Top Banner
Running head: CREATING A COLLEGE COURSE 1 Creating a College Course Harold John CAPELLA UNIVERSITY/ PhD Program Teaching Adults ED 7312 Dr. Carmen Myers June 19, 2015
30

CREATING A COLLEGE COURSE

May 05, 2023

Download

Documents

Welcome message from author
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
Page 1: CREATING A COLLEGE COURSE

Running head: CREATING A COLLEGE COURSE 1

Creating a College Course

Harold John

CAPELLA UNIVERSITY/ PhD Program

Teaching Adults

ED 7312

Dr. Carmen Myers

June 19, 2015

Page 2: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 2

Creating a College Course

Introduction

A college course is being highlighted in a

syllabus. A syllabus is both a document about the course content,

goals, and elements and a guide for students to the kind of

teaching and learning they can expect in your class. To develop a

course syllabus, it must be understood what a syllabus

encompasses. It is an integrated course of academic studies. For

every areas of instruction, this control document is used

(Business Dictionary). Included in this document are: -

Orientation. -Learning Objectives. -Required Text. -Performance

Criteria. -Plan. -Project Requirements. -Project Grading

Criteria. -Rules for Success (Students Responsibilities). -

Instructor Responsibilities. -Course Assignments. -

Accommodations. And, -Course Schedule.

A syllabus is simply an outline and time line of a

particular course. It will typically give a brief overview of the

course expectations, course objectives, list of reading

assignments, homework deadlines, and exam dates. According to

Shafer (undated), syllabus is the course. A document that is of

Page 3: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 3

most important offered to learners. This document amalgamates all

intended strategic teaching tasks, matching educator’s teaching

philosophy with student learning needs. “Your syllabus is also

the means by which you communicate all this to your students”

(Shafer, undated). A syllabus is such an important document that

it opens the door for both educator and learners to grasp a clear

understanding what it takes to be successful in the course taken.

In creating such understanding, the syllabus Offer learners a

clear and concise statement of what the course is about; tell

them how the educator is going to teach the material to the

learners and why; provide all the logistical information they

need to engage educator and the course materials easily; explain

to them exactly what is required of them, when and why; and lay

out for them the key elements of the social contract that

educator and learners are entering into.

It is appropriate to state that a syllabus can be

viewed as a "summary of the content to which learners will be

exposed" (Yalden, 1987). This is because it is considered an

approximation of what will be taught and that it cannot

accurately predict what will be learnt. In general, it can now be

Page 4: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 4

concluded that syllabus is a part of the curriculum that concerns

the selection and sequencing of content to be taught in a

language program. As required, this assignment will not only

analyze but also, give an explicit outlook of a course syllabus.

Course Syllabus

Course Overview

Welcome to College of the People course number ACCT420 -

Managerial accounting: Tools for Business Decision Making.

Managerial Accounting is a comprehensive course designed to

enhance student success and retention as well as help you create

greater success in college and in life. This course covers

concept of Managerial Accounting from multiple perspectives and

through several paths. Concurrently, the course continues the

scholar-practitioner model by providing you an opportunity to

take the theoretical and apply it to real organizations

addressing real practice. The articles selected showcase

important research that illustrates new aspects of practice in

complex global business environments and addresses contemporary

business issues. You will extend the studies with your own

Page 5: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 5

research in areas that interest you and apply them to a real

organization. The project builds throughout the course, from

analyzing current strategy and implementing it through finding

barriers and, finally, presenting recommendations to an audience

of strategy decision makers.

Learners in this course will identify the three

ongoing processes (analysis, decisions, and actions) of

strategies and practice in management. In practice, strategies

are not developed in a lockstep manner wherein managers conduct a

sophisticated analysis, make appropriate strategic decisions, and

engage in the necessary actions to implement strategies, instead,

the three processes are highly interdependent. Success in one of

the process does not guarantee success in the marketplace. For

some, this course will provide a foundational overview, while for

others it may be an early step in a specialization that will

explore these areas far more deeply. For all, it should provide

both a foundation in theory and an exposure to current issues and

best practices.

