TTH Classes

							Revised Reading and Assignments Schedule                                                                                                  TTH Class   9/24/2009




                                          Time table for Spring Semester 2009
  Meeting                Writing
    #         Date     Assignment Chapter(s)       Reading Topics                                              Problems to be worked in
              TTH       Due dates                                                                                      Wiley +
     1       13-Jan                    Syllabus - Introductions - methodology                                        You need to
                                                                                                                prepare these problems
     2       15-Jan                   1   Uncertainty, biases, decision quality
                                          Relevant information, Decision process

     3       20-Jan        1.26       2   Cost behaviors, Cost functions                                                2.18, 2.20

     4       22-Jan                       Regression analysis

     5       27-Jan     2.32 2.33     3   Cost - Volume - Profit analysis                                              3.16, 3.22

     6       29-Jan                       Sales mix - Margin of Safety -                                                  3.30
                                          Degree of Operating leverage

     7       3-Feb         3.32       4   Non-routine Operating Decisions                                               4.22, 4.23
                                          Relevant information - Qualitative & Quantitiative

     8       5-Feb                        Special order - Outsource - Product line/Business segment                       4.24
                                          Constrained resource(s) - Solver

     9       10-Feb        4.35       5   Job Costing - Cost Assignment & Allocation                               5.14, 5.15, 5.20


    10      21-Sep         5.33       5   Journal Entries Accounting for Spoilage - Rework - Scrap Costs
                                      6   Process Costing - Cost Assignment & Allocation                         6.19, 6.20, 6.21, 6.22

    11       17-Feb                   6   [WIP(b) & WIP(e) = 0] [WIP(e) > 0] [WIP(b) & WIP(e)>0]


    12      28-Sep                    6   Journal Entries   Accounting for Spoilage [SFAS 151]                         7-22, 7-26,

    13       24-Feb        6.30       7   AB-Management       Benefits Limitations
                                          Decision making

    14       26-Feb        7.30       8   Support Department Costs
                                          Direct - Step-down - Reciprocal methods

                    Turn in Take-
    15        3-Mar home Exam             Review


    16        5-Mar Midterm #1       1 - 8 The exam will be during your normal class period                               8.17


    17       10-Mar        8.20           Analyze Midterm 1 performance                                                9.19, 9.25

    18       12-Mar                   9   Joint and By-Product Costing
                                          Processing beyond the split-off Point

    19       17-Mar        9.19      10 Budgeting cycle - Master budget


    20       19-Mar                  10 Budgets as Benchmarks for performance, incentives, rewards
                                        The Budget Cycle - - Cash Budgeting

             24-Mar                       Spring Break                                    Spring Break

    21       26-Mar                       Spring Break                                    Spring Break

    22       31-Mar       10.24      11 Standard Costs - Variance Analysis                                             11.16, 11.17

               2-Apr                      Cost variances                                                               11.18, 11.19

    23       7-Apr        11.33           Revenue Variances


    24       9-Apr                   12 Strategic Investment Decisions


    25       14-Apr                  12 Net Present Value Analysis                                                12.16, 12-19, 12.23
                                        IRR Analysis

    26       16-Apr

    27       21-Apr                  13 Pricing Management - Target Costing


    28       23-Apr                  14 Inventory and production costs: Absorption and Variable Costing

    29       28-Apr       RCLC       15 Performance Evaluation - Responsibility accounting


    30       30-Apr                       Review - Catch-up - Evaluations                      Turn in Takehome Exam


            Dec 18th 12:00 – 2:00         ( TTH 12:00 Class ) In BUSAD D203