POLI CI ES & ORI ENT ATI ON

ACCT 640 Managerial Accounting

Spring/Summer SE2, 2011


Professor: Ed Kaplan, CPA, MBA
Contact information: email: ekaplan@davenport.edu
Telephone: (814) 515-9440 (email communication preferred)
Fax: (815) 301-3439

Class Start and End Dates: Monday, July 27, 2011 through Sunday, August 14, 2011

POLI CI ES

Communications. I usually check both the discussion board and email once per day. I will generally respond
to emails within 24-36 hours (depending on timing). II 36 hours have passed and you haven`t heard back
from me, please assume that I did not get your email and resend it.

I will use your Davenport University e-mail address for all correspondence. It is vital that you check with the
University if you are not receiving your mail through this in order to get it fixed. You can forward mail from
this account to other accounts, if you choose, or you can check this account daily. I will not use different e-
mail addresses for you, since often these mailboxes become full or have other problems that seriously impede
our progress. If the DU e-mail addresses go down, everyone`s in the same boat and I can make appropriate
adjustments for the class.

Please make sure that your contact information, including telephone number is updated so I can contact you
immediately if there is any problem with your submissions.

Class Schedule. Please see the dates listed in the first section above to see when class starts, ends and
when the Final Exam must be completed and submitted. Please note that your final examination is due by 5
pm Eastern Time, Monday, June 20th.

The expectation is that you will log on and participate at least five days per week. Logging on less often may
result in a discouragingly large number of postings to read at one time. Please note that the discussions are
staggered during the week. That is one is due on day 2 and the second on day 4 with participation expected
throughout the week (In week 7, please do both DQs on day 3.)

Submitting Wor k. Please see 'Weekly Materials and the course 'Calendar Ior exact calendar due dates.
If your home or work computer connection is having problems when an assignment is due, use a public or
school library or computer lab. If there is a Blackboard or other technology issue, e-mail the assignment to
me. This is to ensure your work is not considered late, so that you will receive credit for completing and
submitting your work. There are no extra credit assignments or make-up exams.

Questions for the class, regarding homework assignments and other matters can be asked in the
'Questions, Ask Here! thread. Your proIessor or other students will be glad to answer your questions.

Late Wor k Policy and Backup Plans. All work is due by the end of day of the assigned day, at 11:59 p.m.,
Eastern Time. If no date is given, then the work is due on the last day of the week at 11:59 p.m., Eastern
Time. You are encouraged to turn work in early whenever possible. No late work will be accepted. It is your
responsibility to make sure that they have a backup plan in case of computer problems. I encourage you to
have a plan for where you will go if your PC crashes or your internet service is temporarily or permanently
shutdown. Access to a computer at a local library, a friend or neighbor all comes to mind. You may also want
to make nightly backups of your work and save it to disk, to a hard drive or perhaps invest in using an online
backup service. Also consider using antivirus software. I mention these backup plans because technical
issues and internet connectivity issues will not be permitted as reasons to turn in work late unless there has
been a significant long-term, well-publicized electrical or internet outage.

Please do not contact me after the due date asking that I waive this policy because of your situation. The only
exception to the late work policy above is listed below.

MBA Policy Assignment Extensions. It is the responsibility of students to complete all course assignments
on time in accordance with the Course Calendar and Late Assignment Policies outlined in a Iaculty`s
syllabus.

In extreme situations where there is a scheduled professional or educational conflict that inhibits the
student`s ability to complete an assignment by the deadline, only written contact with the Iaculty one (1)
week prior to the assignment deadline will be considered appropriate for deadline extension. Faculty must
confirm in writing their receipt of the request for extension.

No extension will be granted for Discussion Board participation or for the final assignment or final exam.
Plagiarism. The course description gives the Sneden Graduate School policy on plagiarism. In simple terms,
don`t plagiarize. The penalty ranges Irom a lowered grade on the assignment to Iailure in the course to
dismissal from the Sneden Graduate School. Your reading assignment for week one will give you guidance
on how to avoid plagiarism.

