Charter Oak State College

Syllabus
Course Number/Title: ACC 102: Managerial Accounting
Fall 2007 Online 15 weeks
August 27 to December 8, 2007
(This is a preliminary syllabus. The final syllabus will be posted in your Blackboard course on
the first day. Please check for any changes.)
Instructor Name: Tony Pranzo
E-mail Address: apranzo@faculty.charteroak.edu
My preference for all course-related communication is by email; however, if there is a real need to talk to
me, please send me an email and indicate your telephone number and the best time for me to call you
and the subject matter.

Course Description: This course provides a practical understanding of the use of accounting by
management in planning and controlling operations in all functions of an enterprise, and in choosing
among alternative courses of action. Students will use accounting and other quantitative and qualitative
concepts to prepare reports for decision-making purposes. Topics covered include revenue analysis;
business progress evaluation; preparation of operating budgets; and evaluation of capital investment
proposals. Students will be exposed to the ethical and global aspects of managerial accounting as they
affect performance and investment evaluations.
Prerequisite: ACC 101 Financial Accounting within 2-3 years or by permission from the

instructor.
Course Outcomes: Upon successful completion of this course, students will be able to:
use accounting and other quantitative and qualitative concepts to prepare reports for decision-making
purposes.
Analyze revenue and cost data to determine their relevance to decision making, and how they vary
with volume of activity.
Use performance evaluation methods to measure a businesss progress against particular goals.
Prepare operating budgets using the budgeting process, and be able to produce basic sales, purchases,
production, and cash budgets for typical organizations.
Evaluate capital investment proposals using state-of-the-art techniques.
Required Materials: Text Financial and Managerial Accounting, the Basis for Business Decisions, 14th
Edition 2008 by Williams, Haka, & Bettner, Publisher McGraw-Hill Irwin. This Text was used for
Financial Accounting (Two for the price of one!!). !!). The Study Guide, ISBN: 0073268151,

(Optional) is available through Amazon.com.

Structure of Course:
I will begin each week with a presentation to help highlight the important issues. I will refer to certain
sections of the Text to reinforce important concepts e.g. see pp. 603/5. In addition, my presentation will
attempt to give real life analogies/stories, some of which I experienced during my 25 years in Corporate
America.
Each week will include a multiple choice test to help reinforce what was learned in the assigned chapters.
They will be graded. Regarding the multiple choice questions, each week will be a stand-alone. I suggest
you read my eloquent presentations first and then the chapters. When complete, it helps to do the SelfTest Questions and study the Demonstration Problems at the end of each chapter (Check your answers).
Do not submit to instructor).
Course Requirements:
Read and study the chapters listed for each Unit. Complete the Self-Test at the end of each chapter, study
the Demonstration Problem and answer the Your Turn cases embedded within each chapter . Access the
authors Website for additional support.

Unit tests will be posted in Assignments. Please submit the multiple choice and post the
exercises/problems to the digital drop box on or before the due date.The deadline is 24:00 hrs on
the due dates indicated below. Discussion Board postings and interaction with your classmates
due at the same time as the Unit tests. I will respond to each student by email with my
comments and grades. At times I will interact on the threaded discussion board. I will always
post my comments. I will respond within 48 hours but usually much sooner. Late tests will incur
a daily deduction of ten points. Quizzes submitted after three days will earn a zero.
Grading Criteria: Assignments due dates are expected to be honored. Failure to meet deadlines will
result in a grade reduction. Final course grades will be determined on the following basis:
Unit Assignments consisting of multiple choice tests & exercises/problems
(post the exercises/problems to Digital Drop Box)
50%
Discussion Board Participation
10%

Midterm Exam Oct. 10/14 on BB Units 1 - 5

Final Exam Wednesday through
Saturday Dec. 5-8 on BB Units 7 - 11

20%
20%

Now we are ready to go!! Good luck. As we work together, we will create a rewarding learning
experience.
If you have questions during the course, please e-mail me at: apranzo@faculty.charteroak.edu
Please note: You will find the Assignments on BlackBoard left hand side titled Assignments.
Once you access you will see:
Where to find Unit Tests Exercises/Problems

Unit Tests Methodology:

When you access the Unit Tests, you will see Instructions. You will see them only when you
click on the Unit Test. Please read them carefully, they include the exercises/problems which are
to be completed and posted in the digital drop box.
You must create a document (Word or Excel only) to post your exercise/problem answers to
the digital drop box.

