COLLEGE OF SOUTHERN NEVADA

COURSE SYLLABUS
MANAGERIAL ACCOUNTING
FALL 2014
Instructor: Anthony E. Fortner MS, CPA
Office: W. Charleston, Building C, 2nd Floor, Room 250-C
Phone: 702-651-5712 (office); 918-413-2914 (cell)
E-mail: anthony.fortner@csn.edu (work) or anthonyfortner75@gmail.com
Office Hours: MW 11:00AM to 12:00PM; TR 9:30AM to 11:00AM
Course No.: ACC 202
Course Title: Managerial Accounting
Required Text: Managerial Accounting/ACC 202 by Weygandt, Kimmel, Kieso. College of
Southern Nevada edition. (photo of glass building on cover) ISBN: 978-1-118-74306-5
Publisher: Wiley

Other Materials: mechanical pencil, eraser, pen, Texas Instruments BA II plus

financial calculator or Apple iPhone (Texas Instrument BA II plus app),
3-ring binder, tab dividers, 3 x 5 index cards, rubber bands.
Course Description: Accounting methods and techniques utilized by corporations, cost
systems, budgeting, and the utilization of accounting data for cost accounting, decision making,
and planning and control.
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Course Objectives/Learning Outcomes:

Introduce students to managerial decision making processes and the use of accounting
information by managers of a business
Understand job order costing and process costing
To recognize and comprehend the various components of a companys financial statements
To obtain a proficiency with a Texas Instruments BA II plus financial calculator and Microsoft
Excel
Demonstrate techniques used in cost-volume-profit analysis
Apply cost concepts used in special management decisions and capital budgeting
To obtain a proficiency with master budgets, flexible budgets and standard costing
Understand activity-based costing and analysis
Understand the time value of money concepts

Evaluation:
Grades will be determined by the students performance on the following:
Exam 1:
Exam 2:
Exam 3:
Exam 4:
Attendance:
Homework:
Total Points:

100 points
100 points
100 points
100 points
200 points
200 points
800 points

Grading Standard:
Grade
A
B
C
D
F

Total Points
720 - 800
640 - 719
560 - 639
480 - 559
Below 480

Homework:
The homework problems are contained in Problem Set B for all chapters 15 through 26 in
the textbook. Students are to work with their study team members to complete the
homework.There are five homework problems per chapter and each team will have five
members and each team member will complete one homework problem per chapter. The
instructor willclearly explain how to complete the homework problems on Excel during
class time. Each member is responsible for completing their share of the homework. After a
student finishes their portion of the homework they are to submit their homework to the group
coordinator by e-mail and be able to explain it to their team members. The group coordinator will
keep all the team members homework stored on a hard drive. The instructor will meet with the
group coordinator at the end of the semester for a homework audit and will give students credit
for their homework (up to 200 points). (Note: Do not purchase the working papers. All
homework is to be done on Excel.)

Note: For the exams students need access to either: 1.Texas Instruments BA II plus
calculator or2. Microsoft Excel on an iPad or laptop computer. In other words, Excel is
preferable and has all the capabilities of the Texas Instruments BA II plus and much more. All of
the homework is to be done on Excel. A free subscription to Microsoft Excel is available to
all CSN students. Excel templates for all homework problems will be e-mailed throughout
the semester.

Video Assignments:
Throughout the semester the instructor will give homework assignments to watch videos
onwww.khanacademy.org. All videos assigned will relate to the course content or the accounting
profession.
Solutions:
Students will receive the solutions manual to the textbook. This solutions manual contains
solutions for all questions, exercises, problems and end-of-chapter material except Problem Set B
which is the homework. These solutions are to be used as a reference guide to complete the
homework. Every homework problem in Problem Set B is very similar to a problem in
Problem Set A. In other words, students have a sample problem for all of the homework
problems. Students will receive the completed Problem Set A in Excel files to be used as an
example when working on Problem Set B. In addition, students will receive Excel templates
for Problem Set B which is to be used for completing the homework.

Study Teams:
Students will form study teams. The study team members are to work as a team on the assigned
homework and study guides/practice tests throughout the semester.
Class Time:
The first half of the class time will be spent on lecture and the second half of the class time will
be spent on accounting tutoring.
Safety Procedures:
Approved safety procedures are posted in each classroom and are to be followed.
Tutorial Services:
Students can receive accounting tutoring during class time and the instructors office hours and
at the accounting lab. The accounting lab hours are posted in the classroom.

Academic Integrity:
Scholastic dishonesty will not be tolerated and will be prosecuted to the fullest extent. You are
expected to have read and understand the current issue of the student handbook (published by
Student Services) regarding student responsibilities and rights and the intellectual property
policy for information about procedures and what constitutes acceptable on-campus behavior.

