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Syllabus for ACCT 202: Principles of Managerial Accounting
Correspondence
2025-2026
Instructor Name: Tammie Merkel
Instructor Email: [email protected]
Extended Studies Main Line: 719.549.2316 or 800.388.6154
Extended Studies Fax: 719.549.2438
Extended Studies Email: [email protected]
Office Hours

If you need help, please send an email that includes your name, course, semester, and year. I anticipate responding to emails within 12 hours.

Class Meeting Structure

Independent Study courses are self-paced, correspondence learning.
● Correspondence courses allow students to study anytime and anywhere independently.
● Interaction is only between the instructor and the student, is typically limited, and is primarily initiated by the student.
● Some Independent Study correspondence courses require an approved proctor for exams.
● Independent Study correspondence learning is not the same as online learning.
● To ensure timely completion of your course, please contact your instructor when assignments and quizzes/exams are ready for grading and upon completion of all course requirements.
Submission:
● Blackboard students: Submit all Written Response and Critical Thinking Assignments in Blackboard.
● Print-based students: Mail assignments to Extended Studies. Then Extended Studies will mail them to the instructor who will grade them and get them back to Extended Studies in a quick manner.adopted 
Course Description
Catalog’s Description

Managerial uses of accounting information, including cost-based, decision making, differential accounting, and responsibility accounting. May include computer-based applications.

Additional Description

This course provides a thorough understanding of basic accounting principles for managerial purposes. Topics covered include managerial uses of accounting information, including product costing, decision making, differential accounting and responsibility accounting. This is a basiccourse that aids in building a foundation for financial analysis and decision-making.

Prerequisites

ACCT 201: Principles of Financial Accounting

Credit Hours and Expected Student Effort

The course minimum is 2,250 minutes per credit hour.

As an Independent Study correspondence course, the class is largely independent, and you are asked to take responsibility for your own learning. Your instructor is available for assistance, clarification, and feedback on material as needed, but the course is designed for you to independently read any required textbook and materials and progress through the course at a pace that is convenient and efficient for your schedule.

Important Dates

Students may drop courses before 15% of the course duration has passed from your registration date, without a record of the dropped course appearing on the student’s permanent record.

When a student withdraws from a course before 75% of the course duration has passed, a grade of “W” (withdrawal) will be recorded on the academic record. After 75% of the course duration has passed, a student may not withdraw. Tuition and fees will not be adjusted for course withdrawals during this withdrawal period.

Note: Drop/withdrawal dates for each course may vary. Please reach out to Independent Study Program staff for your specific dates. Those dates can also be found in your registration confirmation.

Class Schedule

Correspondence courses require self-motivation. We recommend that you create a schedule for yourself to keep up with the work to ensure your successful completion of the course.

Hasan School of Business SLOs

Goal 1. Communication
1.1. Prepare a written document and/or oral presentation that are focused, well-organized, as well as mechanically and professionally sound.
Goal 2. Problem Solving
2.1. Identify problem(s) in unstructured settings and apply appropriate quantitative techniques to solve the problem(s).
2.2. Identify problem(s) in unstructured settings and analyze appropriate information to develop viable recommendations.
Goal 3. Global Awareness
3.1. Demonstrate understanding of global issues and perspectives that may impact business solutions.
Goal 4. Ethical Awareness
4.1. Demonstrate awareness of ethical issues and possible impacts on business decision making.

Course Objectives or Student Learning Outcomes/Instructional Methods

1. Students will develop an understanding of the basics of Managerial Accounting.
2. Students will be able to analyze financial statements and evaluate business performance.
3. Students will be able to describe and compute manufacturing costs and account for the flow of those costs.
4. Students will be able to perform cost-volume-profit analysis and incremental analysis.
5. Students will be able to prepare budgets and compute variances to those budgets.

Required Textbook(s) and Other Materials

Required: Mitchell, F., Graybeal, P., and Cooper, D. (2019). Principles of Accounting, Volume 2, Managerial Accounting. ACCT 202 Text - OpenStax

ISBN: 9781947172609 (Hardcover), 9781593995959 (Paperback), 9781947172593 (Digital)

Course Requirements

Please reach out to Independent Study Program staff for your specific dates and course completion deadline.

Assignments

This course is composed of eight critical thinking assignments, each of which is worth 100 points. It is additionally composed of eight written response assignments, each of which is worth 25 points. A written response rubric can be found below. Your grade will be 1000 points in total.

