Syllabi for Tarver
VALENCIA COMMUNITY COLLEGE
ACG 2071C (CRN #23374) PRINCIPLES OF MANAGERIAL ACCOUNTING
Course Syllabus & Outline
Spring 2025
COURSE DESCRIPTION:
This course teaches accounting for business information requirements with cost accounting concepts and relationships, statement of cash flows, financial statement analysis, cost-volume profit analysis, variance analysis, budgeting, pricing decisions, capital expenditure decisions and management accounting analysis for decision-making.
CREDIT HOURS: 3
PREREQUISITES: ACG 2021
CLASS MEETING ROOM: 7-140
INSTRUCTOR: Alisa Tarver
PHONE: (407)340-5108
EMAIL: atarver@mail.valenciacollege.edu; atarver@valenciacollege.edu
FACULTY FRONTPAGE: http://frontdoor.valenciacollege.edu/?atarver
AVAILABILITY FOR QUESTIONS:
Monday, 6:00 pm-8:00 pm; Wednesday, 6:00 pm – 8:00 pm; Friday, 6:00 pm – 8:00 pm
(The dedicated hours appearing above are for any detailed questions or problem explanations that are required. I can be contacted at any time; if there is no answer; I will return your call the same day.)
REQUIRED COURSE MATERIALS:
For this course, you will need to purchase access to the McGraw-Hill CONNECT utility. This is an online utility where you can access both the full, interactive E-Text for the course AND your required assignments.
The full name of the E-Text (included within CONNECT) is: Fundamental Managerial Accounting Concepts, by Edmonds, Tsay and Olds, 10th edition.
When purchasing from the West campus bookstore, you’ll receive one access code card that you can use to sign up and access the utility for the semester. ISBN: 9781264465583
TWO SEMESTER OPTION: If you opted to purchase the two semester option from the bookstore last semester (while completing ACG 2021C), then use the second access code card for access this semester. You do not need to purchase any additional materials.
FREE TRIAL: As you are settling into this course, you can sign up for a free trial version of the CONNECT utility which will last for a few weeks while you are getting up and running in the course. Just be sure to convert this free trial version at the end of the trial period or your work to date may be lost. Also, in order to effectively use the CONNECT online utility, you must have a reliable internet access connection. If you do not have a reliable connection, you should plan to use the computer labs on campus designed for student use.
Printed Text Option: If you desire to also have a printed edition of the text, the bookstore will not be selling any printed editions of the text. Instead, you can order this directly from McGraw-Hill after you have access to the CONNECT utility. There will be a link within the CONNECT utility on your main course page to order a printed edition if you so desire.
Other necessary materials include pencils, notebook and calculator.
Recommended Materials (Optional):
Financial/business calculators must be able to perform the Time Value of Money. If you have a smart phone, there are some good apps for Financial Calculators made by Texas Instruments or Hewlett Packard. However, your mobile devices will not be allowed in the testing centers.
CAMPUS COVID POLICIES
If you find yourself feeling unwell and suspect you might be experiencing symptoms of COVID-19, PLEASE STAY HOME!
CDC Self Checker
Anyone coming to campus (employees, students, and vendors) must complete the CDC's Self-Checker (Links to an external site.), which you can access in the Valencia College Safety App (Links to an external site.). You should answer all questions honestly. If the self-checker says “sounds like you are feeling ok,” then please come to class. If you receive any other result from the self-checker, please do not visit campus and notify us about your self-checker results by emailing COVIDillness@valenciacollege.edu. Additionally, if the self-checker recommends that you seek medical attention, we strongly encourage you to do so.
Please also email us if you test positive for COVID-19, come into contact with someone who has tested positive for the virus, or you need to provide care for someone with COVID-19 at any point between now and the end of the fall term. We will work with you to make it easier for you to focus on taking care of yourself and/or your loved ones, as well as managing your classes.
