Week 3 Article Research Paper & PostingArticle Research Papers and Posting:This is a graduate course and students will be expected to research and write paperssummarizing in their own wordswhat they h

Week 3 Article Research Paper & PostingArticle Research Papers and Posting:This is a graduate course and students will be expected to research and write paperssummarizing in their own wordswhat they h 1

Robert W. Plaster Graduate School of Business

COURSE SYLLABUS

Course and Instructor Information

Course Name

BACC 531-03 Managerial Accounting
Summer 2020 IIG
Course Format: Asynchronous Online

Professor

Dr. Jake Brock, Ph.D., CPA

Assistant Professor of Accounting

Contact Information

Email: [email protected]

Office Location: Hutton School of Business, Room 211

Phone: 606-539-4447

Office Hours/Preferred Contact Times: Summer times by appointment only

Nature of Course Content and Goals

Course Description

This course focuses on managerial accounting concepts, including costing, budgeting, forecasting, planning and control. Emphasis is on preparing and using financial statements as well as various managerial reports for decision-making.

Course Objectives

Upon completion of this course, the student will acquire and demonstrate enhanced:

  1. Evaluate accounting systems and controls used in management decision-making (MBA ISLO 1, 2, 3).

  2. Interpret managerial accounting control functions including budgeting and cost allocation (MBA 1, 2, 3, 4, 5, 6).

  3. Analyze prevalent managerial accounting systems used in organizations (MBA ISLO 2, 3, 5).

  4. Compare integrated internal cost systems used in decision-making (MBA ISLO 1, 2, 3, 5, 9).

  5. Research, apply critical thinking, and communicate current issues in managerial accounting (MBA ISLO 3, 4, 7, 9).

  6. Work collaboratively and professionally with peers in completing teamwork assignments (MBA ISLO 8).

Learner Outcomes/ Assessments

The mission of the Hutton School of Business and the Robert W. Plaster Graduate School of Business is to foster academic excellence and student achievement at both the undergraduate and graduate levels. Students are provided with a strong academic foundation in business, and are prepared to become productive, competent, and ethical professionals. The Hutton School of Business and the Robert W. Plaster Graduate School of Business provides a learning environment that is characterized by student-oriented instructional methodologies and the development of leadership and life-long learning skills in its students.


At the Hutton School of Business and Plaster Graduate School of Business, the following broad-based goals for students have been developed:

  • Students will acquire the relevant disciplinary knowledge and competencies appropriate to their program of study.

  • Students will acquire effective business-related professional skills.

  • Students will be challenged to assess their personal values and connect them to ethical behaviors appropriate to their intended endeavors.

Based upon these broad-based goals, the Plaster Graduate School of Business has identified the following general intended student learning outcomes (MBA ISLO) for students: 

  1. Students will be able to demonstrate well-developed problem-solving skills.

  2. Students will be able to identify major theories and concepts in the areas of accounting, finance, management, and marketing.

  3. Students will be able to apply their findings from the major theories and concepts in the areas of accounting, finance, management, and marketing to organizational decision making.

  4. Students will be able to analyze the opportunities and challenges of global business issues.

  5. Students will be able to apply standards of ethical behavior in business to managerial decision making.

  6. Students will be able to apply appropriate technological and quantitative methods and tools to the solution of practical management problems.

  7. Students will be able to demonstrate advanced professional business communication skills.

  8. Students will be able to demonstrate well-developed organizational, leadership, and teamwork skills.

  9. Students will be able to integrate theory and practical application across business functional areas for the purpose of strategic analysis, planning, implementation, and control.

Course Website

Access to the course website is required via the iLearn portal on the University of the Cumberlands website: http://www.ucumberlands.edu/ilearn/

Books and Resources

Required Text(s):

  • Hilton, R., & Platt, D. E. (2020).  Managerial Accounting: Creating Value in a Dynamic Business Environment (12th ed.). New York, NY:  McGraw-Hill Education.

  • Please note that the McGraw-Hill Connect system that accompanies this textbook is REQUIRED. Various assignments will utilize the Connect learning system.

  • Other cases, articles, and readings as assigned by course professor.