Written Response Rubric

Criteria
Grading Criteria
Quality Guidelines (50%)
All questions are answered completely, responses are original in content, and theresponse demonstrates analysis of the topic.
Participation Guidelines (30%)
Main response is no less than 250 words.
Clarity, Organization, and Professionalism Guidelines (20%)
Responses are organized and logical, minimal spelling or grammatical errors, references are used and cited properly, and appropriate language, respect, and consideration towards the instructor.

Exams, Quizzes, and Projects

There are no exams, quizzes, or projects in this course.

Use of Technology

(This section does not apply to print-based students.)

For the online version of this course, Microsoft Excel can aid in the calculation and submission of the assignments.

Generative AI (ChatGPT, etc.)

As generative artificial intelligence (AI) tools begin to transform the way we use technology and work online, it’s important to recognize appropriate and inappropriate uses of AI within educational environments. In the Independent Study program, we value student learning, critical thinking, and
authenticity. While AI can be a useful tool when brainstorming and generating ideas, it does not replace a student’s knowledge, voice, or ability to draw on individual experiences. When AI is used in place of a student’s authentic work, that usage not only impedes learning but in many cases is considered academic misconduct.

To maintain academic integrity, we ask that students consult with their instructors before using AI in their courses and include proper attribution if AI use is deemed acceptable. Sources utilized by AI should also be evaluated for credibility. Use of generative AI tools without proper attribution may result in a failed assignment, course, or other disciplinary action as determined by the instructor.

Information for Print-Based Students

All critical thinking assignments and written response assignments, including their directions will be provided in PDF format, with clearly shaded boxes for student input. All answers must be written legibly.

Attendance/Participation

Due to the nature of correspondence courses, attendance is not required. Participation will be gauged based on investment and effort exhibited in course requirements.

Grading

This course is composed of 1000 points in total.
900 – 1000 points is an A.
800 – 899 points is a B.
700 – 799 points is a C.
600 – 699 points is a D.
Below 600 points is an F.
This course does not round grades.

Extra Credit

Extra credit is not offered in this course.

Accommodations

If you have a documented disability that may impact your work in this class and for which you may require accommodations, please see Disability Resources as soon as possible to arrange services. Disability Resources is located in OSC 104 and can be reached by phone (719-549-2648) and mail ([email protected]).

Print-based students can send written correspondence to:

CSU Pueblo
ATTN: Disability Resources
2200 Bonforte Blvd.
Pueblo, CO 81001
Starfish Performance Notifications

Starfish notifications inform you and your academic success team on your performance in this class. Reading these emails and/or texts and taking the suggested actions is highly encouraged for your success. Please access Starfish through PAWS to view your kudos or flags. You may also request assistance from many services through Starfish. Starfish is not applicable to non-degree seeking or self-pay guest students.

Although this is a self-paced course, students who are not progressing in their course(s) at 4, 8 and 12 weeks will be flagged for follow-up from their Academic Success Coach to encourage course completion.

Civil Rights Compliance Statement

CSU Pueblo is committed to equal educational and employment opportunities and to the elimination of all forms of Discrimination, Protected Class Harassment, and Retaliation. Any campus community member in need of support, resources, or guidance is welcome to contact the Office of Civil Rights Compliance & Title IX via email at [email protected], by phone at 719-549-2210.

Semester Syllabus Reference Sheet by Term

(For print-based students without access to the internet, Extended Studies can include the PDFs discussed below as a printout.)

The Syllabus Reference Sheet provides information on topics such as health and safety, academic and wellness support services, course concerns, academic misconduct, civil rights compliance, etc.

https://www.csupueblo.edu/extended-studies/independent-study/helpful-links.html

Course Agenda

Module
Module Title
Chapters
1
Accounting as a Tool for Managers and Building Blocks of Managerial Accounting
1 & 2
2 Cost-Volume-Profit Analysis
3
3 Job Order Costing and Process Costing
4 & 5
4 Activity-Based, Variable, and Absorption Cost
6
5 Budgeting and Standard Costs and Variances
7 & 8
6 Responsibility Accounting and Decentralization and Short-Term Decision Making
9 & 10
7 Capital Budgeting Decisions
11
8 Balanced Scorecard and Other Performance Measures and Sustainability Reporting
12 & 13