Type of Course:

Theory (100%)

Total Minimum Clock Hours:

40 Clock Hours (Theory)

Course Description

A study of the theory and practice of managerial accounting including analysis of cost behavior with an emphasis on the accumulation of product costs and budgeting for planning and performance evaluation. Other topics covered include job order costing, process costing, cost-volume analysis, capital budgeting, standard costs and departmentalization.

Course Purpose

The purpose of this course is to teach students to use information from the financial statements learned about in Financial Accounting to make appropriate management level decisions.

09/08/2021 To 12/17/2021 OnLine

Sonya Richardson, MBA

sonya.richardson@okstate.edu

918-293-5230

Located in the Grady Clack Building in the Bursar's Office.

Office Hours are M-F from 11:00 am to 12:00 pm

Available via Zoom after 4:30 and on weekends by appointment.

600 Points total available. 

540-599 and above is an A

480-539 is a B

420-479 is a C

360-419 is a D

For Business Department courses like Managerial Accounting or Organizational Development please allow 48 hours of no deduction followed by a single 15% deduction from the possible value until the course cutoff.

My preferred method of contact is email. 

sonya.richardson@okstate.edu

Online through December 17th. 

Your success as a student is our top priority.
This information is provided to answer questions most often asked by students.

Mask Use

To reduce the risk of being infected with the COVID-19 Delta variant and possibly spreading it to others, and in keeping with recently updated CDC guidance, OSUIT encourages the use of masks indoors in public, especially in situations in which social distancing is not possible and for activities with close contact with others.  

Masking is recommended by the CDC even if you are fully vaccinated. You might choose to wear a mask regardless of the level of transmission if you have a weakened immune system or if, because of your age or an underlying medical condition, you are at increased risk for severe disease, or if a member of your household has a weakened immune system, is at increased risk for severe disease, or is unvaccinated. 

Sanitization Participation

Until further notice, students must wash their hands with soap and water for at least 20 seconds, or utilize hand sanitizer that is at least 60% alcohol, immediately prior to or upon entry to any classrooms, labs or other instructional spaces. Further, prior to, immediately following, and, as necessary, during instructional activities, students will be required to use institutionally provided sanitization supplies to disinfect the contact surfaces of any instructional equipment and/or learning spaces they utilize as directed by their instructors.

The OSUIT faculty and staff want you to be successful in your educational pursuits. If you have questions or concerns, seek help early. We are here to assist you.

Instructor

If you have questions regarding your class, talk to your instructor. Faculty members include their office hours and contact information in the class syllabus. If you cannot locate this information, set a time to meet with your instructor by speaking with him or her prior to or immediately following your class session or check with the departmental office on when the instructor may be available.

Academic Advisor

All students will benefit by conferring with an advisor on a regular basis. If you do not know your advisor or would like to learn more, talk to the Administrative Assistant for your school.

Learning & Student Success Opportunity (LASSO) Tutoring Center

Room 308, Noble Center for Advancing Technology
918-293-4855 osuit.edu/lasso

The LASSO Center offers free individual and group tutoring for a variety of courses.

Online Classroom (Canvas)

Tutorials are located at: osuit.edu/center/online-classroom/studenttutorials.php.

According to the Americans with Disabilities Act, each student with a disability is responsible for notifying the University of his or her disability and requesting accommodations. If you think you have a qualified disability and need special accommodations, you should notify the instructor and request verification of eligibility for accommodations from the Office of Academic Accommodations/LASSO Center. Please advise the instructor of your disability as soon as possible, and contact The LASSO Center to ensure timely implementation of appropriate accommodations.

Faculty have an obligation to respond when they receive official notice of a disability but are under no obligation to provide retroactive accommodations. To receive services, you must submit appropriate documentation and complete an intake process during which the existence of a qualified disability is verified and reasonable accommodations are identified. The LASSO Center is located on the 3rd floor of the Noble Center. For more information, please call 918-293-4855, email chad.spurlock@okstate.edu or go to: osuit.edu/accommodations.

OSUIT Library

Information about OSUIT’s Library and the services it provides is available online at osuit.edu/library or via phone at 918-293-5080. For current library hours go to: https://osuit.edu/library/contact.php.

Course Syllabi

It is the responsibility of each OSUIT student to read, abide by and maintain a copy of the syllabus for each course. Syllabi are available at: https://osuit.libguides.com/Syllabi.

Student Email

OSUIT uses your okstate.edu email address as a primary form of communication. Students are expected to check their OSUIT email on a frequent and consistent basis to remain informed of their official university business. If you do not use the OSUIT email system, you must redirect your okstate.edu email using the Orange Key System (okey.okstate.edu). Failure to maintain an accurate email address may result in missed or lost university communications. For email assistance contact OSUIT Technology Services at 918-293-4700. For additional information, go to: osuit.edu/ts.