Requirements and Policies

Academic Integrity/ Plagiarism

As a Christian liberal arts university committed to the pursuit of truth and understanding, any act of academic dishonesty is especially distressing and cannot be tolerated. In general, academic dishonesty involves the abuse and misuse of information or people to gain an undeserved academic advantage or evaluation. The common forms of academic dishonesty include:

  • Cheating – using deception in the taking of tests or the preparation of written work, using unauthorized materials, copying another person’s work with or without consent, or assisting another in such activities.

  • Lying – falsifying, fabricating, or forging information in either written, spoken, or video presentations.

  • Plagiarism—using the published writings, data, interpretations, or ideas of another without proper documentation

Plagiarism includes copying and pasting material from the internet into assignments without properly citing the source of the material.


Episodes of academic dishonesty are reported to the Vice President for Academic Affairs. The potential penalty for academic dishonesty includes a failing grade on a particular assignment, a failing grade for the entire course, or charges against the student with the appropriate disciplinary body.

Attendance Policy

When any student has exceeded 20% of the time prescribed for any class, that student will be automatically dropped from that particular class with the grade of “F.” This grade is placed on the official transcript of the student and is treated as a failing grade in calculating the grade point average. The definition of a class absence is a student’s failure to attend class for any reason. Instructors may count three times tardy or leaving early to be equal to one class absence. There are no excused absences, regardless of the reason for the class having been missed. However, faculty will make reasonable provisions to allow students to make up work if the absence is due to a university-sponsored function or a medical or family emergency that is documented in a timely manner. Allowance for students to make up work for other reasons is at each instructor’s discretion. A class absence does not excuse the student from being responsible for course work missed; the student is responsible for contacting the faculty member in order to make up class assignments. The Vice President for Academic Affairs is the authorized agent to consider any exceptions to the above regulations.

Participation Policy

Study after study has linked successful academic performance with good class participation. Those who assume positions of responsibility must “show up” in order to be effective. Therefore, students are expected to actively participate in intelligent discussion of assigned topics in all areas (Discussion Board Activities, Synchronous Sessions, Forums, Shared Papers, etc.) to help process course material and/or to demonstrate understanding of course content. Point adjustments will be taken for non-participation.

Disability Accommodations

University of the Cumberlands accepts students with certified disabilities and provides reasonable accommodations for their certified needs in the classroom, in housing, in food service or in other areas. For accommodations to be awarded, a student must submit a completed Accommodations Application form and provide documentation of the disability to the Disability Services Coordinator (Mr. Jacob Ratliff, Boswell Campus Center, Student Services Office Suite, [email protected]). When all paperwork is on file, a meeting between the student and the Coordinator will be arranged to discuss possible accommodations before accommodations are formally approved. Students must then meet with the Coordinator at the beginning of each semester before any academic accommodations can be certified for that term. Certifications for other accommodations are normally reviewed annually.

Academic Appeal

Both undergraduate and graduate students have the right to challenge a grade. If discussions with the course instructor and department chair do not lead to a satisfactory conclusion, students may file a formal written appeal with the Vice President for Academic Affairs, who will forward the appeal to the chair of the Academic Appeals Committee. This formal written appeal must be filed by the end of the 4th week of classes in the next regular term following the term in which the course in question was taken. The Academic Appeals Committee then gathers information from the student, the instructor, and any other relevant parties. The Committee will deliver its recommendation on the complaint to the Vice President for Academic Affairs. After reviewing this recommendation and concurring or amending it, the Vice President for Academic Affairs will inform the student and instructor of the disposition of the complaint no later than the last day of classes of the term in which the complaint was filed. Records of all actions regarding academic grade appeals, including their final disposition, are maintained by the Vice President for Academic Affairs and the Academic Appeals Committee. (Undergraduate Catalog/Graduate Catalog)

Appropriate Online Behavior

Prohibited learner conduct includes, but is not limited to the following:

Illegal Activities: Learners may not post, transmit, promote, or distribute content that they know is illegal or could reasonably be expected to know is illegal. Conduct that violates federal, state or local laws is prohibited.

