Course Syllabus for: BACC 222: Accounting Systems for Managerial Decisions: (2440 & 3061)

Instructor:   Marisa Lester, CPA, MSAIS                  Email:   [email protected]

Virtual Zoom Open Office Hours: Tuesdays from 10am – 12pm and Fridays from 8am – 9:30am. Please utilize Zoom office hours to ask questions on course policies and topic-based questions. For more personal issues, please make an appointment on Tuesday/Friday by emailing the instructor for a specific time slot. Zoom links for regularly scheduled office hours will be posted to Blackboard.

Virtual Zoom Teaching Assistant Office Hours: Zoom links for regularly scheduled office hours will be posted to Blackboard. Please note that you may attend ANY Teaching Assistant’s office hours. They are here to help you with any and all questions you may have on course materials and are well versed in the materials. *Please note that you must log into Zoom using your UAlbany account in order to access TA Office hours and Discussion classes.

  TA Name   Email   Days   Times
  Sofia Linares Olah   Monday   3-5pm
  Deanna Kinney   Monday   5-8pm
  Maddy Sullivan   Tuesday   3-5pm
  Adrian Zajac   Wednesday   9-11am
  Jordyn Boutilier   Thursday   4:30pm – 6:30pm

Catalog Course Description: This course will provide an introduction to management accounting. Emphasis will be on how managers use externally reported and internal financial information in the decision-making process. Topics include product costing, activity-based costing, variable costing, job order costing, budgeting, cost-volume-product relationships, and performance measurements and evaluation.

**Prerequisite(s): passing grade in BACC 211: Financial Accounting I, or you need to have passed an equivalent course if you are a transfer student.

Course Goals and Learning Objectives: Accounting is often referred to as “the language of business.” Managerial accounting focuses on accounting information that is quite often only available to individuals inside an organization. The primary objective of BACC 222 is for students to learn about accounting as an invaluable tool utilized by all organizational functions and departments in order to support decision-making for planning, directing and monitoring business operations. The course will help students understand the needs of Management, accountants, and other operational departments; determine the effect of cost principles on financial statements; and better understand how business entities determine and evaluate organizational goals and strategies. In striving to achieve this objective, the student will:

o   Differentiate between product costs and period costs.

o   Value inventories and the cost of goods sold in a manufacturing environment using job order and process order costing systems

o   Understand the advantages of activity-based costing compared to traditional costing for factory (manufacturing) overhead

o   Classify costs according to behavior and apply these classifications to predicting profit planning

o   Prepare a master budget including a cash budget and budgeted (proforma) financial statements

o   Use cost information in flexible budgeting for purposes of controlling and performance evaluation

o   Use cost information in decision making situations

o   Interpret and create a Statement of Cash Flows to understand the value of cash inflows and outflows to organizational health and continuation as a business

Class Meeting Times: All BACC222 lecture classes are asynchronous online classes, which means that they do not meet at a specific time. Instead, the course material will be presented through narrated PowerPoint presentations and video presentations. You will access all course materials through Blackboard. Please login to Blackboard frequently (daily) to obtain course materials and to see any announcements or changes for the course. The instructor will use Blackboard to provide all course materials, make announcements, and notify students of any modifications or updates to the course. Announcements on Blackboard will also be sent to your UAlbany email account, so please check your UAlbany email regularly as that is the account where the Blackboard announcements will be sent.

At the time of class registration, you registered for a discussion class, please review your UAlbany class schedule for your scheduled discussion section class call number. The discussion classes are synchronous online classes held via Zoom at your assigned meeting time. The Zoom links and passcodes will be available via Blackboard under the Blackboard Menu header Discussion Class Zoom Links. Please note that you may only attend the discussion class call number that you registered for to receive full credit.

