Course Descriptions & Syllabi

Course Descriptions & Syllabi

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Note: some or all of the courses in the subjects marked as "Transfer" can be used towards a transfer degree: Associate of Science and Arts or Associate of Engineering Science at DACC. Transferability for specific institutions and majors varies. Consult a counselor for this information.

Areas of Study | | CACC105 syllabus




COURSE NUMBER: CACC105
COURSE TITLE:Managerial Accounting
DIVISION:Business
IAI CODE(S): BUS 904
SEMESTER CREDIT HOURS:3
CONTACT HOURS:45
STUDENT ENGAGEMENT HOURS:135
DELIVERY MODE:In-Person, Online

COURSE DESCRIPTION:
Managerial Accounting provides a preview of accounting as related to the specific decision-making needs of a business’s management. This course will focus on methods used to report information to internal decision makers. Topics to be covered include: managerial accounting concepts and principles, various costing systems, cost behavior, budgeting, performance evaluations, lean accounting, differential analysis, and product pricing.

PREREQUISITES:
CACC101 Financial Accounting or Instructors Consent

NOTES:

STUDENT LEARNING OUTCOMES:
Upon completion of this course, students will be able to:
  • Develop an understanding of the concepts, principals and terminology of Managerial Accounting.
  • Describe and illustrate accounting for manufacturing businesses. Including transactions, financial statements, and internal reports specific to manufacturing.
  • Develop an understanding of various cost behaviors.
  • Develop the ability to understand and illustrate different costing methods.
  • Develop the ability to formulate various budgets.
  • Develop the ability to apply variance analysis.
  • Develop the ability to construct differential analysis.
  • Describe lean manufacturing.

TOPICAL OUTLINE:
  1. Managerial Accounting Concepts and Principles
  2. Financial Statements for a Manufacturing Business
  3. Job Order Costing Systems
  4. Process Cost Systems
  5. Cost Behavior and Cost-Volume-Profit Analysis
  6. Absorption Costing vs. Variable Costing
  7. Budgeting: Objectives, Systems, and Preparation
  8. Performance Evaluation Using Variances from Standard Costs
  9. Differential Analysis and Product Pricing
  10. Lean Manufacturing: Objectives and Concepts
  11. Transfer Pricing

TEXTBOOK / SPECIAL MATERIALS:
Managerial Accounting (Smartbook) Garrison, 16e Pub. McGraw-Hill ISBN: 978-1-259-30741-6

See bookstore website for current book(s) at https://www.dacc.edu/bookstore

EVALUATION:
Grades will consist of homework, comprehensive classroom problems, quizzes, hourly exams, a final exam, and participation.

The following grading scale will be used for the final course grades. However, the instructor reserves the right to vary the scale if necessary.

100-90% = A

  89-80% = B

  79-70% = C

  69-60% = D

  59-00% = F


BIBLIOGRAPHY:

STUDENT CONDUCT CODE:
Membership in the DACC community brings both rights and responsibility. As a student at DACC, you are expected to exhibit conduct compatible with the educational mission of the College. Academic dishonesty, including but not limited to, cheating and plagiarism, is not tolerated. A DACC student is also required to abide by the acceptable use policies of copyright and peer-to-peer file sharing. It is the student’s responsibility to become familiar with and adhere to the Student Code of Conduct as contained in the DACC Student Handbook. The Student Handbook is available in the Information Office in Vermilion Hall and online at: https://www.dacc.edu/student-handbook

DISABILITY SERVICES:
Any student who feels s/he may need an accommodation based on the impact of a disability should contact the Testing & Academic Services Center at 217-443-8708 (TTY 217-443-8701) or stop by Cannon Hall Room 103. Please speak with your instructor privately to discuss your specific accommodation needs in this course.

REVISION:
Fall 2019

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