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Syllabus and Policy Statement for: Managerial Accounting, MBA ACC 711online Fall 2014

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Course Number: ACC 711-899 Course Name: Managerial Accounting, MBA
Instructor: A. Craig Keller Office Info: *Office# GLASS 440
Office phone: (417) 836-8470 Eddress: craigkeller@missouristate.edu

Office Hours: T 1:50-4:50 PM; 8:25-9:00PM, TR 11:15 12PM, or by appointment.
My class schedule is: TR 12:30-1:45 PM International Accounting Glass 433
T 5:30- 8:20 PM Managerial Accounting MBA Glass 433


Online Managerial Accounting MBA Glass 440*
Additional classes

Aug 18- Sept 15 MWF 8-12 AM Managerial Accounting eMBA Glass 342

Text: Lanen, W, S. Anderson & M. Maher. Fundamentals of Cost Accounting, 4e McGraw Hill, 2014,
with Connect Plus

Other formats (not editions) of this text may be used, looseleaf, or electronic but the student must have a
Connect Plus account. These options are available through the publishers website.

Course Description: Prerequisite: grade of "C" or better in ACC 211 or ACC 206 or ACC 600; and
admitted to MBA or MHA program. Role of accounting in improving the practice of business management;
budgeting, accounting analysis, the behavior of costs, accounting control. This course will not be counted
in the 33 semester hours required for the MAcc degree. 3(3-0), F,S

It is highly recommended that the student entering this class have a working knowledge of
Excel. The course requires exercises and cases be turned in on working Spreadsheets.

This is an intermediate level course in managerial accounting with an emphasis on understanding the use
of, and developing skills for the use of accounting information for decision making within organizations.
The student will acquire the skills necessary to use accounting information effectively in planning,
directing and motivating, and controlling. These skills include various methods of measuring, allocating
and analyzing costs, and the preparation of information in formats useful to managers.

It is expected that every student who sits in this class has a basic understanding of financial
accounting concepts including, but not limited to, the accounting equation, accounting entries,
financial statements, and a strong understanding of categories of revenues, expenses, assets,
liabilities and owners equity and a basic understanding of cost accounting topics as presented in
the listed prerequisites.

In addition the student should have access to an up to date computer with reliable high speed
access to the internet, up to date software including Microsoft Word and Excel, and an up to date
browser program. The course homework is primarily completed through Blackboard and utilizes
McGrawHill Connect for practices, homework and most cases.

If you are using a Mac please note the requirements for using the Respodus lockdown browser
provided on Blackboard.

Many additional resources are available through the Textbooks website including chapter by
chapter videos, PowerPoint presentations, practice quizzes, an Excel users guide and links to
company websites. Please familiarize yourself with the website and take advantage of these
resources to improve your understanding of the material.

Assignments: A full list of assignments with due dates is provided on a separate sheet. Specific
assignments may be changed or modified at the discretion of the professor. You may be required to
construct spreadsheet solutions to homework and Cases. Most, but not all assignments will be
assigned from end of chapter materials and will be accessed through BlackBoard to Connect.
Assignments are categorized as Practice, Homework and Cases and can be found in folders by clicking
on the menu bars listed as such.

Syllabus and Policy Statement for: Managerial Accounting, MBA ACC 711online Fall 2014

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Assignments in the Practice folder on Blackboard are recommended for understanding the
material and should be attempted after or while reading the chapter and prior to attempting the
homework and Cases. Practices can be done multiple times with the highest grade counted.
The due date May 13 at 7 PM or before taking the final exam, whichever comes first, for all
Practice assignments. It is recommended that appropriate Practices be done before each exam.
Practice assignments completed after the final exam is taken will not be accepted

Assignments in the Homework folder will be automatically graded for accuracy, and must be
turned in on time for full credit to be earned. Due dates are included on the assignment sheet and
in Connect. Homework may be attempted twice with the highest attempt counted towards your
grade.

Assignments in the Cases folder (points vary) will be graded for accuracy and format when
applicable, and must be turned in on time for credit to be earned. Cases may include Connect
assignments but will also include spreadsheet assignments. Read Connect directions carefully
for rounding conventions and use of negative symbols. All spreadsheets are to be done
independently and should be completed using formulas and links. Excel is not a word processing
program. Save all spreadsheet files and word documents to provide evidence of originality.

For some Cases students will be required to download the spreadsheet to your computer from
Blackboard, input your M number to receive a unique set of numbers, answer the questions in
spaces or spreadsheets provided, save the spreadsheet following directions for naming and then
upload the spreadsheet in BlackBoard. A graded spreadsheet will be uploaded to BlackBoard.

