Managerial Accounting – Lecture Course · Syllabus: Accounting 2410, Spring 2018 Managerial...

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Syllabus: Accounting 2410, Spring 2018 Managerial Accounting – Lecture Course Page 1 of 13 Professor: Dr. Marcia Countryman 314-516-6140 [email protected] 203 Anheuser-Busch Hall Graduate Teaching Assistant (TA): Dylan Sullivan Supplemental Instructor (SI): Nick Coco Virtual Office Hours: Zoom by appointment In-Person Office Hours: Tuesday & Thursday, 9:30 am – 10:30 am, or by appointment Check our course homepage for Dylan and Nick’s office hours. Photos Gavin DeGraw and me after a concert at the Peabody Opera House. Brad Paisley, my husband and me at a concert in at the Verizon Amphitheatre. Louie at UMSL! Welcome Welcome to Managerial Accounting. I am very excited to teach this course this semester and look forward to working with you and creating a collaborative learning community. The great thing about taking this lecture class is that it allows you to digest and absorb new information in your own learning environment using your textbook and Connect Accounting while also participating in an engaging classroom where we will encourage participation from all members of the class. In order to foster our collaborative learning community, we will work together as partners in this learning experience. It will require that you participate and stay engaged throughout the semester. I will provide you with many tools and resources to help you stay on track with the class and to enhance engagement with the material. This class will help you attain valuable knowledge and skills to improve business profitability. This class will help you develop an understanding of the foundation of accounting and share concepts you can use in your own personal finances. I look forward to meeting you in class. Instructor Bio I live in the St. Louis metro area and have three sons, one of whom is currently in college. I attended Illinois College receiving my undergraduate degree in accounting, Northern Illinois University receiving my MBA, and Saint Louis University receiving my Ph.D. in finance and accounting. I worked as a CPA for many years in Chicago and have taught accounting at several universities. I have been teaching at UMSL since 2010. I love music, travel, and chocolate.

Transcript of Managerial Accounting – Lecture Course · Syllabus: Accounting 2410, Spring 2018 Managerial...

Syllabus:Accounting2410,Spring2018ManagerialAccounting–LectureCourse

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Professor:Dr.MarciaCountryman314-516-6140countrymanm@umsl.edu203Anheuser-BuschHall

GraduateTeachingAssistant(TA): DylanSullivanSupplementalInstructor(SI):NickCoco

VirtualOfficeHours:ZoombyappointmentIn-PersonOfficeHours:Tuesday&Thursday,9:30am–10:30am,orbyappointmentCheckourcoursehomepageforDylanandNick’sofficehours.

Photos

GavinDeGrawandmeafteraconcertatthePeabodyOperaHouse.BradPaisley,myhusbandandmeataconcertinattheVerizonAmphitheatre.LouieatUMSL!

Welcome WelcometoManagerialAccounting.Iamveryexcitedtoteachthiscoursethissemesterandlookforwardtoworkingwithyouandcreatingacollaborativelearningcommunity.ThegreatthingabouttakingthislectureclassisthatitallowsyoutodigestandabsorbnewinformationinyourownlearningenvironmentusingyourtextbookandConnectAccountingwhilealsoparticipatinginanengagingclassroomwherewewillencourageparticipationfromallmembersoftheclass.Inordertofosterourcollaborativelearningcommunity,wewillworktogetheraspartnersinthislearningexperience.Itwillrequirethatyouparticipateandstayengagedthroughoutthesemester.Iwillprovideyouwithmanytoolsandresourcestohelpyoustayontrackwiththeclassandtoenhanceengagementwiththematerial.Thisclasswillhelpyouattainvaluableknowledgeandskillstoimprovebusinessprofitability.Thisclasswillhelpyoudevelopanunderstandingofthefoundationofaccountingandshareconceptsyoucanuseinyourownpersonalfinances.Ilookforwardtomeetingyouinclass.InstructorBio IliveintheSt.Louismetroareaandhavethreesons,oneofwhomiscurrentlyincollege.IattendedIllinoisCollegereceivingmyundergraduatedegreeinaccounting,NorthernIllinoisUniversityreceivingmyMBA,andSaintLouisUniversityreceivingmyPh.D.infinanceandaccounting.IworkedasaCPAformanyyearsinChicagoandhavetaughtaccountingatseveraluniversities.IhavebeenteachingatUMSLsince2010.Ilovemusic,travel,andchocolate.