Face Covering Policy
Wearing a mask is one of the important things each of us can do to protect each other from COVID-19 and ensure a safe campus environment. Until CDC guidance for Orange and Osceola counties indicates that masks are no longer recommended indoors, we expect everyone on campus to wear masks when indoors at any Valencia College facility. Masks should cover the mouth and nose while indoors and outdoors. If someone forgets to bring a mask, masks will be widely available near building entrances, in classrooms, student services offices, and other campus facilities.
The Centers for Disease Control and Prevention recommend masks should:
· Fit snugly but comfortably against the side of the face.
· Be secured with ties or ear loops.
· Include multiple layers of fabric.
· Allow for breathing without restriction; and
· Be able to be laundered and machine dried without damage or change to shape.
Hand sanitizer will be widely available in all open facilities. Feel free, however, to bring your own hand sanitizer if desired. You are encouraged to bring your own food and beverages. In phase 2 operations, limited vending options will be available.
Monitoring and Tracking COVID19
· If you need more information on the monitoring and tracking of COVID-19 visit Valencia's Monitoring the Coronavirus (COVID-19) website links to an external site..
Student Support Services
· Students requesting disability accommodations should contact the Office of Students with Disabilities Links to an external site. (OSD) by phone or email to discuss new requests or changes to existing accommodations. OSD staff will work with students and faculty to determine reasonable accommodations.
· Valencia has contracted with a private counseling service to provide short-term assistance to credit-seeking students who need to resolve challenges that are negatively impacting their academic performance and/or emotional wellbeing.
· BayCare provides a toll-free confidential helpline 24 hours per day, 7 days per week, 365 days per year. There are three ways to connect with BayCare:
· Website: www.baycare.org/sap (Links to an external site.)
· Phone number: 1-800-878-5470
· Email: baycaresap@baycare.org
You can also get connected with a Valencia counselor for emotional support and resources. Please click here (Links to an external site.)and complete the counseling support form. After you complete the form, a counselor will reach out to you based on the contact preferences you note in the form.
Click here Links to an external site. to learn how you can reach an advisor, including through our virtual Advising Center.
Click here Links to an external site. for information and guidance developed for international students. You’ll find FAQs particular to international students and information about how you can connect with our Office of International Student Services.
EVALUATION:
Exams: There will be four exams, and each will be weighted evenly. Remember, the final exam cannot be missed. Make-up Exams will be allowed and will be available in the Testing Center. Please contact me in advance if you know for sure that you will not be able to make it to class on the day of the exam.
Homework: Homework will be assigned for each Chapter covered in the course. Written homework may be assigned as well as homework assigned through CONNECT.
Connect is an online utility that will be used with the textbook. The access code for this program is sold with the textbook at the West Campus bookstore. You can also purchase the access code separately online from the publisher, McGraw-Hill, during registration for Connect. (You may use the e-book instead of the paper textbook to cut cost).
Homework will be due on the day that the exam for chapters included in the exam are due. Due dates are reflected in the Proposed Class Schedule.
Chapter Quizzes: There will be a Quiz for each chapter covered. Completing the quizzes and understanding the concepts presented in each chapter will help you prepare for your exams.
Quizzes will be due on the day that the exam for the chapters included in the exam are due. Due dates are reflected in the Proposed Class Schedule.
Attendance: There will be points given for class attendance. In order to be successful in this course, you should be present. There will be times/circumstances that you may not be able to make it to class, which is understandable. Make certain that you stay abreast of all class assignments when you are unable to make it to class.
Pop Quizzes (Knowledge Checks): Each week, during the first 15 minutes of class time, (in class only) you will be quizzed on the current week’s content. This will require you to read ahead and be familiar with the topics to be discussed each week. Pop quizzes cannot be made up and you must be present to take the quiz within the first 15 minutes of the class.