Theft: Learners may not post, transmit, promote, or distribute content that violates copyright or other protected intellectual property rights. Unauthorized use of university property is prohibited. Theft or abuse of computer resources is prohibited.

Disrespect: Learners may not harass, threaten, or embarrass others. Learners may not post, transmit, promote, or distribute content that is racially, religiously, or ethnically offensive or is harmful, abusive, vulgar, sexually explicit, or otherwise potentially offensive. Learners must refrain from behavior that may be perceived as inappropriate, offensive, and unfair and must treat all other learners, faculty, staff, and administrators with respect at all times.

Dishonesty: Learners may not intentionally provide false information, forge, alter, or falsify documents. Learners may not represent the academic work of others as their own.

Learners engaging in prohibited conduct will be subject to disciplinary action, including, but not limited to: course failure, probation, suspension, or expulsion. Such sanctions may lead to additional academic and financial consequences. Learners who are unable to complete a course resulting from disciplinary sanctions, suspension or expulsion are not eligible for tuition refunds.

Student Responsibilities and Course Policies

  • The only authorized electronic means of academic, administrative, and co-curricular communication between University of the Cumberlands and its students is through the UCumberlands email system (i.e. Webmail). Each student is responsible for monitoring his/her University email account frequently. This is the primary email account used to correspond with you directly by the University; imperative program information is sent to this email account specifically from campus and program office.

  • Students should check for e-mail and class announcements using iLearn (primary) and University of the Cumberlands webmail (secondary).

  • Students are expected to find out class assignments for missed classes and make up missed work.

  • Students are expected to find out if any changes have been made in the class or assignment schedule.

  • Written work must be presented in a professional manner. Work that is not
    submitted in a professional manner will not be evaluated and will be returned as unacceptable.

    • There is a craft to writing. Spelling, grammar, punctuation and diction (word usage) are all tools of that craft. Writing at the collegiate level will show careful attention to these elements of craft. Work that does not exhibit care with regard to these elements will be considered as inadequate for college writing and graded accordingly.

  • Students are expected to take the examinations on the designated dates. If you are unable to take the exam on the scheduled date and know in advance, you are to make arrangements with your professor before the designated date. If you miss the exam, you must have a legitimate reason as determined by your professor.

Recognizing that a large part of professional life is meeting deadlines, it is necessary to develop time management and organizational skills. Failure to meet the course deadlines may result in penalties. Keep in mind that all deadlines are set using Eastern Standard Time (EST). Late assignments will NOT be accepted without prior permission of the instructor.

Course Activities and Experiences

Students are expected to:

• Review any assigned reading material and prepare responses to homework assigned.

• Actively participate in activities, assignments, and discussions.

• Evaluate and react to each other’s work in a supportive, constructive manner.

• Complete specific assignments and exams when specified and in a professional manner.

• Utilize learned technologies for class assignments.

• Connect content knowledge from core courses to practical training placement and activities.

Writing Expectations

Learning outcomes for candidates’ writing competencies include clarity of thought, discernment in planning and organization, and integration of evidence and criteria.

  • The instructor expects that students will have knowledge of appropriate forms of documentation and use it where appropriate. Current APA format and style is required for paper formatting and for crediting all sources that are not your own.

  • For guidance on APA formatting, please see the Publication Manual of the American Psychological Association, 7th Edition (the APA Manual). While there are many helps for APA style, this resource is the official guide to APA Style.

  • There is a craft to writing. Spelling, grammar, punctuation and diction (word usage) are all tools of that craft. Writing at the collegiate level will show careful attention to these elements of craft. Work that does not exhibit care with regard to these elements will be considered as inadequate for college writing and graded accordingly.

  • All assignments, unless otherwise instructed, should be submitted in APA format.