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TeachingPhilosophyIbelievethatyou(thestudent)determineyourownlevelofsuccessinthecourse.Accountingcoursesrequirededicatedtextbookstudy,homeworkproblempractice,andtheabilitytoapplyaccountingtools.Thismanagerialaccountingcoursefocusesonplanning,controlling,anddecision-making.Iwillpresentthematerialandhelppromotelearningandanalysisskills.However,itisuptoyoutoread,study,practice,andparticipate.Itisimperativethatyoucommunicateconcernsregardingthecoursetomeassoonaspossible.Ifyouarehavingtrouble,letmeknow.Emailmeandcometotalktomeinmyoffice.Iamheretohelpyouachievethebestpossibleoutcomeinthiscourse.TheaccountinglabinfrontofABH-108(thetradingroom)isavailabletohelpimproveyourmanagerialaccountingskills.CheckCanvasfortheaccountinglabhours.Thiscourseisfullofgreatteachingresources.Usethemtothefullest.Thisisagreatopportunitytolearnandimproveyourskills.RequiredMaterials:OurclassisteamingupwithMcGraw-HillEducationinaDigitalPartnershipProgramforthiscoursetoensureallstudentshavedayoneaccesstotheirrequiredcoursematerialsatareducedcost.1) Text(required):OurtextbookisManagerialAccountingbyGarrison,Noreen,&Brewer,16thedition,McGraw-Hill

Education,2018.Youneedtopurchaseatextbook.Colorloose-leaftextbooksareavailableforpurchaseattheUMSLbookstore.Makesureyoupurchasethe16thedition.

2) ConnectAccounting(required):DonotbuydigitalaccesstoConnectAccountingyourself.YoucanimmediatelyaccessConnectAccountingthroughyourCanvas.Noregistrationcodeisrequired.Everyonewhoisregisteredforthiscourseaftertheadd/dropdatewillbebilledautomaticallyfordigitalaccesstoConnectthroughUMSLbilling.ConnectAccountingisrequiredforaccesstotheonlinehomework,eBook,Learnsmart,andConceptOverviews.

3) TI-503SVCalculator(required):TherequiredcoursecalculatorisavailableforpurchaseattheUMSLbookstorefor$3.99.Youmaypurchasethecalculatoratotherlocations.Itisyourresponsibilitytobringtheapproved,requiredTI-503SVcalculatortoallquizzesandexams.Othercalculatorsmaynotbeusedduringquizzesandexams.

Optionalmaterials:WallStreetJournalorotherbusinessnewsjournal.ClickWSJstudentoffertosignupfortheWSJfor$1perweekfor15weeks.Studentscanreceiveprint,online,tabletandsmartphoneaccessfor$15.TimeRequirements:Thisisanactiveaccountingcoursethatrequires2.5hoursofyourtimeeachweekinourlectureclassINADDITIONTOthetimeittakesyoutoreadandstudytherequiredmaterials,aswellastheadditionalworkrequiredtocompletetheassignedhomework.Thatmeansthatyouneedtoplantospendaminimumof6hourseveryweek,upto9-10hoursaweek,onactivitiesrelatedtothiscourse.Ifyoudonothavethatamountoftimetodevotetothiscourse,youshouldperhapsreconsidertakingthiscourseatthistime.