Only one digital drop box posting with one document per Unit. Cannot click on more then
one per student per Unit. Thanks.

Aug. 27

Purchase text and supporting materials. Study BB and course

requirements

Sept. 3 Unit 1
Topics: Managerial Accounting: A Business Partner
Readings: Chapter 16
Assignment: Multiple Choice Questions & Problems.

Due on or before Sunday Sept. 9th

Discussion Board: Case 16.2 pp. 765/6 The Meadowbrooke Miracle.

Due on or before Sunday Sept. 9th

Sept. 10 Unit 2
Topics: Job Order Cost Systems and Overhead Allocations
Readings: Chapter 17
Assignment: Multiple Choice Questions & Problems.

Due on or before Sunday Sept. 16th

Discussion Board: Case 17.3 p. 812 The Bidding Wars.

Due on or before Sunday Sept. 16th

Sept. 17 Unit 3
Topics: Process Costing
Readings: Chapter 18
Assignment: Multiple Choice Questions & Problems.

Due on or before Sept. 23rd

Discussion Board: Case 18.1 p. 849 Evaluation of a Cost System: Does it meet the Companys
Needs? Due on or before Sept. 23rd

Sept. 24 Unit 4
3

Topics: Costing, The Value Chain

Readings: Chapter 19
Assignment: Multiple Choice Questions & Problems.

Due on or before Sunday Sept. 30th

Discussion Board: None this week.

Oct. 1 Unit 5
Topics: Cost-Volume-Profit Analysis
Readings: Chapter 20
Assignment: Multiple Choice Questions & Problems.

Due on or before Sunday Oct. 7th

Discussion Board: Case 20.1 p. 925 CVP from Different Points of View

Due on or before Sunday Oct. 7th

Oct. 8 Midterm Exam

A week to study for the Midterm Exam Wednesday through Sunday Oct. 10 14
Chapters 16 20
Oct. 15 Unit 6
Topics: Incremental Analysis
Readings: Chapter 21
Assignment: Multiple Choice Questions & Problems.

Due on or before Sunday Oct. 21st

Discussion Board: Case 21.1 p. 959 Factors that limit capacity

Due on or before Sunday Oct. 21st

Oct. 22 Unit 7
Topics: Responsibility Accounting and Transfer Pricing.
Readings: Chapter 22
Assignment: Multiple Choice Questions & Problems.

Due on or before Sunday Oct. 28th

Discussion Board Case 22.2 pp. 999/1000 An Ethical Dilemma.

Due on or before Sunday Oct. 28th

Oct. 29 Unit 8
Topics: Operational Budgeting
Readings: Chapter 23

Assignment: Multiple Choice Questions & Problems.

Due on or before Sunday Nov. 4th

Discussion Board: Case 23.2 pp. 1045/6984 An Ethical Dilemma.

Due on or before Sunday Nov. 4th

Nov. 5 Unit 9
Topics: Standard Cost Systems
Readings: Chapter 24
Assignment: Multiple Choice Questions & Problems.

Due on or before Sunday Nov. 11th

Discussion Board: Case 24.1 pp. 1085/5 Its Not My Fault

Due on or before Sunday Nov. 11th

Nov. 12 Unit 10
Topics: Rewarding Business Performance
Readings: Chapter 25
Assignment: Multiple Choice Questions & Problems.

Due on or before Sunday Nov. 18th

Discussion Board: None this week

Nov. 19 Unit 11
Topics: Capital Budgeting
Readings: Chapter 26
Assignment: Multiple Choice Questions & Problems.

