COURSE SYLLABUS
Spring 2009
Course: Cost Accounting Section #: ACC 2333_290 Call #:30093
Day(s) and Time(s): Internet Start and end dates: 01/12/09 – 05/08/09
Room No.: Internet Course format: Self-paced and Experiential learning
Instructor: Robert C. Patterson Office Hours: By Appointment
Office Email: Office Phone: 918.595.7439
TO CONTACT THE DIVISION OFFICE:
Division: Business & Information TechnologyAssociate Dean: Mr. Thomas Mancino
Office: NE 2372
Phone Number: 918.595.7439 / TO CONTACT ACADEMIC & CAMPUS SERVICES:
Director: Dr. Mike Limas
Office: NE A151
Phone: 918.595.7473COURSE PRE-REQUISITE
ACC 2223 Managerial Accounting
NEXT COURSE(S) IN SEQUENCE
None
TEXTBOOK AND OTHER MATERIALS
Title: Cost Accounting: Foundations and Evolutions
Author: Kinney, Prather-Kinsey, and Raiborn
Publisher: South-Western (www.swlearning.com)
Edition: Seventh Edition (ISBN-13: 978-0-324-56055-8)
(ISBN-10: 0-324-56055-9)
Textbooks and supplies may be purchased at: Northeast Campus Bookstore
1st Floor Student Center
3727 East Apache
918.595.7425
CATALOG DESCRIPTION
Basic principles and procedures of cost accounting and cost control in both service and manufacturing
organizations. Examined through a study of job order and process cost procedures, standard costs,
variance analysis, budgeting, and both backflush costing and activity-based costing techniques.
COURSE OBJECTIVES What the student should be able to do after the study of cost accounting:
Recall: Ability to recognize the definitions of basic terminology and recite facts
and procedures.
Comprehension: Ability to make inferences or draw conclusions on knowledge of terminology,
facts, and procedures.
Application: Ability to perform procedures, make calculations, or prepare financial/cost
reports based upon a straight-forward presentation of the facts of the situation.
Analysis: Ability to deal with the interrelationships inherent in the facts of the situation.
ACC 2333-290 Cost Accounting Page 2
Call No. 30093
TEACHING METHODS
The class structure will be an individually-paced instruction (internet class) with assigned homework, preparation of Microsoft Excel worksheets, and periodic examinations. The use of Personal Trainer (External link in Blackboard) may help in understanding the practical application of cost management accounting techniques.
EVALUATION TECHNIQUES
The evaluation of each student will be based upon that person's performance on: (1) four examinations,
(2) the assigned homework, and (2) submission of electronic spreadsheets. Examinations will be composed
of both problems and multiple-choice questions. Essays, if any, will be graded on proper punctuation,
spelling, and syntax as well as content.
The grading scale will be as follows:
A = 90 - 100%
Formal examinations [2] 200 points each B = 80 - 89
Exercises/Problems [28] 25 points each C = 70 - 79
Online Quiz (12) 50 points each D = 60 - 69
Total points 1700 points F = < 60%
Check https://bb.tulsacc.edu during the semester for your grades and class averages.
Note: An “I” or incomplete will not be given in this class.
COURSE WITHDRAWAL: The deadline to withdraw from a course shall not exceed 3/4 the duration of any class. Contact the Counseling Office at any TCC campus to initiate withdrawal from a course (“W” grade) or to change from Credit to Audit. Check the TCC Academic Calendar for deadlines. Students who stop participating in the course and fail to withdraw may receive a course grade of “F,” which may have financial aid consequences for the student.
COMMUNICATIONS:
Email communications: All TCC students receive a designated “MyTCC” email address (ex: ). All communications to you about TCC and course assignments will be sent to your MyTCC email address; and you must use MyTCC email to send email to, and receive email from, the instructor regarding this course.
Inclement Weather: TCC rarely closes. If extreme weather conditions or emergency situations arise, TCC always gives cancellation notices to radio and television stations. This information is also posted on the TCC website (www.tulsacc.edu).