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TechnologyRequirements:Asastudentinanonlinecourse,youareexpectedtohavereliableinternetaccessalmosteveryday.Ifyouhavecomputingproblems,itisyourresponsibilitytoaddresstheseortousecampuscomputinglabs.Problemswithyourcomputerorothertechnologyissuesarenotanexcusefordelaysinmeetingexpectationsandmisseddeadlinesforthecourse.Ifyouhaveaproblem,gethelpinsolvingitimmediately.Ataminimum,youwillneedthefollowingsoftware/hardwaretoparticipateinthiscourse:

1. Computerwithanupdatedoperatingsystem(e.g.Windows,Mac,Linux)2. UpdatedInternetbrowsers(AppleSafari,InternetExplorer,GoogleChrome,MozillaFirefox)3. AbilitytonavigateCanvas.4. MinimumProcessorSpeedof1GHzorhigherrecommended.5. DSLorCableInternetconnectionoraconnectionspeednolessthan6Mbps.6. MediaplayersuchasVLCMediaPlayer.7. AdobeFlashplayer(free):http://get.adobe.com/flashplayer/8. AdobeReaderoralternativePDFreader(free):http://get.adobe.com/reader/?promoid=HRZAC9. OracleJavaplugin(free):http://java.com/en/download/index.jsp10. MicrosoftSilverlightplugin(free):http://www.microsoft.com/getsilverlight11. Awebcamand/ormicrophoneishighlyrecommended.

CourseDescription:

Prerequisites:MATH1030andACCTNG2400.Thisisanadvancedcoursethatgoesbeyondthescopeofasecond-semestercourseinfundamentalsofaccounting.Thedevelopment,interpretation,anduseofrelevantcostbehavior,control,andtraceabilityconceptsformanagementplanning,controllinganddecision-makingareemphasized.Topicsinclude:anintroductiontoproductcosting,thecontributionconcept,directcosting,performancestandardsandvarianceanalysis,responsibilityaccounting,segmentprofitability,alternativechoicedecisions,andcapitalbudgeting.

GoalsoftheCourseTheprimarypurposeofthiscourseistoteachmeasurementskillsthatmanagersusetoanswerquestionsinordertoplan,controlandmakedecisions.Theprimaryroleofamanagerialaccountantistoimproveperformancewithintheorganization.ManagerialAccountingisimportanttothefuturecareersofallbusinessmajors:marketing,finance,humanresources,informationsystem,andaccounting.Ifyouplantopursueacareerinbusiness,youmustspeakthelanguage…..Accounting.LearningObjectivesUponsuccessfulcompletionofManagerialAccounting,youwillknow:

1. Thebasiccostterminology:product,period,fixed,variable2. Theideaofabreak-evenpoint/ContributionMargin3. Theideaofstandardcostingandanintroductiontovarianceanalysis4. DecisionMakingusingRelevantvs.IrrelevantInformation5. TimeValueofMoneyconcepts6. CapitalBudgeting

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HowThisCourseWorks:Thecoursewillusealearner-centeredapproach.Iwillserveasyourfacilitatorandaresourcetocompletethecoursesuccessfully.Youwillusethetextbookreadings,readingwarmups,homeworkproblems,ContentOverviews,Learnsmart,andPowerPointtoprepareforourlectureclass.Thereisalotofmaterialtocoverinthiscourse.Themostimportantconceptsandmechanicswillbebrieflyreviewedduringourlectureclass.Theclasswillinteractivelyworkthroughexampleproblemsandanswerstudentquestionsfromthematerial.Therearecorrectanswerstothequestionsinthiscourseandyouwillbeexpectedtobeabletodemonstrateknowledgeoftheseconceptsandcalculationsontheexams.PrerequisiteKnowledge:Itisassumedthatyouhavetheprerequisiteknowledgeoffinancialaccounting.Thisincludesunderstandingthebasicmechanicsofaccountingfortheoperatingactivitiesofabusinessandbeingableandreadytoprepareandinterpretthebasicfinancialstatements.Youmustknowhowtoprepareanincomestatementandbalancesheet.Pleasereviewthetextbookfromyourearlieraccountingcourseifyoufeelthatyouneedtorefreshyourselfontheseconcepts.InstructionalTechnologyWewillusethefollowingtechnologyforourlearningcommunity:

• Canvas• UMSLemail• Panoptovideos• LearnsmartinConnectAccounting• QuizzesinclassandpossiblyConnectAccounting• HomeworkproblemsinConnectAccounting• ContentOverviewsinConnectAccounting• ReadingWarm-upsinCanvas• PowerPoint• Excel• Exams• Zoom(virtualoffice)• Currentbusinessnews–dailybusinessnewspaperhighlyrecommended

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GradeComposition:Yourgradeforthecoursewillbeearnedbasedonthefollowing:

Threeinterimexams(125pointseach) 375pointsFinalexam-comprehensive 250pointsHomework(10pointseach,toptenused) 100pointsQuizzes(10pointseach,top8used)80pointsEndofCourseAssessment 35pointsMasterBudgetExcelassignment 30pointsCapitalBudgetingExcelassignment 30pointsTwocurrentwritingassignments(20pointseach) 40pointsReadingwarm-ups(3pointseach,top10used)30points ClassroomLearningparticipationandprofessionalintegrity 30points(attendanceforteambasedgroups,quizdays,otherdays)__________

Totalpoints 1000pointsFinalcoursegradeswillbeassignedasfollows: 895-1000points=A 695-764points=C 865-894points=B+ 665-694points=D+ 795-864points=B 595-664points=D 765-794points=C+ 594&below=F EverystudentcanearnanA.Therewillbenocurve.Allinterimexamswillbetakenduringregularclasshours.ThefinalexamisTuesday,May8thfrom10am-12pm.

WithdrawalPolicy:ThelastdaytodropacoursewithoutreceivingagradeisMonday,March12,2018.ThelastdaytodroporwithdrawfromacoursewithagradeisMonday,April16,2018.StudentsmaydropcoursesuntilMarch12thwithoutadministrativeapprovalthroughthe"officiallastdaytodropclasseswithoutreceivingagrade"viaMyView,orinperson.AfterMarch12,2018,studentsmaydropclasses(withappropriatesignatures)intheRegistrar'sOffice,theAdvisingOffice,ortheDean'sOffice.IfyoudropthecourseafterMarch12,2018andyourpointaverageonexams,homework,assignments,andquizzesgiventodateislessthan60%,an“F”willberecordedforthesemester.ThisgradewillbeavailableonCanvas.NowithdrawalswillbeallowedafterApril16,2018.GradingScale:TheUMSLGradingSystemisbasedonafour-pointscale.Thegradevalueforeachlettergradeisas

follows:

A=4.0A-=3.7B+=3.3B=3.0

B-=2.7C+=2.3C=2.0C-=1.7

D+=1.3D=1.0D-=0.7F=0

EX=ExcusedDL=DelayedFN=Failure/NonParticipation

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CourseSchedule(Subjecttomodification)

Module#/Name

ClassDatesTandTH

ReadingWarmup(RW)DUE10:00ABEFOREClass

Homework(HW)DueThursday@11:59P

Assignmentsdueasnotedduringclass

AssessmentQuizzes&Exams

Introduction,CourseSyllabusPrologueModuleManagerialAccounting–AnOverview

1/16

ReadTextbookPrologue–NoReadingWarmupforPrologue

Bringyoursyllabustoclass

StartChapter1ManagerialAccountingandCostConcepts

1/18 ReadChapter1(pages24-29)

Chapter1Exercise2&3p.46&Canvashandoutdueinclass

Chapter1Module

1/23Chapter1ReadingWarmupdue

PrerequisiteQuiz1/23(seePanoptovideoandIntroslide)

Chapter1Module

1/25 ConnectHW

Thurs1/25

Chapter2&3ModuleJob-OrderCosting

1/30

Chapter2&3ReadingWarmupdue(thereare2)

