Saturday, March 7, 2015

ACG2071 Managerial Accounting

ACG 2071 Managerial Accounting

ACG2071 Managerial Accounting I Online



Fall Winter 2015 Session 4 (8 week)

ACG2071 MANGERL ACCT ONLINE 505541


Faculty Introduction

I thought I’d tell you a little about myself. I’ve taught since 1998. I have a BS in Business Administration with Management and Marketing concentration. I also have an MBA, Master of Management, Master of Education, and Master of Accountancy. Currently, I am working on my dissertation towards a Doctoral Degree in Management Science.

Currently I work full time for Broward College as a Faculty Member. I also work part-time for Vargas University and St. Thomas University. I live in Florida since 2004 and I enjoy riding a bike, swimming, gardening, and traveling. I have visited 23 countries in five different continents.

My goal is to see each of you succeed in this class!

Contact Information:

Instructor Name:
Prof. Krzysztof Bryniuk, MBA, MACC, MM, MEd
BConline Campus Phone:
954-201-7900
Fax:
954-201-7937
Email:
Please use BConline (D2L) email. Use my BC email ONLY if you are unable to access the course email: kbryniuk@broward.edu

Course Description
As the last course of the series, this course concludes the study of manufacturing accounting and managerial accounting. Topics covered include job order costing, process cost system, cost behavior, cost- volume-profit analyses, budgeting, profit analysis, responsibility accounting, differential analysis, capital investment analysis, and decision-making under uncertainty.

Methods of Instruction
This is a 3-credit hour course. This is fully online course, however I will host some live sessions.  The course will include weekly online discussions, assisgemnts (CengageNOW), tests, activities, and  readings.

Learning Outcomes

Upon successful completion of this course, students should be able to:
1. Demonstrate and illustrate the accounting concepts and procedures used by manufacturing operations
    employing a process cost system.
2. Describe cost behavior and cost estimation methods essential for planning and controlling operations.
3. Describe and apply cost-volume-profit analysis.
4. Explain the objectives of the budget process.
5. Explain the use of standard costs in planning and controlling operations.
6. Describe the function of managerial accounting and responsibility accounting (Part I).
7. Describe the function of managerial accounting and responsibility accounting (Part II).
8. Identify relevant information and apply differential analysis techniques.
9. Identify relevant information and apply capital investment analysis techniques.
10.Demonstrate and illustrate the concepts and procedures used in accounting for manufacturing operations
     employing a job order cost   accounting system.
 
Course Requirements
To maximize your chances for success in this course, make sure that you meet the following course prerequisites:

Course Prerequisites: ACG 2001, ACG 2011

Computer Knowledge and Skills:
    • Students in this course should be familiar with the following computer skills.
      • File Management - You should be familiar with finding and saving files on your computer.
      • The Internet - You should be familiar with connecting to the Internet through an Internet Service Provider or Network Connection.
      • Web Browser Software - You should be familiar with using web browser software to navigate the Internet and locate information.
      • Email - You should be familiar with sending and receiving email messages.
      • Discussions - You should be familiar with posting and reading discussion messages in a threaded format.
      • Attachments - You should be familiar with sending email messages with attached files.
      • Word Processing - You should be familiar with creating, editing, saving, and printing documents using Microsoft Word.
      • Microsoft Excel - You should be familiar with creating, editing, saving and printing worksheets in Excel.  Do not zip your files.  You will not receive points if I can't open the files.  This software package is available for your use in all BC computer labs.
  • Other Requirements
    • You'll need a BC email address to access the online portion of this course.
    • Obtain a County Library Card or University/College Library Card. You will need either a County Library Card which you may obtain at either North Campus or South Campus Library or a University/College Library Card from the Central Campus Library. These cards will allow you to use select library databases. (optional)
    • Connect: Homework assignments will require using McGraw-Hill's Connect, which is a web based software (like Blackboard) provided by the publisher. Your Connect code is included in your textbook bundle when purchased at a BC bookstore.
  • Log into Course
Attendance Policy
During the first week of class,
you must complete the Course Orientation and the Syllabus Quiz, or you will be withdrawn from the course. Simply logging into the course will not satisfy your attendance during this time. As with an on-campus course, students who are reported for non-attendance in an online course and are withdrawn are still responsible for paying for the course. If you do not complete the requirements of the first week of class, you should drop the course by the official drop/add deadline or expect to pay for the course.

