1. course syllabus evening classes ACCT 112 Managerial Accounting
blended model
student version
evening classes
ACCT 112
Managerial Accounting
Cover
Benedictine Hallmarks
STABILITY  STEWARDSHIP
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2. Managerial Accounting
ACCT 112
Managerial Accounting
student version
contents links
external links
about this document
about Moser College
about blended learning
hallmarks of a Benedictine education
student expectations
attendance policy
submission of work
netiquette
_________________________
IDEA objectives & IDEA description
course overview
required textbooks
grading scale
learning outcomes
course schedule
financial aid
library resources
Academic Honesty Policy
APA formatting and style
APA resources for students
Student Success Center (SSC)
services for students with disabilities
_________________________
Benedictine Current Students
Moser Center Student Information
Student Login to D2L
Student Login
Academic Calendars
BenUConnect  MyBenU
Content Links

3. About Your Program at Benedictine University – Moser College
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
ACCT 112 Managerial Accounting
About Your Program at Benedictine University – Moser College
About This Document
This is a hypermedia document – it has been built to mimic navigation on the web. This document can also be viewed as a presentation or it can be printed like a traditional document. We use this sort of document because it allows for navigation links (hyperlinks) to text, graphics, audio/video, and the web. This type of document also allows you to navigate in a nontraditional, nonlinear way – by following the page links you are not bound to read or flip through the document in any sort of order. This is yet another example of Moser College’s commitment to advancements in technology and blended learning.
About Moser College
The Moser College of Adult & Professional Studies delivers its curricular programs in a specifically designed structure deliberately oriented for working, adult learners. The Moser College is committed to providing a learning environment which extends beyond the classroom and is designed specifically to meet the needs of its students and their employers by bringing a quality educational experience without requiring the student to relocate or travel extensively beyond their home area. Benedictine University's Moser College of Adult & Professional Studies is fully accredited by the Higher Learning Commission of the North Central Association of Colleges and Schools*. *
About Blended Learning
Blended learning is the integration of different learning environments: mainly the online format with the face-to-face format, but may also include mobile learning. Blended learning, also referred to as hybrid learning, relies on both the advantages of digital/technology innovation and the methods of face-to-face instruction. At Moser College, we use blended learning by combining asynchronous online classroom sessions with a face-to-face classroom environment. We alternate between the online session and the face-to-face session in 5-week courses, with the A session being face-to-face and the B session being online.
hallmarks of a Benedictine Education:
About

4. The Ten Hallmarks of a Benedictine Education
ACCT 112 Managerial Accounting
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
The Ten Hallmarks of a Benedictine Education
A Benedictine Education
Based on the Rules of Saint Benedict, a Benedictine Education is based on the Benedictine Wisdom Tradition that sets as its goals the transformation of the Human mind AND Heart and has at its foundation “The Ten Hallmarks of a Benedictine Education”.
The Ten Hallmarks
Each academic year Moser College will be celebrating two of the Hallmarks. This academic year , the Hallmarks Stability and Stewardship have been chosen. The ten hallmarks are:
Love of Christ and Neighbor
Prayer: a Life marked by liturgy, lection and Mindfulness
Stability: commitment to the daily life of this place, its heritage and tradition
Conversatio: the way of formation and transformation
Obedience: a commitment to listening and consequent action
Discipline: a way toward learning and freedom
Humility: knowledge of self in relation to God, others and creation
Stewardship: responsible use of creation, culture and the arts
Hospitality: openness to others
Community: call to serve the common good
Portrait (1926) by Herman Nieg
(1849–1928); Heiligenkreuz Abbey, Austria
Hallmarks

5. ACCT 112 Managerial Accounting
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
ACCT 112 Managerial Accounting
Student Expectations
Expectations of Students
In order to get the maximum use of the time available, it is expected that you will: 
Read the material to be covered in the class and complete required assignments prior to attending the class/session;
Arrive/login to class/session prepared to participate actively;
Be prepared to actively participate in the collaborative activities of each class/session; and
Always feel free to seek additional help from the instructor when the need arises.
Attendance Policy
Students may not miss more than 25% of the live classroom sessions. Doing so will result in an F for the course.
financial aid information
Submission of Work
All assignments are to be submitted into Desire 2 Learn (D2L) unless otherwise noted by instructor. Assignments must be submitted by due date. Any assigned work submitted late for any unexcused reason will receive a lowered grade. Please refer to your instructor’s late work policy located in D2L. In the event that you miss an examination for due cause, arrangements must be made with the instructor for a make-up examination. Important criteria concerning the submission of work:
Make-up examinations may differ from the original class examination.
Per University policy, assignments cannot be accepted by an instructor after the last day of the course.
Only discussions threads posted by 11:59 pm CST on the due date will count for grading purposes.
information concerning netiquette:
Expectations

