Southern Utah University

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Southern Utah University
Southern Utah University
Fall Semester 2026

Management Accounting (Online)

ACCT 6100-A71

Course: ACCT 6100-A71
Credits: 3
Term: Fall Semester 2026
Department: Accounting and Finance
CRN: 32816

Course Description

This course reviews the development and use of management accounting information systems in planning and control activities. Its focus is on new management accounting practices adopted by the innovative companies around the world.

Required Texts

This course uses McGraw Hill's Inclusive Access program. Your enrollment automatically provides access to:

  • The online version of Fundamental Managerial Accounting Concepts
  • McGraw Hill Connect for SmartBook assignments, homework, and exams

There is nothing additional you need to purchase or activate. If you prefer a printed textbook, you may order one directly through McGraw Hill Connect.

To successfully complete this course, you will need:

  • A reliable computer with Microsoft Excel
  • A webcam and microphone for online exam proctoring
  • A dependable internet connection

Because course activities are completed through McGraw Hill Connect, I recommend using a laptop or desktop computer whenever possible. While some course materials can be viewed on a mobile device, completing assignments and exams is generally a much better experience on a full-size computer.

Learning Outcomes

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

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

Course Requirements

Course Assessment Table
Course AssessmentsCourse OutcomesSmartbook | 1-5
Homework | 1-5
Exams | 1-5

Grade Scheme
Your final course grade is determined by the total number of points you earn throughout the semester. The grading scale is shown below.
Students who complete all three exam correction assignments are eligible to have their final course percentage rounded to the nearest whole percent if doing so results in a higher letter grade. This policy recognizes students who demonstrate persistence by revisiting concepts they initially found challenging and making the effort to improve their understanding.
For example, a final course percentage of 86.5% would round to 87% (B+), while a percentage below 86.5% would not round.
For university policies regarding Incomplete (I), Withdrawal (W), or Unofficial Withdrawal (UW), please refer to the current SUU Catalog.
GradeRangeA | 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%
F | < 73.0 % to 0.0%

Course Outline

Smartbook
SmartBook is designed to help you learn the material before you begin the homework. Rather than simply reading the chapter from start to finish, SmartBook adapts to your understanding of the material by asking questions and identifying concepts that may need additional review.
When you open a SmartBook assignment, you may choose to read the highlighted portions of the chapter, answer the SmartBook questions, or move back and forth between the two. The highlighted reading focuses on the concepts that are most important for success in the course.
Each SmartBook assignment is worth 10 points and must be completed by the published due date to earn full credit.
Tips for Success:
  • Read the chapter in smaller sessions rather than trying to complete everything at once. Learning is generally more effective when you spread your studying over time.
  • Use SmartBook to identify concepts you understand well and those that need additional review.
  • Complete the SmartBook assignment before beginning the homework. A solid understanding of the concepts will make the homework much more manageable.
  • Because this is a compressed seven-week course, assignments must be completed by the published due date. Late SmartBook assignments are not accepted.
  • Your lowest SmartBook score will be dropped when final course grades are calculated.
Homework
Homework assignments are completed through McGraw Hill Connect and are where you'll apply the concepts introduced in the chapter reading and SmartBook assignments. While the homework contributes to your course grade, its primary purpose is to help you develop confidence in applying managerial accounting concepts to realistic business situations.
Each homework assignment is worth 20 points and must be completed by the published due date to earn full credit.
 Tips for Success:
  • Begin your homework well before the due date. The goal is to understand the material, not simply finish the assignment.
  • Working with classmates to discuss concepts and problem-solving approaches is encouraged. However, all work you submit should represent your own understanding.
  • If you become stuck on a problem, you may submit your assignment to review the solution. You may then return to the assignment without losing any of your previous work, make corrections, and continue working. You may repeat this process as often as needed before the due date.
  • Occasionally, Connect may require answers to be entered in a very specific format. If you're confident your approach is correct but the system isn't accepting your answer, don't spend excessive time fighting with the software. First, review the solution to see if the issue is conceptual or simply formatting. If you're still unsure, post your question on the chapter discussion board. There's a good chance a classmate has encountered the same issue, and I'll be monitoring the discussions and adding guidance as needed.
  • Because this is a compressed seven-week course, homework assignments must be completed by the published due date. Late homework is not accepted.
  • Your lowest homework score will be dropped when final course grades are calculated.
Exams
The course includes three online exams, each covering four chapters of material. Exams are completed through McGraw Hill Connect and proctored using Proctorio, so you will need a computer with a webcam and a reliable internet connection.
Each exam consists of 25 multiple-choice questions worth 4 points each, for a total of 100 points per exam. The purpose of the exams is to assess both your understanding of managerial accounting concepts and your ability to apply those concepts to business decision-making.
Preparing for the Exams:
  • Practice exam questions are provided to help you prepare. While they are not intended to be a comprehensive review or a replica of the actual exam, they are an excellent way to become familiar with the types of questions you may encounter.
  • Exam questions may be drawn from any material assigned in the textbook, whether or not it was discussed directly in a video or class announcement.
  • There is no time limit. Most students complete an exam in approximately 60–75 minutes, but you are welcome to take the time you need.
Permitted Resources:
These exams are designed to assess your ability to apply managerial accounting concepts—not your ability to memorize formulas or definitions. In the professional world, successful managers know how to organize information, identify relevant facts, and use available resources to make sound decisions.
Accordingly, you may use:
  • Your personal notes (no restrictions on format or length)
  • Scratch paper
  • A blank Microsoft Excel workbook
  • A calculator (although Excel is encouraged)
AI tools, websites, textbooks, phones, or assistance from another person are not permitted during the exam.
Academic Integrity:
Professional integrity is an essential part of graduate education and the accounting profession. Unless specifically permitted above, outside resources may not be used during an exam.
You are also expected to keep the contents of your exam confidential. Discussing exam questions or sharing information with students who have not yet taken the exam is considered academic misconduct.
Because exams are available during a scheduled testing window, make-up exams are generally not offered. If you experience a significant emergency that may affect your ability to complete an exam, please contact me as soon as possible.
Exam Corrections
Learning doesn't stop when an exam is over. After each exam, you will have the opportunity to complete exam corrections to demonstrate your understanding of concepts you initially missed.
For each corrected question, you may earn up to one point back by showing that you now understand the concept. The purpose of exam corrections is not simply to recover points—it is to encourage you to learn from your mistakes and strengthen your understanding before moving on to the next module.
You are encouraged to use all appropriate learning resources while completing your corrections, including your textbook, notes, classmates, office hours, tutoring resources, and other course materials. I am always happy to help during office hours, but I ask that you first make a genuine effort to work through the problem on your own.
Detailed instructions and an example file are available in the Exam Corrections module.
Please note that exam corrections are the only opportunity for earning additional points in this course. No other extra credit assignments will be offered.
If circumstances outside the classroom are affecting your ability to succeed in this course, please reach out to me as early as possible. While I can't always change course policies, I am committed to working with you to identify the best path forward whenever possible.

