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Syllabus for Managerial Accounting

Lackawanna College

POC 201 KA: Instructor Training Course Syllabus

Online Classroom: XX credits

  Fall 2015: August 31-September 25


Dr. Patricia Davis





Office Hours

Online through Chat or by phone at a mutually convenient scheduled time.




I do not know which textbook is used for the course so I added the one that I work from.

Managerial Accounting 13 edition, by Warren, Reeve, Duchac. Cengage Learning publisher. ISBN 978-1-285-86880-6



 ACC 220 - Managerial Accounting ACC 220 (Formerly AC 219) – Managerial Accounting - The basic principles of cost accounting are developed and applied to industrial situations. Specific topics covered are: accounting for labor, material, and manufacturing expense; cost statements; analysis of cost information for administrative and control purposes. Pre-Requisites: ACC105 and ACC110. (3 credits)




  1. Describe the differences between managerial and financial accounting.
  2. Evaluate the organizational role of management accountants.
  3. Explain job order cost systems.
  4. Describe process cost systems.
  5. Classify costs by behavior – variable, fixed, mixed.
  6. Describe budgeting, its objectives, and its impact on human behavior.
  7. Describe the types of standards and how they are established for businesses.
  8. Explain performance evaluation for decentralized operations.
  9. Discuss differential analysis and product pricing.
  10. Examine capital investment analysis.


Online Course Attendance Policy:

Students enrolled in credit-bearing courses at Lackawanna College will fail any course(s) in which they accumulate absences beyond the maximum number allowed. This pertains to online courses as well.

Attendance is defined by participating in an academic activity within the online classroom, which includes posting in a graded discussion forum or submitting a written assignment. Postings not related to the aforementioned activities will not count for attendance purposes.

 # of Days Required for Discussion in an Online Course

Maximum # of Weeks Allowed without Discussion


Twice on any four days in a week (8 total)




 You are required to engage in discussion at least TWICE on FOUR days throughout the week for a total of EIGHT posts in all, minimum.

  • You should respond to the initial DQs posted AND respond to your classmates.
  • Responses MUST be substantive. See the document titled Good Discussions in your Handouts and Links.
  • Responses that do not move the conversation forward by providing information to which others can respond and build upon will NOT be counted toward your weekly score.
  • Students who miss one week of discussion will be DROPPED from the course.
  • Students who do not log on to the course within the drop/add period for the course will be DROPPED from the course. In order to understand, remember, and benefit from what we learn in class, discussion and interaction are critical. Responses such as, “I like what you said.” “I agree.” Or “Good thinking.” are NOT acceptable. Also, you should NOT simply repeat what someone else has already said.Good Discussions in Handouts and Links will help you, but you should also use this rubric to gain all possible points for your contributions and, more importantly, to get the most out of our class discussion!Online Classroom Discussion and Interaction Rubric 
  • 15 points per week for a total of 105 points
  • You MUST post no less than 8 times per week – twice on any four days.
  •  Online Course Discussion Policy

What Should I Do?

Points Available

Did I do This?


Points Earned

Answer both Discussion Questions directly demonstrating a clear understanding of the material, support your response with research or reading, and promote conversation (2 posts)





Respond to at least two classmates’ posts (2 posts)





Continue both conversations with at least one additional reply to each peer (2 posts)





Respond to at least one of the teacher’s secondary questions, conversing with a classmate who responds to the same question (2 posts)





Be sure all responses are detailed and clear and are posted twice on four separate days.





Be sure that all responses relate to the course reading and notes, your own everyday life, or to both





Provides the class with a response that is non-generic and inspiring – meaning that they learn from what you have contributed and can continue the conversation





Use proper grammar, spelling, and netiquette










Withdrawal Policy:

A student has the privilege of withdrawing from any courses or from the College itself without academic penalty up to and including the final date for withdrawal indicated on the College calendar.

To withdraw officially from a course or from the College, a student must obtain the proper withdrawal form from the Student Affairs Office or from your Center Director, complete this form and submit it to the Registrar's Office before the final day for withdrawal without academic penalty as indicated on the College calendar. If a student stops attending a course for which he/she is registered after the published census date (end of drop/add) without having officially withdrawn from the course, the student will be assigned an AW (penalty-grade failure) for the class. No exceptions will be made.

Students who violate the College's Academic Integrity Policy and fail a course in consequence may not exercise the withdrawal privilege in that particular course.

Financial obligations to the College will be determined according to the Refund Policy.

 Instructor Policies:

I will respond to email and voice mails within 24 hours. Please remember to leave information that includes your name, phone number and email. Please contact me as soon as possible in the week if you experience difficulty with technology or the assignments I am here to guide you through the course and will give you direction and support in your journey to be successful.



The assignments in this course are tracked by points. Use the Points Value column to check your grade based on how many points you have earned. You might also estimate how many more points you need in order to earn the final grade that you want.