It is very important for you to actively participate in this online class. If you stop participating in class discussions, do not submit assignments, or fail to take quizzes or tests prior to the withdrawal date, you will be withdrawn from class and receive a W or, if it is your third attempt, an F.

If you stop participating after the withdrawal date, you will receive an F. To avoid this situation, you should remain an active learner in this class and always communicate extenuating circumstances to your instructor. Ongoing communication with the instructor is critical to your course success. Completion of tests, assignments, and other class activities are used as indicators of your participation in order to satisfy this reporting requirement.

See the list of activities required for participation and attendance on the General Course Policies page
Course Materials
Required course materials are described below:


  • Required Text: The textbook is available in the BC bookstore as a special bundle which includes the text and an online access code.

·         Fundamental Accounting Principles, 20th Edition
John J Wild, UNIV OF WISC MADISON
Ken Shaw, University of Missouri---Columbia
Barbara Chiappetta, NASSAU COMMUNITY COLLEGE
McGraw-Hill
Access Code for Homework Manager content - A publisher access code is required to access online content at the companion website assigned to this class. To access the homework manager you will be provided with a URL within the course. Your access code is included in your
textbook bundle when purchased at the BC bookstore.


The access code can also be purchased online. You should contact your instructor if you need to purchase the code separately.

Policies and Requirements

During the first week of class, you must complete the Course Orientation and the Syllabus Quiz, or you will be withdrawn from the course. Simply logging into the course will not satisfy your attendance during this time. As with an on-campus course, students who are reported for non-attendance in an online course and are withdrawn are still responsible for paying for the course. If you do not complete the requirements of the first week of class, you should drop the course by the official drop/add deadline or expect to pay for the course.

It is very important for you to actively participate in this online class. If you stop participating in class discussions, do not submit assignments, or fail to take quizzes or tests prior to the withdrawal date, you will be withdrawn from class and receive a W or, if it is your third attempt, an F.

If you stop participating after the withdrawal date, you will receive an F. To avoid this situation, you should remain an active learner in this class and always communicate extenuating circumstances to your instructor. Ongoing communication with the instructor is critical to your course success. Completion of tests, assignments, and other class activities are used as indicators of your participation in order to satisfy this reporting requirement.

See the list of activities required for participation and attendance on the General Course Policies page
How to Register for this Course 

Please register for course using myBC website. Students must pay for the course before they will be able to log into the course. Information Contact If you are interested in registering for ACG2001 online, please feel free to contact me via email kbryniuk@broward.edu

How to Access this Course
Once you are enrolled login to your course will be available on August 25, 2014. Normally, the login date should be the first day of the session in which the course is scheduled. You may login early and read the syllabus. Make sure that you understand that the only people who will be permitted to login are those students who have registered and paid for the course. 

    • Your BConline User Name is the same as your BC email ID.
    • Your BConline password is the same as your BC email PIN code.
    • If you need login information, obtain a BC email user ID and PIN code before attempting to login to BConline.
The direct link for BConline login is https://bconline.broward.edu

Communication

  • Use the course email tool only for private, personal, one-to-one communication with a specific individual, or groups of individuals. Do not send course related emails to the instructor's BC email address.
  • In the event that the course communication tools are unavailable for more than 24 hours, the instructor will communicate with students (if necessary) via their BC email address. Access your BC email account at http://www.outlook.com
Faculty Response

  • Course emails and discussion posts will be answered within 48 hours. Emails and submissions sent on Saturday or Sunday, or holidays may not be answered until the next school day. It is recommended that you post course-related questions in the discussion area. Other students may have the same questions as you or may even be able to answer your questions. If you need info related to a test or assignment, plan ahead and submit your questions well ahead of the due date. Additionally, you can contact your instructor during their online office hours or schedule an online meeting. Your instructor is not online 24 hours per day, so please allow time for responses.

