Acct 5131 Online Sp 2019 Syllabus.docx

University of Houston-Clear Lake College of Business Course Syllabus for Accounting 5131.31 and 5131.32 Accounting for Administrative Control Spring Semester 2019 – Fully Online Instructor Dr. Lin (Libby) Yi Office: Suite 3-237, Room 10, Bayou Building Phone number: 281-283-3176 UHCL email: [email protected] Office hours: By appointment

Course Materials Fraser, L. and A. Ormiston, Understanding Financial Statements, 11th edition, Pearson, 2016. At bookstore. Required. Datar, S. and M. Rajan, Managerial Accounting: Making Decisions and Motivating Performance, Pearson, 2014. At bookstore. Required.

Learning Outcomes This is an accounting course designed for MBA students, MS in Accounting students, and other master’s degree students in business-related areas. In this course, students will learn cost concepts and behavior, performance measurement, and analytical uses of accounting data for administrative decisions by managers in merchandising, manufacturing, and service organizations. Also, students will learn how to read and interpret financial statements provided to external stakeholders. Upon completion of this course, you will be able to: (1) understand how cost data are accumulated; (2) use cost data for managerial decision-making, planning, and performance evaluation; (3) use spreadsheet software to analyze cost data for decision making and problem solving; (4) use appropriate cost accounting techniques to assist in making decisions and solving problems; and (5) effectively read and interpret financial statements provided to users outside of the entity.

Course Format This class is online and is delivered using Blackboard. The schedule for the eight-week session is attached. The folders for the chapters covered are in the ‘Content’ section of the course Blackboard page. For each chapter, there are learning objectives, a reading assignment, instructor notes, a homework assignment, and homework solutions. I suggest that you study a chapter in the following order: 1) read the assigned textbook pages; 2) study the instructor’s notes; 3) do the homework problems (these homework problems are for you to practice and will not be collected for grading).

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Keeping up with the course material in timely manner is essential for success in this course. Falling behind may be fatal with respect to a satisfactory grade. You must understand the book’s material and examples. Also, you need to be able to do the homework problems without looking at the solutions. Given that this is an eight-week course, the course material will be covered at approximately twice the speed at which semester-long courses are covered. Please keep this in mind when scheduling your courses. Expect to spend between 16 and 30 hours each week on this course.

Announcements This section contains general announcements that pertain to the course, resources at UHCL, and other information that is important to some or all students in the course.

Blackboard E-mail Facility With the course e-mail facility, you may contact the instructor or any other student. The course email facility is intended for communications of a personal nature. Only the person(s) to whom you address your e-mail will be able to view the e-mail.

Grading Grades are based on total points earned on a midterm examination, a final examination, end-of-chapter quizzes, collected homework assignments, and a spreadsheet assignment. Three collected homework assignments @ twenty points each ............................................ 60 Spreadsheet assignment ......................................................................................................... 40 Eight end-of-chapter quizzes @ ten points each .................................................................... 80 Midterm examination ... ....................................................................................................... 100 Final examination. ......... ....................................................................................................... 100 Total possible points ................................................................................................ 380 The course may be graded on a curve. Nevertheless, the grading scale will be no more stringent than a straight scale. Therefore, the following percentages in the course would guarantee at least the following grades: 93% (A); 90% (A-); 87% (B+); 83% (B); 80% (B-); 77% (C+); 73% (C); 70% (C-); 67% (D+); 63% (D); 60% (D-). You will be able to view your grades (after they are posted) on the ‘My Grades’ section of Blackboard.

Withdrawals and Incompletes Monday, April 29: Last day to withdraw. An incomplete will only be given in extreme circumstances. If an incomplete is granted, all exam and assignment grades that are recorded up to the applicable date (e.g., date the emergency began) will be carried over and cannot be replaced. Please see the UHCL catalog for more information.

