Course Discipline and
GAVILAN COLLEGE
CURRICULUM DEVELOPMENT
|form C |
|Modify or Inactivate an Existing Course |
|Date: |September 10, 2013 |Prepared & Submitted by: |Jason Wolowitz |
|Department: |Business |Course Discipline and Number: |Managerial Accounting Accounting 21 |
|1. |What is the effective term? |
| |Fall Spring Summer Year: 2013 |
|2. | Inactivate Course(s): (Inactivating a course will remove it from the course catalog. Courses may be re-activated by updating the course |
| |and bringing it back to the Curriculum Committee for approval. Transferable courses will need to be re-articulated, should you decide to |
| |reactivate the course.) |
| |Reason for inactivation: |
|3. | Modification of the following: (Attach existing course outline, note changes as appropriate. Update Prerequisite/Advisory Form, if |
| |appropriate ) |
| Number | Hours | Prerequisite/Advisory | Discipline |
| Title | Units | Description | Content |
| Grading | GE Applicability | Repeatability | Transferability |
| General Update | Reinstate Course | Cross list course with |
| Update Textbook | Other (please describe.) Prereq added to include Fin Acctg 20. SLO #5 added related to Ethics. Content added|
| |in first section for ethics material. |
|FROM: | | | | | |
| |Discipline & Number |Course Title |Units |Lec |Lab |
| | | | |Hours per |Hours per |
| | | | |week |week |
|TO: | | | | | |
| |Discipline & Number |Course Title |Units |Lec |Lab |
| | | | |Hours per |Hours per |
| | | | |week |week |
|Reason for modification: |
|4. |Will this course be offered via distance education? Yes No |
| |If yes, fill out Form D – Distance Education form. |
5. Routing/Recommendation for Approval
Signatures Approval
Dept. Approval (Chair Sign) __________________________________ Date ______________ Yes___ No___
Area Dean __________________________________ Date ______________ Yes___ No___
Curriculum Committee Chair __________________________________ Date ______________ Yes___ No___
VP of Instruction __________________________________ Date ______________ Yes___ No___
Superintendent/President
For District Board __________________________________ Date ______________ Yes___ No___
GAVILAN COLLEGE
CURRICULUM DEVELOPMENT
|COURSE OUTLINE | |
|DISCIPLINE: |ACCOUNTING |DEPARTMENT: |BUSINESS |
| |(Discipline and Number) | | |
|COURSE TITLE: |MANAGERIAL ACCOUNTING - ACCOUNTING 21 |
(Maximum of 58 spaces)
|ABBREVIATED TITLE: |ACCT 21 |
(Maximum of 28 spaces)
|SEMESTER UNITS: 4 |LEC HOURS PER WEEK: 4 |LAB HOURS PER WEEK: N/A |
|Classification: |Non Credit Category: |Occupational Code (SAM): |
|TOP Code: 0000.00 |LEH Factor: |FTE Load: |
CATALOG DESCRIPTION:
No Change Change
This course will study how managers use accounting information for decision making, planning, directing and controlling. Topics will include managerial control methods, cost terms, cost concepts, cost behaviors, cost accounting, cost-volume-profit analysis, variable costing, budgeting, decision making concepts and other related topics.
COURSE REQUISITES:
List all prerequisites separated by AND/OR, as needed. Also fill out and submit the Prerequisite/Advisory form.
No Change
Replaces existing Advisory/Prerequisite
In addition to existing Advisory/Prerequisite
Prerequisite: Financial Accounting (Acct 20)
Co-requisite:
Advisory:
GRADING SYSTEM:
No Change
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REPEATABLE FOR CREDIT:
(Note: Course Outline must include additional skills that will be acquired by repeating this course.)
No Change
Credit Course Yes No If yes, how many times? 1 2 3
Non Credit Course Yes No If yes, how many times? 1 2 3 Unlimited
(Noncredit only)
STAND ALONE:
No Change
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METHODS OF INSTRUCTION:
No Change
Lectures, discussions, and in class activity on all course topics.
Problem solving exercises and demonstrations involving students.
Question and answer sessions on readings, homework, handouts, videos, quizzes, exams, and projects realted to all topics.
RECOMMENDED OR REQUIRED TEXT/S:
(The following information must be provided: Author, Title, Publisher, Year of Publication, Reading level and Reading level verification)
Required: Recommended: n/a
Author: Kimmel, Weygandt, Kieso Title: Managerial Accounting: Tools for Business decision making. Publisher: WILEY Year of Publication: 2013, or other appropriate college level text.
