Principles of Accounting II
ACCTII200 — Principles of Accounting II, 3.0 hours
Managerial accounting is primarily concerned with generating financial and non-financial information for use by managers for decision-making. This course integrates common accounting concepts and processes with the manager's decision-making process. Topics covered include product planning decisions, cost control and performance evaluation, budgets and financial statements analysis. Throughout the course, a managerial viewpoint is stressed.
Program Objectives
- Explain how cost behavior affects the information used to make decisions.
- Describe the behavioral dimension of budgeting.
- Explore the basic concept underlying variance analysis and justify the need for investigation. Explain why firms decide to decentralize.
- Distinguish between independent and mutually inclusive capital investment decisions.
- Describe the emerging topics in managerial accounting atmosphere today.
- Prepare a statement of cash flow.
- Perform a financial statement analysis.
Professor
Dr. DeSouza is committed to providing outstanding service, academic based guidance, and thoughtful planning. She is a CERTIFIED FINANCIAL PLANNER™ and has been a Financial Advisor and wealth manager for over 10 years. She comes with a great deal of experience working with a variety of financial firms. Some noteworthy work includes published research and white paper on “Evaluating the Factors that Drive the U.S. Stock Market Crashes.”
Currently assigned to the NY Air National Guard, Dr. DeSouza is most passionate about working with military members, teaching, motivating, and guiding military members towards the objective of achieving required financial outcome. Outside of work she enjoys attending musical events, social gatherings, and sharing quality time with her beautiful 22-year-old daughter.
Online Support (IT) and Moodle Navigation
All members of the Lakewood University community who use the University’s computing, information or communication resources must act responsibly. Support is accessible by calling 1-800-517-0857 option 2 or by emailing info@lakewood.edu
Books and Resources
Maryanne M. Mowen, Managerial Accounting: The Cornerstone of Business Decision-Making. 8th ed.: 2023.
Evaluation Method
Graded work will receive a numeric score reflecting the quality of performance.
Course Requirement Summary
- Assignments - Total of 60 Points
- Weekly discussion forums-Total of 60 Points
- Midterm Quiz - 20 Points
- Final Exam - 50 Points
Grading Scale
Graded work will receive a numeric score reflecting the quality of performance as given above in evaluation methods. The maximum number of points a student may earn is 190. To determine the final grade, the student's earned points are divided by 190.
Your overall course grade will be determined according to the following scale:
A = (90% -100%)
B = (80% - 89%)
C = (70% - 79%)
D = (60% - 69%)
F < (Below 60%)
Assignment and Discussion Forum Post Rubrics
Writing Assignment Grading Rubric
|
Points |
Excellent |
Good |
Poor |
Very Poor |
No Response |
|
Original Posting ____/10 |
Writing assignment was well thought out, coherent, and thoughtfully organized with all parts of the questions addressed along with appropriate grammar and spelling |
Writing was clear and relatively well organized and responded to many/most of the key points with a few mistakes in regard to grammar and spelling |
Writing was somewhat confusing and not well organized and had little or no focus on the subject matter with significant grammar and spelling errors |
Writing is confusing and hard to follow with no organization while missing the point of the assignment entirely |
No Assignment |
|
Total Points ____/10 |
Additional Comments: |
Discussion Question Grading Rubric
|
Points |
Excellent Pass |
Good Pass |
Poor Fail |
No Response Fail |
|
Original Posting PASS/FAIL |
Original post reflected good focus to the discussion with well thought out ideas and appropriate grammar and spelling |
Original post responded to the topic in a general fashion but failed to organize them well and had a few mistakes in regard to grammar and spelling |
Responded with little or no focus to the discussion and contained short, irrelevant and/or confusing commentary with significant grammar and spelling errors |
No posting |
|
Reply to fellow student PASS/FAIL |
Response to fellow student reflected good focus to the post with well thought out ideas and appropriate grammar and spelling |
Response to fellow student in a general fashion but failed to organize them well and had a few mistakes in regard to grammar and spelling |
Little or no focus to the post and contained short, irrelevant and/or confusing commentary with significant grammar and spelling errors |
No posting |
|
Total Points PASS/FAIL |
Additional Comments: |
Academic Integrity/ Plagiarism
Cheating (dishonestly taking the knowledge of another person whether on a test or an assignment and presenting it as your work) and plagiarism (to take and pass off as one's own the ideas or writing of another) are a serious issue. While it is legitimate to talk to others about your assignments and incorporate suggestions, do not let others "write" your assignments in the name of peer review or "borrow" sections or whole assignments written by others. We do get ideas from life experiences and what we read but be careful that you interpret these ideas and make them your own.
