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Andrews
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Course Syllabus
ACCT610 999 MANAGERIAL ACCOUNTING, SPRING 2015.

LeRoy T Ruhupatty, PhD

Accounting, Economics & Finance

School of Business Administration

Andrews University

School of Business Administration

GENERAL COURSE INFORMATION

Course Name & Number :

Online Course Website :
Credit Hours
:

Video Recordings

Weekly Online Meeting

Consultation

Instructor
Email
Office Phone
Office Location
Library Website

:
:
:
:
:

ACCT610-999, Managerial Accounting

http://myaccountinglab.com/ Course ID: ruhupatti60797
3 Credit Hours
One semester credit hour at Andrews University is earned through academic
work during a period of fifteen weeks; averaging four hours per week in
graduate courses. Academic work contributes to established intentional learning
outcomes and is verified by evidence of student achievement. ACCT610-999
requires students to spend at least 4 hours/week (3 credit hours X 4 hours),
hence, throughout the semester (15 weeks) students should expect to spend 180
hours.
Weekly distribution of credit hours
Independent Student Work:
1.
Assignments
(180 minutes)
2.
End of Chapter Exercises
(90 minutes)
3.
Quizzes and Exam
(90 minutes)
4.
Readings
(210 minutes)
5.
Participation
(60 minutes)
Direct Faculty-Student Contact:
1.
Weekly online meeting and Video Tutorials topic highlights
(90 minutes)
TOTAL
(720 MINUTES)
This will be posted in Adobe Connect (http://andrews.adobeconnect.com). The
link will also be provided in MyAccountingLab.
At Adobe Connect website on Thursdays. 7.00-8.30 PM EST.
Links to the meetings will be posted on MyAccountingLab.
Students need to download ADOBE FLASH PLAYER
http://get.adobe.com/flashplayer/download, then,
Install ADOBE CONNECT Add-Ins Functions at
http://www.adobe.com/support/connect/updaters.html
Monday and Wednesday, 10.00 12.00 AM US Eastern Time
Skype video and instant messaging sessions.
Skype Contact Name: lruhupatty
Skype can be downloaded at http://www.skype.com/intl/en-us/home
LeRoy Ruhupatty, PhD
ruhupatt@andrews.edu
(269) 471-3583
Chan Sun Hall 215D

http://www.andrews.edu/library/RefDesk/research.html

PART 1: COURSE INFORMATION

Course Description
This course attempts to balance coverage of concepts, methods, and the uses of managerial accounting with a strong
emphasis on management decision-making. The course focuses on concepts and managerial uses of financial
information, rather than simply perfecting the accounting techniques. This course also attempts to highlight the
strategic effects of decisions, ethics, and new management accounting trends, thus, preparing students to face
challenges of today's workplace.

School of Business Administration

Prerequisite
ACCT502, Survey of Accounting
Textbook (Required)
1.

Horngren, C., Sundem, G., Burgstahler, D., Schatzberg, J., (2014), Introduction to Management Accounting 16 th
ed., Pearson.

ISBN-13: 9780133059748
This package consist of the textbook and access to MyAccountingLab. For ISBN and price information, please see
the listing at the Andrews University Bookstore www.andrews.edu/bookstore.
Students could also separately buy MyAccountingLab Access: MyAccountingLab -- Instant Access -- for
Introduction to Management Accounting, 16th Edition through MyAccountingLab website
(http://www.pearsonmylabandmastering.com/northamerica/myaccountinglab/students/get-registered/index.html)

2.

Troy, C and Ruhupatty, L. (2014), Scriptural Foundations for Accounting, Andrews University Press.

ISBN 978-1-940980-02-7 (Paperback)

ISBN 978-1-940980-03-4 (e-book)
This could be ordered online through Amazon.
Additional Reading (Not Required)
Warren, Reeve, and Duchac (2012), Financial & Managerial Accounting 11th ed., South-Western, CENGAGE
Learning.
Cafferky, M. and J. Wentworth (2010). Breakeven Analysis: The Definitive Guide to Cost-Volume-Profit-Analysis.
New York, Business Expert Press, LLC.
Course/Technical Requirements

This course will be delivered online through MyAccountingLab (http://myaccountinglab.com/)

To participate in this course students will need access to the Internet (DSL, LAN, or cable connection desirable)
and Web browser (Internet Explorer, Firefox, Safari).
Students will login into MyAccountingLab using the credentials they obtain upon registering with at
(http://myaccountinglab.com/)

MyAccountingLab Registration Instruction

Steps to register for MyAccountingLab is presented in the following page.