ADA Statement:
Students with medical, psychological, learning or other disabilities desiring academic
adjustments, accommodations or auxiliary aids will need to contact a Campus Disability
Resource Center Cheyenne 651-4045, Charleston 651-5644, Henderson 651-3086. DRC
determines eligibility for and authorizes the provision of services.
Other Information:
Information contained in this syllabus, other than the grading and attendance policy is subject to
change as deemed appropriate by the instructor with advance notification. Students rights and
responsibilities pertaining to CSN policies and services are found in the College Catalog and on
the CSN website.
Canvas Replaces Angel as New Learning Management System
CSN will use a new learning management system called Canvas. This will replace the system
known as Angel that students log into to access online courses and course materials.
(Note: Canvas will not be used in this financial accounting course; however, the instructor will
respond to student e-mails sent through Canvas. All course materials will be distributed by email with the subject line starting with ACC 202)

Directions to Log into Your Courses

1.) Login to the CSN Online Campus as you normally would by going
tohttp://www.csn.edu/onlinecampus
2.) Once logged in, you will see the standard list of all of the courses in which you are enrolled.
Please go to www.csn.edu/success for more information on Canvas, including training guides
and login information.
New Student Refund Policy Effective this Semester
CSN has a new student refund policy for course withdrawal

100% withdrawal first week of instruction

50% withdrawal before the end of the 2nd week of instruction; and
No refund after the start of the third week or for application or admissions.
More information is available at www.csn.edu/success, including information about short-term
class refunds.

New Student Academic Warning/Probation/Suspension Policy Effective this Semester

If students cumulative GPA (grade point average) falls to 2.0 or lower after attempting at least
12 credits, they will receive an academic warning, so that they have time to seek
help. Continued performance at 2.0 or lower in future semester course work can lead to
academic probation or academic suspension.
Students on academic suspension will not be able to enroll in classes for a semester. More
information is available at www.csn.edu/success.

No More Late Registration Effective Spring 2014

Starting in spring 2014, CSN students will no longer be able to register after the semester
begins. CSN students will be able to register until 11:59 p.m. the day before the semester begins.
More information at www.csn.edu/success

Counseling/Advising Changes
If you are a new student or have no declared major, you will meet with a CSN success coach for
all your advising needs, including course planning and career exploration services. Success
coaches are located in student services areas and their contact information is available
atwww.csn.edu/success.
If you are a student who has declared a major, CSN has assigned you a counselor who is an
expert on your declared major and can help you effectively navigate your program.
This counselors office is located in the academic school (i.e. the School of Arts & Letters) in
which your declared major resides. To find out whom your counselor is and made an
appointment, go to www.csn.edu/success, or contact the CSN Call Center at 702-651-5555.

Classroom Etiquette:
1. Come to class on time

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No excessive texting during class

No headphones
No texting during exams
If you have to leave class early please let the instructor know in advance
iPhones, iPads and laptop computers are allowed in the classroom for the use of the Texas
Instruments BA II plus app and Microsoft Excel and to access websites that pertain to class
discussion
7. Kindness, courtesy, and respect is expected and appreciated by your fellow classmates and the
instructor.

Retention Office:
The Retention Office will help you come up with practical solutions to any challenges you may
encounter and get you connected to the right resources. The mission of the office is to help you
stay in school and achieve your dreams for a brighter future. We are here to help and work with
you. Charleston.651-7367, Cheyenne651-2626, Henderson651-3103.
How to prepare for exams:
Study guides and/or practice exams will be given to assist the students in preparing for the
exams. The study guides and practice exams were prepared to coincide with the textbook and
lecture. The exams will consist of multiple choice questions that are both conceptual and
computational. Scantrons will be provided. Students are expected to come to the exam with a
pencil, eraser, and the Texas Instruments BA II plus calculator or an iPad or laptop computer
with Microsoft Excel.

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The following are helpful tips that will help you succeed in this class:
Come to class on time.
Sleep 7 to 8 hours every night.
Study a little every day and avoid late-night cram sessions the night before the exam.
If you dont understand the material please let me know as soon as possible.
Studying the concepts with repetition can help you achieve long-term retention.
Make use of flash cards with the question on the front and answer on the back.
Dont give up if you dont understand a concept or problem at first. You will understand the
material if you remain persistent.
Study in groups. Social interaction will enhance and enrich your college experience.
Do your best and maintain a positive attitude.