Page 6: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 6

ACCT420 Course Alignment Map

Course Setting and Orientation

The course is designed for graduate learners. Some of whom are already practicing professionals. The age ranges from 24-years and up. It is always my intention to establish a business college out of the United States, in a developing country, providing an invaluable learning facility for the economically depressed. The main programs of concentration will be general business management, economics, marketing, finance, and accounting.

Initially, a team of 2 to 3 learners will be selected to review the course syllabus as a means to understand the course requirements and expectation, uncover areas of confusion, and provide directional change so the intended outcome for the coursecan be covered. This is to acquire a generalization of the rest of the learners’ understanding.

Course Description

Welcome to College of the People course number ACCT420 - Managerial accounting: Tools for Business Decision Making.

Managerial Accounting is a comprehensive course designed to enhance student success and retention as well as help you create greater success in college and in life. This course covers concept of Managerial Accounting from multiple perspectives and through several paths. There are wealth of materials that will help you develop a conceptual understanding and increase your ability to solve problems. For example, you will find PowerPoint presentation and web quizzing. One important perspective is an examination of the managerial accounting in decision making, integration, ethics, organizational learning, and implementation.The most important part of the course, however, is learning more

Page 7: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 7

about empowering yourself in making wise accounting decisions, learning who you are as a decision maker, learning who you are asa human being, and what it takes for you to keep yourself balanced and on to success. The articles selected exhibit important research that illustrates new aspect of accounting practice nationally and globally. This course is required by several accounting and business majors and count as core requirement in the accounting major. You are required to conduct your own research in areas that interest you and apply them to a real organization. Your project will be developed throughout the course, from analyzing current managerial accounting strategy andimplementing it in real life situation, through the discovery of barriers and, submitting recommendations to management of strategy decision makers. Learners taking this course are at variety of exposure level and familiarity with managerial accounting. Therefore, it will be a foundation to some or an early stepping stone for others. At any rate all learners will gain new insight by the end of this course.

Learning ObjectivesIn this course you will learn to:

1. Accept personal responsibility. You will learn how to take greater personal responsibility, gaining more control over outcomes and experiences that are created in the business decision making.

2. Maximize your learning. You will learn key on managerial decision-making through academic research to exhibit proficiency in critical thinking skills, writing and research. You will apply the knowledge gained to develop your own learning system, giving you the keys to learning important concepts that will enable to become an effective strategic decision-maker.

3. Improve creative and critical thinking skills. You will learn how to enhance the thinking skills essential for analyzing and solving managerial problems in your academic,professional, and personal lives. You will also develop

Page 8: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 8

reasoning skills that will help you both construct persuasive arguments and deconstruct illogical arguments intended to persuade you to think or act against your interest and gear in line with the interest of the organization.

4. Success in Business career. When learners succeed, when they stay on the task, a breakthrough is made that turns confusion into confidence. Learners are empowered to realize the possibilities for greatness that lie within each of them. The goal is to create an environment where each learner reach their full potential and experience the exhilaration of academic success that will last them a lifetime.

5. Identify broad function of management. Learners will be able to identify the three managerial functions. These are planning, looking ahead and to establish objectives; directing, coordinating the diverse activities and human resources of the entity to establish a smooth running operation; and controlling, keeping activities on track.

6. Evaluating. Evaluating current methods and techniques to weigh the effectiveness of the strategies and to determine the creativeness of the entity and how it can be diversified to gain competitive edge.

Page 9: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 9

Project Requirements

In order to be successful in the course and the assigned experience and outcome, the following requirements are expected from learners:

The written communication should be clear and concise and free from errors, interfering with the message that is intended to be conveyed. APA formatting is required according to 6th edition resources, citations, style, and formatting. The required font and font size id Times New Roman, 12 point.