I am aware that many types of assignments are available on the internet and will check these sources when there is legitimate suspicion.
Penalty is a zero on the assignment. In cases where there is a major or continuous breach of trust, further discipline, such as an "F" in the course, may be necessary.
The major consequence of any form of cheating is damage to your character and the result of trust and respect.
Disability Accommodations
Students who have a disability and wish to request an academic accommodation should contact Jim Gepperth, the Disabilities Services Coordinator and Academic Dean. The student can request an accommodation at any time although it is encouraged to do so early in the enrollment process. The student should complete an accommodation request form which begins a conversation between the school and the student regarding the nature of their disability and an accommodation that would help the student succeed in their program. The school may request documentation regarding the disability to address the accommodation request effectively. The school will communicate to the student the type of accommodation arranged. This process typically follows a team approach, bringing together persons from the academic department (including the instructor) and personnel from other departments as necessary. Additional information on disability accommodations may be found in the Lakewood University Catalog.
Disability Services Email: disabilityservices@lakewood.edu
Supplemental Texts
You can use the following resources to assist you with proper source citation.
American Psychological Association Style Guide- https://www.mylakewoodu.com/pluginfile.php/118179/mod_resource/content/1/APA%20Style%20Guide%207th%20edition.pdf
The Purdue OWL website is also a helpful resource for students. Here is a link to the OWL website: https://owl.purdue.edu/owl/research_and_citation/apa_style/apa_formatting_and_style_guide/general_format.html
Library
Mary O'Dell is the Librarian on staff at Lakewood University
She is available by appointment. You can make an appointment with her by emailing her at modell@lakewood.edu or call at 1-800-517-0857 X 730
You may also schedule a meeting at this link: https://my.setmore.com/calendar#monthly/r3a761583354923270/01032020
She can assist you with navigating LIRN, research, citations etc.
Support
Each student at Lakewood University is assigned a Success Coach. Your Success Coach exists to assist you with academic and supportive services as you navigate your program. They will reach out to you, often, to check-in. Please use the resources they offer.
Student Services is available to assist with technical questions regarding Lakewood University and all services available to you.
1-800-517-0857 option 2
info@lakewood.edu
studentservices@lakewood.edu
Career Services
Students are offered Career Services at any point as they journey their academics at Lakewood University.
1-800-517-0857 option 2
careerservices@lakewood.edu
Objectives
- Explain how cost behavior affects the information used to make decisions.
- Describe the behavioral dimension of budgeting.
- Explore the basic concept underlying variance analysis and justify the need for investigation. Explain why firms decide to decentralize.
- Distinguish between independent and mutually inclusive capital investment decisions.
- Describe the emerging topics in managerial accounting atmosphere today.
- Prepare a statement of cash flow.
- Perform a financial statement analysis.
Lessons
- Tactical Decision Making and Relevant Analysis
Study Course Syllabus
Read Chapter 8
Participate in the Discussion Forum
Complete Assignment 1
Lesson Evaluation
- Profit Planning and Flexible Budgets
Read Chapter 9
Participate in the Discussion Forum
Complete Assignment 2
Lesson Evaluation
- Standard Costing and Variance Analysis
- Performance Evaluation and Decentralization
Read Chapters 10 & 11
Participate in the Discussion Forum
Complete Assignment 3
Lesson Evaluation
- Review Chapter 8, 9, 10 & 11
Participate in the Discussion Forum
Complete Midterm
Lesson Evaluation
- Capital Investment Decisions
Read Chapter 12
Participate in the Discussion Forum
Complete Assignment 4
Lesson Evaluation
- Emerging Topics in Managerial Accounting
Read Chapter 13
Participate in the Discussion Forum
Complete Assignment 5
Lesson Evaluation
- Statement of Cash Flows
- Financial Statement Analysis
Read Chapters 14 & 15
Participate in the Discussion Forum
Complete Assignment 6
Lesson Evaluation
Complete the Final Exam
Request the Next Course
Lesson Evaluation
THANKS FOR A GREAT CLASS