School of Business Administration

School of Business Administration

Computer Software Requirements

Web browser (Internet Explorer, Firefox, or Safari) is required as it serves as a platform for ADOBE
CONNECT.
Managerial Accounting deals with among many, cost-volume-profit analysis, sensitivity analysis, differential
analysis, budgeting, and variance analysis, hence, spreadsheet is a necessary application to ensure speed and
accuracy of the process. Understanding of spreadsheet operation and the aforementioned managerial accounting
concept is necessary.

Computers and Accessories Required

The followings are MyAccountingLabs system requirements:

All MyAccountingLab courses support both Windows or Macintosh operating systems and a supported version of
Microsoft Internet Explorer, Firefox, or Safari. System requirements may vary depending on your course.
To check the requirements for your specific course:
Go to the MyAccountingLab Browser Check.
Select your textbook from the drop-down menu and click Submit.
Click the System Requirements link on the first page of the Browser Check to review what you need.

Basic requirements for all MyAccountingLab courses:

Internet connection: Cable/DSL, T1, or other high-speed for multimedia content; 56k modem (minimum) for
tutorials, homework, and testing.
Memory: 64 MB RAM minimum
Monitor resolution: 1024 x 768
Plug-ins: You need certain plug-ins and players from the MyAccountingLab Browser Check (also found inside your
course)
MyAccountingLab provides supports for students:

Support Hours
Visit our Customer Technical Support website where you can:

Find Answers: Search frequently asked questions 24/7

Chat: Chat online with a live representative 24/7
Email: Ask a question via email and receive a detailed response, monitored 24/7
Phone: Student telephone support 12pm8pm ET,
M-F | 800-677-6337

A web camera and a head set is necessary to enable students to communicate with the instructor in a two
way video communications. The following is a suggested web camera and head set that fulfills this
requirements: Logitech Webcam: Logitech - QuickCam Communicate MP Webcam at BestBuy
Model: 960-000240 SKU: 8762975 with built-microphone and Headset: Logitech - H760 Wireless
Headset at BestBuy (Recommended) Model: 981-000265 SKU: 1215034
The head set alone may suffice if students would only like to communicate with the instructor in a two way
audio communications.
The quality of built-in computer web camera, microphone, and speakers varies from a computer model to
another, hence, to ensure quality communication, the aforementioned equipment, or its equivalent is necessary.
At least one computer system, either a desktop or laptop, is required for the course. Switching from one
computer application to another is necessary with only one computer system as students may need to switch
from watching video tutorials onto spreadsheet or other applications as necessary.

School of Business Administration

Technical Assistance

If students need technical assistance at any time during the course, or to report a problem with Learninghub,
please email dlit@andrews.edu or call 269-471-3960.

Course Structure

This course will be delivered entirely online through MyAccountingLab (http://myaccountinglab.com/).

Students are required to follow the schedules provided in the syllabus. Please use these schedules as guideline to
successfully complete this course. Most topics are covered in one (1) week time; students can adjust their pace
within the given week. Students are given a period of time to work on their Assignments, Discussion Questions,
& Examinations. There are submission-deadlines applied to each activity. Penalties will be applied to late
submissions. Examinations are time restricted. See grading section for more information. Never procrastinate if
you plan to be successful in this course.

PART 2: COURSE OBJECTIVES/OUTCOMES

Specific Objectives
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.

Understand the fundamental concepts necessary to help managers use accounting information to implement
strategies in an ethically responsible manner.
Understand cost behavior, its relationship with volume of production, and use this in in performing
managerial function.
Understand the strategic and operational use of activity-based costing.
Identify information relevant for decision making and use contribution margin technique for pricing
decision.
Able to take operational decisions based on differential cost analyses.
Prepare master budget, flexible budget, and conduct and use variance analysis in performing managerial
function.
Understand responsibility accounting and use it as management control system.
Know how to use tools for management control in decentralized organization.
Understand concepts of capital budgeting and use them in making managerial decisions
Understand cost behavior and cost drivers
Understand the significance of cost allocation for sound decision making.
Understand the accounting for overhead cost and its significance for sound decision making.
Understand cost accumulation methods: job order and process costing.