Quiz1/30coveringChapter1

Chapter2&3Module

2/1

ConnectHWThurs2/1

Chapter5ModuleCost-Volume-ProfitRelationships

2/6

Chapter5ReadingWarmupdue-work5-1&5-4

Quiz2/6coveringChapter2&3

Chapter5Module

2/8

ConnectHWThurs2/8

Review

2/13 Quiz2/13coveringChapter5

Exam1Chapters1,2,3,5

2/15 Exam2/15

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Chapter6ModuleVariableCostingandSegmentReporting

2/20

Chapter6RW

Chapter6Module2/22

ConnectHWThurs2/22

Chapter8ModuleMasterBudgeting 2/27 Chapter8

RW Quiz2/27coveringChapter6

Chapter8Module

3/1 ConnectHW

Thurs3/1

1stWritingAssignmentdueThursday3/1

Chapter10ModuleStandardCostsandVariances

3/6

Chapter10RW

Quiz3/6coveringChapter8

Chapter10Module 3/8 ConnectHWThurs3/8

Lastdaytodropw/oagradeonMyView,3/12

Review 3/13 Quiz3/13coveringChapter10

Exam2Chapters6,8,10 3/15

Exam3/15

Chapter11ModulePerformanceMeasurementinDecentralizedOrganizations

3/20

Chapter11RW

Chapter11Module 3/22 ConnectHWThurs3/22

BudgetingProjectDue3/22

Chapter12ModuleDifferentialAnalysis:TheKeytoDecisionMaking

4/3

Chapter12RW

Quiz4/3coveringChapter11

Chapter12Module 4/5 ConnectHW

Thurs4/5

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Appendix13AModule-TimeValueofMoney

4/10Appendix13ARW

Quiz4/10coveringChapter12

Appendix13AModule 4/12

ConnectHWsubmittoBlackboard4/12CanvasHomeworkbringtoclass4/12

2ndWritingAssignmentdueThursday4/12

Lastdaytodropaclass4/16–excusedifatleast60%pointstodate

Chapter13ModuleCapitalBudgetingDecisions

4/17

Chapter13RW

Quiz4/17coveringAppendix13A

Chapter13Module 4/19 ConnectHW

Thurs4/19

Appendix13CModuleIncomeTaxes&ReviewforFinal

4/24 Appendix13CRW

CapitalBudgetingExcelProjectDue4/24

Exam3Chapters11,12,13A,13

4/26

Exam4/26

FinalReview 5/1 Quiz5/1

EndofCourseQuiz(multiplechoice)&ReviewforFinal

5/3 ConnectHW

Thurs5/3

EndofCourseQuizcoveringsixcourseobjectives5/3

FinalExamTuesday,May8@10AM-12PMintheclassroom–comprehensiveChaptersPrologue,1,2,3,5,6,8,10,11,12,13A,13,13C

5/8 FinalExam

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CoursePolicies

1. ParticipationandAttendance

o Participationisconsideredveryimportantinthisclass;itisessentialforcomprehendingthematerial.Ofcourse,youcan’tparticipateifyouarenotpresent.Itisimportantyouattendeveryclass.Arriveontime.Cominginlateisrude.Itdistractsthespeakerandlisteners,andyoumightmissimportantinformation.

o Itisvitallyimportantthatourclassroomenvironmentpromotetherespectfulexchangeofideas.Professionalbehaviorexpectationsincludearrivingontime,notleavingearly,refrainingfromcausingdistractions,beingprepared,treatingeveryonewithrespect.Thisentailsbeingsensitivetotheviewsandbeliefsexpressedduringdiscussions.Pleasespeakwithmebeforerecordinganyclassactivity.ItisaviolationofUniversityofMissourisystempolicytodistributesuchrecordingswithoutmyauthorizationandthepermissionofotherswhoarerecorded.

o Yoursuccessinthiscoursewillheavilydependonyourabilitytocommunicate,engageandparticipateinallcourseactivities.Successfulcompletionofthiscourserequiresthatastudentkeepupwithallassignments,courseworkanddiscussions.Bereadytoshareyourideas.

