Professor Contact Information Course Information

Name: Mr. James A. Bosnick III Course: ACCT 51011

Managerial Accounting

Email: jbosnick@lindenwood.edu Days and Time: Online – 8 Weeks

Phone: 636.627.2595 Term: Summer 2020

Class Location: Online

Office Location: Harmon Hall, Room 157

Office Hours: By Appointment

Catalog Description
Concepts and techniques for producing and using accounting information for management decisions will be
examined in this course. Topics include cost behavior, break-even analysis, cost management systems,
marketing/production decision models, capital and operational budgeting.

Course Content or Major Topics

 Managerial accounting cost concepts
 Job-order and process cost accounting systems
 Cost behavior
 Cost-volume –profit relationships
 Profit planning
 Flexible budgets and performance analysis
 Standard costs and analysis of variances from standard
 Relevant costs for decision making
 Capital budgeting decisions

Required Materials

Connect Access Code for Managerial Accounting

ISBN: 9781259995378
Author: Garrison
Edition: 16th
Publisher: McGraw Hill

Students who purchase the class-materials through a 3rd party vendor make the purchase
at their own risk. Lindenwood University is not responsible for material purchased
through any 3rd party vendor

PROCTOR U
If you are teaching an online or hybrid class that requires the use of Proctor U, please list all fees associated with
Proctor U and any technology requirements. Also, please include the language below in your syllabus.
 One or more exams will be given in this course, and they will be proctored. ProctorU is a service used by Lindenwood University
to proctor your online exam. A webcam and microphone are necessary, as well as internet connectivity. The normal cost for
using this service has been included upfront, with the course tuition, as a lab fee. Please register with ProctorU, and provide the
date/time that you would like to take your exam (according to your weekly schedule). ProctorU needs 72 hours lead time to
schedule your exam, otherwise you will be charged $5. You may opt for an ‘on demand’ exam for $8.75.

During your registration, please use ProctorU's Equipment Test proctoru.com/testitout - it will verify that your computer and
devices are working properly. Also be sure to use ProctorU's 'Connect to a live person' feature, which will enable you to conduct
a short chat with their technical support - this will verify your internet capabilities. When your exam time comes, please make
sure to use the same computer, from the same location that you had used during the computer check-out (Equipment Test).
Whenever your exam is scheduled, you should count on 15 to 30 minute set-up activity, prior to being able to start your exam, as
ProctorU will need to authenticate you, observe your surroundings, and to have a special software applet downloaded to your
computer. This set-up time will not impact the time allotment for the test.
ProctorU does not currently enable the use of tablet, Chrome books or mobile devices!

ONLINE AUTHENTICATION
Students enrolled in an online course must agree to the Lindenwood University Online Ethics Agreement as well as
agree to all required authentication measures implemented by the professor. Students who refuse to agree to the
Ethics or Authentication policies will be withdrawn from the class. A video introduction and proctored exams
(midterm and final) will be utilized in this course to authenticate a student’s identity.

This course is Web-Enhanced with Canvas and students are expected to have Internet access and use standard business software
including MS Word, Excel, and PowerPoint.

Course Calendar
This course calendar represents course work equivalent to approximately 135 hours: equating to 17 hours student work,
each week, for 8 weeks (includes class time or online instruction/lecture). The student is responsible for reading all
assigned materials.  Any of this material may be on exams, unless specifically excluded by the direction of the
professor. 

