AC 315 Cost Accounting
U1J 2006 DN
816-260-6888 (7:30 A.M. to 5:30 P.M.)
June 5 through July 30, 2006
5:30 - 9:50 PM
AC201 & CS140
Textbook: Fundamentals of Cost Accounting, Maher et al McGraw-Hill Irwin
Course Description: A study of the basic principles of cost accounting applied to manufacturing, merchandising, and service businesses. Emphasis is on various accepted cost methods such as job order, process, and standard cost system. Prerequisites: AC202 and CS140. 3:0:3
Educational Philosophy: The facilitator's educational philosophy is one of participative cooperation based on regular lectures, examples from the text and other materials and the facilitator deems appropriate, and regular homework and examinations. Assignments are expected to be completed and submitted when due without exception.
Learning Outcomes: Core Learning Outcomes
The test examines each learning outcome with 20 questions. Eighteen multiple-choice questions will be based upon a distribution of critical thinking concepts applied to a learning outcome. Two questions will examine a communication/writing component. Each question will be weighted as 5 points.
Link to Class RubricGrading: 22 homework assignments worth 50 points each, total 1100 points
mid-term examination 150 points
final exmination 250 points
1350 - 1500 points A
1185 - 1349 points B
1035 - 1184 points C
900 - 1034 points D
Below 900 points F
Late Submission of Course Materials: There is no exception to the non-acceptance of late assignments. Because assignments are included in the syllabus, assignments are known in advance, hence learners have the opportunity to prepare and submit all course work on a timely basis.
Classroom Rules of Conduct: Normal rules of courtesy must be followed by keeping any side conversations at a volume which doesn't interfere with the individual who currently holds the floor, whether facilitator or fellow learner. Cell phones and pagers should be set to vibrate mode or turned off. If a call must be taken, the call recipient is requested to quietly leave the classroom.
Course Topic/Dates/Assignments: June 6/Introduction, Chapters 1 and 2/Chapter 1:13 and 21; Chapter 2:45 and 47; read chapters 3 and 5
June 13/Discuss homework for Chapters 1 and 2; Chapters 3 and 5/Chapter 3:52; Chapter 5:3 and 26; Read Chapters 6 and 7
June 20/Discuss homework for Chapters 3 and 5; Chapters 6 and 7; discuss mid-term examination/Chapter 6:31; Chapter 7:20, 21; Read Chapter 8
June 27/Lecture, Chapter 8; Mid-term examination, Chapters 1 through 7/Chapter 8:21, 25; Read Chapters 9 and 10
July 8/Review homework for Chapter 8 and mid-term exam results;Chapters 9 and 10/Chapter 9:25,37;10:39, Read Chapters 11 and 12
July 11/Review homework for Chapters 9 and 10; Chapters 11 and 12/Chapter 11:20; 12:23, 39, Read Chapters 13 and 15
July 18/Review homework for Chapters 11 and 12; Chapters 13 and 15; final examination information/Homework: 13:21, 23; 15:15, 21
July 25/Final examination; homework for Chapters 13 and 15 due!
Academic Honesty:Academic integrity is the foundation of the academic community. Because each student has the primary responsibility for being academically honest, students are advised to read and understand all sections of this policy relating to standards of conduct and academic life. Park University 2005-2006 Undergraduate Catalog Page 85-87
Plagiarism:Plagiarism involves the use of quotations without quotation marks, the use of quotations without indication of the source, the use of another's idea without acknowledging the source, the submission of a paper, laboratory report, project, or class assignment (any portion of such) prepared by another person, or incorrect paraphrasing. Park University 2005-2006 Undergraduate Catalog Page 85-87
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2005-2006 Undergraduate Catalog Page 89
Disability Guidelines:Park University is committed to meeting the needs of all students that meet the criteria for special assistance. These guidelines are designed to supply directions to students concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, regarding students with disabilities. In the case of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Additional information concerning Park University's policies and procedures related to disability can be found on the Park University web page: http://www.park.edu/disability .
Last Updated:6/6/2006 10:26:01 AM