2. AcademicIntegrity/Plagiarism

o Academicdishonestyisaseriousoffensethatmayleadtoprobation,suspension,ordismissalfromtheUniversity.Oneformofacademicdishonestyisplagiarism–theuseofanauthor'sideas,statements,orapproacheswithoutcreditingthesource.Academicdishonestyalsoincludessuchactsascheatingbyusinganyunauthorizedsourcesofinformationandprovidingorreceivingunauthorizedassistanceonanyformofacademicworkorengaginginanybehaviorspecificallyprohibitedbythefacultymember(e.g.,copyingsomeoneelse’sanswersontests,quizzes&assignments;sharingcalculators;writingontheseatingcardsbeforetheexambegins).Unauthorizedpossessionordistributionofacademicmaterialsisanothertypeofacademicmisconduct.Itincludestheunauthorizeduse,sellingorpurchasingofexaminationsorotheracademicwork,usingorstealinganotherstudent’swork,unauthorizedentryoruseofmaterialinacomputerfile,andusinginformationfromorpossessingexamsthataninstructordidnotauthorizeforreleasetostudents.Falsificationisanyuntruth,eitherverbalorwritten,inone’sacademicwork.Facilitationisknowinglyassistinganothertocommitanactofacademicmisconduct.Plagiarism,cheating,andfalsificationarenotacceptable.

o AllinstancesofacademicdishonestyincludingsuspectedcheatingwillbereportedtotheOfficeofAcademicAffairswhowilldeterminewhetheryouwillappearbeforetheStudentConductCommitteeforpossibleadministrativesanctionssuchasdismissalfromtheuniversity.Theinstructorwillmakeanacademicjudgmentaboutthestudent’sgradeonthatworkinthiscourse.Thecampusprocessregardingacademicdishonestyisdescribedinthe“Policies”sectionoftheAcademicAffairswebsite

o YouareresponsibleforbeingattentivetoandobservantofUniversitypoliciesaboutacademichonestyasstatedintheUniversity’sCampusPoliciesandProceduresintheTritonManual(p.30)

o Studentswhoaresuspectedofcheatingorotherformsofacademicdishonestyonanexam,quizorotherassignmentwillbegivenazerofortheworkANDwillbegivenzeroforprofessionalism,academicintegrityandparticipationforthesemester.(AzeroearnedonaquizbecauseofcheatingwillNOTbedroppedincalculatingthecoursegrade)

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3. Access,DisabilityandCommunication

o Studentswhohaveahealthconditionordisability,whichmayrequireaccommodationsinorderto

participateeffectivelyinthiscourse,shouldcontacttheDisabilityAccessServicesOffice.Informationaboutyourdisabilityisconfidential.

§ 144MillenniumStudentCenter§ Phone:(314)516-6554§ Website:http://www.umsl.edu/services/disabled/

o IfyouhavedifficultycommunicatinginEnglishwiththeinstructorofthiscourse,contacttheOfficeof

InternationalStudentsandScholarServices:

§ Phone:(314)516-5229§ Email:[email protected]§ Website:http://www.umsl.edu/~intelstu/contact.html

4. Exams,quizzes,homeworkandassignments

o Examsmustbetakenonthedateandwithinthetimeframeindicatedbytheinstructor.Thedatesand

timesaresubjecttochangebytheinstructor.Azerowillberecordedforexamsnottaken.Inextenuatingcircumstances,withappropriatedocumentation,theinstructorwilldecidewhethertoprovideamake-upexam.Informtheinstructoroftheextenuatingcircumstancesbeforetheexamtime,ifpossible.

o Toreceivepartialcreditonexams,youmustprovidevalidsupportingcalculations.o Noexammayleavetheclassroomduringtheexamorduringtheexamreview.Icollectallexams

aftertheexamreview.Examsarestoredinmyofficeandcanbereviewedbyappointmentduringthesemester.