Proctore
WEEK DATES READING/TOPICS H-W ASSIGNMENT
d Test
1 May 16 – Cost Classifications and 1. Introduce yourself using the
May 22 Behavior discussion titled
Traditional and "Introductions".
Contribution Income 2. Read chapter 1.
Statements 3. Review chapter 1 lecture
material
Cost-Profit-Volume 4. Complete learnsmart for
Analysis Chapter 1
Equation/formula 5. Complete Chapter 1
methods homework assignment.
CM ratio 6. Complete Chapter 1 Quiz.
Margin of Safety 7. Read chapter 5
Degree of operating 8. Review chapter 5 lecture
leverage material.
9. Complete learnsmart for
Chapter 5
10. Complete Chapter 5
 Proctore
WEEK DATES READING/TOPICS H-W ASSIGNMENT
d Test
homework
11. Complete Chapter 5 Quiz
12. Complete week 1 discussion
using your discussion group
1. Read chapter 2.
2. Review chapter 2 lecture
material.
3. Complete learnsmart for
Job-order costing Chapter 2
Predetermined overhead 4. Complete Chapter 2
rate homework assignment.
Applying manufacturing 5. Complete Chapter 2 Quiz.
overhead 6. Read chapter 3
May 23 – Calculating job costs 7. Review chapter 3 lecture
2
May 29 (total & average) material
Schedules – Cost of 8. Complete learnsmart for
goods Chapter 3
manufactured/Cost of 9. Complete Chapter 3
goods sold homework
10. Complete Chapter 3 Quiz
11. Complete week 2 discussion
using your discussion group
12. Complete ProctorU
Assignment
1. Read chapter 4
2. Review chapter 4 lecture
material
3. Complete learnsmart for
Chapter 4
4. Complete Chapter 4
Process Costing
homework assignment
Weighted-average method
5. Complete Chapter 4 Quiz.
May 30 – 6. Read chapter 7
3 Activity- Based Costing
Jun 5 7. Review chapter 7 lecture
Cost hierarchy
material
Activity measure
8. Complete learnsmart for
Product costs
Chapter 7
9. Complete Chapter 7
homework
10. Complete Chapter 7 Quiz
11. Complete week 3 discussion
using your discussion group
4 Jun 6 – Mid-term Exam 1. Complete mid-term exam.  Mid-term
Jun 12 2. Read chapter 8
Profit Planning 3. Review chapter 8 lecture
Master Budgets material
4. Complete learnsmart for
Chapter 8
5. Complete Chapter 8
 Proctore
WEEK DATES READING/TOPICS H-W ASSIGNMENT
d Test
homework
6. Complete Chapter 8 Quiz
7. Complete week 4 discussion
using your discussion group

1. Read chapter 9
2. Review chapter 9 lecture
material
3. Complete learnsmart for
Chapter 9
4. Complete Chapter 9
homework assignment
5. Complete Chapter 9 Quiz
Flexible Budgets 6. Read chapter 10
Activity Variances 7. Review chapter 10 lecture
Revenue & Spending material
Jun 13 –
 5 Variances 8. Complete learnsmart for
Jun 19
Standard Costs Chapter 10
DM, DL, VMOH 9. Complete Chapter 10
Variances homework
10. Complete Chapter 10 Quiz
11. Complete week 5 discussion
using your discussion group

Last day to withdraw with “W” For

Summer 2020 is June 22nd.
1. Read chapter 11
2. Review chapter 11 lecture
material
3. Complete learnsmart for Chapter
11
Performance Measures 4. Complete Chapter 11 homework
Situational Relevant costs assignment
Dropping/Retaining a 5. Complete Chapter 11 Quiz
Jun 20 – Segment 6. Read chapter 12
 6
Jun 26 Make or Buy 7. Review chapter 12 lecture
Evaluating a Special Order material
Sell or Process Further 8. Complete learnsmart for Chapter
Constrained Recourses 12
9. Complete Chapter 12 homework
10. Complete Chapter 12 Quiz
11. Complete week 6 discussion
using your discussion group
Schedule final exam
 7 Jun 27 – Capital Budgeting 1. Read chapter 13
Jul 3 Decisions 2. Review chapter 13 lecture
Net present value material
 Proctore
WEEK DATES READING/TOPICS H-W ASSIGNMENT
d Test
3. Complete learnsmart for
Chapter 13
Preference ranking 4. Complete Chapter 13
Payback method homework assignment
Simple rate of return 5. Complete Chapter 13 Quiz
6. Complete week 7 discussion
using your discussion group
1. Complete final exam
2. Complete authentication survey
Jun 4 –
 8 Final Exam Final
Jun 10
All students are expected to take the
final at this time, students should not
expect other arrangements
Schedule is subject to change at the discretion of the instructor to accommodate instructional and/or student needs.

Grading
Scoring/Grading Components
NOTE: All students are expected to communicate well in writing. Your work will be judged for writing
quality as well as for content. Poor writing may result in a lower grade than you might otherwise have
received. All written assignments may be subject to submission to anti-plagiarism software such as TurnitIn.
 Quizzes/Exams 40%
 Discussions 20%
 Assignments 40%
TOTAL 100%

A 90-100
B 80-89
C 70-79
F 0-69

As outlined in the Graduate Catalog, graduate students may earn grades of A, B, C or F