This course requires that you use research and document written assignments in APA format. No other
formats will be acceptable, as this is the format required by the Sneden Graduate School. Please purchase and
consult your 'Prentice Hall ReIerence Guide when doing your writing assignments. Section 12, starting on
page 466 provides examples of APA References.
I have also prepared a 10-minute presentation that briefly discusses plagiarism and how to avoid plagiarism
by using proper APA reference style in your writing. Please click on the hyperlink below to launch the
presentation.
Plagiarism Presentation
If you have any difficulties in getting this presentation (or any other presentation I've put together) to run in
your internet browser, please click on the hyperlink below for some suggestions on how to get the
presentations to run.
Suggestions for Presentations to Run
Another great resource that discusses APA Reference Style can be found by clicking on the hyperlink below.
APA Formating and Style Guide
Plagiarism is a serious violation oI Davenport`s policies about integrity. Examples oI serious oIIences
include:
You copy a document from somewhere else (most commonly the Internet) and turn it in as though
you had written it.
You turn in something that someone else wrote for you, either for free or for a charge.
You copy portions of a paper from one or more sources and turn it in without documentation, thus
implying that you wrote the whole paper.
You copy a document Irom the Internet and turn it in with the URL on top, so although you aren`t
claiming you wrote it you are claiming that you should be given credit for writing the assignment
merely because you found and copied it.
You turn in a document with the sources noted at the end but without having shown the
documentation for the quotations or summaries (paraphrased work) in the document itself.

Any examples oI the above will result in an 'F Iailure in the course or an 'X. I also regard turning in
work that has been submitted for credit to another class as a form of cheating. All work done must be
prepared for this class. I have no tolerance for cheating of any kind.

Participation. Students are expected to participate in class discussions on a minimum of at least three days
each week. You may find that frequent participation is better, so you can stay on top of the postings.

All postings must be professional and courteous. Although you certainly can challenge one another`s
arguments, this must always be done in a tone that respects the individual and the class as a whole. Often an
online course becomes a very supportive learning environment for all the members, and my hope is that we
will promote this as much as possible. Most of us within the MBA program have been with and will probably
be in classes with each other in the future. A good support system makes the experience much richer and
more enjoyable.

ME T HODOL OGI ES

The primary method of instruction will be through textbook and secondary readings and feedback on written
assignments, problems, case studies, managerial research project, and a final examination.

You may be doing both primary and secondary research for the assignments. All assignments should be
completed using Microsoft Word, Excel, or PowerPoint (although you may also turn in your work in .pdf or
.rtf format). Expect at least one discussion question each week to require you to cite information from an
outside source, and when you do that you must use APA reference style.

ASSESSMENT OF STUDENT L E ARNI NG

Students will be evaluated by the following criteria:

Your assignment Points
Forum 7 weeks x 28/29 pts. 200
Reflection 7 weeks x 14/15 pts 100
Homework 7 weeks x 50 pts. 350
Cases 2 @ 75 pts 150
Final Examination 200
Total 1,000


Each item is explained below:

Discussion Forum Participation (200 points). Students will be expected to participate in discussions. I will
interject questions and respond with occasional brief comments to keep the momentum on track, but for the
most part, the discussions will be left to you. Overall, your discussion forum participation will be worth up
to 29 points each week. A minimum of three value-added posts will be required each week. You won`t be
required to answer any specific question, unless the weekly materials clearly indicate that a question must be
addressed. Other than these specifically required questions, you are free to determine which other questions,
and which other students you choose to respond to. Please note though that any required posts must be
submitted as a TurnItIn Assignment in our classroom (available under Course Tools) before it can be posted
in the discussions, even though the TurnItIn assignment itselI is worth no points and won`t be graded.
Students must also participate by making posts on at least three separate days each week. I try to create on
on-going dialogue each week. In order for that to happen, we must all participate throughout the week,
rather than just on the last day of the week. It is for this reason that I require participation on at least three
days each week.

A value-added post is one that contributes substantively to the class discussion. Single sentence responses or
one-liners will not earn credit. There are many ways to make substantive posts. You can make an
observation, question another`s logic, relate the concept to your personal experience or perhaps perIorm
some quick web-based research and report back what you found and how it relates to the class discussion.
You must use proper APA reference style when web-based research was used.

The following posts earn no credit and should not be made:

x 'I agree -- and then simply repeat what another student has said
x 'Nice post -- without adding anything substantive
x 'Thank you -- without adding anything substantive


Grading criteria for the discussion boards is as follows:


Criteria

Description
Grade
(max 29)
Excellent Participated on at least three days and made a
minimum of three value-added posts.
26-29
Good Participated on just two days and made a
minimum of three value-added posts.
23-25
Satisfactory Made two value-added posts 19-22
Incomplete Did not answer the questions or only made one
value-added post
0-18


In our classroom discussions (and in all areas of class), it will be expected that students:

Respond to Learning Outcomes;
Develop sound research skills employing various tools such as surveys, Internet, databases, and
library resources; and
Organize information to effectively communicate business information utilizing various formats and
technology.