Examinations and Proctoring You will take two face-to-face, proctored exams (a midterm and a final) worth 100 points each. They are scheduled for two hours and thirty minutes and are non-cumulative. The exams consist of fifty multiplechoice questions worth two points each. There are both conceptual and computational questions. The exams are closed book. However, you are allowed to use a 3-inch by 5-inch note card as an aid.

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Exams will be proctored in a face-to-face setting on the UHCL campus in a specific campus classroom at a specified date and time. The exams are scheduled for: Saturday, April 20, 2:30-5:00pm (location will be notified later) Saturday, May 18, 2:30-5:00pm (location will be notified later) If you are unable to come to campus to take an exam, you may use ProctorU. ProctorU is a service for proctoring online exams. With a computer and web cam, you can take online exams at home, at work, or almost anywhere you have Internet access. ProctorU connects you directly to the proctor via web cam so you can both see and talk to one another. ProctorU’s proctor also monitors your computer while you complete the exam. You may also have your exam proctored at a testing center at a university that is a member of the National College Testing Association. The use of ProctorU or a testing center will be at your own expense. ProctorU’s current price for 2.5 hour exam is $25.00. If you wait until 72 hours before the exam to make an appointment with exam proctoring with ProctorU, there is an extra $5 charge. To take the exam immediately (during the testing window), the fee is an additional $8.75. The cost of proctoring at a testing center varies, but is typically at least $25 per exam. If you use ProctorU or a testing center to take an exam, you should take it at the same date as the faceto-face exam and within a time window of 2:30pm - 7:30pm. That is to say, you can schedule your exam1 and exam2 with ProctorU at the date of Apil 20th and May 18th, respectively. You need to set it to be a 150 minutes test within 2:30pm -7:30pm window of those two dates (to make sure you can finish the exam within the timeline, the latest time you can start the exam is at 5:00pm), e.g., you can set your exam1 to be 3:00pm-5:30pm on April 20th. If you are unable to take the exam during the regularly scheduled time, you must provide acceptable (according to the professor) written documentation to be excused and take a make-up examination. Any make-up examination must be taken after the regularly scheduled exam and can be different from the regularly scheduled exam.

Homework Assignments Three homework assignments will be collected. Each assignment is worth twenty points. In the Course Menu on the course Blackboard page, you will see a link to the collected homework assignments. Also, as per the Course Schedule, other homework assignments in the chapter folders in the ‘Content’ section will not be collected. The collected homework assignments tend to be more challenging than the homework assignments that are not collected. Please submit the assignment through the Homework Assignments tool by the due date. Instructions on how to submit an assignment through the assignment tool are found on the Blackboard log-in page. The due dates for the collected homework assignments are listed in the ‘Course Schedule’ section of this syllabus. Late homework assignments will receive a three point deductions for every 24 hours late. For example, a homework assignment turned in 40 hours late will receive a six point deduction. Please do not submit a homework assignment by email.

Spreadsheet Assignment You are responsible for one spreadsheet assignment. Please submit an electronic version of this assignment through the Assignments tool by the due date. Instructions for how to submit an

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assignment through the Assignments tool are found on the Blackboard login page. The due date of the spreadsheet assignment is shown in the ‘Course Schedule’ section of this syllabus. Late spreadsheet assignments will be accepted with a penalty. The penalty will be five points off for every 24 hours late. For example, if your Spreadsheet Assignment is 30 hours late, you will receive a ten point deduction. Please do not send the spreadsheet assignment through email.