o Quizzesmustbetakenonthedateindicatedbytheinstructor.Thedatesandtimesaresubjecttochangebytheinstructor.Azerowillberecordedforquizzesnottaken.TherewillbeNOMAKE-UPQuizzes.Iwillusethehighest8quizgradesforyourgradeattheendofthesemester.Theremaybeunannouncedquizzesinclass.

o OnlytheapprovedTI503-SVcalculatorwillbeallowedforquizzesandexams.DONOTuseanyothercalculatorduringquizzesandexams.Usinganunapprovedcalculatorforquizzesandexamsisconsideredcheating.Sharingcalculatorsisalsoconsideredcheatingonquizzesandexams.

o NoLateHomeworkwillbeaccepted.Azerowillberecordedforlatehomeworkandassignments.HomeworkassignmentsaredueaspostedinConnectAccounting.Homeworkassignmentsaredueontheduedate,unlessotherwisenoted,by11:59pm.Therearenolatehomeworkorassignmentexceptionsbecauseoftechnologyissues.Starthomeworkearlyanddonotwaituntilthelastminute.ThereareunlimitedattemptsinConnectAccountingforhomeworkassignments.Aftereachsubmissiontheassignmentwillsaveyourwork.Thehomeworksolutionswillbeavailableforreviewaftertheduedate,seeyour“report”inConnectunderMcGraw-HillinCanvas.Studyattemptswithalgorithmicproblemswillbeavailableaftertheduedate.Iwillusethehighest10homeworkgradesattheendofthesemester.

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o ExcelandWritingAssignmentsshouldbeturnedinbytheduedateonCanvas.Assignmentsmaybeturnedinearly.Nolateassignmentswillbegraded.IfyouhavetroublewiththeCanvasupload,emailtheassignmenttoguaranteethatitwillbesubmittedbeforetheduedate.

o ReadingWarm-upsaredueinCanvasby10ambeforeclassonTuesdayswhenwestartanewchapter.Nolatewarm-upwillbeaccepted.

o Exams&quizzesshouldbegradedwithinoneweek.YouwillfindthefeedbackunderGradesonourcoursesite.Ifyouhavequestionsconcerninggrading,sendmeanemail.

o Allathleteswithsportsschedulesthatconflictwithclass,pleasemeetwithmeassoonaspossibleatthebeginningofthesemestertodiscussyoursportsschedule.Itisyourresponsibilitytocoordinateamakeupquizorexamatleastoneweekbeforethemissedquizorexam.EmailourTAwhenyoumissclassduetoyourathletictraveltorequestthatyoubecountedpresent.

o Ifyouwouldliketorequestaccommodationsforreligiousobservance,completetheUMSLformhttp://www.cs.umsl.edu/~sanjiv/classes/cs4760/religious.pdfandsubmittomeatthebeginningofthesemester.TocomplywithUMSLpolicy,thisformmustbeturnedintomenolaterthan2weekspriortothereligiousobservance.

o KeystoSuccess:Keepupwiththematerial,readthebook,cometoclassandparticipate,WORKPROBLEMS,WORKPROBLEMS.Accountingcanbemoretimeconsumingthanothercoursesbecauseoftheskilllevelneededtosuccessfullyworkthroughdifferentquantitativeproblems.Thereisnowayaroundit;youhavetoworkproblemstobesuccessful.

5. TitleIXPolicies

o MandatoryReporting:UnderTitleIX,allUMSLfaculty,staff,andadministrators(withlimited

exception)areobligatedtoreportanyincidentsofsexualharassment,sexualmisconduct,sexualassault,orgenderdiscriminationtotheStudentAffairsofficeand/orotherUniversityofficials.Thisensuresthatallpartiesareprotectedfromfurtherabusesandthatvictim(s)aresupportedbytrainedcounselorsandprofessionals.Note:ThereareseveralofficesatUMSLwhosestaffareexemptfromTitleIXmandatedreporting,whentheinformationislearnedinthecourseofaconfidentialcommunication(e.g.,CounselingServices,HealthServices,CommunityPsychologicalService,CenterforTraumaRecovery,andStudentSocialServices).