Required Text (available at Barnes and Nobles)

Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2008). ManagerialAccounting: Tools for Business Decision Making, (4th ed.). John Wiley & Sons, Inc. Hoboken, NJ. ISBN: 978-0-470-11726-2

ArticlesLane, M. A. (2002). Time Value of Money. Business Finance Online.http://www.zenwealth.com/businessfinanceonline/TVM/TimeValueOfMoney.html

Institutes of Management Accountants (2005). Leadership, Strategies, and Ethics: Standards of Ethical Conduct for Management Accountants.http://www.imanet.org/docs/default-source/research/sma/ima-

statement-of-ethical-professional-practice.pdf?sfvrsn=2

Optional BooksBragg, S. M. (2010). Accounting Best Practices, (6th ed.). John

Wiley & Sons, Inc. Hoboken, NJ. ISBN: 978-0-470-56165-2

Learners Responsibilities (Rules for Success)There are four rules embedded in this course. By abiding by theserules, learners have a greater probability of earning a good grade as well as improving their academic skills greatly. Learners must attend every schedule class period except for

Page 10: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 10

acceptable reason beyond control. Learners must do their best in preparing for each class session and on all assignments. Learnersmust participate actively in every class, executing their best comments, questions, and answers. All learners should feel comfortable in expressing their viewpoints and concerns in class.Therefore, respect is the main core of the class. All learners must act with integrity and in compliance with the college Student Code of Conduct.

Faculty Responsibilities Attend every class period and arrive on time Attend each class with a good attitude Exercise respect with all ideas and value the diversity in

the classroom Be open to dialogue and welcome challenging questions Expel answer in an appropriate manner Mobilize teaching techniques and modalities to accommodate

different learning styles Obey the expressing stated class time Control the class session with minimum disruptions and

distractions Offer an atmosphere conducive to great learning

opportunities for all learners

Grading and Course Assignments

Class Discussions 30

Assignment 30

Presentations 20

Journals 20

Page 11: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 11

Total 100

Project Components

Project Component

Course Grade Weight

UnitDue

Current Managerial Evaluation

15% 4

Decision making Recommendations

20% 7

Implementation, Implications and Solutions

25% 9

Managerial Accounting Plan Presentation

15% 10

Total:75%

Page 12: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 12

Course Assignments1. All assignments must be turned in on the due date. Late

assignment will be 10% penalty.2. All written assignments must be typed, double-spaced, using

Times New Roman 12-point font, in accordance with APA 6th edition format.

Accommodations

Accommodations are collaborative efforts between learners, faculty, and the Disability Resource Center (DRC). Student with special accommodation needs, should obtain approval from DRC and are responsible to notify faculty member in charge prior to the commencement of class.

Course Schedule (Subject to change)

____________________________________________________________________________________________________________________________________________________________

UNIT ACTIVITIES

UNIT 1

Unit 1 Managerial Accounting

Introduction

In this unit, your focus will be on the managers’ activities and

responsibilities into three broad functions: planning, directing

and controlling. Planning requires managers to look ahead and to

establish objectives. These objectives are often diverse:

Page 13: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 13

maximizing short-term profits and market share, maintaining a

commitment to environmental protection, and contributing to

social programs. What it means to businesses? Your work will

commence with obtaining information through examination of the

best available resources of scholarly insight about managerial

accounting. Managerial accounting often involves deliberate

organizational learning and dialogue and may involve some

exercise of influence and political power.

Objectives:

To explain the distinguishing features of managerial accounting.

Identify the three broad functions of management. Define the three classes of manufacturing costs. Distinguish between product and period costs. Explain the difference between a merchandising and

manufacturing income statement. Indicate how cost of goods manufactured is determined. Explain the difference between a merchandising and a

manufacturing balance sheet. Identify trends in managerial accounting.

Readings

Use your textbook to read the following:

Chapter 1, "Managerial Accounting: what a difference a day makes, pages 2–28.