Quizzes There are eight quizzes and they are worth ten points each. The quizzes consist of ten multiple-choice questions, each worth one point. The questions will usually be both conceptual and computational. Every student’s quiz is different. The quizzes will be located under content folders for particular chapters. Each quiz has a due date. The due dates of the quizzes are posted in the Course Schedule in the syllabus. Once the due date of a quiz has passed, you are not able to take the quiz. Furthermore, you will get two attempts to take a quiz during the availability period and your highest score will be kept. However, the quiz for each attempt is different. You can begin taking the quiz anytime during the availability period. Save your answer to a question by clicking on the ‘Save Answer’ button in the upper right corner of the question. Once you start a quiz, you will have thirty minutes to complete the quiz attempt. Make sure you properly submit your quiz when you are finished. To submit the quiz, click on one of the ‘Save and Submit’ buttons located on the right side above and below the quiz. Once you click on this button, the quiz is submitted and finished. Once the availability period on the quiz expires, you cannot take the quiz or the second attempt, whichever is applicable. The quizzes are open book and open notes. However, they must be taken individually. The purposes of the end-of-chapter quizzes are to test your knowledge of the chapter material and keep you on schedule.

Contacting the Instructor As previously mentioned in this syllabus, you can contact the instructor by using the email function in the course website in blackboard or using the instructor’s UHCL email address. You can also arrange to meet the instructor in person by scheduling appointments.

Academic Honesty The Academic Honesty Policy at UHCL (found on the Dean of Students’ website, the Faculty Handbook, the Student Handbook, the Senior Vice President and Provost’s website, the Graduate Catalog, and the Undergraduate Catalog) states: “Academic honesty is the cornerstone of the academic integrity of the university. It is the foundation upon which the student builds personal integrity and establishes a standard of personal behavior.” Because honesty and integrity are such important factors in the professional community, you should be aware that failure to perform within the bounds of these ethical standards is sufficient grounds to receive a grade of "F" in this course and be recommended for suspension from UHCL. The Honesty Code of UHCL states "I will be honest in all my academic activities and will not tolerate dishonesty." All exams are closed book. On an exam, using external materials (except the note card previously discussed), working as a group, or giving information to a classmate is considered cheating. Students

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who are discovered cheating on an exam will receive an ‘F’ in the course and will be referred to the applicable UHCL authorities for further disciplinary action. Although the quizzes are open book and open notes, they are to be done individually. Therefore, on the quizzes, working as a group or giving information to a classmate is considered cheating. Students discovered cheating on a quiz will receive scores of ‘-5,’ which will not be counted as a dropped score. The Spreadsheet Assignment and the collected homework assignments are to be done individually. You are allowed to ask the professor questions on these assignments using the Blackboard e-mail facility. Students found cheating on the Spreadsheet Assignment will receive scores of ‘-10’ and students found cheating on a chapter homework assignment will receive scores of ‘-5,’ which will not count as the dropped score.

Statement of Assessment The School of Business may use assessment tools in this course and other courses for curriculum evaluation. Educational Assessment is defined as the systematic collection, interpretation, and use of information about student characteristics, educational environments, learning outcomes and client satisfaction to improve program effectiveness, student performance and professional success. This assessment will be related to the learning objectives for each course and individual student performance will be disaggregated relative to these objectives. This disaggregated analysis will not impact student grades, but will provide faculty with detailed information that will be used to improve courses, curriculum, and students’ performance.

Academic Accommodations If you require special academic accommodations under the Americans with Disability Act, Section 504, or other state or federal law, please contact the Disability Services Office at (281) 283-2626.

Miscellaneous Items 1. Counseling and Study skills - UHCL Counseling Services can help you access your study skills and find ways to improve your academic habits, as well as assist you with things such as time management, procrastination, learning styles, writing papers, test preparation, test anxiety, and concentration. To take advantage of this free and confidential academic counseling, call 281-283-2580 to set up an appointment or visit the Counseling Services webpage for more information, including handouts on these topics. 2. The Student Success Center provides tutoring for this course free of charge. You can visit the Student Success Center webpage or call 281-283-2643 to preview the services and set appointments. 3. Any ambiguity in this syllabus is to be interpreted by Dr. Yi.

