A STUDENT GUIDE TO: ACCT P120 MANAGERIAL ACCT.

TEXTBOOK POLICY ASSIGNMENTS

COURSE INFORMATION:
Time and Place: Online via Canvas
CRN: 70002
Semester: Fall 2020

PLEASE LET ME KNOW IF YOU HAVE ANY QUESTIONS

INSTRUCTOR INFORMATION:

Name: Stephanie N. Cortez, MBA

Email: stephanie.cortez@portervillecollege.edu
(I prefer you use the Canvas messaging feature)

Table of Contents

Course Description………2
Textbook…………………..2
Contact Info……………….2
Communication…………..3
Course Objectives……….3
Important Dates…………..4
Student learning OC…….4
Grading……………………5
Late Work Policy…………5
Attendance………………..6
Dicussion Q……………….6
Quizzes…………………….6
Assignments Policy………7
Academic Honesty……….7
Outcomes………………….8
ADA…………………………8
Veterans Services………..9
LRC, JEC, Tech support….9

1
 A STUDENT GUIDE TO: ACCT
P120 MANAGERIAL ACCT.
PORTERVILLE COLLEGE

COURSE DESCRIPTION

This course is the second and final part of the introduction to basics of accounting and provides
students with a working knowledge of the concepts, purposes, and basic principles of accounting
within the business system. Topics include cost concepts and cost allocation; costing systems,
activity-based systems, cost behavior analysis, the budgeting process, quality management, and
financial performance measurement. (A/CSU/UC)

TEXTBOOK

Managerial Accounting, 15th Edition

Carl Warren; William B. Tayler:
CNow - Cengage Unlimited

**Please use my cousre link in my Canvas

Modules to register for your course in
Cengage, after you purcahse your
subscription**

CONTACT INFORMATION

You can find my email address, office location on the first page. Your best option to reach me is by
email (more accurately the Canvas messaging system) You can visit me during my office hours (or
make an appointment).

2
 A STUDENT GUIDE TO: ACCT
P120 MANAGERIAL ACCT.
PORTERVILLE COLLEGE

COMMUNICATION

Please feel free to communicate with me throughout the semester via email. I check my emails
daily and you will likely receive a response from me the next day (24 hrs.). If you send an email out
during the weekend, you can expect a response on Monday.
Please use Canvas messaging system to contact me because the course number and CRN will
automatically be included in your message. If you use the campus email, make sure to include the
CRN so that I know which class you are in.
Remember that your emails should have the same tone you would take in speaking with me in
person. Your email reflects you and should remain professional. Also close your email with your
name I have a hard time figuring out who you are if your name is not in your email.

COURSE OBJECTIVES

Identify and illustrate the primary activities and information needs Explain the development and use of standard costs and
of managers and explain the role of the managerial accountant as flexible budgets, prepare and interpret variance analysis
a member of the management team; compare and contrast reports and relate them to responsibility accounting and
financial and managerial accounting control

Define and illustrate various cost terms, concepts, and behaviors,

Explain the nature of and need for segment reporting and
and evaluate their relevancy for different decision-making
the relationship with cost, revenue, profit, and investment
purposes
centers; prepare and analyze related segment reports

Distinguish between product and period costs and prepare and Compare and contrast absorption costing and variable
evaluate a Schedule of Cost of Goods Manufactured, Schedule of costing, prepare income statements using both methods,
Cost of Goods Sold, and Income Statement and reconcile the resulting net incomes

Prepare traditional and contribution-margin income statements

and define related terms
Explain cost-volume-profit analysis, degree of operating leverage,
and safety margin and employ each as an analytical tool
Define relevant costs and benefits and prepare analyses
related to special decisions
Explain the nature of capital expenditure decisions and
apply and evaluate various methods used in making these
decisions; including the time value of money

Describe the traditional types of product costing systems Identify the ethical implications inherent in managerial
(including job-order and process), illustrate the flow of costs in accounting and reporting and be able to apply strategies
each, and prepare related accounting records and reports for addressing them

Explain the purposes of budgeting, prepare a master

Discuss the impact of technology on the business environment, its
budget and its component schedules, and relate the budget
implications for product and service costs, and the development of
to planning and control
activity-based costing and management