Minimum Recommended Computing Specifications

Contact your academic department to learn about specific computing recommendations for the program in which you are enrolled. Some programs may require more capability. Checking with your school before purchasing new equipment is strongly suggested.

For the complete Technology Services listing, view the Technology Service Catalog.

For More Information

https://my.okstate.edu
This portal connects students to a wide range of campus services including links to student email, the library, and the online classroom (Canvas).

A primary component of OSUIT’s mission is “to prepare and sustain a diverse student body as competitive members of a world- class workforce.” Regular and consistent attendance not only aids in academic success, dependable attendance is also a requirement in today's real-world
employment; therefore, regular and consistent attendance is a requirement in all OSUIT courses. To access the full OSUIT attendance policy, go to: osuit.edu/student-attendance.

Attendance in Traditional Courses

Definitions:

Absent: Failing to attend all or a significant portion of a class or lab session.

1. Students may not be marked as absent if missing class for situations such as, but not limited to:

1. 1. participating in a required university activity such as a field trip;
   2. fulfilling a military obligation;
   3. a mandatory court appearance;
   4. death in the immediate family; or
   5. extreme illness or accident to oneself or immediate family. Instructors, at their discretion, may require proof of such events.
   6. It is the responsibility of the student to contact and inform the instructor and/or department in advance of such excused absences whenever possible.

Tardy: Arriving late to class as defined by the individual class instructor. Faculty, at their discretion, may equate three tardies to equal one absence.

Attendance in Online Courses (Online, Hybrid, Blended)

Definition:

Absent: Failing to actively participate in online coursework during a standard week timeframe for a given course.

A. Students must demonstrate attendance through active participation in the course at least once every seven (7) days. Simply logging into the course does not constitute active participation.

B. Active participation is defined as the completion of required activities such as:

1. 1.  completion of online quizzes or exams;
   2.  submission of assignments;
   3. participation in threaded discussions; or
   4. involvement in discussion questions as determined by the instructor and indicated in the course syllabus.

C. Calculations for weekly to percentage ratios

1. 1. Missing 1 of 14 weeks = 7.14%
   2. Missing 2 of 14 weeks = 14.29%
   3. Missing 3 of 14 weeks = 21.43%
   4. Missing 1 of 6.5 weeks = 15.38%
   5. Missing 1.5 of 6.5 weeks =23.08%

Attendance Procedures for Traditional & Online Courses: Early Intervention

A. Any student who misses 10% of an individual course (or earlier at faculty discretion) during a regular 14-week semester, or the equivalent portion of time in a shorter session, will have their name submitted by that course instructor to the OSUIT Early Alert System for retention intervention.
B. At the point the Early Alert is issued, the student must meet with their assigned faculty advisor or designated faculty/staff member within seven (7) academic calendar days for counseling on how to improve their attendance and academic success.

Excessive Absences

A. The University reserves the right to administratively withdraw any student from an individual course who misses 20% of that course, whether excused or unexcused, and, in the opinion of the instructor, does not have a reasonable opportunity to be successful in the course. In cases when a course is linked to a corequisite course, the University reserves the right to administratively withdraw any student who misses 20% or more of either course from both courses, regardless of
their attendance in the other course.
B. Students should be aware any of the following may impact their
financial aid:
1. being administratively withdrawn from a course;
2. dropping a course; and
3. their last date of attendance in a course.
For full details and procedures, go to: osuit.edu/student-attendance. Reference your instructor’s attendance policy for the latest information.

Changes in Class Delivery

In exceptional circumstances, such as a mandatory faculty quarantine or closure of a campus building, it may be necessary for in-person instruction to temporarily move to a distance learning format. Any changes to instructional delivery will be approved by the appropriate School Dean and communicated via the Online Classroom.

Unscheduled Campus Closures

In instances in which OSUIT must close its campus or cancel in-person instruction due to inclement weather or other emergencies, the institution’s online classes will take place as planned. Classes that normally meet in person may continue, at the discretion of faculty, via online assignments, group or one-on-one video conferencing, or other electronic/distance learning means. If necessary, missed exams or assignments may be rescheduled at times outside the normal class meeting schedule. Any such course activities will be communicated by faculty in advance of their occurrence via the Online Classroom. In addition, course clock hours may be made up by rescheduled classes, extended classes or other alternatives if determined necessary by the President. If valid, documented circumstances prohibit students from attending rescheduled synchronous online and/or oncampus sessions, faculty will provide reasonable alternative means for makeup.
In the event of an official OSUIT campus closure, notifications will be sent via the Cowboy Alert system and official university communication channels. Local television and radio stations will also be notified, but should not be relied upon for accuracy. For additional information about OSUIT’s emergency communication tools, go to: https://osuit.edu/safety/communication.php.

