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 * web pathBenedictine UnivAcademic ProgramsMoser College Managerial Accounting | MBA 601

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 Managerial Accounting | MBA 601

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 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: Managerial Accounting | MBA 601

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 Managerial Accounting | MBA 601

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 Managerial Accounting | MBA 601

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 V. & Needles, Belverd E. Jr. (2014). Managerial Accounting (10 th ed.). Mason, OH: South-Western, Cengage Learning. ISBN 9781133940609 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. Managerial Accounting | MBA 601

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 Learning Outcomes about Bloom’s Taxonomy WkLearning ObjectiveAssignmentPts 1A Explain how managers use a process costing system to produce business results In-class group PBL (steps 1-8) assignment on process costing 10 pts 1B Explain how the design of a job costing system can impact the productivity of a company Discussion topic on job costing – post and two responses in D2L 10 pts Construct product cost records using job order and process costing methodologies Individual homework assignment – chapter problems, Chapters 1-3 10 pts 2A Compare activity based costing to traditional costing In-class group PBL (steps 1-8) assignment on ABM and activity-based costing 10 pts 2B Contrast a traditional inventory system to a just in time (JIT) inventory system Discussion topic on just in time (JIT) – post and two responses in D2L 10 pts Construct product cost records using activity- based costing Individual homework assignment – chapter problems, Chapters 4-6 10 pts 3A Illustrate cost accounting conceptsTest 1, covering Chapters 1-660 pts Evaluate direct materials and direct labor variances In-class group PBL (steps 1-8) assignment on variances10 pts 3B Design a performance measurement matrix for a manufacturing company and for a service company Discussion topic on performance management – post and two responses in D2L 10 pts Measure the profitability of decentralized business segments Individual homework assignment – chapter problems, Chapters 7-8 10 pts Managerial Accounting | MBA 601

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 Outcomes Learning Outcomes WkLearning ObjectiveAssignmentPts 4A Analyze capital investment proposals and make a recommendation In-class group PBL (steps 1-8) assignment on capital investment decision 10 pts 4B Compare incentive plan approaches in manufacturing companies versus service companies Discussion topic on sales mix – post and two responses in D2L 10 pts Analyze the effectiveness of short-run decision models Individual homework assignment – chapter problems, Chapters 9-10 10 pts 5A Evaluate the nature of costs in a given business situation and identify the business drivers behind those costs In-class group PBL (steps 1-8) assignment on interpreting measures of quality 10 pts 5B Recommend a capital budgeting approach for a company Discussion topic on capital investment decisions – post and two responses in D2L 10 pts Develop prices using cost-based pricing methodsIndividual homework assignment – chapter problems, Chapters 11-12 6A Evaluate capital budget alternatives and apply managerial accounting concepts to management decision making Test 2, covering Chapters 7-1260 pts Apply financial ratio analysis in a comprehensive evaluation of a company’s financial performance In-class group PBL (steps 1-8) assignment on ratio analysis 10 pts 6B Explain the benefits and pitfalls of ratio and trend analysis Discussion topic on ratio and trend analysis – post and two responses in D2L 10 pts Apply key types of financial performance measurement tools to analyze financial statements Individual homework assignment – chapter problems, Chapters 13-14 10 pts Managerial Accounting | MBA 601 Total Points for the Course Discussion Questions in D2L10 points each x 6= 60 points20% of the total points Individual Homework Assignments - Chapter Problems 10 points each x 6= 60 points20% of the total points In-class Group PBL Assignments 10 points each x 6= 60 points20% of the total points In-class Tests (provided by the instructor) 60 points each x 2= 120 points40% of the total points Total Points for the Course= 300 points

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 Course Schedule Managerial Accounting | MBA 601 SessionLoc.Class TitleAssignments 01 AF2FManagerial Accounting and Cost Concepts, Job Order Costing and Process Costing Systems No pre-assignment for Session 1A. Instructor will review Chapters 1-3 in class. In-class practice problems from Chapters 1-3. Review of Problem Based Learning Approach (PBL). Team formation. Group PBL activity on process costing. 01 BonlineManagerial Accounting and Cost Concepts, Job Order Costing and Process Costing Systems Discussion topic on job costing, post and two responses in D2L before start of Session 2A. Individual homework assignment – chapter problems from Chapters 1-3 due in D2L dropbox before start of Session 2A. Read Chapters 4-6 before start of Session 2A. 02 AF2FActivity-Based Costing, Cost-Volume-Profit Analysis and The Budgeting Process Review solutions to homework problems from Chapters 1-3. In-class practice problems from Chapters 4-6. Group PBL activity on ABM and activity-based costing. 02 BonlineActivity-Based Costing, Cost-Volume-Profit Analysis and The Budgeting Process Discussion topic on just in time (JIT), post and two responses in D2L before start of Session 3A. Individual homework assignment – chapter problems from Chapters 4-6 due in D2L dropbox before start of Session 3A. Read Chapters 7-8 before start of Session 3A 03 AF2FFlexible Budgets, Performance Analysis, Standard Costing and Variance Analysis Review solutions to homework problems from Chapters 4-6. In-class Test 1 on Chapters 1-6 (provided by the instructor). In-class practice problems from Chapters 7-8. Group PBL activity on variances. 03 BonlineFlexible Budgets, Performance Analysis, Standard Costing and Variance Analysis Discussion topic on performance management, post and two responses in D2L before start of Session 4A. Individual homework assignment – chapter problems from Chapters 7-8 due in D2L dropbox before start of Session 4A. Read Chapters 9-10 before start of Session 3A.

12. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 12 Student Evening Course Schedule Course Schedule Managerial Accounting | MBA 601 SessionLoc.Class TitleAssignments 04 AF2FShort-Run Decision Analysis and Capital Investment Analysis Review solutions to homework problems from Chapters 7-8. In-class practice problems from Chapters 9-10. Group PBL activity on capital investment decision. 04 BonlineShort-Run Decision Analysis and Capital Investment Analysis Discussion topic on sales mix, post and two responses in D2L before start of Session 5A. Individual homework assignment – chapter problems from Chapters 9-10 due in D2L dropbox before start of Session 5A. Read Chapters 11-12 before start of Session 5A. 05 AF2FPricing Decisions, Quality Management and Measurement Review solutions to homework problems from Chapters 9-10. In-class practice problems from Chapters 11-12. Group PBL activity on interpreting measures of quality. 05 BonlinePricing Decisions, Quality Management and Measurement Discussion topic on capital investment decisions, post and two responses in D2L before start of Session 6A. Individual homework assignment – chapter problems from Chapters 11-12 due in D2L dropbox before start of Session 6A. Read Chapters 13-14 before start of Session 6A 06 AF2FStatement of Cash Flows and Financial Statement Analysis Review solutions to homework problems from Chapters 11-12 In-class Test 1 on Chapters 7-12 (provided by the instructor). In-class practice problems from Chapters 13-14. Group PBL activity on ratio analysis. 06 BonlineStatement of Cash Flows and Financial Statement Analysis Discussion topic on ratio and trend analysis, post and two responses in D2L by end of Session 6B. Individual homework assignment – chapter problems from Chapters 13-14 due in D2L dropbox by end of Session 6B.