3
 A STUDENT GUIDE TO: ACCT
P120 MANAGERIAL ACCT.
PORTERVILLE COLLEGE

IMPORTANT CALENDAR DATES

Aug 24 Fall Instruction begins

Sept 4 Last day to drop to get a refund
Sept 6 Last day to add a class
Sept 7 Labor Day (campus closed)
Sept 30 Degree Evaluation due for Spring 2021
Oct 30 Last day to drop with a W
Nov 4 Priority registration begins Spring 2021
Nov 11 Veterans Day Campus closed
Nov 18 Open registrations begins
Nov 26-27 Thanksgiving Holiday Campus Closed
Dec 7-12 Final Exams Fall Semester

STUDENT LEARNINGS OUTCOMES (SLOs)

SLO WORK THAT

MEASEURES THE
# SLO STATEMENT OUTCOMES
Define various cost terms, concepts, and behaviors, and evaluate their relevancy for different decision-making
purposes QUIZZES
1
Distinguish between product and period costs. Chapter 4
2
Explain the purposes of budgeting, prepare a master budget and its component
Chapter 7
3 schedules, and relate the budget to planning and control

Identify the ethical implications inherent in managerial accounting Research paper

4

4
 A STUDENT GUIDE TO: ACCT
P120 MANAGERIAL ACCT.
PORTERVILLE COLLEGE

GRADING

FINAL
RESEARCH PAPER 1% QUIZ
13% 13%

D.Q
29%

HOMEWORK
44%

QUIZ D.Q HOMEWORK RESEARCH PAPER FINAL

LATE WORK POLICY

Make-up work or missing assignments can be turned in, but only during the allowable time frame.
During the 16 weeks you may turn in late work in weeks 1-9, and will be due the end of week 9,
weeks 10-16 are due at the end of the week 16. Please note if you are missing anything and do not
take advantage of turning it in then I will not accept it if the time frame has passed. **For anything
turned you will automatically be ducted (½) half points.
Computer problems happen, to avoid these affecting your grade do not wait until the last day to
complete your assignment.
You must complete the first Discussion question by the due date, or you may be dropped from the
class. (Applies to Online Classes only)

5
 A STUDENT GUIDE TO: ACCT
P120 MANAGERIAL ACCT.
PORTERVILLE COLLEGE

ATTENDANCE/PARTICIPATION

While this is essentially an asynchronous course, students are nonetheless required to "attend" on
regular basis. In this course, attendance is defined as "logging on." Students are encouraged to log
on throughout the week to check recent postings, but everyone must log on a minimum of three
times each week. As a rule, if you do not participate in our course for six consecutive days, I will
automatically deny you access to the course. You will then need to email me at the above address
to explain your situation before I will permit access. This class takes place entirely online via
Canvas. Having reliable computer/Internet access is imperative to the class. All work will be
submitted online through Canvas. Failures of technology (whether they be your equipment or down
time with a website) are not excuses for late work.

DISCUSSION QUESTIONS

We will have at least one discussion each week. Discussions total of 30% of your grade. You are
required to post a thoughtful response to the prompt as well as respond to two of our classmate’s
responses. Your grade will be base on the quality of your response. These posts are worth 10
points each. Be sure to look at the rubric for grading information in Canvas.

Remember that discussions should be collegiate. Though they are casual, and I want everyone to
feel comfortable expressing your opinion, please be respectful of others. Keep your language
appropriate for a classroom discussion. Although an online course differs from the traditional
classroom, collegial decorum is expected. Collegiality is a word that refers to “belonging to a
college.” Students are expected to be acquainted with assignments and text prior to engaging in
discussions. Additionally, students are expected to submit assignments that reflect college-level
effort.

QUIZZES

The quizzes are not meant to be difficult. They are only intended to assess whether or
not you learned the information provided. All quizzes will be taken in Canvas and you will have
unlimited tries with 120 minutes to complete it a 10-point quiz. Remember quizzes are worth 13
percent of your overall grade.