School of Business Administration

General Graduate Course Objectives
1.
2.

Students able to demonstrate the ability to use managerial accounting skill to effectively manage
organizational resource.
Students able to demonstrate the ability to solve problem in a critical, analytical, creative, and ethical
manner by:
a. identifying and formulating problem;
b. identify, evaluate, and analyze relevant information for problem solving;
c. propose alternative actions to solve problem;
d. identify appropriate actions that takes into account resource constraints and ethical standards; and
e. Implements the best course of action in an ethical manner.

Method of Online Instruction

Details of instructional method used are outlined in table 1.
Table 1: Details of Instructional Method
Forms

Descriptions

News Forum
(One-Way Communication)

Using Announcement Forum in MyAccountingLab to provide news and

announcement.

Weekly Online Meeting

(Two-Way Communication)

Weekly meetings to highlight the related material. This meeting will be used for
discussions, and tutorials on solving end of chapter exercises and problems.
Computer tools are part of this inter-disciplinary training and will be strongly
recommended to apply managerial accounting concept in decision making.
ADOBE CONNECT is necessary to view the tutorials while Microsoft Excel
will be used as a tool to ensure speed and accuracy in the application of
managerial accounting concepts.
Students do not need two computers for these sessions, however, computer skills
is necessary to be able to switch from one application to another.

Video recording of weekly

online meeting (One-Way
Communication)

Links to ADOBE CONNECT video recordings of the weekly online meetings

will be posted in MyAccountingLab. Students can watch the video at their
convenience by clicking the link in MyAccountingLab. Power point, Microsoft
Excel, Whiteboard, and Microsoft Words are utilized as necessary throughout
the video recording.

Online consultation
(Two-Way Video and Audio
Communication)

One-on-one two-way communication and discussion are designed for

instruction, Q&A, assignments and problem solving, and consultations. Skype
would be used to facilitate this sessions. Instructor will provide a set-time when
students can get online and have individual consultations.

Feedback and Review of

Assignments and End of
Chapter Exercise

MyAccountingLab provides immediate feedback and review of students

assignments and end of chapter exercises. Students are allowed three attempts,
hence, chance to review mistakes in the earlier attempts and do better in the later
attempts. The algorithmic nature of the assignments will ensure student assigned
the same type of questions, however, with different set of information. This
approach will allow students to learn through repetition and at the same time
earn good grades.
Student participation will be conducted through Discussion Board in
MyAccountingLab.

Student Participation

School of Business Administration

PART 3: TOPIC OUTLINE/SCHEDULE

The following course outline presents the course schedules.

Table 2: Topic Outline, Discussion Questions, Assignments, and Examinations

Date/Week
Week 1:
1/261/31/2015

Module
Focus on
Decision
Making

1/29/2015

2/12/4//2015
Week 2 :
2/2-2/7/2015

2/5/2015

2/82/11/2015
2/82/11/2015

Topics
Cost Behavior and CostVolume Relationships

Concepts to Read

Discussion Questions
(DQ) Due in MAL/(CA)
Class Activities

Assignments
Due in MAL

Identifying Resources,
Activities, Costs, and Cost
Drivers
Variable- and Fixed-Cost
Behavior
Cost Behavior: Further
Considerations
Cost-Volume-Profit
Analysis
Additional Uses of CostVolume Analysis
Contribution Margin and
Gross Margin
Appendix 2A: Sales-Mix
Analysis
Appendix 2B: Impact of
Income Taxes

Weekly Online
Meeting/Video
Recordings: Cost Behavior
and Cost-Volume
Relationships

Question 2-14;
2-16; 2-17; 2-43, 2-54, 2-21

2-A2; 2-A3
Focus on
Decision
Making

Measurement of Cost
Behavior

Weekly Online
Meeting/Video
Recordings: Measurement
of Cost Behavior

Cost Drivers and Cost

Behavior
Management Influence on
Cost Behavior
Cost Functions
Methods of Measuring cost
Functions
Appendix 3: Use and
Interpretation of LeastSquares Regressions
Question 3-25, 3:43, 3:49

3-A1; 3-A2
Quiz 1 covers topic from Week 1 and Week 2 and will be available on MAL on Sunday, 2/8/2015 and open until
Wednesday, 2/11/2015, 11.50 PM.