ACC 202 Managerial Accounting Homework/Exam Schedule

(There are 5 students per teamso each student completes one problem per chapter)
(To prepare for the examstudy the practice exam!)
Exam 1: MW September 29, TR September 30
Chapter 15: Managerial Accounting
P15-1B
P15-2B
P15-3B
P15-4B
P15-5B
Chapter 16: Job Order Costing
P16-1B
P16-2B
P16-3B
P16-4B
P16-5B
Exam 2: MW October 27, TR October 28
Chapter 17: Process Costing
P17-3B
P17-4B
P17-5B
P17-6B
P17-7B
Chapter 18: Activity-Based Costing
P18-1B
P18-2B
P18-3B
P18-4B
P18-5B
Chapter 19: Cost-Volume-Profit Analysis
P19-1B
P19-2B
P19-3B
P19-4B
P19-5B
Chapter 20: Cost-Volume-Profit Analysis: Additional Issues
P20-2B
P20-4B
P20-5B
P20-7B
P20-8B
Exam 3: MW November 19, TR November 20
Chapter 21: Incremental Analysis
P21-1B
P21-2B
P21-3B
P21-4B
P21-5B
Chapter 22: Pricing
P22-1B
P22-3B
P22-4B
P22-6B
P22-8B
Chapter 23: Budgetary Planning
P23-1B
P23-2B
P23-3B
P23-4B
P23-5B
Chapter 24: Budgetary Control and Responsibility Accounting
P24-3B
P24-4B
P24-5B
P24-6B
P24-7B
Exam 4: MW December 8, TR December 9
Chapter 25: Standard Costs and Balanced Scorecard
P25-1B
P25-2B
P25-3B
P25-4B
Chapter 26: Planning for Capital Investments
P26-1B
P26-2B
P26-3B
P26-4B
Appendix D: Time Value of Money

P25-5B
P26-5B

E-mail Checklist
Syllabus
Practice Exam (a practice exam will be e-mailed for every exam)
Solutions manual to the textbook (everything except Problem Set B)
Texas Instruments BA II plus tutorial
Homework Team Form
Make-Up Exam Policy:

Students are expected to take all exams at the scheduled time in the classroom. If a student is
unable to take an exam at the scheduled time due to an emergency or extenuating circumstances
the student can take the exam in the instructors office during the instructors office hours. If a
student takes a make-up exam they will be permitted the same amount of time as the students
who took the exam as scheduled.

Counseling & Psychological Services (CAPS)

CAPS offers a variety of free and confidential services aimed at helping CSN student to achieve
their personal and academic goals.
Students often find that personal issues impact their ability to be successful at college. CAPS
provides confidential short-term individual, couples (student only); group therapy; support
groups; and crisis intervention. Students enrolled in a minimum of 6 credits (3 credits during
summer) can utilize CAPS services.
CAPS is also available to assist faculty and staff by offering consultation on student-specific
concerns or classroom situations and educational presentations and programs.
Depression
Managing Stress
Dealing with traumatic experiences (e.g. sexual assault, physical abuse)
Coping with learning disabilities and ADHD
Managing anxiety (e.g. test taking, public speaking, social situation, panic attacks)
Coping with grief and loss
Increasing self-confidence and assertiveness
Clarifying values and priorities
Understanding and improving relationships
Diversity issues
How to contact CAPS
Director of CAPS
Dr. Bradley Gruner, Psy.D.
West Charleston
Building D Room 104
651-5518
Lisa Schapiro LMFT, CAPS clinician
Cheyenne
Room 1088
651-4099
Jessica Stellberg-Filbert LMFT, CAPS clinician
Henderson
Building C Room 113A

651-5518
Jessica Stellberg-Filbert LMFT, CAPS clinician
CPA Exam Information:
The CPA exam consists of four parts: FAR (Financial Accounting and Reporting), AUD
(Auditing and Attestation), BEC (Business Environment and Concepts), and REG (Regulation).
If you are interested in becoming a CPA, I highly recommend purchasing the materials from the
following websites:
www.amazon.com (complete set of 4 review books with notes, problems, and solutions by
Nathan M. Bisk, JD, CPA)
Financial Accounting & Reporting (43rd edition/2014) $35
Auditing & Attestation (43rd edition/2014) $35
Business Environment & Concepts (43rd edition/2014) $35
Regulation (43rd edition/2014) $35
www.becker.com (complete set of Q & A flashcards) $180
Find applicant information at: www.nvaccountancy.com
Study tips:
Memorize the acronyms given in the review books.
Its never too soon to begin your CPA exam review! An early start will guarantee your success
on the exam; in addition, your CPA review will help you tremendously in your upper division
and graduate level accounting courses.