Florida State College Managerial Accounting Syllabus

5 May 2018

I Students will be able to compute and apply predetermined overhead application rates.

I Students will be able to allocate indirect costs using an activity-based-costing (BBC) system. I I Students will be able to prepare operating budgets including a cash budget. I Students will be able to solve simple capital budgeting analysis using the ash payback period, internal rate of return and net present value techniques. I Students will be able to calculate and interpret the variances for all product costs (material, labor and overhead) using a standard cost system.I I Students will be able to analyze and offer solutions to simple relevant costing decisions: accept or reject special orders, make or buy, scrap or rework and drop I unprofitable segments. I Students will be able to evaluate investment centers using the ROI and residual income approaches. This course will be presented on campus.

ORIENTATION The orientation will be presented in class. Group/Teamwork Throughout the course, we may divide into groups for certain exercises and assignments.Each group will also be assigned projects and handouts to complete together. Being able to work in teams is a very highly regarded qualification in the business world. You will learn to work in teams or groups throughout the course. INSTRUCTOR’S EXPECTATIONS OF STUDENTS: ; You are expected to have read the assigned material from the textbook BEFORE class. ; You are expected to complete all Assignments BEFORE class.

; You are expected to BE PRESENT for each class.I 5: 7/29/13 Review Chapters 7 & 8 and be prepared to answer questions regarding this Chapters 7 & 8 in class. Chapters 7 & 8 Chapters 9 & 10 I Complete Quiz 3 Posted on Blackboard – Complete the Assignments for chapters 9 & 10 prior to the next class Seek: 8/5/13 I Review Chapters 9 & 10 and be prepared to answer questions regarding this subject material. Review Assignments for Chapters 9 & 10 in class. Complete Quiz 4 Posted on Blackboard -? Chapters 9 & 10 I Review chapters 1 – 10 for final exam. Seek: 8/12/13 Final Exam – Chapter 1-10 to be taken in Class.Frequently Asked Questions: 1) What is an FAN grade? This grade is awarded to students who do not meet the attendance requirement of a course.

2) What are “l” grades and when are they used? An “I” grade may be assigned at the instructor’s discretion upon request by the student to permit the student time to complete required course work which he/she was prevented from completing in a timely way due to non- academic reasons. The instructor may require the student to document the request to assist in the decision. The instructor may choose not to grant the request.The “l” grade should be considered only when the student has the potential to earn a passing grade if the missing work is made up. -The instructor shall prescribe in a written agreement with the student the engaging course work required for completion and removal of the “I” grade. A copy of this agreement will be kept on file in the office of the appropriate dean. All work must be completed within the first eight weeks of the subsequent term, unless the instructor agrees to a longer timeshare extension of time (not to exceed one year).

When the work is completed, the instructor will submit a grade change form with the grade earned. If the work is not completed within the prescribed timeshare, the “I” will automatically change to an “F” grade. The student will be informed of the final grade signed. – To be eligible for an “l” grade, the student must be passing the course at the time of the request and must have completed at least 75 percent of the course work. 3) What is the FCC Code of Ethics? Consistent with The Code of Ethics of the Education Profession in Florida, 68-1. 6, Principles of Professional conduct for the Education Profession in Florida, an obligation to the learner requires that an individual shall not harass or discriminate against any learner on the basis of race, color, religion, sex, age, national or ethnic origin, political beliefs, marital status, indicating condition, sexual orientation, or social and family background and shall make reasonable effort to assure that each learner is protected from harassment or discrimination. ) What about academic honesty? Academic dishonesty, in any form, is expressly prohibited by the rules of the District Board of Trustees of Florida Community College at Jacksonville.

Academic dishonesty incorporates the following: a. Cheating which is defined as the giving or taking of any information or material with the intent of wrongfully aiding oneself or another in academic work considered in the termination of a course grade. . Plagiarism which is defined as the act of stealing or passing off as one’s own work the words, ideas, or conclusions of another as if the work submitted were the product of ones own thinking rather than an idea or product derived from another source. In this regard FCC students and faculty College-wide have access to the use of Turning online software, used to detect plagiarism in essays and reports. C.Any other form of inappropriate behavior which may include but is not limited to: falsifying records or data; lying; unauthorized copying, tampering, abusing, or otherwise unethically using a computer or other stored information; and, any other act of misconduct which may reasonably be deemed to be a part of this heading.

Any student alleged to have committed any act of academic dishonesty as defined herein, shall be entitled to due process as defined in District Board of Trustees’ Rule xx-2. 8, prior to the administration of disciplinary action, including suspension and dismissal. 5) May repeat this course? Learners repeat a course in an attempt to improve a grade previously earned. State Board Rule AAA-14. 0301 limits such attempts to courses where a D,” or “FAN” grade was earned. A learner has only three attempts in any course, including the original grade, repeat grades, and withdrawals. Upon the third attempt in a course, the learner must be given an “A” “8,” “C,” “D,” or When students repeat a course at Florida Community College, only the last grade earned is calculated in their cumulative grade point average (GAP).

However, students with an excessive number of “W” or “FAN” grades and students who repeat courses to improve their GAP may jeopardize their admission to programs in Florida State University System (US) or other institute actions[pick]

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