Due on or before Sunday Nov. 25th

Discussion Board: Case 26.2 p. 1156 Dollars and Cents verses a Sense of Ethics

Due on or before Sunday Nov. 25th

Nov. 26 Review and study for Final Exam

Dec. 3 Final Exam

Study for Final Exam Wednesday through Saturday Dec. 5-8.
Chapters 21 26
5

Charter Oak State College

Institutional Grading Policy
Letter Grade
A
AB+
B
BC+
W
I

AU
P

Range (%)
Grade Point
Letter Grade
Range (%)
Grade Point
93.0-100.0
4.0
C
73.0-76.9
2.0
90.0-92.9
3.7
C70.0-72.9
1.7
87.0-89.9
3.3
D+
67.0-69.9
1.3
83.0-86.9
3.0
D
63.0-66.9
1.0
80.0-82.9
2.7
D60.0-62.9
0.7
77.0-79.9
2.3
F
0.0-59.9
0.0
Withdrawal - Student officially withdrew in writing from the course.
Incomplete - For video-based or practicum only. Issued with the approval of the
instructor and the Director, Distance Learning Program or the Distance Learning
Administrator when, due to special circumstances, a student is granted an extension.
Online students are not entitled to extensions. Special rules apply to Financial Aid
students.
Audit - Allowed if the instructor of the course grants permission prior to registration. An
audit grade cannot be changed to a letter grade after the course begins, nor can a letter
grade be changed to an audit grade after the course begins.
Pass Students do not have an option of electing to take a course as Pass/Fail. P
grades are allowed for courses that have been approved by the Academic Council as
Pass/Fail.

Grading Rubric for Discussion Postings

10 (Excellent)

9 (Good)

8 (Fair)

7 (Poor)

Contribution to
the
Classroom

Posting is insightful,
thorough, and
interesting.

Posting is
thorough and
interesting.

Posting is
interesting but
lacks insight and
depth.

Posting is
uninteresting
and/or too brief
for the
assignment.

Inspires Reply
Postings from
Other Students

A serious effort is
made to frame the
discussion posting in
such a way as to
encourage others to
reply. Posting
generates questions
and opens up new
avenues for
discussion.

A serious effort is
made to frame
the discussion
posting in such a
way as to
encourage others
to reply.

Some effort is
made to frame the
discussion posting
in such a way as to
encourage others to
reply.

No effort is
made to frame
the discussion
posting in such
a way as to
encourage
others to reply.

Demonstrated
Understanding of
the Reading
Assignment

Posting demonstrates
a thorough
understanding of the
reading assignment
and is substantiated
by several examples
from the textbook
and/or companion
website.

Posting
demonstrates an
understanding of
the reading
assignment and is
substantiated by
at least one
example from the
textbook and/or
companion
website.

Posting
demonstrates an
understanding of
the reading
assignment but is
not substantiated by
examples from the
textbook and/or
companion website.

Posting
demonstrates
very little
understanding
of the reading
assignment.

Grammar,
Mechanics,
Spelling, and
Sentence
Structure

Posting is highly
polished; no grammar
or spelling errors.

Posting is
polished;
maximum of one
grammar or
spelling error.

Posting is adequate;
maximum of two
grammar or
spelling errors.

Inadequate
posting; more
than two
spelling or
grammar
errors.

Charter Oak State College Academic Support and Policies

Students are responsible for knowing all COSC policies and procedures contained in the course
schedule at http://www.charteroak.edu/Prospective/Online/index.cfm .
Accommodations for Students with Disabilities
Before the course begins, students with documented disabilities should contact the Charter Oak State
College Disability Specialist, Linda Larkin, at (860) 832-3841 or llarkin@charteroak.edu, to discuss any
possible accommodations.
Tutoring
Charter Oak State College offers free online tutoring in several subjects including mathematics and
writing. To take advantage of these Online Tutoring Services, go to www.eTutoring.org. Create your own
account using the easy directions.
Texts
You must receive your texts prior to the start of the course in order to maintain the required schedule. The
required books for each course vary. The College has arranged with the textbook provider, MBS Direct, to
inventory the required texts for most courses (exceptions are noted in the specific course syllabi).
Students may place an online order for texts from MBS Direct at
http://direct.mbsbooks.com/charteroak.htm or place a phone order at 800-325-3252. Used texts are
available for many courses.
Research Papers
Many Charter Oak courses require students to write research papers. Faculty mentors expect papers to be
written properly and some offer instructions or links to websites. To assist you with your writing and
research skills, you may want to visit the following websites:
http://www.mcc.commnet.edu/students/library/servicesAsk.php
http://www.ccc.commnet.edu/library/index.htm,
http://turnitin.com/research_site/e_citation.html .
Library Access
iCONN
The Connecticut Digital Library (http://www.iCONN.org) is a service of the Connecticut State Library
and the Department of Higher Education. It provides access to a wide selection of databases and other
electronic resources. When students register for courses, they will receive a barcode to verify usage of this
educational resource from their home or office computer. At the iCONN home page, enter the barcode or
Connecticut library card number, then click Login and begin a search.
Jones e-Global Library
Jones e-global Library (www.charteroak.edu/Advising/Studentservices.cfm) is a suite of online research
tools that covers all major academic disciplines and key business areas. Some of its features include
Ask an Online Librarian - Chat with a librarian in real-time about your research needs. This
service is available 24/7;
Online Tutorials - or "how to guides", that will help you navigate libraries, the Internet, and
electronic databases like a pro;
Program Resources - Find key information resources for any subject;
Research Guides - that will familiarize you with all of the key academic disciplines plus major
business topics, explaining the subject and describing its key information resources;
Articles - Obtain full-text articles from magazines and journals;

