Syllabus Entrance
Printer Friendly
Email Syllabus

AC 315 Cost Accounting
Vickers, Zodie


Mission Statement: The mission of Park University, an entrepreneurial institution of learning, is to provide access to academic excellence, which will prepare learners to think critically, communicate effectively and engage in lifelong learning while serving a global community.

Vision Statement: Park University will be a renowned international leader in providing innovative educational opportunities for learners within the global society.
CourseAC 315 Cost Accounting DN
SemesterU1J2005
FacultyVickers, Zodie
TitleAdjunt Faculty
Daytime Phone816-260-6888
E-Mailzvickers@park.edu
zjvickers@everestkc.net
Semester DatesJune 6, 2005  to July 31, 2005
Class Days--T----
Class Time5:30 - 9:50 PM
PerquisitesAC 202 and CS 140
Credit Hours3

Textbook:
Fundamentals of Cost Accounting , Maher, et al McGraw-Hill Irwin. ISBN 0-07-301837-6


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.   Pre-requisites: AC202 or CS140.  3:0:3

Educational Philosophy:
The facilitator's educational philosophy is one of participative cooperation based on regular lectures, regular homework,  personal illustrations, and examinations.  The facilitator hopes to engage each participant so that the usefulness of costing principles and its application to routine situations can be appreciated.  Assigned homework is expected to be completed and submitted in a timely fashion.

Learning Outcomes:
1) enable Learners to prepare capital and operating budgets; 2) provide the Learners with the knowledge to determine and account for manufacturing cost variances; 3) prepare the Learner to calculate and explain break-even points; 4) allow the Learners, using various inventory methods, to journalize manufacturing transactions; 5) ensure the ability of the Learner to compile financial statements for corporate manufacturers; and 6) make the Learner capable of analyzing manufacturing financial statements using ratios and trends.

Course Assessment:
Homework, and two examinations

Grading:
Problems/Homework  700 points
Mid-term  100 points
Final exam  200 points

Late Submission of Course Materials:
No late assignments will be accepted.  In the event a learner will be absent, homework should be faxed to facilitator (913-322-6553) or e-mailed not later than 7 P.M. the day of the class missed.

Classroom Rules of Conduct:
While learning in this course is cooperative, normal rules of courtesy must be followed by keeping your side conversations at a volume which doesn't interfere with the individual who currently holds the floor, whether facilitator or fellow learner.  We request that cell phones and pagers be turned off or turned to vibrate and that if a call must be taken during the class period, the learner exit the classroom in consideration of other learners and the facilitator.  

 Class ActivitiesAssignmentsTests
Meeting - 1Introduction, Chapters 1 and 2Chapter 1: 13 and 17
Chapter 2: 45 and 47
Read Chapters 3, 4, & 5
 
Meeting - 2Discuss homework for Chapters 1 and 2
Chapters 3, 4, and 5
Chapter 3:52
Chapter 4:32
Chapter 5:3 and 31
Read Chapters 6 and 7
 
Meeting - 3Discuss homework for Chapters 3, 4, and 5
Lecture Chapters 6 and 7.  Discuss mid-term examination
Chapter 6:34
Chapter 7:20, 21, 22
Read Chapter 8
 
Meeting - 4Mid-term examination. Lecture, Chapter 8Chapter 8:21, 22Mid-term examination  
Chapters 1 through 7
Meeting - 5Review homework for Chapter 8 and mid-term
Lecture, Chapters 9 and 10
Chapter 9:25, 37, 39
Chapter 10:39,49
Read Chapters 11, 12, and 13
 
Meeting - 6Review homework for Chapters 9 and 10
Lecture, Chapters 11, 12, and 13
Chapter 11:20
Chapter 12:23,39
Chapter 13:21,23
Read Chapters 14 and 15
 
Meeting - 7Review homework, Chapters 11,12, and 13
Lecture, Chapters 14 and 15
Chapter 14:15,27
Chapter 15:15,21
 
Meeting - 8Review homework
Final examination
 Final examination
Chapters 8 through 15

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 2004-2005 Undergraduate Catalog
Page 101

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. <a href="http://www.park.edu/catalog">
Park University 2004-2005 Undergraduate Catalog</a> Page 101

Attendance Policy:
Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.

  1. The instructor may excuse absences for valid reasons, but missed work must be made up within the semester/term of enrollment.
  2. Work missed through unexcused absences must also be made up within the semester/term of enrollment, but unexcused absences may carry further penalties.
  3. In the event of two consecutive weeks of unexcused absences in a semester/term of enrollment, the student will be administratively withdrawn, resulting in a grade of "WH".
  4. A "Contract for Incomplete" will not be issued to a student who has unexcused or excessive absences recorded for a course.
  5. Students receiving Military Tuition Assistance or Veterans Administration educational benefits must not exceed three unexcused absences in the semester/term of enrollment. Excessive absences will be reported to the appropriate agency and may result in a monetary penalty to the student.
  6. Report of a "F" grade (attendance or academic) resulting from excessive absence for those students who are receiving financial assistance from agencies not mentioned in item 5 above will be reported to the appropriate agency.

Park University 2004-2005 Undergraduate Catalog Page 100

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. Park University is committed to meeting the needs of all learners that meet the criteria for special assistance. These guidelines are designed to supply directions to learners 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 American with Disabilities Act of 1990, regarding learners with disabilities and, to the extent 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
 
.

Copyright:
This material is copyright and can not be reused without author permission.