Required Course Materials:

1) Textbook: Introduction to Managerial Accounting – eighth Edition – McGraw-Hill

** See notes below on ISBN and purchasing options for either ebook or physical textbook

2) CONNECT McGraw-Hill homework management system (bundled with the textbook above if purchased through bookstore and included with ebook if purchased directly through Blackboard course link to Connect homework)

3) calculator

Additional notes on Required Textbook options:

You have four purchasing options for purchasing the text and McGraw-Hill CONNECT homework management system. Please select one option below that you feel is best for you:

1. eBook and Online Homework System (through Blackboard) - $105 plus tax. You are welcome to purchase the ebook and online McGraw-Hill homework management system directly through any of the BACC222 Blackboard course CONNECT Homework links. The Blackboard homework links, and Blackboard course will not be available until February 1 st. At which time, you can click on any CONNECT homework assignment in the course folders and complete the registration using your information and a credit card.

2. eBook, Online Homework System and Loose-leaf Text (through Blackboard) -- $144 total plus tax. You are welcome to purchase the eBook and online McGraw-Hill homework management system directly through any of the BACC222 Blackboard course CONNECT Homework links (for $105) and then UPGRADE to purchase the Loose-leaf text for an additional $39 (bringing the total to $144 plus tax). The Blackboard homework links will not be available until February 1 st -- at which point, you can click on any CONNECT homework assignment in the course folders and complete the registration using your information and a credit card. Shipping is approximately 5-7 business days to receive the Loose-leaf text.

3. eBook and Online Homework System (Bookstore) -- $140 plus tax. ISBN: 9781264020553

4. eBook, Online Homework System and Loose-leaf Text (Bookstore) -- $153 plus tax. ISBN: 9781264020447

Please note that Connect offers free trial access for 14 days beginning on February 1 st the “Free Trial” link for students who do not have an access code or who have not yet secured tuition funds to purchase access. After the 14 days when the open access period ends, you will be asked to provide either an access code or a credit card for payment. If you fail to provide one of these at that time, you will no longer be able to access Connect or the homework assignments until you do so.

*** McGraw-Hill CONNECT TECHNICAL ISSUES: If you have difficulty registering for CONNECT, accessing and completing assignments, completing or taking Quizzes, etc., please contact the McGraw-Hill technical support team at 1800.331.5094 as soon as possible. If they cannot assist you right away, you will receive a Case Number and they will assist you in a timely manner. If students do not have a Case Number from McGraw-Hill, he/she will not be able to request an extension on any assignments from the instructor. If students do not have a Case Number, the instructor must assume that no effort to rectify the issue has been made, and therefore no extensions or special considerations will be made.

Career Services Resources: Whether you are planning for employment or graduate school, take advantage of these School of Business state-of-the-art professional development resources (access them using your UAlbany email address): (1) Vault Career Intelligence system; (2) VMock resume critique system, and (3) Big Interview practice system. More details are here.

Blackboard and Course Communication: Throughout this course, students will be expected to use Blackboard for all course materials. All grades that will be utilized in calculating final course grades will be posted here. The course syllabus, recorded lectures, announcements, PowerPoint slides, Quiz materials, links to homework assignments, extra credit assignments and other practice problems and learning tools are all posted on Blackboard.

To communicate individually with students electronically, two methods are utilized. If students have a personal issue or a pointed question, please email the instructor at [email protected] to make an appointment to meet via Zoom on Tuesday or Friday. If students have general course questions, he/she should post to the Discussion board on Blackboard in the appropriate thread. Please note that individual tutoring or answering questions on course materials will not be performed via email, as it is an inefficient method of instruction. For questions on course materials, please attend virtual office hours of the instructor or Teaching Assistants. For general course questions, please post to the Blackboard Discussion board. **Students should also SUBSCRIBE to all course discussion boards so they are notified when a question and answer are posted, which may be helpful information to know.

Blackboard Discussion Board Policies and Etiquette Rules:

Participants on Discussion Board forums are expected to treat each other with dignity and respect. In order to maintain a proper level of discourse, the following kinds of postings are prohibited:

-   Using offensive language or posting offensive pictures

-   Launching personal attacks against another participant

-   Posting blatantly false and/or misleading messages

-   Posting spam or advertising

-   Posting unlawful statements (threats of any kind)

-   Posting complaints about course materials

-   Posting advertisements

-   Soliciting the sale of course notes or other course-related materials is strictly prohibited

Such postings will be deleted immediately. Students should immediately contact the instructor if a thread is found that violates either the guidelines listed above or the University at Albany Student Code of Conduct per the University at Albany Community Rights & Responsibilities as outlined here

https://www.albany.edu/studentconduct/community_rights_and_responsibilities.php.