School of Business Administration

Week 3:
2/92/14/2015

Focus on
Decision
Making

2/12/2015

2/152/18/2015
2/15
2/18/2015
Week 4 :
2/162/21/2015

2/19/2015

2/222/25/2015
Week 5 :
2/232/28/2015

Cost Management Systems

and Activity-Based
Costing

Cost Management Systems

Cost Accounting Systems
Cost Terms Used for
Strategic Decision Making
and Operational Control
Purposes
Cost Terms Used for
External Reporting
Purposes
Traditional and Activitybased Costing
Activity-Based
Management: A Cost
Management System Tool
Appendix 4: Illustration of
Traditional and ActivityBased Cost Accounting
Systems.

Weekly Online
Meeting/Video
Recordings: Cost
Management Systems and
Activity-Based Costing

(DQ) Questions 4-33; 434.

(CA) Questions 4-38; 447; 4-42; 4-43; 4-45
4-A4; 4-B2

Quiz 2 covers topic from Week 3 and will be available on MAL on Sunday, 2/15/2015 and open until Wednesday,
2/19/2015, 11.50 PM.
Focus on
Relevant Information for
Concept of Relevance
Decision
decision Making: Pricing
Pricing Special Orders
Making
Decisions
Basic Principles for Pricing
Decisions
Influences on Pricing in
Practice
Cost-plus Pricing
Target Costing
Weekly Online
(DQ) 5-18; 5-23
Meeting/Video
Recordings: Relevant
(CA) 5-30; 5-A3; 5-56
Information for decision
Making: Pricing
Decisions.
5-A2; 5-A4
Focus on
Decision
Making

Relevant Information for

Decision Making:
Operational Decisions

Focusing on the Future and

Differential Attributes
Make or Buy Decisions
Deletion or Addition of
Products, Services, or
Departments
Optimal Use of Limited
Resources: Product-Mix
Decisions
Joint Product Cost: Sell or
Process Further
Keeping or Replacing
Equipment
Identify Irrelevant or
Misspecified Costs
Conflicts Between Decision
Making and Performance
Evaluation

School of Business Administration

2/26/2015

Pre-recorded Lecture/
Video Tutorials of
Selected Problems:
Relevant Information for
Decision Making:
Operational Decisions

There is no online meeting.

Link to a pre-recorded
lecture will be provided.
(Lecturer on conference
meeting)

(DQ) 6-9; 6-14; 6-19; 6-22

(CA) 6-36; 6-37; 6-38; 6-40

3/1-3/4/2015

6-A1; 6-A2; 6A3

3/1
3/4/2015

Quiz 3 covers topic from Week 4 5 and will be available on MAL on Sunday, 3/1/2015 and open until Wednesday,
3/4/2015, 11.50 PM.

Week 6 :
3/2-3/7/2015

Accounting
for
Planning
and Control

3/5/2015

3/83/11/2015
Week 7 :
3/93/12/2015

3/12/2015

3/15/2015
3/15
3/18/2015
3/15/2015

Budgets and the

Preparation of Master
Budget

Pre-recorded Lecture/
Video Tutorials of
Selected Problems:

Budgets and the

Organization
Types of Budgets
Preparing the Master
Budget
Budgets as Financial
Planning Model
Appendix 7: Use of
Spreadsheet Models for
Sensitivity Analysis
There is no online meeting.
Link to a pre-recorded
lecture will be provided.
(Exam 3 Schedule and
Lecturer on conference
meeting)

(DQ) 7-1; 7-4; 7-8; 7-22

(CA) 7-39; 7-42

7-A1
Accounting
for
Planning
and Control

Flexible Budgets and

Variance Analysis

Weekly Online
Meeting/Video
Recordings: Flexible
Budgets and Variance
Analysis

Using Budgets and

Variances to Evaluate
Results
Revenue and Cost
Variances
Role of Standards in
Determining Variances
Finding Explanations for
Variances
More Detailed analysis of
Flexible-Budget Variances
Overhead Variances

Final Exam covers topic

from Weeks 7 to 14.
Students will be informed
for time and venue.