 

ACG2001 Principles of Accounting I Online

ACG2001 Principles of Accounting I Online



 Summer Term 2015  Session 1, 2, 3 and 4 (8 or 16 week semester)

Ref # 497679


The class (20143) Session 2 will have a mandatory online orientation between Aug 25 - 29. Orientation will need to be completed. If orientation is not complete students may drop the class for full refund by end of drop/add on Aug 31. Please note: If you do not plan on attending class and do not drop by end of drop/add you will receive a WN (withdrawal with no refund).

Faculty Introduction
I thought I’d tell you a little about myself. I’ve taught since 1998. I have a BS in Business Administration with Management and Marketing concentration. I also have an MBA, Master of Management, Master of Education, and Master of Accountancy. Currently, I am working on my  Doctoral Degree in Management.

Currently I work full time for Broward College as a Faculty Member. I also work part-time for Vargas University and St. Thomas University. I live in Florida since 2004 and I enjoy riding a bike, swimming, gardening, and traveling. I have visited 23 countries in five different continents.

My goal is to see each of you succeed in this class!

Contact Information:

Instructor Name:
Prof. Krzysztof Bryniuk, MBA, MACC, MM, MEd
BConline Campus Phone:
954-201-7900
Fax:
954-201-7937
Email:
Please use BConline (D2L) email. Use my BC email ONLY if you are unable to access the course email: kbryniuk@broward.edu

Course Description
This course prepares the participant to employ technology as an integral part of the teaching and learning process. Instruction is provided in commonly used software suites and on the Internet. The use of blended learning to enrich and engage students and increase their technology skills is a major emphasis. Copyright and fair use guidelines are reinforced.

Methods of Instruction
This is a 3-credit hour course. This is fully online course, however I will host some live sessions.  The course will include weekly online discussions, assisgemnts (CengageNOW), tests, activities, and  readings.

Learning Outcomes

·         Describe how generally accepted accounting principles have evolved to form the underlying basis for 
       accounting practice.
·         Explain the nature and purpose of accounting.
·         Perform the following major steps in the accounting cycle: analyzing transactions, recording transactions,
       posting to accounts, and preparation of a trial balance.
·         Perform the following steps in the accounting cycle:  the preparation of financial statements and closing
       procedures.
·        Describe the accounting for businesses that buy and sell merchandise.
·        Prepare financial statements, adjusting entries, closing entries, and a post-closing trial balance for a
       merchandising enterprise.
·        Prepare adjusting entries for deferrals and accruals.
·        Describe how an accounting system provides information to management for planning and controlling
       operations.
·        Describe the concepts of internal control over cash; operations of a petty cash fund; use of a
         checking account; and procedures for monthly bank reconciliations.
·        Describe the account­ing for short-term investment and receivables.
·        Describe the basis for inventory valuation.

Course Requirements

  • New to e-learning? Review the student videos and general information about online learning at the Broward College Online website before enrolling in any online or blended course.
  • Before enrolling in an e-learning course review, computer requirements
  • There are no required on-campus meeting dates
  • All students must obtain their BC email address. It is used for course login. 
As your professor I would recommend that you take MAC 1105 College Algebra or an equivalent course prior to taking this class, but it is not required.

Attendance Policy
During the first week of class,
you must complete the Course Orientation and the Syllabus Quiz, or you will be withdrawn from the course. Simply logging into the course will not satisfy your attendance during this time. As with an on-campus course, students who are reported for non-attendance in an online course and are withdrawn are still responsible for paying for the course. If you do not complete the requirements of the first week of class, you should drop the course by the official drop/add deadline or expect to pay for the course.