 A represents outstanding work in quality; it indicates the student has shown initiative, skill and thoroughness
and has displayed originality in thinking
 B is awarded for work of high quality, well above average
 C indicates average work and satisfactory completion of course requirements
 F indicates one’s course work has been unsatisfactory, and no credit is given
 AF indicates one’s course work has been unsatisfactory, the student stopped attending the class and no credit is
given

Learning Outcomes
Course Level Learning Outcomes
Upon completion of the course, the student should:
 Prepare operational and financial budgets.
  Determine unit product cost for a manufacturing firm under both job order and process cost accounting
systems.
 Evaluate the short-term impact of changes in cost structure, selling price, and volume changes on the break-
even point and targeted profit levels.
 Identify relevant costs and benefits in various decision-making contexts
 Prepare and use flexible budgets for performance analysis.
 Compute and evaluate direct material, direct labor, and manufacturing overhead variances.
 Classify costs according to how they react to changes in the activity driving the cost (i.e., fixed, variable,
and mixed costs).
 Evaluate capital budgeting decisions using various techniques.
 Examine the moral implications of managers acting in their own self-interest
Discuss appropriate reward systems that minimize unethical behavior by management.

PSB&E Business Core Learning Outcomes

PLO 1: Produce effective written communication in business area
PLO 2: Demonstrate effective oral communication in business area
PLO 3: Recommend strategy utilizing critical thinking skills in business area
PLO 4: Demonstrate knowledge of business functional principles

Class Policies
Attendance Policy
All students at Lindenwood University are expected to attend all classes and class activities for which they have
enrolled. Students are considered as having ‘attended’ an online class if they participate in any academically related
activity, during a given week. These activities include discussion participation, submission of assignments, quizzes
or tests. In the case of illness or hospitalization, a doctor’s verification should be submitted to the instructor.

Final Examination Policy

All students are expected to take the final during finals week, students should not expect other arrangements.

Late Work Policy

Late work is not accepted.

If you are absent as a result of a LU sanctioned event then it is your responsibility to make arrangements with me
regarding any test/quiz/assignments that you may miss in advance of travel. Depending on the nature of the missed
work you may need to complete the assignment before you are absent.

Writing Style Policy

APA

Other Class Specific Policies

1. E-mail messages are to be well written (i.e. proper greeting, spelling, grammar, punctuation, etc.), or they will
not be considered. Please reference the course name, day/time and/or section # in your communication.

Changes in the course syllabus

The course syllabus is subject to change if the instructor deems it necessary in order to accomplish the course
objectives. Students will be notified in writing of all substantive changes to the course syllabus.
Mission statements
Lindenwood University Mission Statement
Plaster School of Business & Entrepreneurship Mission Statement

Policies, Resources and Expectations

University Policies, Guidelines & Requirements
This class is governed by University’s published policies and guidelines in the Graduate Catalog and the Student
Handbook. Institutional policies that are applicable to all courses are provided and maintained by the Office of the
Associate Provost. This information can be found by clicking on Lindenwood in the Canvas Global Navigation
Menu (far left menu).

Student Support Services & Resources

Information about academic support services and resources is provided and maintained by the Office of the
Associate Provost. This information can be found by clicking on Lindenwood in the Canvas Global Navigation
Menu.
Information about technical support services and resources is provided and maintained by the Office of
Information Technology. This information can be found by clicking on Lindenwood in the Canvas Global
Navigation Menu.

Expectation of Student Work

Student work is defined as assignments, homework, and other academic activities to be completed outside of
instructional time, including reading, studying, writing, research etc.  Students should expect to spend a minimum of
two hours per week completing this work for each credit hour enrolled (thus 6 hours of work outside of class for a 3-
credit hour course), although the time spent outside of class may increase based on the topic and level of the course.

Recording and Electronic Devices

During classroom instruction and testing, the use of cameras, video, audio taping devices, or any other kinds of
electronic devices (including telephones, tablets, Google glasses, and Bluetooth devices) is allowed only after
obtaining permission from the instructor; otherwise, the use of such devices is prohibited.

Electronic devices used for prosthetic or accessibility purposes may only be used after the faculty member has
received a signed accommodation letter from the Accessibility Officer. Any recordings made may not be
redistributed to anyone not a member of the class without the express written permission of the instructor and all
student subjects of the recording.

Catalog, Schedules and Calendars

The University Calendar applicable to all courses are provided and maintained by the Office of Associate Provost.
Here is where you will find course catalogs, final exam schedules, academic calendars and important deadlines.
Last day to withdraw with “W” For SU MBA 20 is Jun 22, 2020.