COLLEGE OF DUPAGE FALL 2014

ACCOUNTING 1150 Net 03

12 week Session 9/16/14 to 12/19/14
SYLLABUS for Professor Capozzoli
Professor: Lisa Capozzoli
Office Location BIC 1733D
Contact: capozzol@cod.edu
630-942-3400
Office hours: Thursday 5-6pm and 8-9pm
Virtual hours: Monday through Friday 8am to 9am
Please contact me at capozzol@cod.edu during virtual hours
Course Description: An introduction to managerial and cost concepts. A study of the
accounting cycle of manufacturers emphasizing the recording of business transactions relating
to the manufacture of inventory and the preparation of financial statements. Emphasis is also
placed on analysis of cost behavior, budgeting concepts, standard cost systems, variance
analysis, and the use of accounting information to make decisions. (4 semester hours)

Course Objectives:
Upon successful completion of the course the student should be able to do the following:
1. Identify and explain key managerial accounting concepts and principles
2. Analyze and record business transactions common to the manufacture of inventory in

Job-order costing systems

Process costing system

3. Prepare accrual-basis financial statements for manufacturers

4. Explain common cost classifications and apply cost behavior concepts using cost-volumeprofit analysis
5. Explain the budgeting process and prepare a variety of budgets
6. Explain and apply the concepts underlying the standard costing systems, including the
analysis of variances
7. Explain decentralization and apply related performance measurement concepts
8. Identify relevant costs and prepare analysis of costs and benefits considered in operational
decisions
ACC 1150 Net 03 Syllabus Fall 2014 12 weeks

9. Explain the capital budgeting process and apply a variety of methods to make such
decisions
10.Use Accounting to make management decisions.

Plagiarism /Academic Dishonesty Policy

I expect you to do your own work on all individual projects and homework assignments
quizzes and exams. Any academic dishonesty will result in failure of this class.
If you haven't done so already, you should read the section entitled, "Students Rights and
Responsibilities," in the COD catalog. Disciplinary action will be pursued in all instances in which
it is determined that academic dishonesty has occurred. Academic dishonesty may include, but
is not limited to, violations of the following standards. All work submitted for credit must be
completed and the exams taken by the student who is registered for the course. Students are
expected to rely on their own abilities when completing assignments and taking exams. In this
regard, students may not submit someone else's work as their own and may not assist or obtain
the assistance of others in connection with graded assignments and exams. Further, students
are expected to maintain high ethical standards. As such they should not accept from or give to
others or otherwise use an inappropriately obtained copy of an exam or answer key. Students
guilty of academic dishonesty will fall the course.

ACC 1150 Net 03 Syllabus Fall 2014 12 weeks

Required Course Materials:

TEXT
Managerial Accounting, Custom
Edition for College of DuPage with
MyAccounting
AccountingLab
lab
My

ISBN
9781269221511

NOTES
Publisher: Pearson
Learnings
Solutions Author: Braun
and Tietz

You must obtain the correct materials to succeed in this course. The ISBN numbers are
provided to assist you in obtaining your textbooks. Make sure that you obtain the correct
books and that you receive them prior to the first day of class.

You may want to bring a copy of this page with you when you purchase
your books in a bookstore. The ISBN numbers have been provided to
assist you with this. You are expected to have your texts the first day of
class so be careful as ordering on-line sometimes involves a longer
shipping time frame.

Grading Policy:
You must complete each chapters homework assignment as listed on the assignment table,
complete the related quiz for each of the chapters and complete all three exams to successfully
complete the course. You will be assigned a course grade based on the total number of course
points earned. Course grades will be assigned as follows:

Letter Grade

Points Earned

900-1000

800-899

700-799

600-699

Less than 600

ACC 1150 Net 03 Syllabus Fall 2014 12 weeks

Breakdown of Course Points:

Activity
Chapter 1 Quiz
Chapter 2 Quiz
Chapter 3 Quiz
Chapter 4 Quiz
Exam#1 Chapters 1-4
Chapter 5 Quiz
Chapter 6 Quiz
Chapter 7 Quiz
Chapters 8 Quiz
Chapter 9 Quiz
Exam #2 Chapters 5-9
Chapter 10 Quiz
Chapter 11 Quiz
Chapter 12 Quiz
Chapter 13 Quiz
Chapter 14 Quiz
Exam #3 Chapters 10-14
Written Project
Homework
Total

Points
15
15
15
15
150
15
15
15
15
15
150
15
15
15
15
15
150
40
300
100
1000

Deadlines:
Deadlines have been established for homework, quizzes, and exams. NO LATE WORK WILL
BE ACCEPTED. Please refer to the assignment table (see below) for the deadlines.