6
 A STUDENT GUIDE TO: ACCT
P120 MANAGERIAL ACCT.
PORTERVILLE COLLEGE

ACADEMIC HONESTY

Plagiarism and Cheating are serious offenses and may be punished by failure on exam, paper, or
project; failure in course and/or expulsion from the college. “Itinerant Policy” (itinerant- a person
who travels from place to place).

Cheating, plagiarism, or other kinds of academic dishonesty are considered violations of

established college expectations and may result in penalties ranging from failure of an assignment
to dismissal from the College, depending on the severity of the offense.

Any ideas, materials, opinions, facts, or theories borrowed from another source for either written or
oral use must be fully acknowledged with in-text (APA) or endnote (MLA) citation and subsequent
reference. Additionally, quotation marks must be placed around all words, phrases, and passages
that are borrowed word for word from another source. Failure to properly cite, reference, and/or
quote is considered plagiarism. These criteria apply to all student work including (but not limited
to) discussion boards, presentations, exams, weekly assignments, and research papers. Please see
the Academic Catalog for any additional questions regarding the policy.

ASSIGNMENTS (Mindtap & CNow)

Each week you will have an assignment to complete weather it is in Mindtap or CNow you will
need to have access to Cengage. When you register for my class you must use the link I will
provide in the Module. Please do not use the website to enroll in the class but just to purchase the
registration only. Each assignment will have a due date and once the date has passed you will not
have access to it so please make sure to get your work completed on time. If you miss the
assignment you will need to contact me to open the assignment (see “Late Work Policy). These
assignments are worth 35 points each which is 44 percent of your overall grade.

7
 A STUDENT GUIDE TO: ACCT
P120 MANAGERIAL ACCT.
PORTERVILLE COLLEGE

OUTCOMES SELF-ASSESSMNETS

For each module, you will have up to three outcomes (skills you should be able to execute) at the
end of the module. The last assignment for each module is a self-assessment. You will let me
know how comfortable you feel with performing the outcome(s) and evaluate your competency.
These outcomes self-assessments are also an opportunity for me to get feedback as to where you
are in your learning. Outcomes self-assessments are worth 10 percent of your overall grade.

LEVELS OF UNDERSTANDING

✓ I definitely can do this! I can also teach others!

✓ I am confident that I can do this on my own

✓ I think I can do this on my own, but I am not sure.

✓ I really do not get this. I need extra help.

AMERICANS WITH DISABILITIES ACT

Students with a verified disability may qualify for alternate media, extended time for testing, and
other various accommodations provided by the Disability Resource Center. Please contact the DRC
in AC115 or call 559-791-2215, or talk to me for further information. Students should make contact
in a timely manner. Any personal learning accommodations that may be needed by a student must
be made known to the instructor as soon as possible. https://www.portervillecollege.edu/student-
services/disability-resource-center

8
 A STUDENT GUIDE TO: ACCT
P120 MANAGERIAL ACCT.
PORTERVILLE COLLEGE

VETERANS SERVICE STATEMENT

The Veterans Resource Center (VRC) at Porterville College is committed to serving the needs of
our student veterans by providing comprehensive services and support to assist them in making a
smooth transition from the military to the classroom. If you are a student veteran or veteran
dependent and need any assistance, please stop by the VRC in AC-116. If you have special
circumstances, such as upcoming deployments, drill requirements, or disabilities, you are
encouraged to communicate these, in advance if possible, to the instructor. Thank you for your
service. https://www.portervillecollege.edu/admissions/veterans-education

Learning Resource Center

https://kccd.instructure.com/courses/43459

JEC - Job, Entrepreneur, and Career Center

https://www.portervillecollege.edu/jec/career-center

TECHNICAL SUPPORT FOR LOGIN

If you have trouble logging in to InsidePC you can contact the 24/7 support center either by phone
at 877-382-3508 or at the following website http://support.kccd.edu.

TECHNICAL SUPPORT FOR CANVAS (CLASS WEBSITE)

If you ever run into a technical issue with the Canvas course Website, you can click on the “Help”
button which you will always find within our Canvas course. Or for immediate help with Canvas
24/7, call 844602-6285.