education. College Policy #5 permits you to miss the equivalent of 2 weeks of class without problem. Absences in excess of two weeks of class could lead to you being administratively withdrawn from the class.

 

Electronic Devices: Cell phones and pagers have no place in the classroom and should be turned to the off or silent modes, and put out of sight, when you enter the classroom.

 

Disabilities: Students with verifiable disabilities will be accommodated, but you must register with the Center on Disability, room M1-22, during the first two weeks of class.

 

Homework: Homework assignments are an integral part of any course you take. To master the requisite skills for success in the course, you should complete all assigned homework. If you go above and beyond the assigned problems, I’ll be happy to discuss the additional work you’ve done with you. Homework should be completed separate from your notes in the even I collect it to check your preparation for class.

 

From each chapter we cover, a problem will be assigned that you will complete using WileyPlus.  These assignments are worth 25-points each toward your course grade, and  must be completed by the announced due date and time to be considered for grade points.   Assignments submitted late will not be graded.

 

Examinations: Four (4) examinations, worth 100-point each, are scheduled during the semester. You must take the exam when scheduled, there will be no make-ups (make-up = administration of the exam before or after the scheduled time period), regardless of the reason. You’ll be given at least 1 week advance notice of an exam.

 

Academic Honesty: All work that you submit for grading, and all examinations you take, should reflect your individual effort.  Any evidence of collusion or plagiarism will result in a failing grade.

 

Grading: The College grading scale will apply. The most you can earn is 525 grade points.  The nine best assignments completed in WileyPlus will give you a maximum 225- points, and your three best examinations will provide a maximum 300-points, toward your final grade.

 

Grading scale (in total points):

 

                                    472.5 – 525     = A

                                    420.0 – 472.4  = B

                                    367.5 – 419.9  = C

                                    315.0 – 367.5  = D

                                    <315                = F

 


 

Topical Outline:

Chapter                                                         Topic                                     

     

13                                         Statement of Cash Flows  

        

14                                         Financial Statement Analysis

 

1                                           Managerial Accounting

 

2                                           Job Order Costing

 

         Examination #1

 

3                                           Process Costing

 

4                                           Activity Based Costing

 

   5                                           Cost-Volume-Profit

 

6                                           Cost-Volume-Profit Analysis: Additional Issues

 

         Examination #2

 

11                                         Standard Costs and Balanced Scorecard

 

Appendix A                       Time Value of Money

 

12                                         Planning for Capital Investments

 

         Examination #3

 

            Examination #4       Comprehensive Final

 

Click to return to the course page

Click to return to instructor’s home page

Click to return to College home page