Page 14: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 14

Optional Readings

Use the College library to read the following:

Baiman, S. (2014). Some Ideas for Further Research in Managerial Accounting.Journal of Management Accounting Research, Vol. 26 Issue 2, p119-121. DOI: 10.2308/jmar-50750.

Ayedh, A., Mohamed, A., Eddine, H., & Oussama, C. (2015). The impact of advance management accounting techniques on performance: The case of Malaysia, Middle East Journal of Business, Vol. 10 Issue 2, p3-13.

Chapter 1, Quiz You must answer all questions and submit before end of the week.

Project PreparationThroughout the course, you will apply theories, principles, and practices of managerial accounting to a real existing organization. In this unit, take some time to review the project and the first assignment in Unit 4 to be familiar with the expectations and assignment deliverables. In conducting your research, be wise. Do not waste time researching a company. Also,brainstorm organizations you would like to study for the project and review the sources of information available to you. Note thatif you spend more than an hour looking for strategy information for a company, they probably do not publish enough information orare too big of a company to address in the project.

The readings provide you with exposure to many different ways of viewing strategy management. In the unit discussion, you will examine your own experience with strategy accounting managerial formulation and potential theoretical foundations. 

Synchronous Presentations

Page 15: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 15

1. You are given the assignment providing detailed explanations

of the requirements for their presentations.

2. You are provided with topics, select a topic from a list, or

come up with their own topics. The instructor should approve of

all topics before students begin. Topics should be chosen to

reduce likelihood of academic dishonesty by keeping them

temporal, specific, and different from term to term.

3. Time is provided, typically at least a week, for students to

prepare a presentation on that given topic. In some cases, a

specific software application may be used. Tutorials to a given

application should be available.

4. You should give your presentations using an approved method.

Groups of 4 learners will view peers works for individual

projects and possible provide peer review/feedback. For group

projects, a 15 minute presentation including 10 minutes for

presenting and 5 minutes for questions is chosen.

5. I would render feedback following the presentations. Peer

review would be encouraged at this time and some form of rubric

would be used to include learners eying their own performance.

Multimedia Research/Online Components

Page 16: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 16

The readings provide you with exposure to many different ways of

viewing strategy. In the unit discussion, you will examine your

own experience with strategy formulation and potential

theoretical foundations. To support your discussion work, use the

College of the People Library to locate a scholarly article

online about strategy formulation that parallels your own

experience. Use the Search Management Accounting Strategies for a

Literature Review Library Guide for assistance in locating

appropriate resources and articles online.

Campus Library

- http://collegeofthepeople.edu/ivytech/tag.ba092e423d55fcc5.rend

er.userLayoutRootNode.uP?

uP_root=root&uP_sparam=activeTab&activeTab=u91l1s117&uP_

Unit 1, Discussion 1

Real World Managerial Accounting Strategy Formulation

You have the option to use different approaches, theories, models, and thoughts. For this discussion, reflect on your own experience with strategy formulation and determine the theoretical basis that may be present. Use scholarly article thatsupports your experience of strategy and respond to the followingquestions:

How have you experienced strategy formulation in your previous or current workplace?

Page 17: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 17

How does the strategy get formed? Who made it and who is responsible?

How would you describe the organizational and cultural context of Management Accounting?

Analyze what a difference a day makes?

Response Guidelines

In your response to at least two other learners, compare your experience of strategy with their experience and evaluate the applicability of the different theoretical foundations of strategy formulation to the different organizational and culturalcontexts discussed.

Assessment

Assessment will be conducted on the quality of both the initial response by learners and any counter responses. Performance assessments, quizzes, and rubric will be used. Furthermore, retention of the knowledge would be tested by learners’ ability to build on this knowledge with later units.