Extra Credit: The Smart Book assessment and interactive study tool is utilized for content presented in each chapter. Use of this tool is encouraged. This interactive study agent is utilized to access your knowledge of the contents covered in each chapter and will identify those areas where more study time is needed in order to master the specified contents. You will receive 5 points extra credit for each LearnSmart Module that is completed.
Grading Criteria: Grading Scale:
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Withdrawal Policy:
A student is permitted to withdraw from a class on or before the withdrawal deadline as published in the College calendar (for the Spring, the withdrawal deadline is (March 14, 2025). A student is not permitted to withdraw from a class after the withdrawal deadline. The professor is permitted to withdraw a student from the class for violation of the professor’s attendance5 policy with written notification to the student prior to the beginning of the final exam period as published in the faculty member’s syllabus.
A student who withdraws from a class before the withdrawal deadline will receive a grade of "W." A student who is withdrawn by a professor will receive a grade of "W." A student who is withdrawn for administrative reasons at any time will receive a grade of "W" or other grade as determined in consultation with the professor. Any student who withdraws or is withdrawn from a class during a third or subsequent attempt in the same course will be assigned a grade of "F". The grades of “WP” and “WF” are eliminated.
Final course grades of "A", "B", "C", "D", or "F" shall be assigned based upon the student's academic achievement upon the completion of all course work, including the required final examination. A student who fails to take the required final examination may receive a final course grade earned, unless the professor elects to assign the student a grade of "I" or as otherwise addressed in the Professor’s course syllabus.
CLASSROOM POLICIES:
1. Valencia’s attendance policy is that a student will be present for all class meetings. Punctual and regular attendance is an important part of success in this course.
2. Students are responsible for all information covered and work due when absent or late. Students coming late to class will be marked absent unless Instructor is notified at the end of the class period.
3. All forms of academic dishonesty are prohibited at Valencia Community College. Academic dishonesty includes, but is not limited to, plagiarism, cheating, furnishing false information, forgery, alteration or misuse of documents, misconduct during a testing situation, and misuse of identification with intent to defraud or deceive. Any form of academic dishonesty will result in failing the course.
4. Students must have an active Atlas account. Students must check their Atlas emails on a regular basis to ensure that any messages sent by instructor are received. Students are responsible for any missed messages.
“Students with disabilities who quality for academic accommodations must provide a letter from the Office for Students with Disabilities (OSD) and discuss specific needs with the professor, preferably during the first two weeks of class. The Office for Students with Disabilities determines accommodations based on appropriate documentation of disabilities (West Campus SSB 102, ext. 1523).”
NO-SHOW PROCEDURE
Any student who does not attend class prior to the start of the no-show period for each part of term will be withdrawn by the instructor as a no-show. This will count as an attempt in the class, and students will be liable for tuition. If your plans have changed and you will not be attending this class, please withdraw through your Atlas account during the drop period for this part of term.
A Method of Study:
No one can adequately prepare for a journey without first consulting road maps and travel guides. In the same way, no one can prepare for a textbook without first pre-reading the material. The following is a method of study:
1. Examine the outside references of a textbook. The title tells you what the text is about, and the blurb on a book gives you more of a synopsis of the material.
2. Scan over the index in the back of a book. The topics with the most references expose an author’s biases. It shows the priority of concerns to the author.
3. Read the author’s preface. This section reveals the author’s philosophy in presenting the course material. What is his/her objective with the current book.
4. The Table of context shows the structure the author is using to achieve his/her objective. A well-prepared table of context also supplies the major topics of the text. These topics provide reference points on the road to mastering the text.
5. Use the subtopics revealed in each chapter. These subtopics are usually presented as Chapter Objectives, Chapter Summaries, Section Headings (usually in bold face fonts), and questions at the end of each chapter.
a. Turn each subtopic into a question by using the words: who, what, where, when, why and how.
b. With a highlighter in hand, read through the text searching for the answer to this question. When the answer is discovered, highlight the answer and move on to your next question.
c. After completing the chapter, close the book and trying writing out the answers to your questions. This becomes your first test on the material. When finished, compare your answers to the highlighted answers in the text. Correct any errors made. Then turn your paper over and retake the questions answered incorrectly.
d. For each question, try to find the key word or phrase in the answer. This key word or phrase can be used in your notebook and index cards for a quick review of the material.
