Southern Utah University

Course Syllabus

Southern Utah University
Southern Utah University
Spring Semester 2026

Managerial Accounting (Online)

ACCT 2020-31I

Course: ACCT 2020-31I
Credits: 3
Term: Spring Semester 2026
Department: ACFN
CRN: 10232

Course Description

A study of the accumulation and flow of managerial accounting information and its impact on decisions within a business entity. Emphasizes cost behavior, cost-volume profit analysis, and management’s use of quantitative tools for planning and control. (Fall, Spring, Summer) [Graded (Standard Letter)] Prerequisite(s): ACCT 2010 - Prerequisite Min. Grade: D-

Required Texts

  • By enrolling in the course, you already have access to McGraw Hill's Connect for Managerial Accounting, 18e, Garrison
  • You will also need access to a computer with Excel and a webcam (for exam proctoring)

Learning Outcomes

By the end of this course, you will be able to:

  • Describe the purposes of managerial accounting and the foundational cost concepts; understand the ethics of managerial accounting
  • Demonstrate application of various costing systems including job-order costing, process costing, and activity based costing
  • Utilize cost-volume-process relationships to understand a business and make managerial decisions
  • Create a master budget, analyze variances using a flexible budget and standard cost techniques
  • Demonstrate ability to make managerial decisions using differential analysis and capital budgeting tools

Course Requirements

Assignment Outline
Smartbook
This is a feature in Connect which tests for understanding of the chapter reading. When you open this assignment, it will launch Smartbook and you can then select to do the Smartbook reading or questions. The reading option highlights the most important parts of the textbook to read. To get points for the assignment, you will need to complete the Smartbook questions. Here are a few tips:
  • Do your chapter reading in chunks. Extended reading usually results in reduced retention.
  • Use Smartbook to test your comprehension and review weak areas. This will help you prepare for class and understand the concepts before applying them in the homework.
  • Your lowest Smartbook score will be dropped.
Ethics Cases
You will also complete "Giving voice to values" exercises where you will have to opportunity to practice standing up for ethical behavior. Detailed instructions can be found in Canvas.
Homework
Homework will be completed through Connect. Give yourself plenty of time to work through it so you really understand how to apply the concepts. Here are a few tips:
  • Working in a study group is encouraged but giving solutions to other students so they can complete homework with little/no effort is prohibited.
  • Don’t procrastinate your homework. If you do, you are far less likely to learn from it.
  • If you get stuck on the homework, you can submit it which will then allow you to review the solution. You can then go back into the homework assignment (without losing anything you submitted) and make any corrections and/or finish the assignment. Sometimes Connect can be a little particular about how answers are submitted so submit and then resubmit as needed so you don’t waste your time on small things.
  • Your lowest Homework score will be dropped.
Exams
Four exams will be administered online in Connect during the semester. Connect will utilize an online proctor called Proctorio which requires you take the exam on a computer with a webcam. The exams are designed to test your mastery of accounting principles and their applications. Exams consist of 25 multiple choice questions worth 4 points each (except Exam 4 which is 20 questions worth 4 points each).
No make-up exams will be given.
Questions will be selected from content in the textbook whether they are covered directly in class or not.
Practice exams will be available and are a great way to prepare. However, they are not intended to be a comprehensive review or a replica of the actual exam.
Exam study guides can be found in Canvas under Files.
You may use one page of handwritten notes (single-sided) on the exams.
After each exam, you will have the option to review questions you missed and submit corrected solutions for 1 point back per question.
You may use a blank excel file during the exam
Grade Scheme

Point break downs and grade assignments are shown in the tables below. Your grade will be rounded to the nearest whole percent at the end of the semester following standard rounding. For example, if you earn 86.5% of total points, your grade will round up to 87% or a B+. However, if you earn 86.49% of total points, your grade will be a B. For policies regarding Incomplete, Withdrawal, or Unofficial Withdrawal please refer to the current university catalog.
Course Assessments | Course Outcomes
Smartbook | 1-5
Ethics Case | 1
Homework | 1-5
Exams | 1-5Grade | Range
A | 100 % to 93.0%
A- | < 93.0 % to 90.0%
B+ | < 90.0 % to 87.0%
B | < 87.0 % to 83.0%
B- | < 83.0 % to 80.0%
C+ | < 80.0 % to 77.0%
C | < 77.0 % to 73.0%
C- | < 73.0 % to 70.0%
D+ | < 70.0 % to 67.0%
D | < 67.0 % to 63.0%
D- | < 63.0 % to 60.0%
F | < 60.0 % to 0.0%

Course Outline

For specific due dates please see course Canvas page.
 A general outline of the schedule is below.
Weeks 1-5:    Module 1 – Managerial Accounting and Cost Concepts, Job order costing & Process Costing
Weeks 6-8:    Module 2 – Cost-Volume-Profit Relationships & Activity Based Costing
Weeks 9-12:  Module 3 – Master Budgeting, Flexible Budgets and Performance Analysis & Standard Costs and Variances
Weeks 13-14:Module 4 – Differential Analysis & Capital Budgeting Decisions

Instructor's policies on late assignments and/or makeup work

Instructor's Response Time & Feedback
For messages sent to me, I will respond in the specified amount of time. Feedback is an important part of learning please look for feedback on your assignments that I provided in the specified amount of time, to find feedback look at this tutorial .
It is my goal to:
  • Respond to student messages within 2 business days
  • Provide grades and feedback within 5 business days from the due date
Learner Responsibilities
Due dates for all assignments and exams can be found in the Connect and Canvas. No late work will be accepted. However, if you let me know in advance (or later if there was an emergency) due dates may be adjusted on an individual basis. Check the schedule and plan ahead if you have vacations or holiday plans. Important communications may be made through Canvas announcements. Please check regularly.