The italicized response to the discussion question below is an example of a substantive post made with a
secondary resource:
DQ: Why are some people defensive about receiving feedback about their performance. Be BRAVE; tell us
about a situation where you have been defensive upon receiving feedback? At the end of the day, did the
situation leave you feeling positive or negative?
I think the thought of any type of negative feedback is always daunting to the receiver. Whether it is
in the form of verbal, written, or as students receiving feedback about grades, some people see
feedback as a personal attack and become defensive. These people will make excuses, argue over
the issue, and can become highly emotional. Recently I gave a speech to a class and was worried
about the grade I would receive as well as the feedback from the professor. Due to previous issues, I
was prepared to argue with the professor for a good score, however, in this case, I did
well. However, in the past I have had negative feedback from employers that I felt was unjust.
One such case occurred following a confrontation with another employee, who promptly turned the
situation into one that favored him. Due to his seniority I was automatically considered wrong. I
was very defensive of the situation, for I believed I had been wronged. In the end I was left feeling as
if I had been attacked for doing what I was told to do. In the end, that employee left, and I was still
there. I still remember the issues quite well. The employee saw me as competition for a higher
position and had intentionally falsified information to improve his standing.
In the end, if a person can keep an open mind and accept the criticism, then aim to improve
themselves, they can thrive in the company. However, if they take criticism as a personal attack,
most likely they will not learn from their mistakes.
Reference: Responding to Criticism as a manager. (2007). Management Online. Retrieved April
11, 2007 from http://www.mgt-online.com/AHRI/trial/snap/intro/menu.html


Reflections (100 points). Reflection deals with a review of this week's topics. A typical topic for the week is
as follows:

Reflections Forum. In the Reflections Forum, in 200 words or more, please comment on the topic
coverage this week that was of most interest to you. Please state how this knowledge could be
applied at your current or a prior position and how you or your employer could benefit.

Your post in the reflections forum should respond to the questions stated. In this case, it would be an
application of the learning presented during the week. More than one post is allowed and encouraged. By
interacting with others in the class, a good learning environment can be achieved.


The following rubric will be used to grade your reflections.

Reflections Discussion Rubric 14 points-maximum (15 some weeks)
Quality Relevance Contribution Global Picture
Appropriate
comments:
thoughtful,
reflective, and
respectful of other
student's postings.
Clear reference to
assignment or prior
posting being
discussed
Furthers the discussion
with questions, or
statements that encourage
others to respond.
Participates beyond the
required number of
postings.
Clearly connects the
posting to text or
reference points
from previous
readings, activities,
and discussions.
4 4 4 4
Appropriate
comments and
responds
respectfully to
other student's
postings,
Some reference but
taken out of
context, the reader
would not
understand.
Participates, but does not
post anything that
encourages others to
respond to the posting.
Participates with the
required number of
postings.
Vague or possible
connection to
reference points
from previous
readings, activities,
and discussions.
3,2 3,2 3,2 3,2
Responds, but with
minimum effort.
(i.e. "I agree with
Bob")
Posting is attached
to the right
discussion board,
but does not clearly
reflect the
assignment.
Less than required
number of postings. Does
not further any
discussions
Mentions the text or
previous activity
without logical link
to topic.
1,0 1,0 1,0 1,0



Homewor k (350 points). Each week certain assigned questions and problems must be completed
in My Accounting Lab by the due date. Your instructor will have a specific announcement about
My Accounting Lab posted.