Students often confuse these terms:

Dropping a Course (or courses) may occur during the first three (3) to five (5) business days of the half or full semester (shorter duration courses will have a shorter drop period). This means, if one (1) or all courses are dropped during the drop period, the course(s) will be cancelled from a student’s enrollment and disappear from the transcript, and no fees or tuition will be charged. For additional information, go to: https://osuit.edu/registrar/add-drop-withdraw.php.

Withdrawing from a Course (or courses) may occur after the first three (3) to five (5) business days of the half or full semester and prior to the end of the 11th week of the full semester. This typically means, however, that you are still enrolled in at least one (1) other OSUIT course. The withdrawn course(s) will remain on the transcript with a non-punitive grade of W. The student will still be responsible for all tuition and fees associated with each withdrawn course(s). After the beginning of the 12th week of a 14-week semester, a student may withdraw from a course. A grade of W or F will be assigned by the instructor in accordance with the student’s performance in
the course(s). For more information, go to: https://osuit.edu/registrar/adddrop-withdraw.php.

Withdrawing from the University means withdrawing from all courses after the initial Add/Drop period (10 business days). This may occur until the beginning of the 12th week of class and in accordance with the withdrawal policy (see Academic Catalog, Advisor, or Registrar’s Office).
The withdrawal process is initiated with your academic advisor. All classes will remain on the transcript with a non-punitive grade of W. The student will still be responsible for all tuition and fees associated with each withdrawn course(s). For additional information and dates, go to: https://osuit.edu/registrar/add-drop-withdraw.php.

OSUIT understands students have the right to a safe campus community. OSUIT Campus Safety protects the persons and property of students, faculty, staff and visitors of OSUIT, assisting law enforcement and other emergency service providers as needed, by being the first responder to
emergencies. For more information, please go to: osuit.edu/safety.

Academic Dishonesty

Academic dishonesty or misconduct is neither condoned nor tolerated at OSUIT. Any student found guilty of academic dishonesty or misconduct shall be subject to disciplinary action. Academic dishonesty and/or misconduct includes, but is not limited to, the following actions: (1) plagiarism: the representation of previously written, published, or creative work as one’s own; (2) unauthorized collaboration on projects; (3) cheating on examinations; (4) unauthorized advance access to exams; (5) fraudulent alteration of academic materials; and (6) knowing cooperation with another person in an academically dishonest undertaking. Students are required to actively protect their work against misuse by others. For details, refer to the OSUIT Student Rights and Responsibilities Governing Student Behavior document, available online at osuit.edu/student-rights-responsibilities.

Copyright & Fair Use Policy of Course Materials

Course materials may not be published, leased, sold to others, or used for any purpose other than appropriate OSUIT-related individual or group study without the written permission of the faculty member in charge of the course and other copyright holders. This paragraph grants you a limited license giving you access to materials for this course, including PowerPoint slides, audio/video recordings, written, or other materials, for appropriate OSUIT-related educational use only. Lectures should not be recorded without permission from the faculty member and must not be further disseminated or shared.

Drug-Free Schools & Communities Act

OSUIT complies with the Drug-Free Schools and Communities Act. Students are expected to familiarize themselves with standards of conduct, applicable legal and University sanctions, health risks, and treatment options related to the use of illicit drugs and alcohol  abuse. For details, refer to the OSUIT Student Rights and Responsibilities Governing Student Behavior document, available online at osuit.edu/student-rightsresponsibilities.

Institutional Assessment

Students understand that excerpts or portions of their work may be utilized for institutional assessment purposes. The purpose of institutional assessment is for verification of student learning and program improvement. Every effort will be made to keep this  information confidential.

Online Course Interaction

OSUIT requires all online courses to include interaction between students, peers and instructors.
Our online courses use a variety of tools to build a community of learners and strengthen engagement between students and their peers, as well as between students and the instructor. Communication tools used in courses may include Discussion, Announcements, and Email. Read the syllabus completely to determine which of these methods you, your classmates and your instructor will use for interaction.

Online Student Conduct

General guidelines for student conduct while interacting within an online course include: (1) use proper language in all communications; (2) harassment of any type will not be tolerated; and (3) no jokes, insults or threats of an offensive nature. For more information, go to: https://osuit.edu/center/online-classroom/netiquette.php.

Privacy Policy

FERPA is the Family Educational Rights and Privacy Act of 1974. The essence of FERPA is to give a student the right to inspect his or her education records and to protect the privacy of these records. The statute applies to any educational agency or institution that  receives funding under any program administered by the Secretary of Education. For more information, please go to: https://osuit.edu/center/privacy-accessibility.php.

Student Conduct Education & Administration

By enrolling at OSUIT, you accept responsibility for complying with all University policies and contracts, and for local, state and federal laws on- or off-campus that relate to the University’s mission. The Student Code of Conduct educates students about their civic and social responsibilities including policies and procedures involving student misconduct. In general, the University expects students to aspire to follow and promote the Cowboy Community Standards of integrity, community, social justice, respect, and responsibility. For more information, contact the Student Conduct Office at 918-293-4912 or go to: osuit.edu/student-rights-responsibilities.