Class Teaching Assistants: There are five teaching assistants for BACC 222 who will lead the online, synchronous discussion classes that meet on Fridays utilizing lecture review materials provided by the instructor. Students may contact his/her teaching assistant through the UAlbany Email address provided above. In addition to leading discussion classes, teaching assistants will hold regularly scheduled Zoom office hours each week for students to ask questions and seek additional help. Please note that students may visit any of the teaching assistants’ office hours, regardless of whose discussion class students attend during your scheduled Friday discussion section. Professionalism and respect should be given to Teaching Assistants, and any disruptive or disrespectful behavior, comments or actions, will be handled by the instructor on a case-by-case basis, with students subject to grade penalties and referrals to the University.

Scheduling for Success: The course materials covered in BACC222 are very technical in nature and build on student knowledge gained from Financial Accounting I coursework. In order to get students more involved in the learning process, the instructor will load PowerPoint slides to Blackboard, as well as lecture videos and lecture notes for computational questions, where necessary. Prior to watching each set of recorded asynchronous lectures, students should read through the assigned textbook chapter’s Learning Objectives and review the posted slides briefly for the Chapter. Within the Topical Outline (located on the last page of the Syllabus), you will see that each Chapter is broken into two parts (A) and (B) based on Learning Objectives.

Each Sunday, the instructor will load new PowerPoint slides, lecture videos, and any notes necessary, to the appropriate Module/Week within Blackboard. Along with the weekly course materials, the instructor will also post a To Do List, which should be utilized by students in order to assist with time management and the timely completion of deliverables as part of course requirements. The To Do List will provide students with the order that tasks and assignments should be completed, as well as recommended due dates and actual due dates for assignments. It is strongly recommended to print out the To Do List each week to stay on schedule and remain organized – an essential skill in this online learning environment. Note that while most assignments will be due on Saturdays at 10pm, the To Do List provides recommended mid-week deadlines to assist in keeping students on track and feeling confident. It will also ensure that students have sufficient time to post questions, attend zoom office hours where necessary, and receive any feedback/answers should any additional assistance from the instructor or Course Community prove necessary. 

Reading Prep: Reading your textbook (or ebook) prior to watching the lecture videos and reviewing PPT slides is going to be CRITICALLY important to your success in the course. Accounting knowledge and understanding are truly formed on repetition of course materials. By reading the chapter materials first, students will develop a baseline of knowledge and begin forming questions on material to be covered by lecture, reviewed and reinforced by Graded Homework assignments and actively learned through extra credit LearnSmart assignments. Please do not attempt your graded Homeworks or LearnSmart extra credit assignments prior to completing your assigned reading and watching recorded lectures. The recorded lectures will prompt you as to when you should go ahead and complete the associated Homeworks and other assignments.

Recorded Lectures: The recorded lectures posted to Blackboard course folders should not be the first time that students are viewing course topics. Lectures should assist students in answering questions students have formed after reading and looking over the PowerPoint slides posted. I strongly recommend printing out the slides (4-6 slides per page will significantly reduce your paper waste) to make notes on while watching the recorded lectures. Quantitative examples are also reviewed during lecture which relate directly to the concepts covered. Recorded lectures will span approximately 15-35 minutes in length in order for students to maintain focus, and several lectures will be posted each week in order to cover each Chapter’s Learning Objectives scheduled in the Topical Outline shown on the last page of the Syllabus.