6. ACCT 112 Managerial Accounting
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
ACCT 112 Managerial Accounting
About Netiquette
What is Netiquette?
"Netiquette" stands for "Internet Etiquette", and refers to the set of practices which help to make the online experiences pleasant for all involved. As you might expect, netiquette, like other forms of etiquette, is about courtesy, manners, codes of behavior, protocols and respect. Netiquette primarily focuses on how we interact with one another online, by being aware of: our use of language, others’ cultural background, conventional norms, and other behaviors. Below you will find guidelines concerning the basics of online interaction. If it isn’t something you would say or do in the face-to-face classroom, it is probably inappropriate in the online class as well.
Netiquette Basics
Follow the Golden Rule (“One should treat others as one would like others to treat oneself”)
Be ethical, fair, tolerant and mindful of others – avoid stereotyping, judgment and prejudice
Know the boundaries of particular cyberspaces – what is acceptable in a text or chatroom with friends may not be appropriate in a classroom or in an online conversation with an instructor
Respect the time of others by: 1) using descriptive subject lines, 2) resizing images for the web, 3) providing links instead of copying and pasting content, 5) using white space by inserting blank lines between paragraphs and headers and 6) limiting your use of attachments
Copy the minimum number of people – it is tempting to send “ ” or “message blasts” because it is easier for the poster, but it is not easier for the reader
Inappropriate Online Usage
Avoid “flaming” – flaming is sending offensive, insulting or criticizing messages. This happens more often online then in face-to-face interaction, because there is an illusion of anonymity.
Flaming is neither productive nor appropriate for the learning environment
Always avoid flaming when it comes to content and opinions, but also avoid it when it comes to grammar, punctuation and spelling corrections
Avoid using CAPS if possible and never type messages in ALL CAPS – this is considered yelling and is often seen as a form of aggression
Use emoticons ( :) , :( , :-) ) sparingly and avoid the use of JK, BRB, LOL and other text language
Confidentiality and Privacy
, messaging and posting are forms of written record and are just as permanent as a letter or document
Do not publicize your own or others’ personal information (such as , phone numbers, last names etc.)
Respect copyright and cite any and all sources
Do not expect that your communications are private, instead assume all communications are public
For more information please review Netiquette by Virginia Shea
Netiquette

7. ACCT 112 Managerial Accounting
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
ACCT 112 Managerial Accounting
Individual Development and Educational Assessment
IDEA Objectives
Acquiring skills in working with others as a member of a team.
Developing creative capacities (writing, inventing, designing, performing in art, music, drama, etc.)
Gaining a broader understanding and appreciation of intellectual/ cultural activity (music, science, literature, etc.)
Developing skill in expressing oneself orally or in writing.
Learning how to find and use resources for answering questions or solving problems.
Developing a clearer understanding of, and commitment to, personal values.
Learning to analyze and critically evaluate ideas, arguments, and points of view.
Acquiring an interest in learning more by asking questions and seeking answers.
IDEA Description
The IDEA student survey focuses on the instructor’s learning objectives for the course and on the progress each student made toward achieving those objectives. By answering thoughtfully and honestly, your ratings and comments will be much more helpful – to the instructor, the department chair, and the dean of the college. As students, you should also know that student ratings and comments have been used to help evaluate courses and to improve the educational experience at Benedictine University. The appropriate standard of conduct with respect to student surveys is thoughtful comments and constructive criticism – respectfully communicated.
A Focus on Learning
“The IDEA Student Ratings system looks at instruction in terms of its endgame. Rather than emphasizing teaching style or personality, the IDEA system focuses on student learning and the methods used to facilitate it.” – from the IDEA website:
IDEA

8. Student Evening Course Overview
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
ACCT 112 | Accounting 2
Student Evening Course Overview
Course Description
Principles of managerial accounting; including cost accounting, planning and control systems,
and analysis and interpretation of financial statements.
Course Materials
Required Textbook and Materials
Nobles, T., Mattison, B., Matsumura, E. (2013). Financial & Managerial Accounting (4th ed.) Upper Saddle River, NJ: Pearson ISBN-13:
MyAccountingLab access from
Technological Computer Requirements
Students in the Blended program will need: High-speed Internet access; a sound card and speakers; Windows XP (minimum)/Windows 7 (recommended) or Mac OS X 10.5 or higher; and Firefox 3.6 or higher. It is also highly recommended that students have access to a microphone or webcam for optional audio/videoconferencing.
The Course Grading Scale
Discussion Forum Guidelines
To receive a minimum passing grade, students must make a post to each discussion question for that week by day 4 of each week and respond to at least two other postings by the end of the week. Individual Posts are worth up to 5 points and the total Response Posts are worth up to 5 points total. Each discussion will total up to 10 points. A =
4.00 %
EXCELLENT B
3.00
80 – 89%
GOOD C
2.00
70 – 79%
SATISFACTORY D
1.00
60 – 69%
PASS F
0.00
BELOW 60%
FAIL I
INC
INCOMPLETE
Course Overview

