Course Syllabus
Accounting 3314, Cost Accounting
Spring 2011 (Section 3314.001)
Instructor: Dr. Awni Zebda
Office: 365 OCNR
Phone: 825-6029
Email:
Office Hours: M/W 12:30 – 3:30 pm; or by appointment
Text: Horngren, Datar, Foster, Rajan, and Ittner Cost Accounting, 13th Edition.
Prerequisite: ACC 2301, ACC 2302
Course Description: A study of procedures and concepts in allocating the costs of firm inputs to outputs; determination and use of standard costs in the control function; profit planning and control techniques used in management decision making. The course also explores the relationship between cost accounting and other disciplines, such as economics, decision sciences and quantitative methods, behavioral sciences, and finance. Ethical issues and the effect of increased global competition and advanced technology on cost accounting will be addressed.
Assignments: Your reading and homework assignments are provided for you on an attached sheet. I urge you to read the assigned material and complete the homework prior to the appropriate class meeting. This will allow you to participate more fully in class discussion.
Evaluation Policy: Final grades are determined based on total points accumulated as follows:
Homework* 30 points
Exam I 100 points
Exam II 100 points
Exam III (comprehensive) 150 points
Total 380 points
*The problems assigned for each chapter are due the day following the completion of that chapter. Only 12 problems will be collected; collection dates will not be previously announced. Late problems will not be accepted. However, an allowance of 2 problems is provided.
Notes: 1. April 1 is the last day to drop a course with an automatic grade of W.
2. There will be no make-up exams.
3. The instructor reserves the right to amend this syllabus during the semester.
Learning Objectives:
This course requires you to think critically, solve problems, and develop accounting judgment. At the end of the course, the students will be able to 1. identify the differences between costing methods, 2. demonstrate an understanding of cost allocation methods including Activity Based Costing system, 3. use cost volume profit analysis in decision making, 4. use cost information in decision making, 5. prepare budgets for planning, 6. calculate cost variances used in performance evaluation, 7. and demonstrate an understanding of the importance of ethical standards.
Major Field Test:
The Major Field Test (MFT) is required for all students pursuing the Bachelor of Business Administration degree and will be administered in the MGMT 4388, Administrative Policy and Strategy course. To prepare for this test, business majors are advised to retain their class notes, textbooks and other relevant materials from this class and the other business core courses and to fine-tune their readiness for the MFT by completing the online MFT review available through the COB website at www.cob.tamucc.edu
Student Code of Ethics:
This course, and all other courses offered by the College of Business (COB), requires all of its students to abide by the COB Student Code of Ethics (available online at www.cob.tamucc.edu). Provisions and stipulations in the code are applicable to all students taking College of Business courses regardless of whether or not they are pursuing a degree awarded by the COB.
Americans With Disabilities Act Compliance:
The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that provides comprehensive civil rights protection for persons with disabilities. Among other things, this legislation requires that all students with disabilities be guaranteed a learning environment that provides for reasonable accommodation of their disabilities. If you believe you have a disability requiring an accommodation, please contact the Disability Services Office at (361) 825-5816 or visit the office in Driftwood 101.
If you are a returning veteran and are experiencing cognitive and/or physical access issues in the classroom or on campus, please contact the Disability Services office for assistance.
Dropping Class:
I hope that you never find it necessary to drop this or any other class. However, events can sometimes occur that make dropping a course necessary or wise. Please consult with me before you decide to drop to be sure it is the best thing to do. Should dropping the course be the best course of action, you must initiate the process to drop the course by going to the Student Services Center and filling out a course drop form. Just stopping attendance and participation WILL NOT automatically result in your being dropped from the class. April 1, 2011 is the last day to drop a class with an automatic grade of “W” this term.
Grade Appeals:
As stated in University Rule 13.02.99.C2, Student Grade Appeals, a student who believes that he or she has not been held to appropriate academic standards as outlined in the class syllabus, equitable evaluation procedures, or appropriate grading, may appeal the final grade given in the course. The burden of proof is upon the student to demonstrate the appropriateness of the appeal. A student with a complaint about a grade is encouraged to first discuss the matter with the instructor. For complete details, including the responsibilities of the parties involved in the process and the number of days allowed for completing the steps in the process, see University Rule 13.02.99.C2, Student Grade Appeals, and University Procedure 13.02.99.C2.01, Student Grade Appeal Procedures. These documents are accessible through the University Rules Web site at http://www.tamucc.edu/provost/university_rules/index.html. For assistance and/or guidance in the grade appeal process, students may contact the Office of Student Affairs.
ACC 3314.001, Spring 2011 (MW 3:30 pm -4:45 pm)
Date Chapter Assignment Homework Assignment
1/12 1 The Accountant's Role 19,20,29
1/17 No Class
1/19 2 Intro. to Costing Methods 26,32,33,37,40
1/24 2
1/26 2
1/31 4 Job Costing 24,31,38,39,40
2/2 4
2/7 5 Activity-Based Costing 34,38,39
2/9 5
2/14 3 Cost-volume Profit Analysis 19,38,39,46,47
2/16 3
2/21 Exam I
2/23 6 Master Budget & Responsibility Acct. 19,30,31,35
2/28 6
3/2 7 Flexible Budget-Direct Cost Variances 24,26,28,35,42
3/7 7
3/9 8 Flexible Budget-Overhead Variances 22,23,29,40
3/14 Spring Break
3/16 Spring Break
3/21 8
3/23 9 Costing Methods 28,30,35,37,38
3/28 9
3/30 10 Cost Estimation 16,18,25,36,37
4/4 Exam II
4/6 11 Decision Making 18,23,27,29,37
4/11 11
4/13 15 Cost Allocation 17,18,30,33,34
4/18 15
4/20 17 Process Costing 35,37,38,39
4/25 17 Process Costing 41
4/27 17
5/2 17
5/9 Final Exam (1:45 - 4:15 pm)