Any Cases submitted electronically should be completed using a spreadsheet program or a word
document unless otherwise directed or the Case is a Connect Case. Save all spreadsheet files
and Word documents to provide evidence of originality.

Assignment Presentation and Format: a good rule of thumb for assignment presentation is to treat the
assignments as materials to be turned into your work supervisor. Presentation is also subject to grading.
This also means answers should be highlighted and all supporting calculations provided. Correct format
should be used for budgets and graphs and of course any sources used should be cited.

Exams: Three midterm examinations will be given during the semester plus a Comprehensive final exam.
Dates listed on the assignment sheet reflect approximate dates for exams In general exams will be open
for completion over a period of 3 days. I will try to make exams available at least one weekend day and
students may be required to identify an appropriate testing center for taking exams. Final exams will be
given during the normal final exam period starting Sunday and ending Tuesday night.

Missed exams: Exams will be open for at least three days for students to complete therefore it is
expected that you should be able to find a 2 or 3 hour window of time to take the exam. In the unlikely
event that the student misses an exam the student is responsible for contacting the professor as soon as
possible. The student must make arrangements for a make-up. If you know you will miss a scheduled
exam prior to the exam because of a scheduling conflict, it is your responsibility to arrange a makeup with
the professor. In either case the student must present evidence of a valid excuse (see attendance
policy below) prior to taking the make-up.

Exam technical problems: If you experience technical problems while taking an exam contact the
professor immediately. I will endeavor to be in contact ASAP after receiving your information but
please remember if you are taking the exam late night or weekend I may not get back to you as
soon as you would like. Dont worry we will figure it out and you will be allowed to complete the
exam. Exams will require the use of the Respondus LockDown Browser. Students should
download the Browser early to understand how to use the browser during exams. All exams are
timed so please allow yourself plenty of time and be well prepared before taking any take home
type exams.

Syllabus and Policy Statement for: Managerial Accounting, MBA ACC 711online Fall 2014

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Grading:
2 mid term exams 200
Final exam Comprehensive.................................. 200
Practice exercises. 0 *
Homework .. 80 *
Cases.. 120 *
TOTAL............................................... 600

*I have endeavored to make the assignments worth the exact points shown above but in the event an
assignment must be added or deleted points possible are shown above and points earedn will be based
on percentage of Practice, Homework and Case credit earned.

GRADING SCALE GRADING COMPONENTS MSU FINAL GRADING SCALE
A 100-90%
B 89-80%
C 79-70%
D 69-60%
F 59 and below
See list above A= Excellent work. Performance was clearly outstanding
B= Very good work. Performance was clearly above
satisfactory.
C= Satisfactory work. Performance was adequate and
clearly above the minimum passing work.
D= Performance minimally met course requirements.
F= Failed no credit. Performance was not at a level
worthy of credit.
XF= Failure due to academic dishonesty

Additional Information: All students are required to sign up for Blackboard and Connect Plus. Most
assignments will be submitted via Connect Plus through Blackboard. Students must also have a working
Missouri State University email account so that the professor can communicate important information
about the class, changes in assignments, solutions, updated solutions and other information. I will use
the account listed on BlackBoard to contact you as a default. It is your responsibility to tell me if
you are not receiving emails because you do not have a Missouri State account.

Students should retain all returned materials for their records. In the case of a disputed or missing
grade. This will provide the evidence for a grade change if one is warranted.

Should a student have a problem with the grading of a test or an assignment they must contact
the professor within one week of the assignment or test being returned to the class for
consideration of a grade change.

All assignments are to be done independently. Helping a fellow student is different than
doing the work for them. This is cheating and in the long run is counterproductive. Save
all spreadsheet work in case you are asked to turn it in. Not having an original copy of an
assignment is evidence of cheating.

If you are having difficulty in the class please let me know. I am happy to help. Contact
information is presented at the top of page one of this document. Please be aware that I am not
normally available on weekends or at night except as indicated by my office hours. The best way
to reach me is to email me. I will try to makeTo make tutoring time effective please make sure
that you carefully read all of the material in the book on the subject and have attempted the
assignments. If you have specific questions, that works best.

Academic dishonesty: Missouri State University is a community of scholars committed to developing
educated persons who accept the responsibility to practice personal and academic integrity. You are
responsible for knowing and following the universitys student honor code, Student Academic Integrity
Policies and Procedures and also available at the Reserves Desk in Meyer Library. Any student
participating in any form of academic dishonesty will be subject to sanctions as described in this policy.