Attendance Policy

Attendance will be measured through your participation throughout the online course.

Course Fees

Also note your account is automatically charged for your Connect access. This is cheaper than the traditional book/access purchase price.

Canvas Information

Canvas is where course content, grades, and communication will reside for this course.

ADA Statement

Students with medical, psychological, learning, or other disabilities desiring academic adjustments, accommodations, or auxiliary aids will need to contact the Disability Resource Center, located in Room 206F of the Sharwan Smith Center or by phone at (435) 865-8042. The Disability Resource Center determines eligibility for and authorizes the provision of services.

If your instructor requires attendance, you may need to seek an ADA accommodation to request an exception to this attendance policy. Please contact the Disability Resource Center to determine what, if any, ADA accommodations are reasonable and appropriate.

Academic Credit

According to the federal definition of a Carnegie credit hour: A credit hour of work is the equivalent of approximately 60 minutes of class time or independent study work. A minimum of 45 hours of work by each student is required for each unit of credit. Credit is earned only when course requirements are met. One (1) credit hour is equivalent to 15 contact hours of lecture, discussion, testing, evaluation, or seminar, as well as 30 hours of student homework. An equivalent amount of work is expected for laboratory work, internships, practica, studio, and other academic work leading to the awarding of credit hours. Credit granted for individual courses, labs, or studio classes ranges from 0.5 to 15 credit hours per semester.

Academic Freedom

SUU is operated for the common good of the greater community it serves. The common good depends upon the free search for truth and its free exposition. Academic Freedom is the right of faculty to study, discuss, investigate, teach, and publish. Academic Freedom is essential to these purposes and applies to both teaching and research.

Academic Freedom in the realm of teaching is fundamental for the protection of the rights of the faculty member and of you, the student, with respect to the free pursuit of learning and discovery. Faculty members possess the right to full freedom in the classroom in discussing their subjects. They may present any controversial material relevant to their courses and their intended learning outcomes, but they shall take care not to introduce into their teaching controversial materials which have no relation to the subject being taught or the intended learning outcomes for the course.

As such, students enrolled in any course at SUU may encounter topics, perspectives, and ideas that are unfamiliar or controversial, with the educational intent of providing a meaningful learning environment that fosters your growth and development. These parameters related to Academic Freedom are included in SUU Policy 6.6.

Academic Misconduct

Scholastic honesty is expected of all students. Dishonesty will not be tolerated and will be prosecuted to the fullest extent (see SUU Policy 6.33). You are expected to have read and understood the current SUU student conduct code (SUU Policy 11.2) regarding student responsibilities and rights, the intellectual property policy (SUU Policy 5.52), information about procedures, and what constitutes acceptable behavior.

Please Note: The use of websites or services that sell essays is a violation of these policies; likewise, the use of websites or services that provide answers to assignments, quizzes, or tests is also a violation of these policies. Regarding the use of Generative Artificial Intelligence (AI), you should check with your individual course instructor.

Emergency Management Statement

In case of an emergency, the University's Emergency Notification System (ENS) will be activated. Students are encouraged to maintain updated contact information using the link on the homepage of the mySUU portal. In addition, students are encouraged to familiarize themselves with the Emergency Response Protocols posted in each classroom. Detailed information about the University's emergency management plan can be found at https://www.suu.edu/emergency.

HEOA Compliance Statement

For a full set of Higher Education Opportunity Act (HEOA) compliance statements, please visit https://www.suu.edu/heoa. The sharing of copyrighted material through peer-to-peer (P2P) file sharing, except as provided under U.S. copyright law, is prohibited by law; additional information can be found at https://my.suu.edu/help/article/1096/heoa-compliance-plan.

You are also expected to comply with policies regarding intellectual property (SUU Policy 5.52) and copyright (SUU Policy 5.54).

Mandatory Reporting

University policy (SUU Policy 5.60) requires instructors to report disclosures received from students that indicate they have been subjected to sexual misconduct/harassment. The University defines sexual harassment consistent with Federal Regulations (34 C.F.R. Part 106, Subpart D) to include quid pro quo, hostile environment harassment, sexual assault, dating violence, domestic violence, and stalking. When students communicate this information to an instructor in-person, by email, or within writing assignments, the instructor will report that to the Title IX Coordinator to ensure students receive support from the Title IX Office. A reporting form is available at https://cm.maxient.com/reportingform.php?SouthernUtahUniv

Non-Discrimination Statement

SUU is committed to fostering an inclusive community of lifelong learners and believes our university's encompassing of different views, beliefs, and identities makes us stronger, more innovative, and better prepared for the global society.

SUU does not discriminate on the basis of race, religion, color, national origin, citizenship, sex (including sex discrimination and sexual harassment), sexual orientation, gender identity, age, ancestry, disability status, pregnancy, pregnancy-related conditions, genetic information, military status, veteran status, or other bases protected by applicable law in employment, treatment, admission, access to educational programs and activities, or other University benefits or services.

SUU strives to cultivate a campus environment that encourages freedom of expression from diverse viewpoints. We encourage all to dialogue within a spirit of respect, civility, and decency.

For additional information on non-discrimination, please see SUU Policy 5.27 and/or visit https://www.suu.edu/nondiscrimination.

Pregnancy

Students who are or become pregnant during this course may receive reasonable modifications to facilitate continued access and participation in the course. Pregnancy and related conditions are broadly defined to include pregnancy, childbirth, termination of pregnancy, lactation, related medical conditions, and recovery. To obtain reasonable modifications, please make a request to title9@suu.edu. To learn more visit: https://www.suu.edu/titleix/pregnancy.html.

Disclaimer Statement

Information contained in this syllabus, other than the grading, late assignments, makeup work, and attendance policies, may be subject to change with advance notice, as deemed appropriate by the instructor.