Grading:

Student overall course grades will be determined as follows:

Quiz 1                                                               15%

Quiz 2                                                               20%

Quiz 3                                                               15%

Quiz 4                                                               20%

Learning Checks                                                 5 %

Graded Online Homework                                   15 %

Discussion Class Attendance & Participation          10%

TOTAL                                                              100%

Please note that only the grades that are posted within the Blackboard gradebooks are utilized in calculating final course grades. If student grades are incorrect on Blackboard, please contact the instructor – students are responsible for timely review of course grades.

Quizzes

Four Quizzes will be given during the semester. Quizzes are non-cumulative and will consist of multiple choice and true/false questions. Questions will be comprised of computational and conceptual formatted questions. Quizzes 1-3 will be held during the regularly scheduled semester and can be viewed in the schedule below. Quizzes will open on Friday mornings at 8am and will be due at 5pm that same day. Quizzes will be timed according to the difficulty and volume of questions on each quiz– meaning that once you begin the exam, the timer begins and you must complete it during the allotted time provided. Students will know the length of time for each quiz prior to sitting for them. Quizzes MUST be completed individually. Questions are randomized and algorithmic in order to discourage completing them in a team-based atmosphere. While you may use your notes and textbook, there will be very little time to complete the Quizzes if you need to look up your answers. Each Quiz will be approximately 20-30 questions in length (Multiple choice/ True False).

The fourth Quiz will be given during the final examination period as scheduled by the University. The final Quiz is non-cumulative and only covers course materials for the last portion of the course as shown on the course outline below or revised via course announcements. Students will be notified of the date and time of the final quiz when the University issues the schedule of final exams. Please note that once you submit your Quiz, your grade and any feedback will be held until all students in the course have completed the Quiz – which may take several days depending on various circumstances.

Missed Quizzes: Only students with adequate documentation for a legitimate unavoidable excused absence (i.e., illness, death in the family, accident, etc.) will be permitted to take a makeup test without penalty. If students do not take the test during the specified time and do not have adequate documentation for an unavoidable conflict, the student will be allowed to take a makeup test; however, a 20-percent grade reduction will be applied. If students to not reach out to the instructor and attempt to make up a missed Quiz within 3 days, the resulting score will be finalized as a 0 on Blackboard and in final course calculations.

Quizzes will be completed via McGraw-Hill’s Connect platform. If you have connection problems, please contact your instructor immediately via email AFTER contacting McGraw-Hills helpdesk via phone to receive a case number. If you do not receive a case number, it is assumed that you have not made an effort to rectify the issue and your grade will remain as is on Blackboard.

PLEASE NOTE: You may not collaborate in any way with others before, during, or after each Quiz, but you may refer to your notes while taking Quizzes. Please note that Quizzes have been written as closed book/closed note examinations and therefore students that rely on looking up each answer and researching questions will run out of time. Students should prepare as though the Quizzes are closed note/closed book.

Learning Checks: In between watching recorded lectures posted to Blackboard, it is important for students to take breaks in order to help assess and reflect on learning through the use of Learning Checks. Learning Checks will be small 3-5 question (Multiple choice/True False) assessments on McGraw-Hill’s Connect Platform which ensure student comprehension of material. You should always access your Learning Check Assignments directly from the Blackboard links in your course folders. All Learning Checks will be due on Saturday at 10pm. However, best practice is to follow the recommended due dates located in each week’s To Do List in order to have sufficient time to ask questions during office hours or post to the Discussion board for additional assistance, if needed. These Learning Checks make up 5% (maximum) of overall course grades. In order to earn the maximum of 5% of the Learning Check component of the course grade, students must earn at least 80% of the maximum possible points for the semester (20% cushion) – note there is no bonus for earning more than 80% of learning check points available. Late submissions of Learning Check assignments will not be accepted unless students can provide the instructor with appropriate documentation showing that the student has been unable to complete work over the previous 5 days leading up to the due date.

*Please note that students only have 1 attempt at Learning Checks to submit for grading but have 3 “Check my work” attempts for Connect to provide correct vs incorrect indicators.