Links to Support

Orientation to I-Learn: Student training course on I-Learn, https://ucumberlands.blackboard.com/webapps/portal/frameset.jsp

Book Store: https://cumber.bncollege.com/shop/cumberlands/home

Library: http://www.ucumberlands.edu/library/

Academic Resources & Writing Center: www.ucumberlands.edu/learningcommons

Course Assignments and Evaluation

Course Evaluation

The student will be evaluated on the following basis:

  1. Welcome and Introduction Posting 20 points (2%)

  2. 6 Chapter Reading Quizzes 120 points (12%)

  3. 6 Chapter Problems Assignments 300 points (30%)

  4. 2 Article Research Papers & Discussions 340 points (34%)

  5. 1 Midterm Exam 100 points (10%)

  6. 1 Final Exam 100 points (10%)

  7. 1 Practical Connection Assignment 20 points (2%)

Total Possible Points: 1,000 points (100%)

Grading Scale

Graded work will receive a numeric score reflecting the quality of performance as given above in evaluation methods. The overall course grade will be determined according to the following scale: A= 90 – 100 (90% - 100%)

B= 80 – 89 (80% - 89%)

C = 70 – 79 (70% - 79%)

F < 69 (Below 69%)


Managerial Accounting Course Schedule


Week

Topics, Points Possible, and Due Dates

Week 1

June 29 –

July 5

Module 1: An Introduction to Managerial Accounting

Readings:

  • Chapter 1: The Crucial Role of Managerial Accounting in a Dynamic Business Environment

  • Chapter 2: Basic Cost Management Concepts

Assignments:

  • Welcome and Introduction (20 points total):

    • Individual Introduction Posting - 10 points - due by Wednesday, July 1, 2020

    • Responses to a minimum of five (5) other students - 10 points - due by Sunday, July 5, 2020

  • Week 1: Chapter Readings Quiz (Chs. 1, 2) – 20 points – due by Sunday, July 5, 2020

  • Week 1: Chapter Problems (Chs. 1, 2) – 50 points – due by Sunday, July 5, 2020

Week 2

July 6 –

July 12

Module 2: Product and Process Costing

Readings:

  • Chapter 3: Product Costing and Cost Accumulation in a Batch Production Environment

  • Chapter 4: Process Costing and Hybrid Product-Costing Systems

Assignments:

  • Week 2: Chapter Readings Quiz (Chs. 3, 4) – 20 points – due by Sunday, July 12, 2020

  • Week 2: Chapter Problems (Chs. 3, 4) – 50 points – due by Sunday, July 12, 2020

Week 3

July 13 –

July 19

Module 3: Activity-Based Costing

Readings:

  • Chapter 5: Activity-Based Costing and Management

  • Chapter 6: Activity Analysis, Cost Behavior, and Cost Estimation

Assignments:

  • Week 3: Chapter Readings Quiz (Chs. 5, 6) – 20 points – due by Sunday, July 19, 2020

  • Week 3: Chapter Problems (Chs. 5, 6) – 50 points – due by Sunday, July 19, 2020

  • Week 3: Article Research Paper and Discussion (170 points total)

    • Paper/Posting – 150 points - due by Friday, July 17, 2020

    • Post Response to minimum four (4) other students – 20 points - due by Sunday, July 19, 2020

Week

Topic

Week 4

July 20 –

July 26

Module 4: Cost Analysis - CVP and Variable Costing Analysis

Readings:

  • Chapter 7: Cost-Volume-Profit Analysis

  • Chapter 8: Variable Costing and the Measurement of ESG and Quality Costs

Assignments:

  • Week 4: Chapter Readings Quiz (Chs. 7, 8) – 20 points – due by Sunday, July 26, 2020

  • Week 4: Chapter Problems (Chs. 7, 8) – 50 points – due by Sunday, July 26, 2020

Week 5

July 27 –

August 2

Module 5: Budgeting and Standard Costing

Readings:

  • Chapter 9: Financial Planning and Analysis: The Master Budget

  • Chapter 10: Standard Costing and Analysis of Direct Costs

Assignments:

  • Week 5: Midterm Exam (Chs. 1-10) – 100 points – due by Sunday, August 2, 2020



Week 6

August 3 –

August 9

Module 6: Flex Budgeting and Responsibility Accounting

Readings:

  • Chapter 11: Flexible Budgeting and Analysis of Overhead Costs

  • Chapter 12: Responsibility Accounting and the Balanced Scorecard

Assignments:

  • Week 6: Chapter Readings Quiz (Chs. 11, 12) – 20 points – due by Sunday, August 9, 2020

