代做BMGT 221 - Principles of Accounting II Fall 2025帮做R编程

BMGT 221 - Principles of Accounting II

Fall 2025 Syllabus

Course Description

Prerequisite:  BMGT  220.    Principles  of Accounting  II  examines  the  accounting  methods  and practices used in managerial accounting. Managerial accounting focuses on the financial information that managers and other internal stakeholders of an organization use for planning, control, and decision making for the future. Specific topics covered include: job order costing, cost volume profit analysis, budgeting, variance analysis, and financial statement analysis.

Required Course Materials

Connect with eBook Online Access for Garrison, Managerial Accounting, 18e Published by McGraw Hill Education ● ISBN:  9781265304805- GARRISON Connect Inclusive Access for Managerial Accounting, 18e ©24 ● ISBN: 9781266686535- Optional Loose-leaf GARRISON Managerial Accounting, 18e ©24 This course is participating in the FirstDay program. In this class you will be receiving your course materials via McGraw Hill Connect through your ELMS course. You will have access to Connect before the first day of class via ELMS. For more information, please refer to Course Materials and FirstDay in ELMS.

Course Objectives

•   Emphasize management decision making based on an understanding of cost behavior, cost allocation issues, performance evaluation, and internal control issues.

•   Apply elements of critical thinking and critical listening.

•    Show how this material relates to other business courses, consulting, and management.

•   Identify and use appropriate quantitative techniques in helping entities.

•   Topics covered include: managerial accounting, job-order costing (including a statement of cost of goods manufactured and sold), cost allocation, cost-volume-profit analysis, budgets, standard  costs  and  variances,  performance  evaluation,  relevant  costs,  capital  budgeting, financial statement analysis.

Grading (Tentative)

Grades for the course are determined as follows:

% of Final Grade

Friday In-Class Quizzes	12%
Participation	4%
Connect Homework	15%
Exam 1	22%
Exam 2	22%
Exam 3	25%
Total	100%

Final Grade

Tentative Grading Scale

Percent Score	Letter Grade
≥ 97.00	A+
90.00 - 96.99	A
87.00 - 89.99	A-
85.00 - 86.99	B+
80.00 - 84.99	B
77.00 - 79.99	B-
75.00 - 76.99	C+
70.00 - 74.99	C
65.00 - 69.99	C-
50.00 - 66.99	D
< 50.00	F

• Grading Curve: Individual exams are not curved, but there may be a course curve at the end of the semester depending on the class performance. I expect the average final grade to be around a B and will curve accordingly.

•   As stated in University regulations, the Grade ofI (Incomplete) is given to a student whose work  is  qualitatively  satisfactory  and  because  of  an  excused  absence  or  compelling circumstance beyond the student’s control, he/she is unable to complete a portion of the course requirements. Missing more than one exam may result in a Grade ofI (Incomplete).

Exams

The course includes three closed-book, closed-notes exams. Details will be provided on Canvas. It is the student’s responsibility to take these exams at the time specified by the instructor. An unauthorized absence may result in a grade of zero, and individual makeup exams are not provided due to logistical constraints. In case of emergency, email the instructor and TA as soon as possible.

For excused absences during Exam 1 or Exam 2, your Exam 3 score, computed as a percentage, will be applied as the grade. You must contact your TA and the instructor via email before the absence or deadline to ensure verifiable documentation and approval of your absence. In the event of an absence for Exam 3, you must contact the instructor directly via email as soon as possible.

Tools for Exams

You must bring the following to ALL exams and quizzes:

1.   Calculator

2.   UMCP student picture ID

3.   Sharp #2 pencils

4.   Eraser

Calculators may NOT be shared during exams or quizzes; you may NOT use any programmable calculator, cell phone, smart phone, iPad, iPod, Apple watch, etc. during any of the exams. Violation of any of these rules is considered a violation of the University Code of Academic Integrity.

For academic integrity reasons, & to ensure adequate time, you will be denied admission to an Exam or a quiz if you are more than 10 minutes late. If University classes are cancelled on a scheduled Exam date, instructions and procedures will be posted on Canvas as an announcement.

Connect Homework Assignments

•   All Connect assignments will be submitted electronically through the Connect Online Site. All assignments are electronically graded for correctness. There is a multi-day window to complete  &  submit  each  assignment.  The  window  closes  as  indicated  on  the  weekly assignment pages.   Students are allowed 3 attempts for each homework assignment. Your best grade (of the 3 attempts) counts. NO late homework assignments will be accepted. Make sure to pay attention to the due dates on Canvas and complete the assignments on time.

•   All assignments must be submitted on Canvas no later than the due date and time listed on Canvas. Deadlines are binding and late materials may not be accepted.