Quizzes & Exams:

To allow your instructor to evaluate your proficiency relating to each of the chapter instructional
objectives, you will be required to take a quiz for each chapter and also three exams. You must
complete the exams and quizzes prior to the deadline stated in the assignment table.
No late homework, quizzes, or exams will be accepted. The My Accounting Lab
homework MUST be completed prior to taking the related unit chapter quizzes/exam.
Quizzes and exams are comprised of multiple-choice questions that relate to the material
covered in the related chapters. You will take quizzes and exams online by selecting the
"Quizzes and Exams tab in your course.
Detailed instructions for taking the quizzes and exams are contained on the Quizzes and Exams
Tab.

ACC 1150 Net 03 Syllabus Fall 2014 12 weeks

Homework:
You are required to submit select exercise and problems based on the text book using My
Accounting Lab See the assignment table below for additional information on homework
submission deadlines As part of the homework assignments, there are media demo docs
included in each chapter which need to be viewed in order to complete the assignments. There
are points assigned to the media demo docs.

Satisfactory/Fail (S/F) Grade Option

The S/F grade option is available to students in this course. This option may be selected and
apply only under the following conditions:
1.
You must submit a written request to select this option to the instructor before
taking the first exam. You must contact the instructor and make arrangements to sign a
Satisfactory/Fail Grade Option Form, which has been prepared and signed by the
instructor, to confirm the selection of the "Satisfactory/Fail" grading option.
2.
You must complete all course assignments, quizzes and exams and have
earned the minimum number of points required to earn a grade of "C," as set forth in the
course syllabus, to receive a satisfactory or "S" grade. If you have not earned the
minimum number of points required for a grade of "C," a grade of "F" will be assigned.
The satisfactory or "S" grade does not affect your GPA; the fail or "F" grade is considered
when your GPA is computed.
3.
The instructor will submit the Satisfactory/fail Grade Option Form to the
Records Office with the final grade reports. Satisfactory/Fail grades will not be changed
to letter grades once the Records Office has received the Satisfactory/Fail Grade Option
Form.
If you are considering this option, please note that students working towards an associate's
degree may apply a limited number of satisfactory or "S" credit toward these degrees (as set
forth in the C.O.D. catalog). Also, if you plan to transfer, please meet with an adviser or
counselor to discuss this option. Some colleges and universities do not award transfer credit for
"S" grades.

Incomplete Grade Policy:

If you may find that you are unable to complete the course by the end of the semester for some
unavoidable reason you may request an incomplete grade. Incomplete grades will only be given
for extreme situations. If your instructor grants you an incomplete you will be given additional
time to complete the course only under conditions set forth below. If you meet these conditions,
you will be assigned an incomplete or "I" grade at the end of the semester. The "I" grade will
remain on your transcript until course completion, or until the deadline for completion passes, as
discussed below.
1.
2.

You must demonstrate you have a legitimate reason for requesting additional time to
complete the coursework such as a personal medical condition.
You may not request an incomplete unless you have completed all of the required
activities (related assignments and exam) relating to the first nine chapters (see course
materials for list of activities by chapter). In addition, you must have earned at least 70%
of the related points.

ACC 1150 Net 03 Syllabus Fall 2014 12 weeks

3.

You must contact the instructor to request an incomplete contract, which must be
agreed to and returned to the instructor with your signature on or before the deadline
date set forth above (completion of assignments through unit 2), A grade of "I" will not
be assigned unless the student submits the incomplete contract by this date. The
incomplete contract will indicate the work to be completed and the complete ion date
(typically two to three weeks after the end of the semester at the discretion of the
instructor). The instructor will submit a Grade Change Form to replace the "I" grade with
a letter grade under the following conditions:

You (rather than the Instructor) are responsible for ensuring that all incomplete
work has been completed and submitted by the deadline specified on the
incomplete contract
Once you have completed the remaining course requirements, the instructor will
change the "I" grade to the appropriate letter grade as set forth under Grading
Policy
If you do not complete the remaining coursework by the deadline date specified in
the incomplete contract, the "I" grade previously assigned will be changed to a
grade of "F." The original deadline for completing the remaining coursework that is
set forth on the incomplete contract will not be extended.