(DQ) 8-6; 8-8; 8-9; 8-16; 817

(CA) 8-39; 8-40
8-B1; 8-B2

Quiz 4 covers topic for Week 6 & 7 and will be available on MAL on Sunday, 3/15/2015 and open until Wednesday,
3/18/2015, 11.50 PM.
Mid-semester Exam covers topic from Weeks 1 to 7. Students will be informed of time and venue.

School of Business Administration

Week 8 :
3/233/28/2015

Accounting
for
Planning
and Control

3/26/2015

3/29/2015
3/29
4/1/2015
Week 9 :
3/304/4/2015

Management Control
Systems, Responsibility
Accounting, and
Decentralized
Organization

Management Control
Systems
Management Control
Systems and
Organizational Goals
Designing Management
Control Systems
Controllability and
Measurement of Financial
Performance
Measurement of
Nonfinancial Performance
The Balanced Scorecard
Management Control
Systems in Service,
Government, and
Nonprofit Organizations
Future of Management
Control Systems
Centralization Versus
Decentralization
Performance Metrics and
Management Control
Measures of Segment
Performance
Economic Profit or
Economic Value Added
(EVA)
Incentive from Income,
ROI, or Economic Profit?
Transfer Pricing
Keys to Successful
Management Control
Systems

Weekly Online
Meeting/Video
Recordings: Management
Control Systems,
Responsibility
Accounting, and
Decentralized
Organizations

(DQ) 9-28; 9-14; 9-15; 9-24

(CA) 9-48
(DQ) 10-3; 10-5; 10-22; 1010; 10-24
(CA) 10-30; 10-35

9-A2; 9-A3, 10A1; 10-B3

Quiz 5 covers topic from Weeks 8 and will be available on MAL on Sunday, 3/29/2015 and open until Wednesday,
4/1/2015, 11.50 PM.
Capital
Budgeting

Capital Budgeting

Capital Budgeting for

Programs or Projects
Discounted-Cash-Flow
Models
Sensitivity Analysis and
risk Assessment in DCF
Models
The NPV Comparison of
Two Projects
Relevant Cash Flows
Income Taxes and Capital
Budgeting
Other Models for
Analyzing Long-Range
Decisions
Performance Evaluations
Appendix 11: Capital
Budgeting and Inflation

10

School of Business Administration

4/2/2015

4/5/2015

Weekly Online
Meeting/Video
Recordings: Capital
Budgeting

(DQ) 11-4; 11-12; 11-13;

11-14; 11-17
(CA) 11-39; 11-49

4/12/2015

11-A2; Problem
11-51
Submission of Business Project Assignment 1st Draft To be returned for corrections the latest, 1.5 weeks from submission date
(4/15/2015).
Product
Cost Allocation
General Framework for
Costing
Cost Allocation
Allocation of Service
Department Costs
Allocation of Costs to
Product or Service Cost
Objects
An ABC Approach
Allocation of Costs to
Customer Cost Objects to
Determine Customer
Profitability
Allocation of Central
Corporate Support Costs
Allocation of Joint Costs
and By-Product Costs
Weekly Online
(DQ) 12-5; 12-8; 12-21
Meeting/Video
Recordings: Cost
(CA) 12-51; 12-52; 2-53
Allocation
12-A1; 12-A3

4/12
4/15/2015

Quiz 6 covers topic from Weeks 9 and 10 and will be available on MAL on Sunday, 4/12/2015 and open until Wednesday,
4/15/2015, 11.50 PM.

Week 11 :
4/134/18/2015

Product
Costing

4/5/2015
Week 10 :
4/64/11/2015

4/9/2015

4/16/2015

Accounting for Overhead

Cost

Weekly Online
Meeting/Video
Recordings: Accounting
for Overhead Cost

Accounting for Factory

Overhead
Illustration of Overhead
Application
Problems of Overhead
Application
Variable Versus Absorption
Costing
Fixed Overhead and
Absorption costs of Product
Effect of Other Variances
Appendix 13: Comparisons
of Production-Volume
Variance with Other
Variances.
(DQ) 13-5; 13-6; 13-17
(CA) 13-51; 13-55

4/19/2015

13-A1; 13-A2

4/194/22/2015
4/20/2015

Quiz 7 covers topic from Weeks 13 and 14 will be available on MAL on Sunday, 4/19/2015 and open until Wednesday,
4/22/2015, 11.50 PM.
Submission deadline of Business Project Assignment

4/204/25/2015
4/26/2015

Final Exam Preparation Week

Final Exam covers topic from Weeks 7 to 14. Students will be informed for time and venue.