•   There are no make-ups for Connect assignments. For excused assignments, your Exam 3 grade, computed as a percentage, will be used to substitute the grade for the assignment. You must contact your TA via email before the absence or deadline to ensure proper documentation and approval of your absence.

In-Class Quizzes

•   In-class quizzes will be administered on Fridays, during the discussion classes. Quizzes must be taken in the breakout session for which you are officially registered. Attending a different session is not permitted without prior written approval from the instructor.

•   There are four quizzes in total. Your lowest quiz score will be dropped at the end of the semester; your final quiz grade is the average of your three highest scores.

•   Each quiz has approximately 10 multiple-choice questions, primarily based on the assigned chapter and the prior week’s chapter.

•   There are no make-ups for quizzes. For quizzes missed due to an excused absence, supported by official documentation, the percentage score from your Exam 3 will be used as the quiz grade. You must contact your TA via email before the absence to ensure proper documentation and approval.

• Study Tips:

- Reviewing the lecture slides and completing the slide problems and Connect homework will help you prepare for the quiz.

- Conceptual questions: focus on key terms, definitions, and formulas.

- Quantitative questions: the slides include examples, exercises, and quick checks, along with additional practice problems at the end of each deck. These problems are especially useful for preparing for quizzes and exams. Solutions are in the “post-class” slides.

Participation

Friday breakout sessions, led by TAs, reinforce challenging material from the Tuesday and Thursday lectures and support your success in the course. Breakout session participation is graded and tracked via attendance to verify participation. To receive credit, you must attend your assigned breakout section, arrive on time, record your attendance, and remain for the full session. It is your responsibility to ensure that your attendance is recorded. Requests to modify attendance records after the session will not be considered. Late arrivals and early departures will not receive credit for participation.

You may miss up to two breakout sessions without official documentation, and these first TWO absences do not affect your grade. Each additional absence without official documentation reduces your course grade by 1%, for up to a maximum reduction of 4%. Attendance and participation may also be considered when determining borderline final grades.

For absences to be excused, you must email your TA before the breakout session or as soon afterwards as  possible  to  request  approval  and  provide  official  documentation.  Absences  without  timely communication and official documentation are unexcused. However, the first two absences do not affect your grade, regardless of documentation. Self-signed notes are optional  for the  first two automatically excused absences and are not accepted as documentation for additional absences.

• Expectations:

o Late  arrivals,  early  departures,  and  mid-class  exit/re-entry  are  distracting  and  strongly discouraged. Exit and re-entry during class is reserved for exceptional circumstances.

o Students are expected to be courteous to your fellow students and the professor. Disruptive behavior. (e.g., eating, side conversations, or other distracting conduct) must be avoided.

o Please refrain from using cellphones and other electronic devices during class sessions unless we have designated such use as part of a class exercise.

o Students must complete all readings and assignments in a timely manner to fully participate.

• Examples of Good Discussion Contributions:

o Comments/questions that provide clarification

o Comments with good timing as well as good substance providing substantiated claims and evidence and sharing sources where possible

o Comments that make points clearly

o Comments that move learning forward by building an argument and/or drawing on other comments without repeating

o Comments that respectfully articulate a point of agreement/disagreement

• Examples of Ineffective Discussion Contributions:

o Interrupting peers or monopolization of the discussion

o Disrespectfully articulating a point of agreement/disagreement

• In-Class Assignments:

o In-class assignments are an important component of participation. These assignments must be completed diligently.

Excused Absences

Missing an exam or quiz for reasons such as illness, religious observance, or personal emergency, such as the death of an immediate family member, will be excused so long as the absence is requested in writing at least 2 days in advance or as soon as possible, and the student includes verifiable documentation that shows the absence qualifies as excused. Exams and quizzes are designated as Major Scheduled Grading Events for this course, and a self-signed note is insufficient for an excuse.

•   For medical absences, you must furnish documentation from the health care professional who treated you. This documentation must verify dates of treatment and indicate the timeframe that the student was unable to meet academic responsibilities. In addition, it must contain the name and phone number of the medical  service provider for verification. No diagnostic information will ever be requested. Note that simply being seen by a health care professional does not constitute an excused absence; it must be clear that you were unable to perform. your academic duties.

•   For absences due to the death of a family member during the semester, a death certificate, obituary, or similar information related to death services must be provided.

•   For religious observances, it is the student’s responsibility to inform the instructor in writing about the intended religious observance. If you have a conflict with an exam or quiz, you should inform the instructor prior to the end of the first two weeks of class.

•   If you anticipate missing an exam or quiz for any reason not listed above, you must contact the instructor in writing before the absence to discuss the circumstances.