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Course Schedule Key: FO – Fraser and Ormiston textbook DR – Datar and Rajan textbook ST – Self-Test (from Fraser and Ormiston) SQP – Study Questions and Problems (from Fraser and Ormiston) C – Case (from Fraser and Ormiston) E – Exercise (from Datar and Rajan) P – Problem (from Datar and Rajan) Note: The only homework collected is the homework labelled as collected. Week Chapters, Readings, Homework (not collected) 03/25-03/31

04/01-04/07

04/08-04/14

04/15-04/21

Ch 1 (FO): Financial Statements: An Overview Ch 2 (FO): The Balance Sheet Readings: Ch 1 (FO), pages 1 to 32 (includes Appendix) Ch 2 (FO), pages 47 to 76 Homework: SQP1.1, SQP1.5, SQP1.6, SQP1.7, SQP1.8, C1.3, SQP2.3, SQP2.6, SQP2.9, SQP2.14, SQP2.15, SQP2.16, SQP2.17, SQP2.19, C2.3 Ch. 3 (FO): Income Statement and Statement of Stockholders’ Equity Ch 4 (FO): Statement of Cash Flows Readings: Ch 3 (FO), pages 103 to 122 (do not need to read the appendix) Ch 4 (FO), pages 161 to 183 (do not need to read the appendix) Homework: ST19 (Ch 3 FO), ST20 (Ch 3 FO), SQP3.5, SQP3.9, SQP3.12, SQP3.14, C3.1, ST23 (Ch 4 FO), ST24 (Ch 4 FO), ST25 (Ch 4 FO), ST26 (Ch 4 FO), SQP4.5, SQP4.6, SQP4.7, SQP4.8, SQP4.9, SQP4.11, SQP4.15 Ch 1 (DR): The Manager and Management Accounting Ch 2 (DR): An Introduction to Cost Terms and Purposes Readings: Ch. 1 (DR), pages 1 to 19 Ch. 2 (DR), pages 28 to 49 (do not need to read the appendix) Homework (DR): E1-11, E1-14, E2-13, E2-14, E2-15, E2-17, E2-18, E2-23, P2-27, P2-28, P2-32 Midterm Exam

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Assignments due (count towards grade)

1) Quiz 1 (Ch 1 FO) due on 04/07 at 11pm 2) Quiz 2 (Ch 4 FO) due on 04/07 at 11pm

1) Quiz 3 (Ch 1 DR) is due on 04/14 at 11pm 2) Quiz 4 (Ch 2 DR) is due on 04/14 at 11pm

1) Collected Homework

Chapters 1 to 4 (FO), chapters 1 and 2 (DR) Saturday, April 20, 2:30-5:00pm Building XXXX, Room XXXX (specific information will be posted soon)

04/22-04/28

04/29-05/05

05/06-05/12

05/13-05/19

Ch 3 (DR): Cost-Volume-Profit Analysis Ch 4 (DR): Job Costing Readings: Ch. 3 (DR), pages 76 to 97 (do not need to read Appendix) Ch. 4 (DR), pages 115 to 139 (do not need to read Appendix) Homework (all from DR): E3-13, E3-14, E3-17, E3-18, E319, E3-20, E3-21, P3-28, E4-13, E4-14, E4-15, E4-16, E4-18, E4-19, E4-24 Ch 6 (DR): Activity-Based Costing and Activity-Based Management Ch 9 (DR): Decision Making and Relevant Information Readings: Ch 6 (DR), pages 206 to 227 Ch 9 (DR), pages 341 to 369 (do not need to read Appendix) Homework (all from DR): E6-11, E6-12, E6-14, E6-15, E6-19, E6-22, E6-23, E9-12, E9-13, E9-15, E9-16, E9-18, E9-19, E9-20, E9-21, E9-22 Ch 12 (DR): Master Budget and Responsibility Accounting Ch 13 (DR): Flexible Budgets, Cost Variances, and Management Control Readings: Ch 12 (DR), pages 483 to 507 (do not need to read Appendix) Ch 13 (DR), pages 535 to 564 Homework (all from DR): E12-12, E12-13, E12-14, E12-16, E12-17, E12-18, P12-23, E13-11, E13-13, E13-16, E13-17, E13-19, E13-20, E13-21, E13-25, E13-27 Final Exam Chapters 3, 4, 6, 9, 12, 13 (DR) Saturday, May 18, 2:30-5:00pm Building XXXX, Room XXXX (specific information will be posted soon)