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School of Business Administration

PART 4: GRADING

Cut-off for final grades is as follows:

94-100%
90-93%
86-89%
83-85%
80-82%

A
AB+
B
B-

76-79%
70-75%
65-69%
50-64%
0-49%

C+
C
CD
F

Grading components and its descriptions are presented in Table 3:

Table 3: Grading Components and Its Descriptions
Grading
100 %
Criteria
Online Quiz

10%

Requirements

There are 7 (seven) quizzes for the course. Each quiz covers a portion of the
semesters material, hence, giving students the chance to have a better focus on
the reading materials. Schedule for the quiz is included in the course outline.
How do you prepare for the quizzes?
The quizzes examine students understanding of each learning objectives
outlined at the beginning of every chapter. Hence, students need to read the
textbook, understand the online video instructional materials and models,
postings on discussion board, do the class activities, and practice problem
solving exercises from the textbook before taking these timed-examinations.
How do you take the quiz?
Quizzes are administered in MyAccountingLab. They are time limited; hence,
students should ensure that they are aware of the time allowed for each exam.
Students are not allowed to receive any assistance from another party while
taking the exam, although, textbooks are allowed to be used for the exam.

Assignments

25%

Instructional Guideline
The assignments are similar to end of chapter materials that are designed to help
students apply relevant managerial accounting concepts. They are focused to
help students sharpen decision making skills.
How do you do the chapter assignments?
The assignments are administered in MyAccountingLab. Students are allowed 3
attempts on each question. Late assignments will be penalized with a 15% of the
final assignment score.
Please take note of the academic honesty code outlined in the course
requirement section.

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School of Business Administration

Participation

10%

Business Project
Proposal
Group Work

20%

Mid-semester
and Final
Examination

35%

Student participation through discussion questions is graded. Discussion

questions are posted in MyAccountingLab Discussion Board.
Each student is required to contribute at least once to every discussion question.
Students earn more points by being more active in discussion forums. Note that
a topic may have more than one discussion questions. Postings should be well
thought off - showing reasoning. Agreeing or disagreeing without providing
reasoning will not earn any participation credit. Participating in discussion
question only earns participation credit if it is done within the scheduled week
(See course outline for schedule discussion questions).
There are 13 (thirteen) topics, hence, each student should have at least 26
posting through-out the semester to earn a full 15% participation grade.
Students will be divided in groups and required to develop business proposal that
includes the proposed business cost structure, level of operating leverage,
pricing, estimated break-even point, evaluation of the profitability of this project
using capital budgeting technique(s). The development of the cost structure will
need to show estimation process of direct material cost, direct labor cost, and
factory overhead. Proposed allocation of indirect costs to cost objects need to be
clearly illustrated and explained.
Mid-semester and Final examination grade will be averaged and will contribute
to 35% of the course final grade. The time and venues for these exams will be
announced upon coordination with the program coordinator. These are closed
book exams and students will not be allowed any help/hints. These exams will
test students conceptual understanding

PART 5: COURSE REQUIREMENTS

Learning
Learning is Students Responsibility. The instructor cannot make students learn. Learning takes place within the
realm of students knowledge boundary and, thus, it is the students responsibility to learn and ensure value from
their enrollment in this course. The instructor can only facilitate learning by directing students to new information
and facilitating discussions by talking about the material and not delivering the materials.
It is the students responsibility to review the materials. The planned course coverage and schedules are provided in
this course syllabus. This should be used as a guide to students reading and doing the assigned activities and
assignment before class session. It is expected that students in this course will display learning maturity by taking
responsibility of their own learning.

Communication with the Instructor

It is important to remember that while the Internet is available 24 hours a day, your instructor is not. You can expect
that your instructor will respond to e-mail message to you within 2 business days during the week and may not be
available to respond on weekends.