 Electronic Books - this is Career Library books section. This will have static eglobal books page
and a link to Electronic books section;
Government Resources - carefully selected collection of online government materials deemed
useful for student research projects;
Financial Aid - links to the best financial aid information on the Internet;
Career Development - sites for tips on interviewing and great places to post your resume;
Document Delivery Guide - check here to find out how to get copies of articles, dissertations,
and other research materials;
Life and Leisure Resources - your pathway to the best information and materials on personal
issues and activities such as health and wellness, homework help, gardening, consumer advice,
and more;
Technical Support - request for technical assistance 24/7: (1-800-533-4357) or email
help@egloballibrary.com
Search - Allows you to search terms within e-global library that will help you in locating the
resources you need to complete your research.
Students can access the resource at www.charteroak.edu/Advising/Studentservices.cfm. Students with
BlackBoard passwords can enter by using their BB username and password. All others, including
faculty, can use the following:
Username: CharterOak
Password: cosc
Academic Honesty
Charter Oak State Colleges Student Handbook states:
Charter Oak State College may discipline a student in the following situations:
For academic dishonesty, which shall in general mean conduct, which has as its intent or effect
the false misrepresentation of a students academic performance including but not limited to: (a)
cheating on examination; (b) plagiarizing, including submission of anothers ideas or papers as
ones own; (c) stealing or having unauthorized access to examinations; (d) falsifying records,
transcripts, test scores or other data or (being represented by another individual for all or part of
a distance learning course.
By registering for a Distance Learning course, a student attests that all assignments submitted
and examinations completed are the work of the enrolled student. Dishonesty will result in an
F in the course and may incur other disciplinary action for Charter Oak State College
students including dismissal from the College.
Policy on Multiple Submissions of the Same Paper
A student can neither submit substantially the same research paper, term paper, or project, nor submit a
paper or project that contains significant portions of the same paper or project, for credit in the same
course or more than one course.
Exceptions to this policy can be made with approval from the instructor of the course and for students
taking the 1 credit research course offered by COSC. In a course where students are required to submit
drafts of a paper, the policy applies only to the final paper.
Violation of this policy would minimally result in a grade of F for the paper. If the paper is being given in
lieu of a mid term or a final, it would result in a grade of F for the course.
Charter Oak uses electronic monitoring to check students papers for plagiarism. Currently Charter Oak is
using Turnitin.com. When a paper is submitted to Turnitin.com for review, the paper becomes part of the
Turnitin.com database. Therefore if the paper has already been submitted to Turnitin.com, when the
second rendition of the paper is submitted, it will check the second paper against the first paper and it will
show line by line the similarities in the two papers and it will calculate the percentage of similarity.