Assignments #1 is due on 04/21 at 11pm 2) Collected Homework Assignment #2 is due on 04/21 at 11pm 1) Quiz 5 (Ch 3 DR) is due on 04/28 at 11pm 2) Quiz 6 (Ch 4 DR) is due on 04/28 at 11pm

Quiz 7 (Ch 6 DR) is due on 05/05 at 11pm

1) Spreadsheet project is due on 05/12 at 11pm 2) Quiz 8 (Ch 13 DR) is due on 05/12 at 11pm

Collected Homework Assignments #3 is due on 05/19 at 11pm

Information about UHCL’s Blackboard 1. To have access to Blackboard for this course, you must be enrolled in the course.

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2. If you have difficulty accessing Blackboard (including login issues), please contact UHCL’s Support Center at either 281-283-2828 or by email at [email protected]. Their hours are Monday through Thursday 8:00 A.M. to 10:00 P.M. and Friday and Saturday 8:00 A.M. to 5:00 P.M. Occasionally, there are problems with the Blackboard server and you will not have access to the course. The server is usually back up within 24 hours. 3. To learn more about Blackboard, you can access Blackboard Learn videos on Blackboard’s On Demand website. It has short, interactive video tutorials and guides to help you get started. 4. Navigate to the Blackboard website. To enter Blackboard while on the home page, type in your username and password. Your Blackboard username and password are the same as the username and password for logging on to on-campus computers and your UHCL email account. 5. The UHCL Blackboard homepage contains useful information, including Blackboard support in the ‘For Students’ and ‘Resources’ sections. Under ‘For Students’ is a link called ‘Submitting Assignments,’ which gives instructions on submitting assignments through the Assignment tool. The collected homework assignments and the Spreadsheet Assignment must be submitted through the assignment tool. 6. Make sure there are no “POP-UP” blockers running on your browser when you use Blackboard. Also, if you attempt to login to Blackboard from an off-campus computer, the login might fail due to a firewall. A student accessing Blackboard from off-campus should verify with their technology administrator or internet service provider whether a firewall is preventing access.

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Overview of Blackboard for this Course You will see the following links listed on the left hand side of the home page: Home Page, Announcements, Content, Homework Assignments, Spreadsheet Assignment, Course Email, Blackboard Support, and Academic Support. 1. Home Page – contains the Welcome message, course syllabus, and Academic Honesty Resources folder. 2. Announcements – contains general announcements that pertain to this course, resources at UHCL, and other information that is important to some or all students in this course. 3. Content is divided into content folders. Each chapter has its own content folder and includes a “Notes” file, a “Solutions” file, and, if applicable, a “Quiz” folder. i) The “Notes” file contains the instructor’s outline of the chapter notes. ii) The “Solutions” file includes solutions for the homework. iii) The “Quiz” contains the quiz for the chapter. 4. Homework Assignments contains the collected homework assignments (the due dates are listed in the ‘course schedule’ part in the syllabus). As previously mentioned, you must use the Assignments tool to submit these assignments. 5. Spreadsheet Assignment contains the Spreadsheet Assignment (the due dates are listed in the ‘course schedule’ part in the syllabus). As previously mentioned, you must use the Assignments tool to submit this assignment. 6. Course Email – previously discussed. 7. Blackboard Support provides help with Blackboard, including access to the Blackboard Help page from Blackboard, Inc. 8. Academic Support provides access to academic resources and offices at UHCL. 9. Course Evaluation Information provides information about the College of Business course evaluation.

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