Department of Economics and
Accounting
Instructor: Martin M. Rudoff
Office:
Office Hours: Contact me by telephone or e-mail, and I will
reply.
Phone: 215-801-1756
E-mail:
mrudoff@ccp.edu
Web Page:
http://faculty.ccp.edu/faculty/mrudoff
/
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.
Brewer, Garrison, and Noreen. McGraw-Hill 2008. ISBN: 0-07-728222-1
Software:
To complete the requirements of this course, you must have: (1) Internet
access and, (2) access to either Microsoft’s Excel spreadsheet or the
Microsoft Works spreadsheet software.
For each section of the course, a problem will be assigned that
necessitates the use of either of these spreadsheets to complete. At the proper time, you will be directed to
the publishers website to download the data files
required to complete these assignments.
Classroom
Policies: An on-line course is similar to a live class,
except you’re not sitting in front of the instructor. You should plan your time to allow for
regular class attendance, class preparation time, and study time. Throughout the course, you will be given the
opportunity to participate in discussions through the WebStudy Forum, an area
where students and instructor can discuss issues and respond to questions
posed.
Attendance:
In an on-line course, it is critical that you keep up with the posted
readings, assignments, and examinations.
The can be found in the “Materials, “Work2Do” and “Examinations” areas
of WebStudy. Many times, these are only
available during specific windows of time, and if you miss them, the windows
are not reopened.
Academic
Honesty: Except when permitted by your instructor, all
work is expected to reflect an individual effort. Attribution should be given when appropriate. Cheating will be grounds for a failing
grade.
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 prior to their being
reviewed in class. The templates provide
guidelines for data entry, i.e., where a description is necessary, enter
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. To receive a grade,
your assignments must be submitted by the announced due
date. You should always complete the
homework, whether it’s for submission or just to increase your understanding of
the topic.
Forums:
Throughout the semester questions will be posed in the “Forum” area of
the course. Your timely participation in
the forums will be factored into your final grade. To receive points for participating, you must
participate by the announced date.
Examinations:
Several examinations will be administered 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. You must take the
exam when scheduled, there will be no make-ups
(administration before or after the scheduled time period).
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
(4, 12.5% each) 50%
Excel
Assignment Average 30%
Homework
Average 10%
Forum
Participation 10%
Total 100%
Grading scale: => 90, A; => 80 but <90, B; => 70
but <80, C; => 60 but <70, D; < 60, F.
Topical
Outline: During the semester, the following topics
will be discussed in class:
Chapter Topic
2 Systems Design: Job Order
Costing
3 Systems Design: Activity-Based
Costing
Examination #1
4 Systems Design: Process Costing
8 Standard Costs
5 Cost Behavior: Analysis and Use
Examination #2
6 Cost-Volume-Profit Relationships
Appendices
12A and B: The Concept of Present Value
12 Capital Budgeting Decisions
Examination
#3
13 “How Well Am I Doing?” The Statement of Cash Flows
Examination #4
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