UNIT 2:

Unit 2 Job Order Costing

Introduction

This unit addresses manufacturing costs used in making final

products. This is to unit is to help you demonstrate that

accurate costing is critical to an organization’s success. It

also addresses how an organization evaluates its external

environment to discover risks and opportunities. You will also

Page 18: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 18

focus on how organizations make decisions. There are definite

limits to how much is knowable in strategy. If you are operating

in a competitive environment, you will not see your competition's

detailed plan. Also, since strategic planning is future oriented,

there will always be unknowns and surprises. This leads to the

concept of the finite nature of empirical data. If you look at

Porter's Five Forces Analysis on pages 49–50 in your textbook,

you will see that a lot of the model of industry competition is

actually difficult to quantify

Objectives: To explain the characteristics and purposes of cost

accounting. Describe the flow of costs in a job order costing system. Explain the nature and importance of a job cost sheet. Indicate how the predetermined overhead rate is determined

and used. Prepare entries for jobs completed and sold. Distinguish between under-and over-applied manufacturing

overhead.

Readings

Use your textbook to read the following:

Chapter 2, Job Order Costing: pages 52-93.

Optional Readings

Use the College library to read the following:

Page 19: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 19

Greenberg, R. K.; Schneider, A. (2010).  Job Order Costing: A Simulation and Vehicle for Conceptual Discussion Academy of Educational Leadership Journal, Vol. 14 (3), p39-57. 19p.3 Diagrams, 9 Charts.

Chapter 2, Quiz You must answer all questions and submit before end of theweek.

Project PreparationThroughout the course, you will apply theories, principles, and practices of managerial accounting to a real existing organization. In this unit, take some time to review the project and the first assignment in Unit 4 to be familiar with the expectations and assignment deliverables. In conducting your research, be wise. Do not waste time researching a company. Also,brainstorm organizations you would like to study for the project and review the sources of information available to you. Note thatif you spend more than an hour looking for strategy information for a company, they probably do not publish enough information orare too big of a company to address in the project.

The readings provide you with exposure to many different ways of viewing strategy management. In the unit discussion, you will examine your own experience with strategy accounting managerial formulation and potential theoretical foundations. 

Self-study questions

Complete all self-study questions on page 77 and answer questionsone and two.

Optional Practice Quiz

Consider using the Chapter 2 Quiz from the Online Learning

Center for your textbook to test yourself on the content.

Page 20: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 20

Multimedia Research/Online Components

The major point of reference online is the online lecture and

study online, including:

an online glossary

demonstrations or practice activities

practice with feedback exercises

Web project assignments.

All of your practice with feedback exercises and Web project

assignment are submitted to your instructor online.

Unit 2, Discussion 1

Many of you will work for a small business. Some of you will even

own your own business. In order to operate a small business, you

will need a good understanding of managerial accounting, as well

as many other skills. Much information is available to assist

people who are interested in starting a new business. A great

place to start is the website provided by Small Business

Administration which is the agency of the federal government

whose purpose is to support small business.

Instructions

Page 21: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 21

Go to www.sba.gov and in the Small Business Planner, Plan Your

Business link, review the material under “Get Ready”. Answer the

following questions:

What are some of the characteristics required of a small

business owner?

What are the top 10 reasons given for business failure?

Critically analyze the pros and cons of operating a small

business.

Response Guidelines

Respond to one learner who selected the same scenario as you and compare the strategies you used to come up with responses.

Assessment

Assessment will be conducted on the quality of both the initial

response by learners and any counter responses. Performance

assessments, quizzes, and rubric will be used. Furthermore,

retention of the knowledge would be tested by learners’ ability

to build on this knowledge with later units.

UNIT 3

Unit 3 Process Costing

Introduction

Page 22: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 22

In Unit 2, an examination of the opportunities and threats are

conducted on accurate costing. In this unit, there is a

transition to examining the internal environment in terms of an

organization's strengths and weaknesses. Finding honest

information and good data about the organization's strengths and

weaknesses can be challenging. The strengths may be colored by

self-deception or wishful thinking, and the weaknesses may be

hidden by denial. In this unit, you examine data gathering

including how data becomes available and the importance of

challenging and improving data at each stage in the strategic

managerial accounting process.