ISBN: (if available)
Reading level of text, Grade: 12 Verified by: Microsoft Word
Other textbooks or materials to be purchased by the student: None
CULTURAL DIVERSITY:
Does this course meet the cultural diversity requirement? Yes No
If Yes, please indicate which criteria apply. At least two criteria must be selected and evidenced in the course content section and at least one Student Learning Outcome must apply to cultural diversity.
This course promotes understanding of:
Cultures and subcultures
Cultural awareness
Cultural inclusiveness
Mutual respect among diverse peoples
Familiarity with cultural developments and their complexities
SLO #
PROGRAM LEARNING OUTCOMES:
Is this course part of a program (degree or certificate)? If yes, copy and paste the appropriate Program Learning Outcomes and number them. Enter the PLOs by number in the Student Learning Outcomes below.
#1 Students will be able to explain accounting terminology, concepts, principles, and frameworks.
#2 Students will be able to perform accounting-related calculations and demonstrate the ability to use accounting methods and procedures to solve accounting and business related questions and problems.
STUDENT LEARNING OUTCOMES:
1. Complete this section in a manner that demonstrates student’s use of critical thinking and reasoning skills. These include the ability to formulate and analyze problems and to employ rational processes to achieve increased understanding. Reference Bloom's Taxonomy of action verbs.
2. List the Type of Measures that will be used to measure the student learning outcomes, such as written exam, oral exam, oral report, role playing, project, performance, demonstration, etc.
3. Identify which Program Learning Outcomes (PLO) are aligned with this course. List them by number in order of emphasis.
4. Identify which Institutional Learning Outcomes (ILO) are aligned with this course. List them, by number in order of emphasis. For example: "2, 1" would indicate Cognition and Communication.
(1) Communication, (2) Cognition, (3) Information Competency, (4) Social Interaction, (5) Aesthetic Responsiveness, (6) Personal Development & Responsibility, (7) Content Specific.
5. For GE courses, enter the GE Learning Outcomes for this course. For example "A1, A2". GE Learning Outcomes are listed below.
6. Indicate when the course was last assessed.
Indicate by number which Program Learning Outcomes, Institutional Learning Outcomes and GE Learning Outcomes are supported by each of the Student Learning Outcomes.
|1. |Recognize, define, explain and demonstrate the methods and theories used in Managerial Accounting as it relates to the traditional and |
| |absorption Costing, Activity Based Costing(ABBC), and variable costing of Products and Services. |
|Measure: |PLO: See Above #1 & #2 |ILO: 1,2,6,7 |GE-LO: |Year assessed or anticipated year |
|Homework, Class Discussions, | | | |of assessment: 2013 |
|Quizzes, Projects, Written Exams | | | | |
|2. |Recognize, define, explain and demonstrate the methods and theories used in Managerial Accounting to predict and manage costs using variable |
| |costing and behavioral costing. |
|Measure: |PLO: See Above #1 & #2 |ILO: 1,2,6,7 |GE-LO: |Year assessed or anticipated year |
|Homework, Class Discussions, | | | |of assessment: 2013 |
|Quizzes, Projects, Written | | | | |
|Exams | | | | |
|3. |Recognize, define, explain and demonstrate the methods and theories used in Managerial Accounting for short and long term budgeting used to |
| |control and manage an organization. |
|Measure: |PLO: See Above #1 & #2 |ILO: 1,2,3,6,7 |GE-LO: |Year assessed or anticipated year |
|Homework, Class Discussions, | | | |of assessment: 2013 |
|Quizzes, Projects, Written | | | | |
|Exams | | | | |
|4. |Recognize, define, explain, and demonstrate the methods and theories used to make management decisions using relevant information, including |
| |cost volume profit analysis (CVP), segment reporting activity, budgeting, and capital investment analysis. |
|Measure: Homework, Class |PLO: See Above #1 & #2 |ILO: 1,2,6,7 |GE-LO: |Year assessed or anticipated year |
|Discussions, Quizzes, Projects, | | | |of assessment: |
|Written Exams | | | | |
|5. |Identify the ethical implications inherent in managerial accounting and reporting and be able to apply strategies for addressing them. |
|Measure: Homework, Class |PLO: See Above #1 & #2 |ILO: 1,2,6,7 |GE-LO: |Year assessed or anticipated year |
|Discussions, Quizzes, Projects, | | | |of assessment: |
|Written Exams | | | | |
|6. | |
|Measure: |PLO: |ILO: |GE-LO: |Year assessed or anticipated year |
| | | | |of assessment: |
|7. | |
|Measure: |PLO: |ILO: |GE-LO: |Year assessed or anticipated year |
| | | | |of assessment: |
|8. | |
|Measure: |PLO: |ILO: |GE-LO: |Year assessed or anticipated year |
| | | | |of assessment: |
|9. | |
|Measure: |PLO: |ILO: |GE-LO: |Year assessed or anticipated year |
| | | | |of assessment: |
|10. | |
|Measure: |PLO: |ILO: |GE-LO: |Year assessed or anticipated year |
| | | | |of assessment: |
GENERAL EDUCATION LEARNING OUTCOMES
AREA A Communications in the English Language
After completing courses in Area A, students will be able to do the following:
1. Receive, analyze, and effectively respond to verbal communication.
2. Formulate, organize and logically present verbal information.
3. Write clear and effective prose using forms, methods, modes and conventions of English grammar that best achieve the writing’s purpose.
4. Advocate effectively for a position using persuasive strategies, argumentative support, and logical reasoning.
5. Employ the methods of research to find information, analyze its content, and appropriately incorporate it into written work.
6. Read college course texts and summarize the information presented.
7. Analyze the ideas presented in college course materials and be able to discuss them or present them in writing.
8. Communicate conclusions based on sound inferences drawn from unambiguous statements of knowledge and belief.
9. Explain and apply elementary inductive and deductive processes, describe formal and informal fallacies of language and thought, and compare effectively matters of fact and issues of judgment and opinion.
AREA B Physical Universe and its Life Forms
After completing courses in Area B, students will be able to do the following:
1. Explain concepts and theories related to physical and biological phenomena.
2. Identify structures of selected living organisms and relate structure to biological function.
3. Recognize and utilize appropriate mathematical techniques to solve both abstract and practical problems.
4. Utilize safe and effectives laboratory techniques to investigate scientific problems.
5. Discuss the use and limitations of the scientific process in the solution of problems.
6. Make critical judgments about the validity of scientific evidence and the applicability of scientific theories.
7. Utilize appropriate technology for scientific and mathematical investigations and recognize the advantages and disadvantages of that technology.
8. Work collaboratively with others on labs, projects, and presentations.
9. Describe the influence of scientific knowledge on the development of world’s civilizations as recorded in the past as well as in present times.
AREA C Arts, Foreign Language, Literature and Philosophy
After completing courses in Area C, students will be able to do the following:
1. Demonstrate knowledge of the language and content of one or more artistic forms: visual arts, music, theater, film/television, writing, digital arts.
2. Analyze an artistic work on both its emotional and intellectual levels.
3. Demonstrate awareness of the thinking, practices and unique perspectives offered by a culture or cultures other than one’s own.
4. Recognize the universality of the human experience in its various manifestations across cultures.
5. Express objective and subjective responses to experiences and describe the integrity of emotional and intellectual response.
6. Analyze and explain the interrelationship between self, the creative arts, and the humanities, and be exposed to both non-Western and Western cultures.
7. Contextually describe the contributions and perspectives of women and of ethnic and other minorities.
AREA D Social, Political, and Economic Institutions
After completing courses in Area D, students will be able to do the following:
1. Identify and analyze key concepts and theories about human and/or societal development.
2. Critique generalizations and popular opinion about human behavior and society, distinguishing opinion and values from scientific observation and study.
3. Demonstrate an understanding of the use of research and scientific methodologies in the study of human behavior and societal change.
4. Analyze different cultures and their influence on human development or society, including how issues relate to race, class and gender.
5. Describe and analyze cultural and social organizations, including similarities and differences between various societies.
AREA E Lifelong Understanding and Self-Development
After completing courses in Area E, students will be able to do the following:
1. Demonstrate an awareness of the importance of personal development.
2. Examine the integration of one’s self as a psychological, social, and physiological being.
3. Analyze human behavior, perception, and physiology and their interrelationships including sexuality, nutrition, health, stress, the social and physical environment, and the implications of death and dying.
