This course is designed for the student in the Accounting Program who desires additional knowledge and skills in this area and wish to improve their accounting knowledge and skill for personal use, job improvement or as preparation for job qualification. This course is normally taken in the second year after successful completion of the first year of college accounting and Cost Accounting I.

In this course, you will learn advanced topics concerned with determining the costs of products and/or services and the provision of accounting information for the management functions of planning, control and decision making.

Major topics include:

• Standard Costing and Variances
• Responsibility Accounting
• Capital Expenditures
• Target Costing

The following are prerequisites for this course:

• ACC 211 Principles of Accounting I
• ACC 212 Principles of Accounting II
• ACC 231 Cost Accounting I

If you complete this course and do well, you will be able to:

• Compute variances.
• Prepare captial budget analysis.
• Use accounting information in Decision Making.

The required textbook for this course is:

• Managerial Accounting - Creating Value in a Dynamic Business Environment, 7 th ed., by Ronald W. Hilton, McGraw-Hill Irwin. 2005.

For information on how to order your textbooks, go to http://eli.nvcc.edu/books/

Your course grade will be determined according to the following percentages.

Please note that you must also pass at least two (2) exams of the three (3) exams in order to pass the course, regardless of your scores on the other assignments.

Your final grade will be based on the following scale.

There are three (3) online proctored exams in this course. The exams be taken in one of the five NVCC campus Testing Centers.

For Testing Center locations, hours of operation and policies, click here.

For information on taking exams outside of the metropolitan area, click here.

This is an Extended Learning Institute (ELI) course. ELI courses differ from campus courses in several important ways, including enrollment dates, communication with faculty, assignment completion requirements, and exams. You must follow ELI's policies and procedures if you take this course. Read (or review) ELI's Policies and Procedures before you begin the course. If you have questions, call ELI at (703) 323-3347 or (888) 435-6822.

I am here to help you succeed in this course. Although we will interact regularly on your assignments and exams, occasional questions or problems may arise. Here's how to contact me when they do.

• BY EMAIL: bgershman@nvcc.edu
• BY HOME TELEPHONE (also voice mail): 540-372-6671
• BY ELI TELEPHONE: (703) 323-3347

• MY WOODBRIDGE CAMPUS OFFICE HOURS: By Appointment
  

1. Use your web browser to connect to http://www.nvcc.edu/bbstart. Follow the directions to determine your email, Blackboard and VIVA account user names and passwords.
2. Access your email account and make sure you know how to use it; you will be required to use this account for all course-related email.
3. Log on to Blackboard at http://learn.vccs.edu.
4. Click on this course under "My Courses." Review the entire course to make sure you understand what will be required of you. Then start completing the assignments.

Please note that account generation takes approximately one week from the time of your paid registration. If you cannot log on after one week, contact the IT Help Desk. If you can log on to Blackboard, but your course isn't listed, please contact ELI or your instructor.