Objectives: Understand who uses process cost systems. Explain the similarities and differences between job order

and process cost systems. Explain the flow of costs in a process cost system. Make the journal entries to assign manufacturing costs in a

process cost system. Compute equivalent units. Explain the four steps necessary to prepare a production

cost report. Prepare a production cost report.

Readings

Use your textbook to read the following:

Page 23: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 23

Chapter 2, Job Process Costing: pages 94-145.

Optional Readings

Use the College library to read the following:

Fisher, J. G.; Krumwiede, K. (2012). Product costing systems: Finding the right approach. Journalof Corporate Accounting & Finance, Vol. 23(3), p43-51. 10p.2 Diagrams, 3 Charts. DOI: 10.1002/jcaf.21752.

Chapter 3, Quiz You must answer all questions and submit before end of the week.

Project Preparation

Throughout the course, you will apply theories, principles, and practices of managerial accounting to a real existing organization. In this unit, take some time to review the project and the first assignment in Unit 4 to be familiar with the expectations and assignment deliverables. In conducting your research, be wise. Do not waste time researching a company.

The readings provide you with exposure to many different ways of viewing strategy management. In the unit discussion, you will examine your own experience with strategy accounting managerial formulation and potential theoretical foundations. 

Self-study questions

Complete all questions exercise set B, problem A and B on page133to 134.

Optional Practice Quizzes

Consider using the chapter quizzes from the Online Learning

Center for your textbook to test yourself on the content:

Page 24: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 24

Multi Media/Online Components

To gain more understanding, use the College of the People library

online resources to access the following articles:

Pache and Santos's 2010 article "When Worlds Collide: The

Internal Dynamics of Organizational Responses to Conflicting

Institutional Demands" in Academy of Management Review, volume

35, issue 3, pages 455–476.

Chrisman, Chua, and Sharma's 2005 article "Trends and

Directions in the Development of a Strategic Management

Theory of the Family Firm" in Entrepreneurship: Theory & Practice,

volume 29, issue 5, pages 555–575.

Mazzarol, Reboud, and Soutar's 2009 article "Strategic

Planning in Growth Oriented Small Firms" in the International

Journal of Entrepreneurial Behaviour & Research, volume 15, issue 4,

pages 320–345.

Unit 3, Discussion 1

Management Discussion and Analysis

This discussion deals with SEC 10-K filing. It is significant

that you include the Section MD &A. This is an opportunity for

you to apply a very practical approach to discovering strategy of

Page 25: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 25

an organization. In the 10-K SEC filings you located in the unit

studies, evaluate the MD&A sections. Respond to the following

questions:

What do you learn from the information?

In the report, what are the most significant things you

were able to discern from these reports about the strategies of

the organization?

Do comparative analysis of the two reports looked at.

Did you believe the accuracy of one report more than the other?

Explain why?

For additional help, in order to facilitate the response

guidelines, you should on your post, the selected industry.

Response Guidelines

Respond to one other learner who selected a different industry than you. Compare the insights you gained from the MD&A and determine if there is consistency across organizations and industries.

Assessment

Assessment will be conducted on the quality of both the initial response by learners and any counter responses. Performance assessments, quizzes, and rubric will be used. Furthermore,

Page 26: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 26

retention of the knowledge would be tested by learners’ ability to build on this knowledge with later units.

UNIT 4

Unit 4 Activity-Based Costing

Introduction

It is probably impossible to determine the exact cost of a

product or service. However, in order to achieve improved

management decisions, organizations strive to provide decision

makers with the most accurate cost estimates they can. The most

accurate estimate of product cost occurs when the costs are

traceable directly to the product produced or services provided.

In today’s environment, direct labor is sometimes the appropriate

basis for assigning overhead cost to products. It is appropriate

to use direct labor when (a) direct labor constitutes a

significant part of total product cost and (b) a high correlation

exists between direct labor and changes in the amount of overhead

costs.