AREA F Cultural Diversity
After completing courses in Area F, students will be able to do the following:
1. Connect knowledge of self and society to larger cultural contexts.
2. Articulate the differences and similarities between and within cultures.
|CONTENT, STUDENT PEFORMANCE OBJECTIVES and OUT-OF CLASS ASSIGNMENTS. |
|No Change |
|Copy and paste the existing content from the official course outline of record. Edit the content as needed. |
|4 Hours |
|Explain and define Why Managerial Accounting exists, who the users of Managerial Accounting are, and How Managerial Accounting works in theory, |
|including ethical issues inherent to managerial accounting and various codes and standards related to these ethical issues. |
|Homework assigned on these topics. |
| |
|6 Hours |
|Recognize, Define, Explain, and Demonstrate the terms, rules, and methods used in Managerial Accounting for Full(or Absorption)(or Traditional) Costing |
|of Products and services including product costs, direct materials, direct labor, manufacturing overhead, period costs, selling costs, and admin costs. |
|Homework assigned on these topics. |
|Quiz on the 2 Topics Above |
| |
|7 hours |
|Recognize, Define, Explain, and Demonstrate the terms, rules, and methods used in Managerial Accounting for Traditional Job Order and Process Costing |
|including various stages of production, raw materials, work-in-process, finished goods, manufacturing overhead application, and equivalent unties of |
|production. Homework assigned on these topics. Quiz on these Topics. |
| |
|5 Hours |
|Recognize, Define, Explain, and demonstrate the terms, rules, and methods used in Managerial Accounting for Activity Based Costing including multiple |
|cost pools, multiple activity rates, cost drivers, ABC benefits and obstacles. |
|Homework and Quiz on these topics. |
| |
|5 Hours |
|Project and Midterm Exam on All Topics Above includes review after the Exam. |
| |
|6 Hours |
|Recognize, Define, Explain, and Demonstrate the terms, theories, and methods used in Managerial Accounting for Behavioral Costing including fixed costs,|
|variable costs, mixed costs, contribution margin, cost formula methods, high-low cost formula method. Discuss Differences between Traditional or |
|Absorption Costing and Behavioral or Variable Costing. |
|Homework and Quiz on these topics. |
| |
|5 Hours |
|Recognize Define, Explain, and Demonstrate the terms, theories, formulas, and methods used in Managerial Accounting for Cost-Volume-Profit relationships|
|including breakeven point, target profit point, contribution margin ratio, and sensitivity analysis. |
|Homework assigned on these topics. |
| |
|6 Hours |
|Recognize, Define, Explain, and Demonstrate the terms, theories, formulas, and methods used in Managerial Accounting for Cost Benefit Analysis including|
|relevant costs and benefits, sunk costs, opportunity costs, quantitative factors, qualitative factors. Homework assigned on these topics. |
|Quiz on the two topics above. |
| |
|7 Hours |
|Recognize, Define, Explain, and Demonstrate the terms, theories, formulas, and methods used in Managerial Accounting for Capital Budgeting including |
|capital project characteristics, strategic planning, mission statement, cost of capital, time value of money, internal rate of return, present value, |
|future value, net present value, annuity, income tax cost and benefits. |
|Homework and Quiz on these topics. |
| |
|6 Hours |
|Project#2 and Midterm Exam on all topics covered since First Mid-Term. |
| |
|6 Hours |
|Recognize, Define, Explain, and Demonstrate the terms, theories, formulas, and methods used in Managerial Accounting for Operational Budgeting including|
|sales forecasting, Pro forma financial statements, Zero based budgets, flexible budgets, top down and bottom up budgets, perpetual budgeting, master |
|budget, cash receipts, cash payments, and cash summary budgets. |
|Homework and Quiz on these topics. |
| |
| |
|6 Hours |
|Recognize, Define, Explain, and Demonstrate the terms, theories, formulas, and methods used in Managerial Accounting for Standard Costing, Flexible |
|Budgeting and Evaluating Performance including business segments, segmental reports, variance analysis, common costs, traceable costs, centralized |
|management, decentralized management, revenue centers, cost centers, profit centers, return on investment. |
|Homework and Quiz on these topics |
| |
|3 Hours |
|Final Project and Final Exam Comprehensive |
|The content should include: |
|Hours it will take to cover each topic - Hours are based on an 18 week term, even though the instruction is compressed into a 16 week calendar. For |
|example, a 3 unit course should have 54 hours (3 hours per week times 18 weeks = 54 Total Contact Hours). 2 hours should be set aside for the final. |
|Topic |
|Student Performance Objectives |
|Out of Class Assignments - Out of Class Assignments: essays, library research, problems, projects required outside of class on a 2 to 1 basis for |
|Lecture units granted. Include specific examples of reading and writing assignments. |
METHODS OF EVALUATION:
No Change
|METHODS OF EVALUATION: |
|CATEGORY 1 - The types of writing assignments required: |
|Percent range of total grade: 5 % to 20 % |
| Written Homework |
| Reading Reports |
| Lab Reports |
| Essay Exams |
| Term or Other Papers |
| Other: Projects |
|If this is a degree applicable course, but substantial writing assignments are not appropriate, indicate reason: |
| Course is primarily computational |
| Course primarily involves skill demonstration or problem solving |
|CATEGORY 2 -The problem-solving assignments required: |
|Percent range of total grade: 40 % to 90 % |
| Homework Problems |
| Field Work |
| Lab Reports |
| Quizzes |
| Exams |
| Other: Projects |
|CATEGORY 3 -The types of skill demonstrations required: |
|Percent range of total grade: 5 % to 20 % |
| Class Performance/s |
| Field Work |
| Performance Exams |
|CATEGORY 4 - The types of objective examinations used in the course: |
|Percent range of total grade: 40 % to 90 % |
| Multiple Choice |
| True/False |
| Matching Items |
| Completion |
| Other: short answers |
|CATEGORY 5 - Any other methods of evaluation: |
|Percent range of total grade: % to % |
| |
GAVILAN COLLEGE
Advisory/Prerequisite/Co-requisite Documentation Form
| | | | |
|Course Discipline & Number |ACCT-21 |Course Title |Managerial Accounting |
| | | | |
|Advisory/Prereq/Coreq Disc & Number |ACCT-20 |Course Title |Financial Accounting |
Please check only the type of condition upon enrollment that’s applicable, then find the appropriate levels below (Advisory, Prerequisite, Co-requisite) and complete as indicated.