Maintain Professional Conduct

The classroom is a professional environment where academic debate and learning take place. Your instructor will
make every effort to make this environment safe for you to share your opinions, ideas, and beliefs. In return, you are
expected to respect the opinions, ideas, and beliefs of other studentsboth in the face-to-face classroom and online
communication.
Students have the right and privilege to learn in the class, free from harassment and disruption.

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School of Business Administration

Consultation
Consultation is encouraged to be done through Skype, either instant messaging or video conferencing. Consultation
session should be used by students to clarify concepts, clarify discussion questions, clarify assignments, or discuss
relevant business issues. Schedule consultation time is set at 10.00 AM 12.00 PM Monday & Wednesday. The
instructors Skype username is lruhupatty. Students should add the instructor to their contact list to be able to
communicate through Skype. Due to differences in time-zone and work schedules, some students will not be able to
consult during the scheduled consultation time. These students should make special arrangement to accommodate
their consultation needs.

Academic Honesty
Cheating/plagiarism will not be tolerated. Please refer to the Andrews University policy on Academic Integrity (see
page 38 of the 2012-13 Bulletin). Dishonest actions includes but not limited to 1) using media from any

source or medium, including the internet with the intent to mislead, deceive or defraud, 2) presenting
anothers work as ones own, 3) using materials during a quiz or examination other than those
specifically allowed by the teacher or program, 4) copying from another student during a regular or takehome test or quiz. Also in the interest of academic honesty, the instructor does not work out private arrangements
for extra credit with students who, toward the end of the semester, fear for their final grade. It is illegal, unethical,
and unfair to other students. Granting extra credits at the end of the semester is considered a process of rewarding
poor performance which is against our effort to promote quality. Instead of requesting extra credit at the end of
semester, students should continuously monitor their performance and take actions as necessary to ensure they are
meeting their objectives.

Important Guidelines to Remember in Class Participation

As you participate in online discussion forums and chat, it is important to remember some basic things about online
communication. Consider some traditional communication that you may have experienced:

If you send a personal letter to someone it is private communication between you and the recipient unless the
recipient shares the letter with others
If you put a notice on a bulletin board in the student union, it becomes publicly visible by anyone who visits the
bulletin board
When you chat with a group of friends at the coffee shop, students sitting nearby can hear your conversation
The same concepts translate into the online environment:
E-mail is private communication between the sender and receiver(s) but can easily be made public by the
receiver(s) if they share the message with others
Discussion forums and blogs are public spaces
Chat is public and may involve multiple talkers and listeners as well as eavesdroppers

Verbal & Non-verbal

It is important to remember that you will not have the non-verbal cues that you get in the traditional face-to-face
classroom and neither will your instructor.
Your instructor cannot see the confused, frustrated, or unhappy expressions on your face if you encounter problems.
You MUST communicate with your instructor so that he/she can help.
To make the experience go smoothly, remember that youre responsible for:
Initiating more contact
Being direct, persistent, and vocal when you dont understand something
Communicating often and early

Professionalism
Students are expected to behave in a professional manner as if students are in a business meeting with client or
company management. Professionalism consists of:
1.

Meeting assignment by deadline.

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2.

3.

Social skill is a necessity in the workplace. Professionals have been passed for promotions or even
dismissed from work because of inability to work with others. All students are expected to respect
fellow on-line classmates and the instructor by communicating in a professional manner. Use of
respectful language and respect of others ideas are expected. Difference in opinions is expected,
however, expressing disagreement should be done in a courteous manner. The instructor will
communicate privately with the related students to resolve issues in this area as it arise.
Giving extra credit is a process of rewarding poor performance and, thus, no extra credit will be
granted. Instead of requesting extra credit at the end of the semester, students should plan to do well
during the semester and continuously check his/her performance to ensure it goes according to plan.

Statement Regarding Students With Disabilities

Andrews University accepts and appreciates diversity in its students, including students with disabilities.
Accordingly, students with documented disabilities are encouraged to inform the University of their disability and
enter into a dialogue regarding ways in which the university might reasonably accommodate them. If students
qualify for accommodations under the Americans with Disabilities Act, please inform the instructor as soon
as possible for referral and assistance in arranging such accommodations.

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