Graded Online Homework Assignments: Graded homework assignments are to be completed each week online using McGraw-Hill’s CONNECT which is linked through student Blackboard accounts. You should always access your Graded homework Assignments directly from the Blackboard links in your course folders. Each Chapter Part (A & B) will have its own graded assignment- which will be due on Saturday evening at 10pm each week. These assignments (homework) count as student homework grades, which make up 15% (maximum) of the overall course grade. To earn the maximum of 15% of the homework component of the course grade, students must earn at least 80% of the homework points (20% cushion) – note there is no bonus for earning more than 80% of homework points available. Late assignments will not be accepted unless the student can provide the instructor with appropriate documentation showing that the student has been unable to complete work over the previous 5 days leading up to the due date. Students who can provide documentation for an extended absence due to a medical, personal, or familial emergency will be considered for acceptance of late homework submission, on a case-by-case basis. As such, students should complete homework assignments timely to avoid any such issues. Graded homework assignments typically take students anywhere between 30 minutes to 1 hour to complete, depending on the problems assigned and the student’s proficiency with course material.

Completing assigned homework is not only imperative to earning full credit for the homework portion of the course requirement, but it also serves to ensure that both materials covered during lecture as well as student readings completed in preparation of lecture, have been fully digested and understood. Each homework assignment will be graded out of 10 points and students have 3 attempts to complete the assignment (3 submissions). The highest grade out of the 3 attempts will be entered onto your Blackboard gradebook for calculating final course grades.

******* Please note that Quiz questions will be structured very similar to questions on your Learning Checks as well as problems covered within recorded lectures, NOT your homework questions. Your homework assignment questions serve to ensure that both materials covered during lecture and at-home readings have been digested and understood so you can apply your knowledge on Quizzes.

Practice Problems will also be available for you to complete in Connect. The Practice Problems do not count towards your course grades. You can access these exercises through Blackboard. The practice problems are variations of end of chapter problems from the textbook as well as practice quiz questions.

Learn Smart Extra Credit Assignments: LearnSmart is an interactive self-study tool located on McGraw-Hill’s CONNECT platform that will adaptively assess your skill and knowledge levels to track which topics you have mastered, and which require further instruction and practice. You should always access your LearnSmart Assignments directly from the Blackboard links in your course folders. Based upon your progress, Learn Smart adjusts the learning content based on your knowledge strengths and weaknesses. As a result, you will spend less time on topics you understand and more time on those you have yet to master. Learn Smart is not only a self-study tool, but it is also a way for you to earn bonus points on your quizzes. Each Chapter Part (A and B) will have its own Learn Smart assignment which is due on Saturday at 10pm immediately following the lecture it relates to. .5 bonus percentage points can be earned for each LearnSmart Assignment that is completed at 100%, which will be applied to the associated quiz. For example, Quiz 1 covers Chapters 1 and 2, and there are 4 LearnSmart Assignments in total relating to Quiz 1 (each LearnSmart typically covers half a chapter), so there is an opportunity to earn 2% on your Quiz 1 score (your 90% quiz grade can boost to a 92%).

Discussion Class Attendance and Participation: Discussion classes meet on Fridays for 55 minutes via Zoom and are led by teaching assistants (TAs). Discussion class attendance is mandatory. The teaching assistants are provided with teaching materials directly from the instructor to help students review and further understand complex topics covered during lecture. This is a time slot where students can ask questions, interact with one another, and review course materials covered during the week. Please note that the first mandatory discussion class meeting will be held on Friday, February 12th. In order to attend your assigned Zoom discussion session, please click on the Blackboard menu titled Discussion Class Zoom Links to find your assigned Teaching Assistant and Discussion class number. Click on the link at your registered discussion time and come prepared with paper and a writing utensil to work the problems.

