Course work submitted for the semester.
Updated January 16, 2022
4
GRADING AND EVALUATION
This class provides you with the opportunity to earn the following available points.
The following points are available for the course
Take Home Exams:
Mid-Term Exam
Final Exam
200 points
200 points
Homework Assignments (10 @ 25 points each) 250 points
Mandatory Assignments:
Case 1 – Absorption Costing
Case 2 – Activity Based Costing
Budgeting Project
100 points
100 points
100 points
Class Contribution and Professional Behavior 100 points
Total Possible Points 1050 points
How Mandatory Assignments Are Evaluated
For mandatory assignments that require a written paper, the paper should follow the APA format, including being
double-spaced. These assignments will be graded on both their content and form. From a content standpoint, your
paper should identify the problem(s) and any key issues and present your logic or reasoning leading to your
solution to the problem(s), including specific references to and quotations from the applicable authoritative
standards used to support your decision. The following provides some insight into the qualitative factors considered
when grading your papers.
Letter
Grade
Qualitative
Definition
Explanation of qualitative assessment
A Superior
work
Means you have produced a highly impressive, exemplary assignment. You have
demonstrated critical thinking and excellent mastery of materials; you have presented
your thesis coherently and persuasively; you have organized your thoughts effectively;
and you have supported your interpretations meticulously. An A assignment is also one
that is excellent in style and voice or tone. And in an A assignment, attention to form
(spelling, punctuation, grammar, documentation) is as rigorous as it is to the content.
Your work is superior.
B Above
average
achievement
Means you have succeeded in important ways. Your work has gone beyond the
minimum requirements of the assignment. For example, you have demonstrated
adequate mastery of complex materials; you have successfully balanced description
with analysis; well-chosen evidence is offered in support of your assertions and
interpretations; you express yourself clearly, coherently, and meaningfully. Your work
on that assignment is good.
C Satisfactory
achievement
Means you have successfully met the minimum requirements of an assignment. Your
deliverable has no major problems of any kind, but there is still much for you to do to
better your grade. Your work on that deliverable is average.
Updated January 16, 2022
5
Letter
Grade
Qualitative
Definition
Explanation of qualitative assessment
D Less than
satisfactory
achievement
Means your work speaks to the assignment but still does not meet its minimum
requirements. Your deliverable has serious problems.
F Failure Means the work you have done on the assignment basically fails to respond to it.
Mandatory assignments received after the required deadline submission will be considered late and will only be
eligible for a maximum of half of the related available points. Late mandatory assignments will only be accepted
within the week following the regularly scheduled due date; no points will be given for mandatory assignments
completed and turned in more than 7 days past the original due date. All mandatory assignments should be
submitted through Canvas.
Completion of all mandatory assignments is a conditional requirement for the successful completion of this
course. Failure to complete a mandatory assignment may result in failure of the course.
Your Overall Final Grade
Final grades will be assigned based on a standard 10-percent grading scale applied to your total possible points.
Final grades will be awarded according to the following scale:
Grade Points
A (90%) 945 – 1050
B (80%) 840 – 944
C (70%) 735 – 839
D (60%) 630 – 734
F (Below 60%) 0 – 629
Grades will be posted on the Canvas course website throughout the semester. Please independently keep track of
all of your test scores and other grades on cases and assignments. If you notice any discrepancies or issues with
your points/grades as recorded in Canvas, please contact me as soon as possible.
Updated January 16, 2022
6
OUR COURSE SCHEDULE (TENTATIVE)
DAY DATE CHAPTER TOPICS, ASSIGNMENTS, AND NOTES
Week 1 1-19-22 1
Course Introduction. Individual Introductions; Review of Syllabus; Discussion
of Expectations and Desired Outcomes. (Recorded)
Managerial Accounting and Cost Concepts (Recorded)
Week 2 1-24-22 2
Job-Order Costing: Calculating Unit Product Costs (Recorded)
Chapter 1 Homework Assignment – MC/TF
Week 3 1-31-22 3
Job-Order Costing: Cost Flows and External Reporting (Recorded)
Case 1 Available
Chapter 2 Homework Assignment – Problems
Discussion – Managing Earnings – Ethical or Not?
Week 4 2-7-22 4
Process Costing (Recorded)
Chapter 3 Homework Assignment – MC/TF
Week 5 2-14-22 5
Cost-Volume-Profit Relationships (Recorded)
Chapter 4 Homework Assignment – Problems
Case 1 (Due 2-20-22)
Week 6 2-21-22 6
Variable Costing and Segment Reporting: Tools for Management (Recorded)
Chapter 5 Homework Assignment – MC/TF
Week 7 2-28-22 7
Activity-Based Costing: A Tool To Aid Decision Making (Recorded)
Case 2 Available
Discussion – Contribution Format Income Statement – Why not GAAP?
Week 8 3-7-22 N/A
Mid-Term Exam (Chapters 1 – 7; Available 3-7-22; Due 3-10-22)
Week 9 3-14-22 N/A
No Class – Spring Break
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DAY DATE CHAPTER TOPICS, ASSIGNMENTS, AND NOTES
Week 10 3-21-22
8
Master Budgeting (Recorded)
Week 11 3-28-22
9
Flexible Budgets and Performance Analysis (Recorded)
Case 2 (Due 4-3-22)
Chapter 8 Homework Assignment – Problems
Week 12 4-4-22 11
Responsibility Accounting Systems (Recorded)
Budget Project Available
Chapter 9 Homework Assignment – MC/TF
Week 13 4-11-22 12
Strategic Performance Measurement (Recorded)
Chapter 11 Homework Assignment – Problems
Discussion – Return on Investment or Residual Income – Which is the
better performance measure?
Week 14 4-18-22 13
Differential Analysis (Recorded)
Chapter 12 Homework Assignment – MC/TF
Budget Project (Due 4-24-22)
Week 15
4-25-22 14
Capital Budgeting Decisions (Recorded)
Chapter 13 Homework Assignment – Problems
Professional Behavior & Class Contribution Grade Proposal (Due 5-1-22)
Week 16 5-2-22 N/A
Final Exam (Chapters 8 & 9 & 11 – 14; Available 5-2-22; Due 5-5-22)