It is very important for you to actively participate in this online class. If you stop participating in class discussions, do not submit assignments, or fail to take quizzes or tests prior to the withdrawal date, you will be withdrawn from class and receive a W or, if it is your third attempt, an F.

If you stop participating after the withdrawal date, you will receive an F. To avoid this situation, you should remain an active learner in this class and always communicate extenuating circumstances to your instructor. Ongoing communication with the instructor is critical to your course success. Completion of tests, assignments, and other class activities are used as indicators of your participation in order to satisfy this reporting requirement.
See the list of activities required for participation and attendance on the General Course Policies page
Course Materials

Textbook:

Required Course Materials

Required Text:
Title: Accounting, 25e
Author(s): Warren/Reeve/Duchac
Publisher, Edition: Cengage, 25ed
Formats:
Hardcover Textbook + CengageNOW Printed Access Card (includes MindTap Reader eBook & 720 day access) ISBN: 9781305426627
or
Loose Leaf Textbook + CengageNOW Printed Access Card (includes MindTap Reader eBook & 720 day access) ISBN: 9781305426634
or
An eBook + CengageNOW Access Card (includes MindTap Reader eBook & 720 day access) can be purchased during the orientation of this course.

Books for online courses are available at the Central Campus bookstore
A. Hugh Adams Central Campus Bookstore
Admissions & Student Service Center - Bldg. 19
Tel: (954) 201-6830
Fax: (954) 201-6895

Tel: (954) 201-6830
Fax: (954) 201-6895
General Policies and Requirements

During the first week of class, you must complete the Course Orientation and the Syllabus Quiz, or you will be withdrawn from the course. Simply logging into the course will not satisfy your attendance during this time. As with an on-campus course, students who are reported for non-attendance in an online course and are withdrawn are still responsible for paying for the course. If you do not complete the requirements of the first week of class, you should drop the course by the official drop/add deadline or expect to pay for the course.
It is very important for you to actively participate in this online class. If you stop participating in class discussions, do not submit assignments, or fail to take quizzes or tests prior to the withdrawal date, you will be withdrawn from class and receive a W or, if it is your third attempt, an F.

If you stop participating after the withdrawal date, you will receive an F. To avoid this situation, you should remain an active learner in this class and always communicate extenuating circumstances to your instructor. Ongoing communication with the instructor is critical to your course success. Completion of tests, assignments, and other class activities are used as indicators of your participation in order to satisfy this reporting requirement.

See the list of activities required for participation and attendance on the General Course Policies page
How to Register for this Course 
Please register for course using myBC website. Students must pay for the course before they will be able to log into the course. Information Contact If you are interested in registering for ACG2001 online, please feel free to contact me via email kbryniuk@broward.edu

How to Access this Course
Once you are enrolled login to your course will be available on August 25, 2014. Normally, the login date should be the first day of the session in which the course is scheduled. You may login early and read the syllabus. Make sure that you understand that the only people who will be permitted to login are those students who have registered and paid for the course. 


Your BConline User Name is the same as your BC email ID.
Your BConline password is the same as your BC email PIN code.
If you need login information, obtain a BC email user ID and PIN code before attempting to login to BConline.

The direct link for BConline login is https://bconline.broward.edu

Student Services
  • Password Reset
  • Technical Problems
Communication

  • Use the course email tool only for private, personal, one-to-one communication with a specific individual, or groups of individuals. Do not send course related emails to the instructor's BC email address.
  • In the event that the course communication tools are unavailable for more than 24 hours, the instructor will communicate with students (if necessary) via their BC email address. Access your BC email account at http://www.outlook.com 
Faculty Response

  • Course emails and discussion posts will be answered within 48 hours. Emails and submissions sent on Saturday or Sunday, or holidays may not be answered until the next school day. It is recommended that you post course-related questions in the discussion area. Other students may have the same questions as you or may even be able to answer your questions. If you need info related to a test or assignment, plan ahead and submit your questions well ahead of the due date. Additionally, you can contact your instructor during their online office hours or schedule an online meeting. Your instructor is not online 24 hours per day, so please allow time for responses.