Course Description

This course is concerned with providing information to managers who direct and control business operations. The information is used primarily to analyze business problems, identify alternatives, and make appropriate decisions. This course is designed to introduce students to a variety of topics in managerial accounting and help them learn the mechanics of common managerial calculations; use spreadsheets to capture accounting data, analyze business problems, and develop alternative plans; make informed decisions; and communicate their analysis and decision effectively.

Course Objectives

After completing ACCTG 202, you should be able to do the following:

  1. Learn the mechanics of common managerial calculations.
  2. Make informed decisions and communicate your analysis and decision effectively.
  3. Use the basic concepts of managerial accounting in your professional life.
  4. Develop basic spreadsheet skills to solve business problems.
  5. Apply analysis tools and decision-making skills in your life and chosen profession.
  6. Analyze problems as part of a team.
  7. Act professionally and ethically in your professional life.

Learning Model Architecture

The course is designed around the principles of the BYU-Idaho Learning Model: Prepare, Teach One Another, and Ponder/Prove. You prepare by completing the chapter overview activities and studying the assigned reading. Teach One Another activities are designed to provide opportunities to work in small groups to better understand the material. These opportunities will be provided in homework assignments, application problems, and optional discussion board activities. You should take opportunities to ponder or reflect on the things you learn each week and report your progress. You will prove your understanding and learning on quizzes and exams. The class is focused on learning the concepts and mechanical computations required in managerial accounting and applying them to business problems. Concepts, mechanical computations, and applications will be reinforced with the learning model described above.

Course Requirements


Successful completion of ACCTG 201 (or an equivalent) with a minimum grade of C-.

Course Texts

The textbook used for this course is Introduction to Managerial Accounting (7e) by Brewer, Garrison, and Noreen.


Grading Policies


The final grade in the course is based on exams, homework, quizzes, application problems, and participation. There are no grade improvement (extra credit) projects in this class.


Letter Grade Percentage Range
A - 90–92
B + 87–89
B 83–86
B - 80–82
C + 77–79
C 73–76
C - 70–72
D + 67–69
D 63–66
D - 60–62
F <60


Due Dates

There are three weekly due dates in this course. For information on the exact dates, refer to the Calendar.

Quizzes and Exams

All instructors will be giving the same tests. The primary intent of quizzes is to give the student and the instructor an idea of how the learning is going. There is, generally, a quiz after each chapter of study. The lowest quiz score will be dropped. There are five formal exams planned. Four unit exams will be given during the semester, and a comprehensive final exam covering all content will be given at the end of the semester. Formal quizzes and exams will be administered online using Connect. Quizzes will be open book and timed. Exams will be proctored, and the use of the book, notes, pre-existing Excel models, and other Internet resources is prohibited. A blank spreadsheet may be used on the exams. Due dates for quizzes and exams can be found on the Calendar. Quizzes and exams must be completed individually.


Instead of finding a person to proctor the exam(s) in your course, BYU-Idaho has purchased an online proctoring software called Proctorio that allows you to take the test at home, at the library, anywhere without a live proctor.

Proctorio isn't a person looking at you through your webcam. Instead, it's a system of computers that keep an eye on you while you take the test. This system will work with you to record your exam whenever you are ready. Only your instructor and Testing Center administrators will have access to these recordings.

When you take your exam, you will access it like you normally would through I-Learn. Proctorio will simply use your webcam to record you during the exam. It will also record everything that is on your computer screen.


Homework will be completed using the McGraw-Hill Connect product.

Practice is essential in understanding accounting. You will have regular homework assignments during the semester.  The homework may consist of true/false, multiple choice, and problems from the text. Some problems may be algorithmic in nature, giving you a different set of numbers with the same scenario. The homework is structured to help you learn the concepts and computations in the text.

All homework assignments for each week will be open and available in McGraw-Hill Connect on the first day of class and close as scheduled. To assist you in planning, the points on each homework problem represent the estimated time, in minutes, the question should take. For example, a question worth 20 points is estimated to take 20 minutes. All homework assignments are weighted equally, regardless of the number of points per question.

You can submit your homework assignment twice before the due date, but there will be a 3% penalty for the second submission. You will only have to rework the parts of the homework you have incorrect. A "Check my work" option is available for most questions, twice per submission.  

After you have submitted the assignment two times, you will have access to the solution. The highest of both scores will be used as your final score for the homework assignment. The lowest three homework assignment scores will be dropped.

Homework assignments cannot be turned in late. After the due date has passed, you will be able to access the assignment for practice, but no score will be recorded. 

You are encouraged to work on your homework in small groups. Working together will provide opportunities to learn from your peers and share your learning with your peers. For those on campus, tutors and lab assistants are available to help with homework assignments.

Application Problems

At the end of each chapter, an application problem will be completed by each individual student. The objective of these assignments is to provide you with a real-world problem that applies the content of the chapter within a specified time-frame. As with many business problems in the real world, deadlines are important. Although the problem will be available over a two-day period to provide you with some flexibility, you will only have one hour and fifteen minutes to complete the problem once you start it. The timer cannot be stopped once you start the assignment so be sure you are ready to complete the problem when you start it. You may work in groups of three to complete these problems. The problems may be algorithmic in nature, giving you a different set of numbers with the same scenario. Application problems will be completed in McGraw-Hill Connect. The application problem assignment with the lowest score will be dropped from the final grade.


Your participation will be based on interactive presentation assignments, self-evaluation assignments, LearnSmart study modules, and/or other activities at the discretion of the instructor.

LearnSmart is a powerful study product found on Connect. The goal of LearnSmart is to help you learn the topics and concepts presented in each chapter. To do this, LearnSmart will ask a series of questions and adapt based on your strengths and weaknesses to guide you through the material you need to learn. Although these assigned activities are due at the end of each chapter, you may return to the modules throughout the course to help refresh your memory on some of the harder material.

Class Policies

Standard Code of Conduct

All students are expected to abide by the university's Honor Code, including dress and grooming standards and complete honesty in the course. Discussing the contents of a quiz or exam with another student is a violation of the Honor Code. You are expected to submit your own work, which originated during the current semester. Be cautious of sharing electronic files with others. Dishonesty may result in expulsion from the course with a failing grade (at the instructor's discretion) and other consequences as determined by the university.


Faculty Help

All email inquiries for the class must have the following at the beginning of the Subject Line: ACCTG 202 Online: [Subject]. Any emails received without this subject line may not be responded to in a timely manner, if at all. Your instructor will try to answer all email inquiries within 24 hours.

Accounting Tutor Lab

Experienced accounting students staff an Accounting Tutor Lab. Here is the location and hours of the Accounting Tutor Lab.

Q&A Support Forum

Please take full advantage of this discussion board. It is important to interact with classmates as much as possible in an online course. This should be a great resource for classmates to ask questions of each other and share insights about the topics or the class, etc. A general forum has been created for this purpose.

Classroom Textbook Publisher Resources

There are many resources provided by the publisher of the textbook. There are interactive presentations, guided examples, self-quiz and study practice tests, iPod content and much more available to help you.

University Tutors

Individual and group tutors may be available through the library on campus or the Academic Support Center. Check to see if there is a tutor specifically assigned for the online class. Otherwise, you can schedule any tutor for Accounting 202. 

Help Desk

If any technical difficulties arise throughout the course, contact the BYU-Idaho Information Technology Help Desk before contacting the instructor. 

Online Support Center

The Online Support Center is designed to help any students taking online courses at BYU-Idaho. If you have questions about any online course or any feedback concerning online courses, instructors, or online learning experiences, please contact the Online Support Center.