A. Advisory – Perform Level 1 scrutiny only.
B. Prerequisite
1. Performance class – perform Level 2 scrutiny only.
Honors class – perform Level 2 scrutiny only.
Blocks of courses/sections – perform Level 2 scrutiny only.
Health and Safety – perform Level 3 scrutiny only, OR level 4 or 5 scrutiny only.
Other state/district requirements – perform Level 4 scrutiny only.
Sequential courses - perform Level 1 scrutiny.
2.. Communication/computation prerequisite across disciplines – perform Level 1 and Level 5 scrutiny; if Level 5 scrutiny is not possible, perform Level 6 scrutiny.
3. Recency prerequisite – perform Level 1 and Level 5 scrutiny; if Level 5 scrutiny is not possible, requires Level 6 scrutiny.
4. All other prerequisites – perform Level 1 and Level 5 scrutiny.
C. Co-requisite
1. One way (e.g., lecture required for lab) Perform level 1 scrutiny only.
2. All others – perform Level 1 and Level 5 scrutiny.
__________________________________________________________________________________________
Level 1 scrutiny: content review (attached sheets as needed)
|Advisory/Prereq/Co-req Course |Designated Course |
|Concepts, skills, kinds of knowledge |Explanation of relevance to course |
|Financial Statements, Accounting Rules and Concepts |Preparation of Financial Statements, Knowledge of basic accounting rules an|
| |concepts |
_________________________________________________________________________________________
Level 2 scrutiny – limitations on enrollment only
Describe and justify the limitation on enrollment. If this course meets a degree or certificate requirement, list other degree or certificate classes that a student may take to satisfy the same requirement. Note: Honors classes used to restrict enrollment must be enacted under Board Policy at the recommendation of the Academic Senate.
_______________________________________________________________________________________
Level 3 scrutiny – Health and Safety prerequisites only.
List, attached, all skills, concepts, and information without which students would create hazards to themselves or to others. Note: this Level is used when the lack of a body of knowledge or skills might endanger safety. This is not to be used for communication/computation skills.
________________________________________________________________________________________
Level 4 scrutiny – prerequisite required by statute or regulation.
State exact statute or regulation, and tell how the prerequisite fulfills it.
__________________________________________________________________________________________
Level 5 scrutiny – transfer college requirements
The following three UC and/or CSU campuses have an equivalent course with the same co-requisite or prerequisite. Catalog pages clearly verifying these are attached.
| |UC/CSU campus |Catalog year |Equivalent Course |Equiv. Prereq/Coreq |
|1. | | | | |
|2. | | | | |
|3. | | | | |
__________________________________________________________________________________________
Level 6 scrutiny – consequential validation or other statistical validation
Communication or computation across disciplines. Requires that data be gathered and analyzed according to sound research practices. Research methodology should be attached to this form.
Recency. Requires that data be gathered and analyzed according to sound research practices. Research methodology should be attached to this form.
Approvals:
|Faculty member responsible for | | | |
|preparing this form | |Date | |
| | | | |
|Dept. Chair Approval | |Date | |
| | | | |
|Division Dean Approval | |Date | |
| | | | |
|Curriculum Chair Approval | |Date | |
| | | | |
|VP of Instruction Approval | |Date | |
| | | | |
|President | |Date | |
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