10

Charter Oak State College has licensed Turnitin.com to be used by COSC faculty to detect incidences of
plagiarism. Turnitin.com will be used to check written assignments submitted in this course.
Technology Requirements for Online Courses
Take a sample online course
All registered online students new to Blackboard must take the Blackboard sample course before
starting their first online course(s). To take the Blackboard sample course, go to
http://www.ctdlc.org/Sample/guest.html. Use student as the user ID and password. It should take about
an hour to complete.
If you are a new computer user, you may benefit from taking the CTDLC Basic computer Skills Course at
http://www.ctdlc.org/remediation/. This is a short, easy-to-master, web based course on basic online
skills.
Online Course Technology Requirements
Charter Oak has developed online courses conducted in an electronic environment using Blackboard
course software. Online courses require appropriate computer equipment, and learners should have some
general computer knowledge. Your computer requires the following:
Windows Operating System
Windows 98 or higher
Browsers:
Internet Explorer 6.0.x - Certified (Blackboard certified w/Win Xp only), fully tested and
supported
Netscape Communicator 7.1 - Compatible, key application areas tested
Firefox 1.0.x - Certified, fully tested and supported
Note: Internet Explorer 5.2-5.5 and AOL browsers were not tested by Blackboard and are
not officially supported.
Mac Operating System
OS 10.2
Browsers:
Netscape 7.2 - Compatible, key application areas tested
Firefox 2.0.x - Compatible, key application areas tested
Safari 2.0 - Compatible, key application areas tested
OS 10.3
Browsers:
Netscape 7.2 - Compatible, key application areas tested
Firefox 2.0.x - Compatible, key application areas test
Safari 2.0.x - Compatible, key application areas tested
Networking
Ports 7755, 8011, and 8081 must be open to access the Virtual Classroom
America Online is not supported. If you use AOL to sign on to the Internet, log in only to establish your
internet connection, then minimize the AOL window and use Internet Explorer or Netscape Navigator to
access the courses.
Browser Settings: To see if your browser meets the technical requirements, go to
http://www.ctdlc.org/help/browsercheck.cfm

Requires Java enabled

Requires Javascript enabled

Requires cookies enabled

Microsoft Word: Office 97 or newer

11

If your email address is protected by any filter or Spam Blocker, be certain that email addresses
containing charteroak.edu are added to your list of allowed senders.
Make sure that your email Inbox will accept multiple attachments and that it is kept cleaned out
to allow enough room to receive emails. Hotmail accounts are discouraged because they tend to
fill up quickly.
Learners should have general knowledge of the Internet, email and file transfer (uploads and
downloads).
Students must have virus protection software such as Norton AntiVirus or McAfee VirusScan
installed on their computer. Make sure that the virus definitions are updated on a regular basis; at
least once per week. Your antivirus program can be
set to do this automatically (check
software documentation or call their tech support). Any infected files that are uploaded to the
course servers will be deleted automatically to prevent the spread of infection.
Some courses may require a CD-Rom/DVD drive or supplemental software such as PowerPoint.
Check your course syllabus for specific computer and online requirements.
Passwords for Blackboard will be emailed to students on the Friday before the course begins.
Students will not be able to access the courses prior to this date.

Technical Support is provided by the CTDLC and is available seven days a week at
http://www.ctdlc.org/help/index.html. You may contact CTDLC Technical Support at 860-832-3887, tollfree at 1-866-462-8352, or at support@ctdlc.org. Support will respond within 24-48 hours.
Copyright Notice
Charter Oaks course website may contain copyrighted materials that are used in compliance with U.S.
Copyright Law. Under that law, materials may not be saved to your computer, revised, copied, or
distributed without permission. They are to be used in support of instructional activity as part of this
course only and shall be limited to the duration of the course, unless otherwise specified by the instructor
or owner of the material. You may only download or print materials at the direction of your instructor,
who knows which materials are copyrighted and which are not.
Class "NETIQUETTE" for Online Learners
1. Respect fellow classmates. There is a great deal that we can learn from each other, but this can not
happen if students feel uncomfortable in class about speaking up (afraid that their ideas will be treated
harshly or not "listened to" respectfully) or are worried about what will be said to them or about them
once they do speak up. Make sure you do everything you can to make our classroom culture a
comfortable learning environment for everyone in the class. We may have people from many different
backgrounds in this class and people with many different levels of academic preparation. You should
all feel comfortable and make each other comfortable with discussing the issues.
2. Use an appropriate tone of voice. Say what you need to say, but say it in an appropriate tone of
voice--one that is respectful and calm. Sarcasm, heavily judgmental or confrontational comments
break down good will and create an inhospitable classroom atmosphere. Since this is course that deals
with ethics, among other issues, this is particularly critical. Bullying comments are inappropriate and
unacceptable in this class. This is most important in a virtual classroom, where tone of voice is often
difficult to "read" from the language on screen (although the use of emotions helps reduce this
difficulty in some ways). If you are able to be funny without offending others feel free to do so but
please be careful.
3. Take responsibility for making this class successful. I am the facilitator/instructor but class
discussion will be largely the work of you. Ask yourself what you can do during each class
discussion to move the class forward in a positive way. I may ask a class member to assume

