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Cost Accounting Horngren Study Guide document sample
Cost Accounting Horngren Study Guide document sample
ADVANCED COST ACCOUNTING 416 FALL 2002 - 6:00 CLASS Instructor: Jeanette Maier-Lytle Office Hours: MW 1:30-3:00 Office: OC 3028 T 5:00-6:00 Phone: (812) 464-1915 R 4:15-5:15 E-mail: email@example.com COURSE DESCRIPTION The theory and practice of cost accounting with emphasis on cost allocation, joint products, transfer pricing, segment performance evaluation, accounting decision models and managerial accounting problems. OBJECTIVES 1. To provide a basic understanding of the traditional cost accounting concepts, such as cost allocations, joint products, transfer pricing, performance evaluation, and accounting decision-making models. 2. To learn the “state of the art” cost management techniques, such as operation costing, backflash costing, and project control, just-in-time costing, activity based costing, accounting for the cost of quality, performance for critical success factors, and international issues. 3. To understand the limitations of current cost accounting techniques and methodologies. 4. To understand behavioral and ethical implications of cost accounting information. TEXT Required: Cost Accounting: A Managerial Emphasis, 10th Ed., Horngren, Foster, & Datar Optional: Study Guide ATTENDANCE Attendance is important and expected. The instructor will keep attendance records. More than one absence is considered excessive and will be reflected in the final grade. HOMEWORK/GROUP ASSIGNMENT Homework problems for the assigned chapters should be worked prior to coming to class. Although you may not arrive at a satisfactory solution, the thought process you go through in solving the problems will enhance your understanding when they are covered in class. Group assignments will include the analysis and presentation of the solution for a collaborative learning problem. QUIZZES Quizzes will be given at the end of the assigned chapters. TESTS Tests must be taken at the time scheduled. No make-up exams will be given. Unexcused absences from an exam will result in a grade of zero for that exam. Any points relative to an excused absence will be carried over to the final exam. The final exam will be comprehensive. PROFESSIONAL DEVELOPMENT Professional development activities will be required for this class. Professional development points may be earned by attending student organization meetings (Accounting Club, Alpha Kappa Psi, Speaking Eagles, O’Daniel Leadership, etc.), professional organization meetings (IMA, Rotary Club, etc.), plant tours, etc. METHODS 1. Lecture and classroom discussion of text material. 2. Application of text material in solving assigned problems. 3. Group discussions in solving exercises and problems in class. 4. Group presentation of computerized cases. GRADES First Exam 100 points 90% and up A Second Exam 100 points 80% - 89% B Third Exam 100 points 70% - 79% C Final Exam 150 points 60% - 69% D Quizzes 50 points Below 60% F Group Presentation 50 points Professional Development 30 points Total 580 points NOTE: Additional 10 points can be earned for superior classroom participation. ACADEMIC DISHONESTY Academic dishonesty will not be tolerated in any form and will result in a grade of “0" for the examination or assignment and possibly a failing grade in the course. The instructor may also pursue the option of starting proceedings to have a student expelled from the University for academic dishonesty. CAREER ADVISING Career advising is available through your academic advisor or any accounting professor. Please take advantage of this opportunity to have your questions answered or to discuss the career paths open to accounting graduates. THE TEACHERS’ WISDOM Chinese Proverb: “Teachers open the door, you enter by yourself.” Galileo Said: “You cannot teach a man anything; you can only help him find it within himself.” Tentative Schedule - 6:00 Class DATE READING ASSIGNMENT HOMEWORK PROBLEMS Aug 27 Introduction & 10-20, 22 Chapter 10 – Determining How Costs Behave Sept 3 Chapter 13 – Strategy, Balanced Scorecard, 13-27, 28, 29, 30 and Strategic Profitability Analysis Sept 10 Chapter 14 – Cost Allocation 14-17, 24, 32 G14-35 Sept 17 Chapter 15 –Cost Allocation : Joint 15-20, 21, 29 Products and Byproducts Sept 24 EXAM 1 (Chpts 10, 13, 14, & 15) 16-19, 24, 27 Chapter 16 – Revenues, Sales Variances, and Customer Profitability Analysis Oct 1 Chapter 17 – Process Costing 17-27, 28, 30 G17-44 Oct 8 Chapter 18 – Spoilage, Rework, and Scrap 18-21, 22, 29 Oct 15 EXAM II (Chpts 16 – 18) Oct 22 Chapter 19 – Quality, Time and The 19-18, 22, 24, 25, 27 Theory of Constraints Oct 29 Guest Speaker or Plant Tour Nov 5 Chapter 20 – Inventory Management, Just- 20-19, 30, 31, 32 In-Time and Backflush Costing G20-38 Nov 12 No Class Nov 19 Chapter 22 – Management Control 22-20, 25, 33 Systems, Transfer Pricing and Multinational Considerations Nov 26 EXAM III (Chpts 19, 20, 22) Dec 3 Chapter 23 – Performance Measurement, 23-19, 20, 22 Compensation, and Multinational G23-36 Considerations Dec 10 FINAL EXAM (Comprehensive) NOTE: Schedule is tentative and subject to change.
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