StudentResources

Access,DisabilityandCommunicationStudentswhohaveahealthconditionordisability,whichmayrequireaccommodationsinordertoparticipateeffectivelyinthiscourse,shouldcontacttheDisabilityAccessServicesOffice.Informationaboutyourdisabilityisconfidential.

o 144MillenniumStudentCentero Phone:(314)516-6554o Email:[email protected] Web:http://www.umsl.edu/services/disability

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IfyouhavedifficultycommunicatinginEnglishwiththeinstructorofthiscourse,contacttheOfficeofInternationalStudentsandScholarServices:

o Phone:(314)516-5229o Email:[email protected] Web:http://www.umsl.edu/~intelstu/contact.html

TechnicalSupport

Canvas:Ifyouhaveproblemsloggingintoyouronlinecourse,oranissuewithinthecoursesite,pleasecontacttheTechnologySupportCenter:

o Phone:(314)516-6034o Email:[email protected] Web:http://www.umsl.edu/technology/tsc/

IfyouarehavingdifficultywithatechnologytoolinCanvasconsidervisitingtheOnlineCourseOrientationinyourMyGatewaycourselist.Theorientationhasoverviewsofeachtoolandtutorialsonhowtousethem.

ConnectAccountingSupporto Phone:(800)331-5094o Website:http://www.mhhe.com/support

Zoom:IfyouhaveanyquestionsregardingZoom,contacttheFacultyResourceCenter:

o Phone:(314)516-6704o Email:[email protected] Web:http://www.umsl.edu/technology/frc/o Outsidenormalofficehours,youmayalsocontactZoomonline.

AcademicSupport

o AccountingResourceLab:UMSLsupportsManagerialAccountingandFinancialAccountingtutorsforAccounting#2410and#2400.Solutionsmanualsareavailableinthelab.Thelabwillopentheweekafterschoolstartsandbeopenthroughthelastweekofthesemester,excludingbreakandfinalsweek.AccountingResourceLabhourswillbepostedonourCanvashomepage.

o ContactDr.Countryman,DylanSullivanourTA,orNickCoco,ourSupplementalInstructor.Find

contactinformationandofficehoursforDr.Countryman,Dylan,andNickonourhomepageinCanvas.

o NetTutor:OnlinetutoringinmanysubjectsisnowavailablethroughNetTutor.InyourcoursesonMyGateway,clickonToolsandselectNetTutor®tologin.

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o MyConnect:Providesyouwithacentrallocationtoconnecttothesupportservicesoncampus.MyConnectmakesiteasytoscheduleameetingwithyourinstructor,advisorsorcounselors.Itcanhelpyoumanagethestepsyouneedtotaketostayontrackandmeetyoureducationalgoals.LogintoyourUMSLMyConnectHomepagebygoingtoCurrentStudentsfromtheUMSLwebsite.Then,chooseMyConnect.

o TheWritingCenterprovidesfreeface-to-faceaswellasonlinewritingconsultations.Forface-to-faceconsultations,pleasemakeanappointmentonlineatwww.umsl.mywconline.comorvisitSSB222.AttheirCanvassite,studentscansendtheirpaperstoourtutors,whowillreadthemandsendthembackwithsuggestions.StudentscanalsoaccessTurnitin,whichidentifiesquotedmaterialintheiressays.

StudentRetentionServicesoffersassistancetailoredtospecificstudentneeds.

o 225MillenniumStudentCentero Phone:(314)516-5300o Email:[email protected] Web:http://www.umsl.edu/~umslsrs/

SubjecttoChangeClause:Thissyllabusissubjecttochangeatthediscretionoftheinstructortoaccommodateinstructionaland/orstudentneeds.TheinstructorwillannouncechangesonCanvasannouncements.However,itisthestudent’sresponsibilitytokeepabreastofsuchchanges.