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| TENTATIVE CLASS OUTLINE |
| INSTRUCTOR | Roger Poirier |
| COURSE TITLE | Principles of Accounting 2 - Managerial |
| COURSE NUMBER | Accounting 102 |
| REQUIRED TEXT | MANAGERIAL ACCOUNTING, NINTH EDITION, McGraw-Hill and Accompanying student workbook/study guide. |
| INTERNET INFO | www.swc.cc.ca.us/~rpoirier or email at acct102@hotmail.com |
| PROJECTED CLASS SCHEDULE | HOMEWORK |
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| DAY | SUBJECT TO BE DISCUSSED | |
| MAR12 | Chapter 1 - Cost Terms, Systems Designs, and Cost Behavior | |
| MAR 14 | Chapter 2 - Cost Terms, Concepts, and Classifications | |
| MAR 19 | Chapter 5- Cost Behavior: Analysis and Use | |
| MAR 21 | Chapter 6- Cost-Volume-Profit Relationship | |
| MAR 26 | Test 1 | |
| MAR 28 | Chapter 3- Systems Design: Job- Order Costing, | p3-16 |
| APR 2 | Chapter 4- Systems Design: Process Costing | e4-3 |
| APR 4 | Chapter 7- Variable Costing: A Tool for Management - Take home test for chapters 3,4,7,8&9 | p7-8 |
| APR 16 | Chapter 8- Activity-Based Costing | e8-1 |
| APR 18 | Chapter 9- Profit Planning (budgets) | e9-1,p9-10 |
| APR 23 | Test
2 Multiple choice - Review Excel budget problem |
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| APR 25 | Chapter 10- Standard Costing | |
| APR 30 | Chapter 11 - Flexible Budgets and Overhead Analysis | |
| MAY 2 | Chapter 12 - Segment Reporting and Decentralization | |
| MAY 7 | Chapter 13- Relevant Costs for Decision Making- Take home test for chapters 10,11,12,13,14&15 | |
| MAY 9 | Chapter 14- Capital Budgeting Decision | |
| MAY 14 | Chapter 15- Capital Budgeting Decision with taxes | |
| MAY 16 | FINAL |
| The above class outline is tentative so it may change during the semester. (Example: Test dates may change as well as test type) |
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Grading Policy: Grades for ACCT 102 are earned on the basis of the test results, proper competition of the homework assignments, and class attendance and participation. In order to receive a passing grade for this class you must: a. Satisfactorily take all test given, and Homework problems will be assigned as the class progresses and will be due at the beginning of the next class. The grading of these problems will be based on style and presentation, which is subjective. As performance on the homework is a factor considered in determining the grade earned for this class, assignments that are turned in late may be subject to point reductions. |
| GRADES | ||
| TESTS | 2 @ 225 | 450 |
| HOMEWORK | 3 @ 25each | 75 |
| ATTENDANCE | 75 | |
| COMPUTER PROBLEM | 100 | |
| FINAL EXAM | 300 | |
| TOTAL POSSIBLE POINTS | 1,000 | |
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| DO NOT MISS THE SCHEDULED EXAMS. Make-ups will be harder then the original exam and cannot be made up during class time. |
| ATTENDANCE: Students with excessive absences may be asked to drop from this class; however, it is the responsibility of the student to submit the required drop forms with the Admissions Office. Failure to attend class can result in an "F" grade, unless the student processes a drop card within the period indicated in the College class schedule. |
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THERE WILL ME NO CHEATING ON INCLASS EXAMS - STUDY
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