Syllabus and Policy Statement for: Managerial Accounting, MBA ACC 711online Fall 2014

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It is your responsibility to read and fully understand Missouri State Universitys Student Academic Integrity
Policies and Procedures. Academic Dishonesty, otherwise known as Cheating, includes copying
homework, quizzes and exams, allowing someone to copy the same, sharing exam questions or answers
prior to or during an exam, plagiarism, storing answers to questions in a calculator or on a crib sheet,
talking during tests, changing answers on tests after the test is graded in order to receive a higher grade,
having a cell phone out during an exam, purchasing term papers from services and presenting the work
as your own, submitting copies of assignments from the solutions manual, accessing test banks and
solutions manuals during exams, etc. Please note that this list is not all inclusive.

The maximum sanction for any act of academic dishonesty is a grade of XF for the course. Other
sanctions may be implemented based on the severity of the action. Any act of academic
dishonesty will be reported to the provosts office. Because this is an online class I consider
academic honesty to be of paramount importance because my opportunities for oversights are
limited. Remember ultimately academic dishonesty is harmful to you the student and your fellow
students at MSU because the cheater will be incompetent in their future endeavors. This reflects
not only on the cheater but also on other MSU students and the institution.

Statement of nondiscrimination: Missouri State University is an equal opportunity/affirmative action
institution, and maintains a grievance procedure available to any person who believes he or she has been
discriminated against. At all times, it is your right to address inquiries or concerns about possible
discrimination to the Office for Institutional Equity and Compliance, Park Central Office Building, 117 Park
Central Square, Suite 111, (417) 836-4252. Other types of concerns (i.e., concerns of an academic
nature) should be discussed directly with your instructor and can also be brought to the attention of your
instructors Department Head. Please visit the OED website at www.missouristate.edu/equity/

Disability accommodation: To request academic accommodations for a disability, contact the Director
of the Disability Resource Center, Plaster Student Union, Suite 405, (417) 836-4192 or (417) 836-6792
(TTY) www.missouristate.edu/disability. Students are required to provide documentation of disability to
the Disability Resource Center prior to receiving accommodations. The Disability Resource Center refers
some types of accommodation requests to the Learning Diagnostic Clinic, which also provides diagnostic
testing for learning and psychological disabilities. For information about testing, contact the Director of the
Learning Diagnostic Clinic, (417) 836-4787, http://psychology.missouristate.edu/ldc.

Dropping a class: It is your responsibility to understand the Universitys procedure for dropping a class. If you stop
attending this class but do not follow proper procedure for dropping the class, you will receive a failing grade and will
also be financially obligated to pay for the class. For information about dropping a class or withdrawing from the
university, contact the Office of the Registrar at 836-5520.
See Academic Calendars (www.missouristate.edu/registrar/acad_cal.html) for deadlines.

Emergency Response: Students who require assistance during an emergency evacuation must discuss
their needs with their professors and the Disability Resource Center. If you have emergency medical
information to share with me, or if you need special arrangements in case the building must be
evacuated, please make an appointment with me as soon as possible.
For additional information students should contact the Disability Resource Center, 836-4192 (PSU 405),
or Larry Combs, Interim Assistant Director of Public Safety and Transportation at 836-6576.
For further information on Missouri State Universitys Emergency Response Plan, please refer to the
following web site: http://www.missouristate.edu/safetran/erp.htm

Statement of attendance policy: A seating chart will be constructed on the second day of class and
attendance will be taken daily. There is no penalty for non-attendance but any missed exams, pop
quizzes or other graded in-class exercises will be recorded as a zero unless a valid excuse is presented.
Valid excuses include medical emergency, family emergencies or death in the family and some work
related activities. A planned vacation or pleasure trip is not valid excuse.

Cell phone policy:
As a member of the learning community, each student has a responsibility to other students who are
members of the community. When cell phones or pagers ring and students respond in class or leave
class to respond, it disrupts the class. Therefore, the Office of the Provost prohibits the use by students of
cell phones, pagers, PDAs, or similar communication devices during scheduled classes. All such devices
Syllabus and Policy Statement for: Managerial Accounting, MBA ACC 711online Fall 2014

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must be turned off or put in a silent (vibrate) mode and ordinarily should not be taken out during class.
Given the fact that these same communication devices are an integral part of the Universitys emergency
notification system, an exception to this policy would occur when numerous devices activate
simultaneously. When this occurs, students may consult their devices to determine if a university
emergency exists. If that is not the case, the devices should be immediately returned to silent mode and
put away. Other exceptions to this policy may be granted at the discretion of the instructor.

Audio and video recording course activity: Students may make audio or video recordings of course
activity but should inform the professor before recording. However, the redistribution of audio or
video recordings from the course to individuals who are not students in the class is prohibited without the
express permission of the faculty member and any of the students who are recorded. Under no
circumstance should any recording device be out while a student is taking or reviewing an
examination.

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