12

responsibility to lead particular discussions but that does not excuse the remainder of the class from
vigorous participation.
Withdrawal Policy (New policy as of Fall 2007)
Charter Oak State Colleges withdrawal policy:
To receive a grade of W a student must withdraw from the following courses by the times and dates
listed below:
Full Term 15-week course: no later than 11:59 pm Eastern Standard Time (EST) on
Sunday, November 25.
Term One 8-week course: no later than 11:59 pm EST on Sunday, October 14.
Term Two 8-week course: no later than 11:59 pm EST on Sunday, December 9.
Session One 5-week course: no later than 11:59 pm EST on Sunday, September 23.
Session Two 5-week course: no later than 11:59 pm EST on Sunday, October 28.
Session Three 5-week course: no later than 11:59 pm EST on Sunday, December 2.
If you wish to withdraw from a course with no substitution you may use the withdrawal form found at
http://www.charteroak.edu/Current/Forms/DLWithdrawalForm.doc
Official Notification
The following date will be used as a students official withdrawal:
The date the student notifies the Distance Learning Office of his/her decision via telephone at
(860)832-3837. The student must give his/her name, course number and credit card information
if a refund is due.
The date the Distance Learning Office receives a students email, notifying the College of his/her
decision to withdraw by submitting the Course Withdrawal/Drop Form. The students first and
last name must appear in the body of the email message.
The fax transmittal date on the withdrawal form. Note: The Distance Learning Office fax number
is (860) 832-3997 available seven days a week and 24 hours a day. Students should call 860-8323837 to confirm receipt of their fax.
The U.S. postmark date or courier service delivery date, or the date of receipt
of a hand-delivered form. Note: The College is closed most Saturdays and on Sundays.
Refunds
Any refund will be based on the official notification date of withdrawal.
Refunds apply to tuition charges only. Fees are non-refundable. Refund amounts vary according to when
the student withdraws, and after the "refund period" there is no refund.
For the complete schedule of refunds and the withdrawal and refund policies, refer to the Fall 2007
Charter Oak State College Course Schedule at
http://www.charteroak.edu/Prospective/Online/index.cfm. .
Course Substitutions
If you wish to substitute another course for the one which you dropped: Download the course substitution
form at http://www.charteroak.edu/Current/Forms/DLCourseSubstitutionForm.doc
The official date of the substitution will be determined as stated above. The first day of the course is the
deadline for course substitutions. All substitutions are subject to course availability and approval by the
Distance Learning Administrator. If you are on financial aid, contact the Financial Aid office to find out
what impact the withdrawal will have on your financial aid.

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Extensions:
There are NO extensions in online courses. To apply for an extension in a video-based course, fill out the
form at http://www.charteroak.edu/Current/Forms/ExtensionForm.doc and send it to the Distance
Learning Office along with the appropriate extension fee.
Auditing:
A student may audit a course if the instructor grants permission prior to registration. An audit grade
("AU") cannot be changed to a letter grade after the course begins and a letter grade cannot be changed to
an audit grade after the course begins.
Final Exams
In order to pass the course, students must pass the final exam. If there is no final exam, students must
receive a passing grade on the final paper/project. If both are required, the student must pass both in order
to pass the course.
Course Evaluations
Students taking video-based courses will complete a course evaluation at the time the final exam is
administered. Students taking online courses should complete the online evaluation at
http://www.ctdlc.org/evaluation/evaluation.cfm. The process is totally anonymous and confidential and
instructors receive only aggregate data after final grades are submitted. Students who withdraw from a
course are encouraged to complete an evaluation.

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