  • Week 6: Chapter Problems (Chs. 11, 12) – 50 points – due by Sunday, August 9, 2020

  • Week 6: Article Research Paper and Discussion (170 points total)

    • Paper/Posting – 150 points - due by Friday, August 7, 2020

    • Post Response to minimum four (4) other students – 20 points - due by Sunday, August 9, 2020

Week

Topic

Week 7

August 10 –

August 16

Module 7: Responsibility Accounting and Decision Making

Readings:

  • Chapter 13: Investment Centers and Transfer Pricing

  • Chapter 14: Decision Making: Relevant Costs and Benefits

Assignments:

  • Week 7: Chapter Readings Quiz (Chs. 13, 14) – 20 points – due by Sunday, August 16, 2020

  • Week 7: Chapter Problems (Chs. 13, 14) – 50 points – due by Sunday, August 16, 2020

Week 8

August 17 –

August 20

Module 8: Analysis for Pricing and Capital Expenditure Decisions

Readings:

  • Chapter 15: Target Costing and Cost Analysis for Pricing Decisions

  • Chapter 16: Capital Expenditure Decisions

Assignments:

  • Week 8: Final Exam (Chs. 11-16) – 100 points – due by Wednesday, August 19, 2020

  • Practical Connection Assignment – 20 points – due by Wednesday, August 19, 2020

**Schedule is tentative in that your professor has the discretion to change the schedule with prior notification to the class.

Assignment Descriptions:

  1. Welcome & Introduction Posting: The purpose of this assignment is for students to learn more about each other and the professor, to help the class build a learning community, and to clarify expectations. The assignment requires students to post an initial introduction of themselves and then respond to at least five (5) other students.

  1. Prepare an initial posting and include the following information by the Wednesday due date (10 points):

  1. State your name and the city and state where you currently live.

  2. Provide an interesting fact about yourself

  3. Provide a brief summary on your background in business/accounting

  4. State any expectations you have for this course

  5. Provide any other interesting facts you wish to share

  1. Read your classmate’s postings

  2. Respond by commenting on a minimum of five (5) of your classmate’s postings by the Sunday due date (10 points). Note that this can also include reply posts to any postings by the course professor in the forum.

  3. See Course Schedule, Week One (1) for specific due dates of postings.

  1. Chapter Reading Quizzes: The purpose of this assignment is to assess what students have read in the assigned chapter readings for each week. The weekly quizzes are online, multiple choice, and timed. The reading quizzes may be facilitated through the testing/quiz function iLearn or through McGraw-Hill Connect. Students will have two (2) chances to take the quiz. Students may use their textbooks for this quiz; however, please note that it is a timed quiz, so it is imperative that students thoroughly read the chapter material before taking the quiz. Failure to read the required chapters prior to completing the required quizzes and exams will result in suboptimal performance on these course requirements. There is a total of six (6) quizzes worth 20 points each. Please see the Course Syllabus Schedule for specific due dates.

  1. Chapter Problems: The purpose of this assignment is for students to apply what they have read in the readings to various scenarios. The weekly chapter problems are provided through McGraw-Hill’s Connect online learning platform. The chapter problems are worth a total of 50 points each week and there are six (6) weekly sets of problems. Please see the Course Syllabus Schedule for specific due dates.

  1. Article Research Papers and Posting: This is a graduate course and students will be expected to research and write papers summarizing in their own words what they have found on current topics from the weekly readings. Research is a theoretical review of relevant literature and application of findings in the literature to a topic related to a specific industry, field, or business problem.

The research must be conducted using peer-reviewed trade or academic journals. While Blogs, Wikipedia, encyclopedias, course textbooks, popular magazines, newspaper articles, online websites, etc. are helpful for providing background information, these resources are NOT suitable resources for this research assignment.

Please Note: The UC Library staff are very helpful with assisting students in using the UC Online Library journal database. Please contact them if you have issues. In addition, the instructor has provided additional resources, including a research tutorial, in the “Course Resources” folder in the “Content” area of the course.

