1. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions course syllabus blended model student version next Cover evening classes MBA 601 Managerial Accounting Benedictine Hallmarks 2011-2012 STABILITY  STEWARDSHIP

2. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Benedictine University Margaret and Harold Moser Center 1832 Centre Point Circle Naperville, IL 60563 Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience Discipline  Humility  Stewardship  Hospitality  Community Phone: (630) 829-6289 Fax: (630) 829-1375 moser college mission and vision Addresses the educational needs of adult students by developing and providing engaging, relevant and accelerated programs. Enhances scholarship, leadership skills, social responsibility, and promotes life-long learning. Provides high-quality, easily accessible educational opportunities for adult learners. Enables adults to earn specific undergraduate and graduate degrees while maintaining their personal and professional commitments. Develops new degree and non-degree programs that address the expressed needs of the professional community. course syllabus blended model Moser College Mission Statement: Moser College embodies the values of respect, excellence, collaboration, and professionalism. We are committed to delivering innovative and dynamic programs designed for adult students who are dedicated to enhancing their professional, local, and global communities. Moser College Vision Statement: To be one of the premier university colleges in the nation. MBA 601 Managerial Accounting student version about this document about Moser College about blended learning hallmarks of a Benedictine education student expectations attendance policy submission of work netiquette _________________________ IDEA objectives & IDEA description course overview required textbooks grading scale learning outcomes course schedule financial aid library resources Academic Honesty Policy APA formatting and style APA resources for students Student Success Center (SSC) services for students with disabilities _________________________ Benedictine Current Students Moser Center Student Information Student Login to D2L Student E-Mail Login Academic Calendars BenUConnect  MyBenU contents links 2 Content Links external links

3. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community About Blended Learning Blended learning is the integration of different learning environments: mainly the online format with the face-to-face format, but may also include mobile learning. Blended learning, also referred to as hybrid learning, relies on both the advantages of digital/technology innovation and the methods of face-to- face instruction. At Moser College, we use blended learning by combining asynchronous online classroom sessions with a face-to-face classroom environment. We alternate between the online session and the face-to-face session in 5-week courses, with the A session being face-to-face and the B session being online. 3 About Your Program at Benedictine University – Moser College About This Document This is a hypermedia document – it has been built to mimic navigation on the web. This document can also be viewed as a presentation or it can be printed like a traditional document. We use this sort of document because it allows for navigation links (hyperlinks) to text, graphics, audio/video, and the web. This type of document also allows you to navigate in a nontraditional, nonlinear way – by following the page links you are not bound to read or flip through the document in any sort of order. This is yet another example of Moser College’s commitment to advancements in technology and blended learning. About Moser College The Moser College of Adult & Professional Studies delivers its curricular programs in a specifically designed structure deliberately oriented for working, adult learners. The Moser College is committed to providing a learning environment which extends beyond the classroom and is designed specifically to meet the needs of its students and their employers by bringing a quality educational experience without requiring the student to relocate or travel extensively beyond their home area. Benedictine University's Moser College of Adult & Professional Studies is fully accredited by the Higher Learning Commission of the North Central Association of Colleges and Schools*. hallmarks of a Benedictine Education: About MBA 601 | Managerial Accounting * web pathBenedictine UnivAcademic ProgramsMoser College

4. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 4 The Ten Hallmarks of a Benedictine Education A Benedictine Education Based on the Rules of Saint Benedict, a Benedictine Education is based on the Benedictine Wisdom Tradition that sets as its goals the transformation of the Human mind AND Heart and has at its foundation “The Ten Hallmarks of a Benedictine Education”.Rules of Saint Benedict“The Ten Hallmarks of a Benedictine Education The Ten Hallmarks Each academic year Moser College will be celebrating two of the Hallmarks. This academic year 2011-2012, the Hallmarks Stability and Stewardship have been chosen. The ten hallmarks are: 1.Love of Christ and Neighbor 2.Prayer: a Life marked by liturgy, lection and Mindfulness 3.Stability: commitment to the daily life of this place, its heritage and tradition 4.Conversatio: the way of formation and transformation 5.Obedience: a commitment to listening and consequent action 6.Discipline: a way toward learning and freedom 7.Humility: knowledge of self in relation to God, others and creation 8.Stewardship: responsible use of creation, culture and the arts 9.Hospitality: openness to others 10. Community: call to serve the common good Portrait (1926) by Herman Nieg (1849–1928); Heiligenkreuz Abbey, Austria Hallmarks MBA 601 | Managerial Accounting

5. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 5 Student Expectations Expectations of Students In order to get the maximum use of the time available, it is expected that you will: Read the material to be covered in the class and complete required assignments prior to attending the class/session; Arrive/login to class/session prepared to participate actively; Be prepared to actively participate in the collaborative activities of each class/session; and Always feel free to seek additional help from the instructor when the need arises. Attendance Policy Students may not miss more than 25% of the live classroom sessions. Doing so will result in an F for the course. Expectations financial aid information MBA 601 | Managerial Accounting Submission of Work All assignments are to be submitted into Desire 2 Learn (D2L) unless otherwise noted by instructor. Assignments must be submitted by due date. Any assigned work submitted late for any unexcused reason will receive a lowered grade. Please refer to your instructor’s late work policy located in D2L. In the event that you miss an examination for due cause, arrangements must be made with the instructor for a make-up examination. Important criteria concerning the submission of work: Make-up examinations may differ from the original class examination. Per University policy, assignments cannot be accepted by an instructor after the last day of the course. Only discussions threads posted by 11:59 pm CST on the due date will count for grading purposes. information concerning netiquette:

6. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 6 About Netiquette What is Netiquette? "Netiquette" stands for "Internet Etiquette", and refers to the set of practices which help to make the online experiences pleasant for all involved. As you might expect, netiquette, like other forms of etiquette, is about courtesy, manners, codes of behavior, protocols and respect. Netiquette primarily focuses on how we interact with one another online, by being aware of: our use of language, others’ cultural background, conventional norms, and other behaviors. Below you will find guidelines concerning the basics of online interaction. If it isn’t something you would say or do in the face-to-face classroom, it is probably inappropriate in the online class as well. Netiquette Netiquette Basics 1.Follow the Golden Rule (“One should treat others as one would like others to treat oneself”) 2.Be ethical, fair, tolerant and mindful of others – avoid stereotyping, judgment and prejudice 3.Know the boundaries of particular cyberspaces – what is acceptable in a text or chatroom with friends may not be appropriate in a classroom or in an online conversation with an instructor 4.Respect the time of others by: 1) using descriptive subject lines, 2) resizing images for the web, 3) providing links instead of copying and pasting content, 5) using white space by inserting blank lines between paragraphs and headers and 6) limiting your use of attachments 5.Copy the minimum number of people – it is tempting to send “email” or “message blasts” because it is easier for the poster, but it is not easier for the reader For more information please review Netiquette by Virginia Shea Inappropriate Online Usage 1.Avoid “flaming” – flaming is sending offensive, insulting or criticizing messages. This happens more often online then in face-to-face interaction, because there is an illusion of anonymity. 2.Flaming is neither productive nor appropriate for the learning environment 3.Always avoid flaming when it comes to content and opinions, but also avoid it when it comes to grammar, punctuation and spelling corrections 4.Avoid using CAPS if possible and never type messages in ALL CAPS – this is considered yelling and is often seen as a form of aggression 5.Use emoticons ( :), :(, :-) ) sparingly and avoid the use of JK, BRB, LOL and other text language Confidentiality and Privacy 1.Email, messaging and posting are forms of written record and are just as permanent as a letter or document 2.Do not publicize your own or others’ personal information (such as email, phone numbers, last names etc.) 3.Respect copyright and cite any and all sources 4.Do not expect that your communications are private, instead assume all communications are public MBA 601 | Managerial Accounting

7. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community IDEA Objectives Acquiring skills in working with others as a member of a team. Developing creative capacities (writing, inventing, designing, performing in art, music, drama, etc.) Gaining a broader understanding and appreciation of intellectual/ cultural activity (music, science, literature, etc.) Developing skill in expressing oneself orally or in writing. Learning how to find and use resources for answering questions or solving problems. Developing a clearer understanding of, and commitment to, personal values. Learning to analyze and critically evaluate ideas, arguments, and points of view. Acquiring an interest in learning more by asking questions and seeking answers. 7 Individual Development and Educational Assessment IDEA Description The IDEA student survey focuses on the instructor’s learning objectives for the course and on the progress each student made toward achieving those objectives. By answering thoughtfully and honestly, your ratings and comments will be much more helpful – to the instructor, the department chair, and the dean of the college. As students, you should also know that student ratings and comments have been used to help evaluate courses and to improve the educational experience at Benedictine University. The appropriate standard of conduct with respect to student surveys is thoughtful comments and constructive criticism – respectfully communicated. A Focus on Learning “The IDEA Student Ratings system looks at instruction in terms of its endgame. Rather than emphasizing teaching style or personality, the IDEA system focuses on student learning and the methods used to facilitate it.” – from the IDEA website: www.theideacenter.org/node/5www.theideacenter.org/node/5 IDEA MBA 601 | Managerial Accounting

8. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community Course Description This course introduces the measurement, communication, and interpretation of cost data for management decision-making, planning, control, and evaluation of results. Students are shown how to use accounting information as an effective management tool for coordinating managerial activities. Course material is explored in the context of the extensive changes being implemented in the area of manufacturing, service delivery technologies, and control systems. This course uses case studies to emphasize the application of concepts 8 Student Evening Course Overview Course Materials Required Textbook and Materials Crosson, Susan & Needles, Belverd. (2011). Managerial Accounting (9th ed.). ISBN 13:978-0-538-72480-1. The Course Grading Scale Technological Computer Requirements Students in the Blended program will need: High-speed Internet access; a sound card and speakers; Windows XP (minimum)/Windows 7 (recommended) or Mac OS X 10.5 or higher; and Firefox 3.6 or higher. It is also highly recommended that students have access to a microphone or webcam for optional audio/videoconferencing. A=4.0090 - 100%EXCELLENT B = 3.0080 – 89%GOOD C = 2.0070 – 79%SATISFACTORY D = 1.0060 – 69%PASS F = 0.00BELOW 60%FAIL I = INCINCOMPLETE Course Overview Discussion Forum Guidelines To receive a minimum passing grade, students must make a post to each discussion question for that week by day 4 of each week and respond to at least two other postings by the end of the week. Individual Posts are worth up to 5 points and the total Response Posts are worth up to 5 points total. Each discussion will total up to 10 points. MBA 601 | Managerial Accounting

9. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 9 Student Evening Course Outcomes Based in Bloom’s Taxonomy Learning OutcomesAssignmentsPoints Elaborate on differences in the Supply Chain & Value Chain Interpret quantitative and qualitative financial information Discuss the importance of job costing Design a job order cost card Construct and compare Process Costing to Job Order Costing Discuss Just in Time Inventory systems Evaluate and decide the best costing system for a company Assess your knowledge – Test 1 Analyze the cash collection during a specific period Determine the Economic Value Added for specific investments Discuss performance management & evaluation systems Build a Traditional & Variable Costing Income Statement Evaluate Direct Labor Variances and Overhead Variances Discuss the sales mix Construct and analyze a sales mix decision Assess your knowledge – Test 2 Design and compare Capital Investment Proposals Compile and build a pricing service for an established company Discuss how to evaluate capital investment decisions Create a time & materials pricing system for a service business Build a Vertical and Horizontal Analysis Discuss why ratio and trend analysis is important Develop a comprehensive ratio analysis for management Assess your knowledge – Test 3 Individual chapter problems. Individual chapter problems Discussion Post & Response. Team Assignment/Activity. Individual chapter problems. Discussion Post & Response. Team Assignment/Activity. Test 1 (covering chap 1-6). Individual chapter problems. Individual chapter problems Discussion Post & Response. Team Assignment/Activity. Individual chapter problems. Discussion Post & Response. Team Assignment/Activity. Test 2 (covering chap 7-10). Individual chapter problems. Individual chapter problems Discussion Post & Response. Team Assignment/Activity. Individual chapter problems. Discussion Post & Response. Team Assignment/Activity. Test 3 (covering chap 11-14). Total course points 10 pts 40 pts 10 pts 40 pts 10 pts 40 pts 300 pts Learning Outcomes MBA 601 | Managerial Accounting

10. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 10 Student Evening Course Schedule SessionLoc.Class TitleAssignments 01 AF2FThe Changing Business Environment, Cost Allocation and Job Order Costing Reading assignment: review chap. 1-3 pages 2-103. Activity: In-class, chap. 1 problem 8 page 40, problem 5 page 38, problem C4 page 42. Chap. 2 problem E2 page 75, problem E12 & E13 page 79.Chap 3 problem SE3 & SE 6 page 109 & SE7 page 110. 01 BonlineThe Changing Business Environment, Cost Allocation and Job Order Costing Reading assignment: chap. 1-3 covered in class 1A. chap. 4-6 in be discussed in class 2A. Written Individual assignment: Chap. 1 problem E8 page 33. Chap. 2 problem E6 & E8 page 75. Chap. 3 problem SE 8 page 110 & problem E1 page 111. Written team Assignment: Chap. 3 problem C4 page 126. Discussion topic: Job Costing. 02 AF2FProcess Costing, Value Based Systems and Cost Behavior Analysis Reading assignment: review chap. 4-6 pages 128-227. Activity: In-class, chap. 4 problem SE 1 page 153, problem E4 page 155, problem E11 page 157. Chap. 5 problem SE2 & SE6 page 190, problem SE8 page 191. Chap 6 problem SE2, SE 4 & SE 5 page 233 & SE9 page 234. 02 BonlineProcess Costing, Value Based Systems and Cost Behavior Analysis Reading assignment: chap. 4-6 covered in class 2A. Chap. 7-8 will be discussed in class 3A. Written Individual assignment: Test 1, covering chapters 1-6 (take home) Chap. 4 problem SE2 page 153. Chap. 5 problem E10 page 194. Chap. 6 problem E12 page 238. Written team Assignment: Chap. 4 problem C1 page 162. Discussion topic: Just in Time (JIT). 03 AF2FThe Budgeting Process & Performance Management and Evaluation Reading assignment: review chap. 7-8 pages 248-321. Activity: In-class, Chap. 7 problem E10 page 280, problem E13 page 281. Chap. 8 problem E2 page 331, problem E10 page 332, problem E13 page 334 & problem E14 page 334. 03 BonlineThe Budgeting Process & Performance Management and Evaluation Reading assignment: chap. 7-8 covered in class 3A. Chap. 9-10 will be discussed in class 4A. Written Individual assignment: Chap. 7 problem E6 page 277 & E11 page 280. Chap. 8 problem SE6 page 329 & SE9 page 330. Written team Assignment: Chap. 8 problem P2 page 335. Discussion topic: Performance Management Course Schedule MBA 601 | Managerial Accounting

11. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 11 Student Evening Course Schedule SessionLoc.Class TitleAssignments 04 AF2FStandard Costing, Variance Analysis and Short-Run Decision Analysis Reading assignment: review chap. 9-10 pages 344-408. Activity: In-class, Chap. 9 problems SE2 & SE5 page 378, Chap. 10 problem SE2 page 415, problem SE7 page 416 and problems E4 & E5 page 418. 04 BonlineStandard Costing, Variance Analysis and Short-Run Decision Analysis Reading assignment: chap. 9-10 covered in class 4A. Chap. 11-12 will be discussed in class 5A. Written Individual assignment: Test 2, covering chapters 7-10 (take home). Chap. 9 problem SE7 & SE8 page 379. Chap. 10 problem SE3 page 415. Written team Assignment: Chap. 10 problem P4 page 424. Discussion topic: Sales Mix. 05 AF2FCapital Investment Analysis & Pricing Decisions Reading assignment: review chap. 11-12 pages 432-492. Activity: In-class, Chap. 11 problem SE2 & SE5 page 456, problem E4 page 458, problem E9 page 459, problem E11 page 460. Chap. 12 problem SE2 & SE 7 page 498, problem E6 page 500 and problem E15 page 504. 05 BonlineCapital Investment Analysis & Pricing Decisions Reading assignment: chap. 11-12 covered in class 5A. Chap. 13-14 will be discussed in class 6A. Written Individual assignment: Chap. 11 problem E3 page 458 & E7 page 459. Chap. 12 problem SE5 page 498 & E8 page 501. Written team Assignment: Chap. 12 problem P8 page 509. Discussion topic: Capital Investment Decisions. 06 AF2FQuality Management & Measurement and Financial Analysis of Performance Reading assignment: review chap. 13-14 pages 516-582. Activity: In-class, Chap. 13 problem SE3 page 538, problem SE9 page 539, problem E6 page 541. Chap. 14 problem E1 page 587, problem E7 & E8 page 588, problem E9 page 589 & E14 page 590. 06 BonlineQuality Management & Measurement and Financial Analysis of Performance Reading assignment: chap 13-14 pages 516-582. Written Individual assignment: Test 3, covering chapters 11-14 Chap. 13 problem SE2 page 538. Chap. 14 problem SE4 & SE5 page 585. Written team Assignment: Chap. 14 problem P4 page 593. Discussion topic: Ratio and Trend Analysis. Course Schedule MBA 601 | Managerial Accounting