Policies & Procedures

For additional information regarding the principal policies and procedures that guide OSUIT faculty and staff members in the pursuit of university objectives and in relations with the community at large, go to: https://osuit.edu/policies-procedures/index.php.

Bursar’s Office
Grady W. Clack Center
918-293-4681 | osuit.edu/bursar
The Bursar Office bills and collects payment for tuition, fees, campus housing, and other university related charges. The Bursar Office also processes all third party sponsor billing and refunds any overpayments on students' bursar accounts.

Campus Health Services
Student Union
918-293-4946 | osuit.edu/campus-health
Campus Health Services is located in the Student Union Building and is open Monday through Friday 12:00 PM to 1:00 PM, when school is in session.

Counseling Services
Student Union, Room 142
918-293-4988 | osuit.edu/counseling
Students may occasionally experience emotional issues that interfere with their educational and personal goals. If problems do occur, counseling offers a safe way for students to address their concerns. Counselors can support students while they meet challenges,  develop new skills, understand their feelings and improve their ability to function productively.

Some people benefit from a single counseling session, while others may attend regular sessions for a brief period of time. Our time-limited services are not appropriate for serious mental health needs which require longer-term therapy. In such cases, referrals can be made to more suitable services in the community. Counseling services are free to all current OSUIT students. Sessions are confidential with a few exceptions.

Dining Services
Cowboy Café in the Student Union
918-293-4970 | osuit.edu/cowboycafe
For questions and comments about meal plans or university dining operations, contact Food & Dining Services.

Equal Opportunity Office
Title IX Coordinator
918-293-5426
OSUIT is committed to maintaining a learning environment that is free from discriminatory conduct based on race, color, religion, sex, sexual orientation, gender identity, national origin, disability, age or protected veteran status. OSUIT does not discriminate on the basis of sex in its educational programs and activities. Examples of sexual misconduct and/or sex discrimination include: sexual violence, sexual harassment, sexual assault, domestic and intimate partner violence, stalking, or gender-based discrimination.

OSUIT encourages any student who thinks that he or she may have been a victim of sexual misconduct or sexual discrimination to immediately report the incident to the Title IX Coordinator (918-293- 5456). Students may also report incidents of sexual misconduct or sex discrimination to a faculty or staff member, who is then required by federal law (Title IX) to notify the Title IX Coordinator or the Dean of Students. If a reporting student would like to keep the details confidential, the student may speak with staff in the Student
Counseling Center (918-293-4988) or one of the University’s Sexual Assault Victim Advocates (Mon-Fri 8 AM-4 PM, 918-293-4944).

Housing & Residential Life
OSUIT Residential Life
928-293-4928 | osuit.edu/reslife
For questions and comments about housing and residential life, contact the nearest Residential Life Office.

International Office
Grady W. Clack Center
918-293-4680 | osuit.edu/international
Academic, career, and personal success programs are available. Student organizations representing diverse communities and annual events are offered.

Registrar’s Office
Grady W. Clack Center
918-293-4682 | osuit.edu/registrar
The Office of the Registrar provides services related to the creation and maintenance of student academic records. We are here to assist students with enrollment, official transcript requests, degree and enrollment verification, updating personal information in the Student Information System, graduation, and other services.

Scholarships & Financial Aid
Grady W. Clack Center
918-293-4684 | osuit.edu/financial-aid
Contact the Office of Scholarships & Financial Aid to apply for financial aid or to meet with a financial aid counselor.

Student Life
Covelle Hall
918-293-4942 | osuit.edu/student-life
Get involved through student organizations and activities.

Transfer Student Services
Grady W. Clack Center
918-293-4680 | osuit.edu/admissions-criteria
This office provides undergraduate transfer students with a seamless transition to OSUIT by collaborating with various departments on campus, including the LASSO Center, the Office of the Registrar, and Financial Aid.

University Assessment & Testing
Grady W. Clack Center
918-293-5248 | osuit.edu/assessment
Campus and national tests as well as testing accommodations are provided.

Veteran & Military Services
Grady W. Clack Center
918-293-4972 | osuit.edu/military/benefits
This office provides information regarding educational benefits provided through the U.S. Department of Veterans Affairs and through the State of Oklahoma. This office works with veteran and military students (as well as their dependents) to aid them in their transition from military service to successful careers by ensuring they succeed academically through coordination of support services from both on and off-campus entities.

Wellness Center
Covelle Hall
918-293-4942 | osuit.edu/covelle
Intramurals, group fitness, exercise/weight rooms and sports clubs are among the many programs and services available through Covelle Hall.