Week Chapter Practice Problems Homewor k to Completed in
My Accounting Lab
Number Answers available in course
One 1 1-28,1-29,1-31
2 2 -A1, 2-27 2-36, 2-38, 2-40

Two 3 3-A 3, 3-B-1 3-36, 3-40, 3-45
4 4-A-2, 4-A-3 4-40, 4-41, 3-43 (Case, from
the textbook)

Three 5 5A-1, 5-A2, 5-A3 5-31, 5-32, 5-38
6 6-A1, 6 A-2 6-33, 6-36, 6-38

Four 7 7-A1 7-28, 7-30, 7-35
8 8 A-1, 8-3A 8-31, 8-32, 8-36

Five 9 9-3A, 9-B1 9-36, 9-38, 9-53 (Case, from
the textbook)
10 10 A-1, 10-A2 10-31, 10-32, 10-39

Six 11 11-A2, 11-3A, 11- A4 11-29, 11-31, 11-34, 11-36
12 12-B1, 12- B2 12-29, 12-30

Seven 13 13- A1, 13-A2, 13- A4 13-40, 13-42
14 14-23, 14-24 14-31, 14-45

Practice Questions and text problems are for your learning and reinforcement. You do not turn these
in. Answers are provided in the course website or in the text. Most of the solutions for practice
problems are in the back of the chapter


Cases (150 points). Two cases will be assigned during the term. Cases will be due at the end of the
applicable weeks as indicated in the schedule above. Cases will be graded based on the correctness of the
answer, completeness of computations, presentation of ideas, clarity of thought, and when applicable, quality
of the writing including APA compliance. A maximum of 75 points can be earned per case. The cases will
be graded in accordance with the rubric below.

Case Excellent Fair Poor
Detail All calculations and
details shown with
supporting information
Supporting calculations
and details are mostly
shown
Little to no supporting
details or calculations
provided.
Logic Assignment presented in a
logical and reasoned
manner.
Logic and reasoning
mostly provided, however
it could be improved.
Little to no reasoning
or logic reflected.
Accuracy Answers are accurate in
detail and in calculations.
Answers are mostly
accurate, with slight
errors resulting in an
incorrect final answer.
Answers are mostly
incorrect or wrong.
Writing
mechanics
and APA
reference
style
Follows APA reference
style; written in good
form (i.e., well-written,
free of grammar, spelling,
punctuation and other
writing errors.
Contains some
grammatical, spelling,
ofrmatting, orgnaization
or APA referencing or
citation errors.
APA style not
followed.


Accounting assignments and cases take time to complete. Please do not wait until the last moment to
complete your work. Accounting assignments should be worked on throughout the week. If you have any
questions, please post the question in the discussion area early on (Others may have the same question.)



Final Exam (200 points). The final examination will be available for all of Week 7. The exam may be
composed of short-answer questions, multiple-choice problems, problems or other method covering material
in the text from all of the chapters. Each question or problem will be of worth the points shown in the exam
and you will have two hours to complete the exam. You may use the text to assist in answering the questions.

You will have until 11:59 p.m. Eastern Time of Day 4 during Week 7 to take the exam. You will only have
one attempt to complete the exam. Do not enter the exam and then exit, nor use your browser`s back or
forward buttons once you enter the exam, since doing any of these will prevent you from completing the
exam.




COURSE GRADE DE T ERMI NATI ON

There are 1,000 possible points. The gradebook will be updated on a regular basis so that you will know
where you stand. The course grading scale appears below.

Grade Points

Grade Points
A 936 - 000

B- 796 - 825
A- 896 - 935

C+ 766 - 795
B+ 866 - 895

C 726 - 765
B 826 - 865

F 0 - 725


Lets help each other, have fun, and learn or reinforce some managerial decision making tools.

Textbook and Technology Policy (Standard for Davenport)

It is the responsibility of students to be prepared for class which means they should have all required course
materials and texts at the start of class as well as reliable access to required technology tools and the internet
for the duration of the course.

In extreme situations, where there is delay in the shipping or procurement of materials, faculty will make
reasonable accommodations during the first week of class only. (See course syllabus for details.) All students
must have textbooks by Week 1 Day 7. No exceptions and no accommodations will be made by faculty after
this date. The only exception to this policy is the backorder of texts from the University supplier MBS as
notified directly from MBS to Davenport University.

Due to copyright laws sections of the text, other than materials authorized by the publisher such as power
points, problem solutions, etc, cannot be scanned and posted to the classroom or emailed by either the faculty
or students.

Similarly, DU does not accept individual technology issues or internet access as a reason for late work in
online classes. Be sure to have a back-up plan in case of unexpected glitches, viruses or inaccessibility.
Libraries, college campuses, Kinkos, friends and family are frequently used alternatives. Additionally, work
must be submitted on time and as directed in the course instructions using Microsoft Office software version
2000 or higher. Work submitted in other formats such as Word Perfect or Open Office will not be accepted.