Department of Economics and Accounting
The Spring
2010 Semester begins January 19, 2010
Instructor: Alan E. Davis, CPA
Office: B2-24C
Office Hours:
Contact me by telephone or e-mail, and if I’m not immediately available,
I will reply to you as soon as possible.
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 analysis, and an introduction to cost accounting.
Course Prerequisite: ACCT 101.
Text: Introduction to Managerial Accounting, 4th Edition, Custom for CCP. Brewer, Garrison, and Noreen. McGraw-Hill Irwin. 2008. (ISBN: 978-0-07-728222-6) Or,
Introduction to Managerial Accounting, 4th Edition. Brewer, Garrison, and Noreen. McGraw-Hill Irwin.
Publisher’s Companion Website URL:
http://highered.mcgraw-hill.com/sites/0073379352/student_view0/index.html
Software: To complete the requirements of this course, you must have: (1) Internet access and (2) access to Microsoft’s Excel spreadsheet software. For each section of the course, a problem will be assigned that necessitates the use of this software to complete. At the proper time, you will be directed to the publisher’s website to download the data files required to complete these assignments. If you do not have Excel, you can go to OpenOffice.org and download for free the OpenOffice software which is comparable to Excel.
WebStudy: All materials for this course are found in WebStudy, the course management system used for internet courses at CCP. If you have never taken an on-line course before, you should complete the WebStudy orientation located at the following URL:
http://www.ccp.edu/site/de/orientation/01_welcome.php
Classroom Policies: An on-line course is similar to a live class, except you do not have face-to-face interaction with your instructor or fellow students. All communication is electronic. You should plan your time to allow for regular class attendance, class preparation time, and study time. This should involve 9 - 12 hours per week on average. Many say that an on-line course requires more work than an on-campus course due to the nature of distance education. To succeed in this course you must complete all the reading assignments, the homework assignments, participate in the forums, and the examinations.
Attendance: In an on-line course, it is critical that you keep up with the posted readings, assignments, and examinations. These can be found in the “Timeline,” “Materials, “Work2Do” and “Examinations” areas of WebStudy, and on the semester calendar available on my webpage. Many times, these are only available during specific windows of time, and if you miss a window, the window is not reopened. You should sign-in to the course at least every other day during the semester to keep current with what is going on and any important announcements posted on the “News” page.
Disabilities: Students with verifiable disabilities will be accommodated, but they 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 homework assignments. Templates are available for download from the student page on the text’s website. A template provides guidelines for data entry, i.e., where a description is necessary, enter one; where a formula is expected to perform a calculation, write one. Homework completed using Excel, should adhere to good Excel standards – use formulas and functions to calculate totals and subtotals; provide adequate data descriptions; etc. Homework will be “collected” and included in your course grade. Assignments are due by 8:00AM of the announced due date. One assignment will be accepted late – before the exam for the part of the course covering the late material, without a penalty. After the first late assignment, any others submitted late, but before the exam is available for the section of the course, will be penalized 11-points multiplied by the number of penalized late assignments. Late assignments will only be accepted until the examination for that section of the course is opened to the class. You should always complete the homework whether it is for submission or is just to increase your understanding of the subject matter. Homework that is submitted will be reviewed, corrected, graded, and returned to you usually within 36-48 of the time the assignment was due. You should review the assignment files I return to you to learn from your mistakes.
Forums: For each section of the course, a question will be posed in the “Forum” area of the course. Your timely and quality participation in the forums will be included in your final grade. To receive points for participating, you must participate by the 8:00AM of the announced date.
Examinations: Four (4) examinations are scheduled during the semester. The examinations in this course will be timed exams – you will only have a limited amount of time to complete them and provide your answers. Once you start the exam, you must complete it. You cannot enter, leave, and then re-enter the exam. 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. Examinations should reflect the work of only the student whose name is on the exam; see academic honesty below. You will be able to review your exam after I have graded it, to determine where you went wrong.
Academic Honesty: All work that you do, 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 components, and weighting, that will be applied to your work to determine your course grade are as follows:
Examinations (your 3 best exams, 100-points each) 300 points
Homework Average (your best 8 assignments, 30 points each) 240 points
Forum Participation (5 forums, 12 points each) 60 points
Total 600 points
Grading scale: => 540 points, A; => 480 but <540, B; => 420 but <480, C; => 360 but <420, D; < 360, F.
Topical Outline:
WebStudy
Session
Chapter Topic
102-03 2 Systems Design: Job Order Costing
102-04 3 Systems Design: Activity-Based Costing
Examination
#1 (Chpts. 1-3)
102-05 4 Systems Design: Process Costing
102-06 5 Cost Behavior: Analysis and Use
102-07 6 Cost-Volume-Profit Relationships
Examination
#2 (Chpts 4-6)
102-08 8 Standard Costs
102-09 Appendices 12A and B: The Concept of Present Value
102-10 12 Capital Budgeting Decisions
102-11 13 “How Well Am I Doing?” The Statement of Cash Flows
Examination
#3 (Chpts. 8, 12-14)
Examination
#4 Comprehensive Final
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