Please contact your TA directly if you have a valid excuse with adequate documentation for a missed discussion class. Students may make up the work of a missed discussion class within, and only within, one week of missing the class by contacting your Teaching Assistant with a copy of valid documentation. Valid documentation can include, but is not limited to, third party documents that attest to medical emergencies, family emergencies, personal or familial tragedies, student athletic schedules, ROTC trainings, or other urgent appointments/matters. If a teaching assistant is unsure as to the validity of the documentation, he/she has been instructed to send the student with documentation to the instructor for proper approval. Discussion class attendance and grades together constitute 10% of the overall course grade. 5 points of each discussion class grade is based on attendance and 5 points is based on participation during the discussion class – which will be graded based on student participation in Zoom Polling questions (1-2 per discussion class). Students may miss a maximum of 1 discussion class during the semester without penalty. Please review the Discussion schedule shown below the course topical outline below for Mandatory vs Optional discussion class days. On Quiz Fridays there are no Mandatory discussion classes.

**Please note that students must log into Zoom using their UAlbany account to access Zoom Discussion classes and office hours. It is strongly encouraged that you turn your cameras ON as you will be working directly with classmates and Teaching Assistants.

Grade Cut-offs:

Grades are based on the following A – E scale: A; A-; B+; B; B- C+; C; C-; D+; D; D- and E. A – E grades are defined as follows A – Excellent; B – Good; C- Fair; D – Poor and E – Failure. A – E grades are awarded based on these anticipated cutoffs (in rounded up percentage format) : A = 93 or above, A- = 90 to 92, B+ = 87 to 89, B = 83 to 86, B- = 80 to 82, C+ = 77 to 79, C = 73 to 76, C- = 70 to 72, D+ = 67 to 69, D = 63 to 66, D- = 60 to 62 and E = below 60.

Pass/Fail (S/U Grading): A grade of “S” is defined by the University as equivalent to a grade of “C” or higher. Earning a grade of C- or lower will result in a grade of “U” for the course.

An incomplete grade will be given only in extreme circumstances such as severe illness, death in the family, etc. Adequate documentation from the Dean for Undergraduate Studies of the circumstances will be required. Students who receive an “I” grade must complete the missed work by a date agreed upon by the instructor. The grade “I” is automatically changed to “E” or “U” unless work is completed. I will not assign any student an “I” grade for a student to avoid a poor or failing grade in the course. Doing so would violate University policy.

Students with disabilities:

Students with disabilities should register with the Disability Resource Center and inform the instructor of their disability status and their need for academic accommodations as soon as possible. Sufficient prior notification will enable me to make the necessary arrangements for course deliverables.

Academic Integrity:

Please note that you are expected to adhere to certain University standards as set forth in the UAlbany Student Code of Conduct. It is the student’s responsibility to become familiar with the standards, penalties and procedures contained therein. Penalties for academic dishonesty of any nature are determined at the discretion of the instructor and are severe. Such penalties include, among others, the assignment of a failing grade on an examination, paper or project and also include the assignment of a final course grade of ‘E’. In addition, the matter may be referred to the University Judicial System and result in further penalties, including suspension and expulsion from the University. Students attending this course will be held to the highest ethical standards of behavior and are cautioned that the Department of Accounting and Law requires strict compliance with all policies pertaining to academic integrity. Accordingly, it is to be understood that students who commit any act of academic dishonesty will be penalized and that a possible result of academic dishonesty is the assignment of a failing grade in this course. Additionally, a Violation of Academic Integrity Report will be filed and submitted to the Vice Provost for Undergraduate Education – which will remain on the student’s record for a specified period of time in accordance with SUNY student record retention policies. Undergraduate Academic Regulations can be found here: https://www.albany.edu/undergraduate_bulletin/regulations.html

Netiquette and Communication: At all times course communication with fellow students, Teaching Assistants and the instructor are to be professional and courteous. This means no personal attacks, obscene language, or intolerant expression. All viewpoints should be respected. In addition, it is expected that you proofread all your written communication, including discussion posts, assignment submissions, and email messages. Please note that ALL email communications should contain the following to prompt a response:

1. a Greeting (ex: “Good morning”, “Hello”, “Dear XYZ”, etc),

2. a Body of the message (the purpose of your communication as well as which class section you are in – especially when communicating with Teaching Assistants)

3. a Closing (ex: “Sincerely, Jacob Bennington”, “Warm regards, Anastasia Teeley”, etc) 

See Schedule below:

  Module
  Week
  Weekly Reading, Lecture and Video Topics:
  Lectures Posted on Sundays. Chapter Reading to be
  performed prior to watching lectures.
  Graded Assessments
  (Note list does not include
  LearnSmart extra credit
  assignments each week)
  1
  Week 1
  (Feb 1 - 6)
  Review Syllabus & Topical Outline
  Review of Financial Accounting Concepts
  Learning Check- Financial Acct
  Graded Orientation CONNECT hmwk
  Graded Orientation LearnSmart hmwk
  Week 2
  (Feb 7 - 13)
  Chp 1 (A) Managerial Accounting and Cost Concepts: LO: 1, 2, 3
  Chp 1 (B) Managerial Accounting and Cost Concepts: LO: 4, 5, 6
  Learning Checks
  Graded Homework 1A
  Graded Homework 1B
  Week 3
  (Feb 14 - 20)
  Chp 2 (A) Job Order Costing: Calculating Unit Product Costs: LO: 1, 2
  Chp 2 (B) Job Order Costing: Calculating Unit Product Costs: LO: 3, 4
  Learning Checks
  Graded Homework 2A
  Graded Homework 2B
  Week 4
  (Feb 21 - 27)
  Quiz 1 Review of Prologue, Chapters 1 & 2   Quiz 1 due Friday at 5pm
  2
  Week 5
  (Feb28 - Mar6)
  Chp 3 (A) JOC: Job Flows and External Reporting: LO: 1, 2
  Chp 3 (B) JOC: Job Flows and External Reporting: LO: 3, 4
  Learning Checks
  Graded Homework 3A
  Graded Homework 3B
  Week 6
  (Mar 7 – 13)
  Chp 4 (A) Activity Based Costing: LO 1, 2, 3
  Chp 4 (B) Activity Based Costing: LO: 4
  Learning Checks
  Graded Homework 4A
  Graded Homework 4B
  Week 7
  (Mar 14 - 20)
  Chp 5 (A) Process Costing: LO: 1, 2, 3
  Chp 5 (B) Process Costing: LO: 4, 5
  Learning Checks
  Graded Homework 5A
  Graded Homework 5B
  Week 8
  (Mar 21 - 27)
  Quiz 2 Review of Chapters 3, 4, 5   Quiz 2 due Friday at 5pm
  3
  Week 9
  (Mar28 - Apr 3)
  Chp 6 (A) Cost Volume Profit Relationships: LO: 1, 2, 3
  Chp 6 (B) Cost Volume Profit Relationships: LO: 4, 5, 6
  Learning Checks
  Graded Homework 6A
  Graded Homework 6B
  Week 10
  (Apr 4 - 10)
  Chp 7 (A) Variable Costing and Segment Reporting: LO: 1, 2
  Chp 7 (B) Variable Costing and Segment Reporting: LO: 3, 4, 5
  Learning Checks
  Graded Homework 7A
  Graded Homework 7B
  Week 11
  (Apr 11 - 17)
  Quiz 3 Review of Chapters 6, 7   Quiz 3 due Friday at 5pm
  4
  Week 12
  (Apr 18 - 24)
  Chp 8 (A) Master Budgeting: LO: 1, 2, 3
  Chp 8 (B) Master Budgeting: LO: 7, 8
  Learning Checks
  Graded Homework 8A
  Graded Homework 8B
  Week 13
  (Apr 25- May1)
  Chp 9 Flexible Budgeting: LO: 1, 2, 3,
  Chp 9 Flexible Budgeting: LO 4, 5
  Learning Checks
  Graded Homework 9A
  Graded Homework 9B
  Week 14
  (May 2 - 8)
  Chp 13 (A) Statement of Cash Flows: LO: 1
  Chp 13 (B) Statement of Cash Flows: LO: 2, 3
  Learning Checks
  Graded Homework 13A
  Graded Homework 13B
  Week 15
  (May 9 – 11)
  Quiz 4 Review of Chapters 8, 9, 13
  Quiz 4 TBA – will be held online
  during Final Exam week as
  scheduled by Registrar’s Office