GENERAL EDUCATION GOALS: General Education courses at TCC ensure that our graduates gain skills, knowledge, and abilities that comprise a common foundation for their higher education and a backdrop for their work and personal lives. TCC’s General Education goals are: Critical Thinking, Effective Communication, Engaged Learning, and Technological Proficiency.
CLASSROOM ETIQUETTE: Open and mutually respectful communication of varied opinions, beliefs, and perspectives during classroom or online discussion encourages the free exchange of ideas that is essential to higher learning and to the ability to learn from each other. Use of any electronic device is at the discretion of the instructor.
SYLLABUS CHANGES: Occasionally, changes to the syllabus may be necessary. Students will be notified of any changes to the syllabus in writing.
STUDENTS WITH DISABILITIES: TCC provides accommodations for qualifying students in compliance with the Americans with Disabilities Act. For information, students may contact the disabled Student Resource Center, 918-595-7115, or the Resource Center for the Deaf and Hard of Hearing, 918-595-7428V, 918-595-7434TTY.
ACADEMIC DISHONESTY: Academic dishonesty (cheating) is defined as the deception of others about one’s own work or about the work of another. Academic dishonesty or misconduct is not condoned or tolerated at campuses within the Tulsa Community College system. Tulsa Community College adopts a policy delegating certain forms of authority for disciplinary action to the faculty. Such disciplinary actions delegated to the faculty include, but are not limited to, the dismissal of disrespectful or disorderly students from classes. In the case of academic dishonesty a faculty member may:
§ require the student to redo an assignment or test, or require the student to complete a substitute assignment or test;
§ Record a "zero" for the assignment or test in question;
§ Recommend to the student that the student withdraw from the class, or administratively withdraw the student from the class;
§ Record a grade of "F" for the student at the end of the semester.
Faculty may request that disciplinary action be taken against a student at the administrative level by submitting such request to the Dean of Student Services.
INSTITUTIONAL STATEMENT: Each student is responsible for being aware of the information contained in the TCC Catalog, TCC Student Handbook, Student Code of Conduct Policy Handbook, and semester information listed in the class schedule. All information may be viewed on the TCC website:
ATTENDANCE POLICY: Attendance is the responsibility of the student. Non-attendance does not constitute formal withdrawal. Withdrawal is the responsibility of the student. Please discuss any academic matters (i.e., drop or audit) with the instructor before taking action. I realize that you have a significant investment in both time and money in your education.
LATE ASSIGNMENTS AND MAKE-UP TEST POLICY: Make-up examinations will be given at the Counseling and Testing Center - Northeast Campus. Make-up examinations must be completed within two (2) days of the originally scheduled examination (note: The final examination must be completed by May 2, 2009).
COPYRIGHT NOTICE: Any software described and utilized in this course is furnished under a license or nondisclosure agreement with various corporations. The software may be used only in accordance with the terms of the agreement. It is against the law to copy this software on magnetic tape, disk, or any other medium for any purpose.
ACC 2333-290 Cost Accounting Call No. 30093
COURSE OUTLINE
Spring 2009
Date Readings Homework Assignments
January 12 - 17 Chapter 1 E1-19, E1-32
19 - 24 Chapter 2 E2-39, E2-43, E2-50
26 - 31 Chapter 3 E3-11, E3-16, E3-22, E3-24
February 2 - 7 Chapter 3 E3-29, E3-48
9 - 14 Chapter 4
16 - 21 Chapter 5
23 - 28 Chapter 6
March 2 - 7 Chapter 7
9 - 14 Chapter 7
16 - 21 Spring Break (but keep studying)
23 - 28 Chapter 8
March/April 30 - 4 Chapter 9
6 - 11 Chapter 9
13 - 18 Chapter 10
20 - 25 Chapter 10
April/May 27 - 2 Final Examination
.This schedule is tentative and subject to change.
E: Denotes chapter exercise (submit your solution by e-mail)
P: Denotes chapter problem (submit your solution by e-mail)
Online quizzes: Go to Textbook website, Locate the Chapter, then select Online Quiz
Examinations: Will be given at Tulsa Community College’s Testing Centers.
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