9. Student Evening Course Outcomes
ACCT 112 | Accounting 2
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
Student Evening Course Outcomes Wk
Learning Objective
Assignment
Pts 1A
Retained Earnings, Income Statement, Statement of Cash Flows and Financial Statement Analysis.
Individual Chapter Problems 14-16
10 pts.
Elaborate on the differences of cash flows, build vertical analysis of financial statements
Chapter Problems
Create a short and long term forecast using financial statements of a company in the S&P 500
In- Class activity “Introduce PBL” Steps 1 & 2
Final Project 1B
Describe how trend analysis can be used to misrepresent data in favorable ways.
Topic: Trend Analysis. Discussion Post and two Response Posts on D2L
10 pts 2A
Introduction to Job and Process Costing.
Individual Chapter Problems 17-18
Assess your knowledge
Quiz 1 – Chapters
20 pts.
Decide how your company will look in the future: growth, acquisition, etc.
PBL steps 3 & 4
Describe the differences between process costing and job order costing.
Chapter Problems 2B
Job costing requires a large amount of data and the accuracy of this
information is crucial. How specifically would you insure your data is correct?
Topic: Costing. Discussion Post and two Response Posts on D2L 3A
Cost-Volume Profit Analysis and Variable costing.
Individual Chapter Problems 19-21
Identify the effects of various adjustments to production systems
Chapter Problems 19-21
Outline ideas to implement growth strategies for the selected Company in the short term (1 – 3 years).
PBL step 5
Learning Outcomes

10. Student Evening Course Outcomes Total Points for the Course
ACCT 112 | Accounting 2
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
Student Evening Course Outcomes Wk
Learning Objective
Assignment
Pts 3B
Discuss how Cost-Volume-Profit analysis is utilized in daily business decision from small business to large corporations
Topic: Cost-Volume-Profit (CVP)
Discussion Post and two Response Posts on D2L
10 pts 4A
Master budgets and flexible budgeting analysis for maximizing profitability
Individual Chapter Problems 22-23
10 pts.
Assess your knowledge
Quiz 2 – Chapters 19-23
20 pts.
Write a master a flexible budget for a S&P corporation
PBL step 6
Final Project
Create performance reports for responsibility centers and account for traceable and common shared fixed costs.
Chapter Problems 22-23 4B
Explain how to control management decisions for the short term when they are tied to compensation.
Topic: Budgeting. 5A
Flexible Budgets, Standard Costs & Performance Evaluations.
Individual Chapter Problems 24-26
Quiz 3 – Chapters 24-26
Present a summary of findings based on financial research
PBL step 7 5B
Explain the impact of different capital budgeting methods on the outcome of an investment decision
Topic: Capital Investment Decisions.
Total Points for the Course
Discussion Questions
10 pts ea x 5
= 50 pts
25% of the total points
Written Assignments
Assessments
20 pts ea x 3
= 60 pts
30% of the total points
PBL project/presentation
40 pts x 1
= 40 pts
20% of the total points
= 200 pts
Learning Outcomes

11. Student Evening Course Schedule
ACCT 112 | Accounting 2
Love of Christ and Neighbor  Prayer  Humility  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
Student Evening Course Schedule
Session
Loc.
Class Title
Assignments
01 A
F2F
Retained Earnings, Income Statement, Statement of Cash Flows and Financial Statement Analysis.
no pre-assignment for session 1A
Review chapters pages
Activity: Introduction to my accounting lab
Course expectations
Introduce PBL – Step 1 & 2
01 B
online
Reading assignment: chap covered in class 1A. Be prepared to discuss chap in class 2A.
Written Individual assignment: Ch
Discussion topic: Trend Analysis
02 A
Introduction to Managerial Accounting & Job and Process Costing.
Review chapters pages
Activity: My accounting lab problems
Quiz 1 chapters 14-18
PBL steps 3 & 4
02 B
Reading assignment: chap Be prepared to discuss in class 3A.
Written Individual assignment: Ch
Discussion topic: Costing
03 A
Cost-Volume Profit Analysis and Variable costing.
Review chapters pages
PBL step 5
03 B
Reading assignment: chap Be prepared to discuss in class 4A.
Written Individual assignment: Ch
Discussion topic: Cost – Volume – Profit (CVP)
04 A
Master budgets and flexible budgeting.
Review chapters pages
Quiz 2 chapters 19-23
PBL step 6
04 B
Reading assignment: chap Be prepared to discuss in class 5A.
Written Individual assignment: Ch
Discussion topic: Budgeting
05 A
Responsibility Accounting , Short Term Decision Making and Capital Budgeting
Review chapters pages
Quiz 3 chapters 24-26
PBL step 7
05 B
Written Individual assignment: PBL Summary
Discussion topic: Capital Investment Decisions
Course Schedule