Assignment Requirements:

  1. Choose a research topic from the chapter readings or from the list provided by your professor.

  2. Research/find a minimum at least four (4), preferably five (5) or more, different peer-reviewed articles on your topic from the University of the Cumberlands Library online business database. The article(s) must be relevant and from a peer-reviewed source. While you may use relevant articles from any time frame, current/published within the last five (5) years are preferred. Using literature that is irrelevant or unrelated to the chosen topic will result in a point reduction.

  3. Write a four (4) to five (5) page double spaced paper in APA format discussing the findings on your specific topic in your own words. Note - paper length does not include cover page, abstract, or references page(s).

  4. Structure your paper as follows:

    1. Cover page

    2. Overview describing the importance of the research topic to current business and professional practice in your own words

    3. Review of the Literature summarized in your own words. Note that this should not be a “copy and paste” of literature content, nor should this section be substantially filled with direct quotes from the article. A literature review is a summary of the major points and findings of each of the selected articles (with appropriate citations). Direct quotations should be used sparingly. Normally, this will be the largest section of your paper (this is not a requirement; just a general observation).

    4. Practical Application of the literature. Describe how your findings from the relevant research literature can shape, inform, and improve current business and professional practice related to your chosen topic.

    5. Conclusion in your own words

    6. References formatted according to APA style requirements

  5. Attach your paper to the Discussion board by the Friday due date (150 points).

  6. Read and respond to at least four (4) other student postings by the Sunday due date (20 points).


Grading Criteria:

      • Content & Structure (75 points): All of the requested components are completed as assigned; content is on topic and related to managerial accounting, critical thinking is clearly demonstrated (few, if any, direct quotations from the source in the paper); scholarly research is demonstrated; topics and concepts gained from the assigned reading and/or from research is evident.

      • APA Formatting (30 points): Cover page, headings, in-text citations, page citations (page number citations required for specific information such as dates, years, list of items from article, names, numbers, statistics, and other specific information), and references are properly formatted.

      • Articles (25 points): Articles used are current and relevant (preferably published within last five (5) years and MUST be from peer-reviewed journal article publications. At least four (4) peer-reviewed journal articles are examined and analyzed in the paper.

      • Effective Communication (20 points): Communication is clear, concise, and well presented; scholarly writing is demonstrated; grammar, sentence structure, writing in third person, and word choice is used correctly.

      • Responses to Other Students (20 points): Substantive responses provided to a minimum of four (4) other students. Responses must provide substantive and meaningful discussion of the content of the other student’s paper and provide comments on the topic; responses must be one (1) to two (2) paragraphs long with a minimum of three sentences per paragraph.

      • Please Note: Plagiarism will not be tolerated. The paper must be written in your own words.

  1. Midterm and Final Exams: The purpose of the midterm and final exam is to assess your knowledge of the information covered in the previous weeks. The exams are online, multiple choice, and timed. Students may use their textbooks and assignment notes for these exams; however, please note that it is a timed exam, so it is imperative that students thoroughly read the chapters and review their material before taking the exam. There is a total of two (2) exams worth 100 points each. Please see the Course Syllabus Schedule for specific due dates.

  1. Practical Connection Assignment: At UC, it is a priority that students are provided with strong educational programs and courses that allow them to be servant-leaders in their disciplines and communities, linking research with practice and knowledge with ethical decision-making. This assignment is a written assignment where students will demonstrate how this course research has connected and put into practice within their own career.

Assignment:
Provide a reflection of at least 500 words (or 2 pages double spaced) of how the knowledge, skills, or theories of this course have been applied, or could be applied, in a practical manner to your current work environment. If you are not currently working, share times when you have or could observe these theories and knowledge could be applied to an employment opportunity in your field of study. 


Requirements:

Provide a 500 word (or 2 pages double spaced) minimum reflection.

Use of proper APA formatting and citations. If supporting evidence from outside resources is used those must be properly cited.

  • Share a personal connection that identifies specific knowledge and theories from this course.

  • Demonstrate a connection to your current work environment. If you are not employed, demonstrate a connection to your desired work environment. 

  • You should NOT, provide an overview of the assignments assigned in the course. The assignment asks that you reflect how the knowledge and skills obtained through meeting course objectives were applied or could be applied in the workplace. 


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