Withdrawal Policy:

Course Withdrawals - The last day to withdraw from this class is 11/17/2014. After
that date, students may file a Petition for Late Withdrawal through the Registration Office.
Petitions for Late Withdrawal will be granted for extenuating circumstances only,
including student illness, death in the immediate family, family emergencies, call to active
duty, or other appropriate extenuating circumstances The student will be required to
provide appropriate documentation for all requests for Late Withdrawal. Prior to
withdrawing from this class, students are encouraged to speak with the instructor.

Medical Withdrawals - If you who wish to explore the possibility of withdrawing from the
course for medical reasons, you must contact the Health and Special Services office
before the end of the semester. Verification from a physician or medical institution is
typically required. The Director of Admissions, Registration and Records will determine
the percent of refund, if any, upon receipt of the required information from the Health and
Special Services Office.

Administrative Withdrawals-At the discretion of the Instructor, students not actively

pursuing the completion of work objectives may be withdrawn from the class by the
Instructor any time up to two weeks prior to the end of the term and given a grade of "W."

ACC 1150 Net 03 Syllabus Fall 2014 12 weeks

ASSIGNMENT TABLE
UNIT 1 DUE DATE 10/14 AT 11PM
My Accounting Lab: See
Assignments At:
Quizzes

Due by
11:00
PM

MAL Homework Chapter 1

Quiz 1

10/14

Ch 2

MAL Homework Chapter 2

Quiz 2

10/14

Job Costing

Ch 3

MAL Homework Chapter 3

Quiz 3

10/14

Activity Based
Costing

Ch 4

MAL Homework Chapter 4

Quiz 4

10/14

Topic

Introduction to
Managerial
Accounting
Building Blocks of
Managerial
Accounting

Read
Text

http://pearsonmylabandmastering.com

Ch 1

Exam 1: Chapter 1-4 and Homework and Quizzes for Chapters 1-4 are due on
10/14 at 11pm

10/14
at
11pm

UNIT 2 DUE DATE 11/11 AT 11PM

Process Costing

Ch 5

MAL Homework Chapter 5

Quiz 5

11/11

Cost Behavior

Ch 6

MAL Homework Chapter 6

Quiz 6

11/11

Cost-Volume-Profit
Analysis

Ch 7

MAL Homework Chapter 7

Quiz 7

11/11

Relevant Costs for

Short Term
Decisions

Ch 8

MAL Homework Chapter 8

Quiz 8

11/11

The Master Budget

Ch 9

MAL Homework Chapter 9

Quiz 9

11/11

Written Project Due Submit in

Blackboard
Exam 2: Chapters 5-9 and Homework, Quizzes for Chapters 5-9 and Written
Project due 11/11 at 11pm,
ACC 1150 Net 03 Syllabus Fall 2014 12 weeks

11/11
11/11
at
11pm

UNIT 3 DUE DATE 12/16 AT 11PM

Performance
Evaluation

Ch 10

MAL Homework Chapter 10

Quiz 10

12/16

Standard Costs and

Variances

Ch 11

MAL Homework Chapter 11

Quiz 11

12/16

Capital Investment
Decisions

Ch 12

MAL Homework Chapter 12

Quiz 12

12/16

Statement of Cash
Flows

Ch 13

MAL Homework Chapter 13

Quiz 13

12/16

Financial Statement
Analysis

Ch 14

MAL Homework Chapter 14

Quiz 14

12/16

Exam 3: Chapter 10-14 and Homework and Quizzes for Chapters 10-14 are due
on 12/16 at 11pm

ACC 1150 Net 03 Syllabus Fall 2014 12 weeks

12/16

ACC 1150 Net 03 Syllabus Fall 2014 12 weeks

ACC 1150 Net 03 Syllabus Fall 2014 12 weeks