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

Communication & Feedback

Clear communication is an important part of your success in this course. I encourage you to ask questions as they arise rather than waiting until an assignment or exam deadline is approaching.

I make every effort to respond to emails and Canvas messages promptly, often much sooner than students expect. However, response times may occasionally be longer during evenings, weekends, holidays, university travel, or other professional commitments. If you have not received a response after a reasonable amount of time, please don't hesitate to send a polite follow-up message. Occasionally, emails are missed or filtered, and I appreciate the reminder.

Most SmartBook assignments, homework assignments, and exams are completed through McGraw Hill Connect and are graded automatically, providing immediate feedback on your performance. Any assignments requiring instructor grading or individual feedback will be evaluated as promptly as possible.

SmartBook
  • Because this is a compressed seven-week course, assignments must be completed by the published due date. Late SmartBook assignments are not accepted.
Homework
  • Because this is a compressed seven-week course, homework assignments must be completed by the published due date. Late homework is not accepted.
Exams

Because exams are available during a scheduled testing window, make-up exams are generally not offered. If you experience a significant emergency that may affect your ability to complete an exam, please contact me as soon as possible.

Extra Credit

Please note that exam corrections are the only opportunity for earning additional points in this course. No other extra credit assignments will be offered.

Course Deadlines & Announcements
  • Assignment and exam due dates are posted in Canvas and McGraw Hill Connect. Please review the course schedule regularly and plan ahead for vacations, holidays, work travel, or other commitments.
  • Late work is generally not accepted. However, I understand that unexpected situations and emergencies sometimes arise. If you anticipate a conflict, please contact me as early as possible. Whenever reasonable, I will work with you to identify an appropriate solution.
  • Important course information will be communicated through Canvas Announcements. Please check Canvas regularly to stay informed about updates and reminders.

Attendance Policy

  • This is a fully online course and there are no required class meeting times. However, I encourage you to participate actively by completing assignments on schedule, engaging in the chapter discussion boards, and reaching out whenever you need assistance.

Course Fees

The Inclusive Access fee will automatically be charged to your student account.

Additional Course Information and Policies

Use of Artificial Intelligence (AI)

Artificial intelligence is rapidly changing the way business professionals work. When used thoughtfully, AI can be an excellent tool for brainstorming ideas, clarifying concepts, generating examples, checking your understanding, and exploring different approaches to solving problems.

Throughout this course, I encourage you to use AI as a learning partner, not as a substitute for learning. If AI is doing the thinking for you, you're missing the opportunity to develop the knowledge and judgment this course is designed to build.

A good rule of thumb is this: If AI helps you understand why something works, you're probably using it well. If you're using AI simply to get the answer without understanding it, you're probably using it poorly.

AI may be used to help you study, better understand managerial accounting concepts, and prepare for assignments and exams. For example, you might ask AI to explain a concept in a different way, generate additional practice problems, quiz you on key concepts, or help you identify why a particular solution is correct.

However, AI may not be used during exams or for any other assessment where outside resources are prohibited.

As future business leaders, one of the most valuable skills you can develop is learning when to use AI, how to evaluate its output critically, and when to rely on your own professional judgment. AI is a powerful tool—but like any tool, its value depends on the person using it. 

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.