For further instructions on reading different types of books / textbooks please refer to “How to Read A Book” by Mortimer Adler.
Disclaimer
*Since many factors affect the development and progress of a class, the instructor reserves the right to change the syllabus as may be necessary to assure the attainment of all course objectives.
PROPOSED CLASS SCHEDULE
| Date | In-Class Assignment | Connect/Canvas
|
| Jan 11 | Chapter 1: Management Accounting & Corporate Governance
| Chapter 1 Homework Problems – Connect Chapter 1 Quiz - Connect |
| Jan 13 | Drop/Refund Deadline |
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| Jan 20 | Martin Luther King Jr, Holiday | College Closed |
| Jan 18
| Chapter 2 – Cost Behavior, Operating Leverage and Profitability Analysis
| Chapter 2 Homework Problems – Connect Chapter 2 Quiz - Connect |
| Jan 25 | Chapter 3 – Analysis of Cost, Volume and Pricing to Increase Profitability
| Chapter 3 Homework Problems – Connect Chapter 3 Quiz - Connect |
| Feb 01 | Exam 1 – Chapters 1, 2 & 3 | HOMEWORK & QUIZZES FOR CHAPTERS 1, 2 & 3 DUE BY 11:59 PM. |
| Feb 08 | Chapter 4- Cost Accumulation, Tracing & Allocation
| Chapter 4 Homework Problems – Connect Chapter 4 Quiz - Connect |
| Feb 15 | Chapter 5 – Cost Management in an Automated Business Environment: ABC; ABM & TQM | Chapter 5 Homework Problems – Connect Chapter 5 Quiz - Connect |
| Feb 22
| Chapter 6: Relevant Information for Special Decisions
| Chapter 6 Homework Problems – Connect Chapter 6 Quiz - Connect |
| Mar 01 | Exam 2 – Chapters 4, 5 & 6 | HOMEWORK & QUIZZES FOR CHAPTERS 4, 5 & 6 DUE BY 11:59 PM.
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| Mar 08 | Chapter 7 – Planning for Profit & Cost Control
| Chapter 7 Homework Problems – Connect Chapter 7 Quiz - Connect |
| Mar 14 | WITHDRAWAL DEADLINE |
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| Mar 15 | Chapter 8 – Performance Evaluation
| Chapter 8 Homework Problems – Connect Chapter 8 Quiz - Connect |
| Mar 17 -23 | Spring Break – College Closed |
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| Mar 29 | Chapter 9 Responsibility Accounting | Chapter 9 Homework Problems – Connect Chapter 9 Quiz - Connect |
| Apr 05 | Exam 3 – Chapters 7, 8 & 9 | HOMEWORK & QUIZZES FOR CHAPTERS 7, 8 & 9 DUE BY 11:59 PM.
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| Apr 12 | Chapter 10 – Planning for Capital Investments Chapter 11 – Product Costing in Service & Manufacturing Entities (Start)
| Chapter 10 Homework Problems – Connect Chapter 10 Quiz – Connect Chapter 11 Homework Problems – Connect Chapter 11 Quiz - Connect |
| Apr 19 | Chapter 11 – Product Costing in Service & Manufacturing Entities (Complete) Chapter 12 – Job Order, Process & Hybrid Costing Systems
| Chapter 12 Homework Problems – Connect Chapter 12 Quiz - Connect
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| Apr 26 | Final Exam – Chapters 10, 11 & 12
| HOMEWORK & QUIZZES FOR CHAPTERS 10, 11 & 12 DUE BY 11:59 PM.
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