Objectives:

To recognize the difference between traditional costing and activity-based costing.

Identify the steps in the development of an activity-based costing system.

Page 27: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 27

Know how companies identify the activity cost pools used in activity-based costing.

Know how companies identify and use cost drivers in activity-based costing.

Understand the benefits and limitations of activity-based costing.

Differentiate between value-added and non-value added activities.

Understand the value of using activity levels in activity-based costing.

Apply activity-based costing to service industries.

Readings

Use your textbook to read the following:

Chapter 4, "Activity-based Costing” pages 146-195.

Optional Readings

Use the College library to read the following:

Baiman, S. (2014). Some Ideas for Further Research in Managerial Accounting. Journal of Management Accounting Research, Vol. 26 Issue 2, p119-121. DOI: 10.2308/jmar-50750.

Ayedh, A., Mohamed, A., Eddine, H., & Oussama, C. (2015). The impact of advance management accounting techniques on performance: The case of Malaysia, Middle East Journal of Business, Vol. 10 Issue 2, p3-13.

Chapter 4, Quiz

You must answer all questions and submit before end of the week.

Unit 4, Assignment 1

Current Managerial Evaluation

Page 28: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 28

In an organization, strategy emerges from a variety of elements within the business environment. This assignment allows you to evaluate the current strategy of an organization and apply theoryto examine how the strategy was formed. You will also leverage scholarly articles to evaluate current mistakes and gaps in the strategy to prepare for strategic recommendations for improvement. Complete the following:

Select an organization that you have interest in and information available to analyze. This could include a current or former employer or an organization with ample information available online.

Describe the background information about the organization, including the current mission, vision, and values.

Evaluate the theoretical foundations through which the organization's current strategy was formed.

Evaluate and apply appropriate practical approaches to discover an organization's current strategy. Provide justification for the approaches you used and the sources ofevidence you evaluated. Include the following elements of the strategy or explain how it is a gap within the current strategy as it applies to different departments.

Your project should be approximately 6-8 double-spaced pages. Refer to the scoring guide prior to submission to ensure you meetall evaluation criteria.

Unit 4, Discussion 1

Direct Competition

You are required to evaluate the market and competitive position

of a company that can help formulate appropriate strategy to

ensure sustained competitive advantage. One especially important

aspect of this analysis is direct competition. This discussion

Page 29: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 29

provides you an opportunity to extensively deep into this topic

and to practice literature synthesis. Evaluate and synthesize the

scholarly sources you located in the unit studies and respond to

the following:

What responses to direct competition are advocated in the

scholarly literature?

How do these responses compare to what you have experienced

in practice?

What do those similarities and differences mean for strategy

formulation?

Response Guidelines

In your response to at least two other learners, evaluate the advantages and disadvantages of the strategies advocated in theirliterature and any related experience you have with the application of those strategies.

Assessment

Assessment will be conducted on the quality of both the initial response by learners and any counter responses. Performance assessments, quizzes, and rubric will be used. Furthermore, retention of the knowledge would be tested by learners’ ability to build on this knowledge with later units.

Summation

Page 30: CREATING A COLLEGE COURSE

CREATING A COLLEGE COURSE 30

Since a college course syllabus focuses on the needs

of the students and their learning process, a developed course

syllabus establishes a contact and connection between learners

and faculties. It set the tone for the course. One significant

function of the syllabus is the description of the beliefs about

learning, teaching and assessment. It also allows learners to be

acquainted with the structure of the course. In addition to

available resources, it communicates technology requirements for

the course and describes the effective student study habits.

References

Business Dictionary (Syllabus defined) retrieved from: http:// dictionary . reference .com/browse/definition.

Shafer, M., undated, What's In A Syllabus? Retrieved from:

http://taproject.rutgers.edu/services-ps/WhatSyll.pdf, accessed 28 July 2012, not available 22 September 2012.

Yalden, J., 1987, Principles of Course Design for Language Teaching. Cambridge: Cambridge University Press.