Letter Grade

Numeric Range

Points Value

Quality Points


96 – 100




90 – 95




87 – 89




83 – 86




80 – 82




77 – 79




73 – 76




70 – 72




67 – 69




60 – 66




0 – 59




Due Dates and Late Penalties:

Late assignments will earn a penalty. Technical difficulties are NOT a justification for lateness.

  • The grace period for late assignments is as follows:
    • 1 day late-10% deduction off of the assignment grade
    • 2 days late -the assignment will receive a grade of 0%
  • There will be no “extra credit.”Academic dishonesty in any form, such as plagiarism and cheating, will not be tolerated either in the online or traditional classrooms. Sanctions will include an automatic F for plagiarism, but the severity or frequency of the violation may result in dismissal from the College as well.
  •  The following are among the forms of dishonesty, in a classroom of any type, for which sanctions may be applied:
  • Academic Integrity:
  • Using books, notes or other materials during an examination, unless expressly permitted;
  • Using purchased essays, term papers or preparatory research for such papers;
  • Copying others' work or engaging in unauthorized cooperation during an assignment or examination;
  • Allowing another student to copy from an examination or other assignment intended to be performed independently;
  • Borrowing from published works, whether material is taken verbatim or with minor alterations, without proper and/or sufficient acknowledgment;
  • Submitting as one’s own work originally done by someone else;
  • Submitting the same written report in more than one course without prior approval from the instructor(s) involved;
  • Stealing examinations or assignments;
  • Supplying or selling examinations or assignments;
  • Misrepresenting statements concerning work submitted;
  • Falsifying or fabricating experimental data or results;
  • Falsifying or fabricating the need for extensions on papers or make-up examinations.
  • Misrepresenting identity in an online courseLackawanna College is an Affirmative Action, Equal Employment Opportunity institution. Students with disabilities and other needs should feel free to contact the instructor privately if there are services and adaptations which can be made to accommodate specific needs. Students who are having difficulties with class material are strongly advised to seek assistance in the reading and writing lab. If you feel that you have a disability that has not been formally documented, you may meet with Ms. Christine Kiehart in the academic development office to discuss your options. Please note that disability services do not include exemption from participation requirements in courses considered part of the School of Distance Education, including online and hybrid courses.  Lackawanna College will not discriminate in its educational programs, activities or employment practices based on race, color, national origin, sex, sexual orientation, disability, age, religion, ancestry, union membership or any other legally protected classification. Announcement of this policy is in accordance with State law, including the Pennsylvania Human Relations Act, and with Federal law, including Titles VI and the Civil Rights Act of 1964, Title IX of the Education Amendments of 1972, Sections 503 and 504 of the Rehabilitation Act of 1973, the Age Discrimination Act of 1975, and the Americans with Disabilities Act of 1990. Inquiries should be directed to Anita Cola, Affirmative Action Officer, at (570) 961-7815 or OR Dan LaMagna, Affirmative Action Officer, at (570) 504-1579 or College will empower you to experience learning by inspiring your critical thinking, assessing your talents and skills, motivating you toward a career choice, and encouraging you to make a difference. In evidence of this learning, the College requires a graduation portfolio containing Career Documents, including a résumé, two letters of recommendation, and a career exploration; Core Coursework, including a research paper from College Writing; three sample papers or projects from Major Coursework; and a Lackawanna College Reflection Paper
  • Course Schedule:
  •  Portfolio and Coursework:
  • Equal Opportunity Statement
  •  Disability Statement




Objective Met

Related Assignment, Assessment, or Learning Activity


Management accounting concepts and principles

Describe the differences between managerial and financial accounting

Evaluate the organizational role of management accountants

Crossword puzzle of terms and concepts

Discussion Questions


Interactive PowerPoint presentation


Job order costing

Explain job order cost systems

Discussion Questions




Process cost system

Describe process cost systems

Discussion Questions



Cost Behavior and Cost-volume-profit analysis

Classify costs by behavior – variable, fixed, mixed.

Discussion Questions






Describe budgeting, its objectives, and its impact on human behavior

Discussion Questions

Student generated content


Performance evaluation using variances from standard cost

Describe the types of standards and how they are established for businesses

Discussion Questions




Performance evaluation for decentralized operations



Differential analysis and product pricing

Explain performance evaluation for decentralized operations.

Discuss differential analysis and product pricing.

Discussion Questions


Team project





Rubric Title: Assessing Student Learning in Virtual Simulations

Total Points Value : 20


Did I do This?

Where? (i.e. slide number, page number, paragraph, etc.)

Points Available

Points Earned

Knowledge of the key aspects of the simulation



Ability to locate and select relevant information from a variety of sources





Use of creative thinking strategies to problem solve the simulation





Ability to understand the rules of the simulation














Please review the syllabus as it contains important information for the course and the expectations for the students.


(.docx, 31K)