AC 315 Cost Accounting
F1FF 2006 FA
Tallman, Marcia R.
BS Business AdministrationMasters in Organizational Leadership
Fair Child Air Force Base
12:00 -3:00PM / Wednesday
August 21st to October 15th, 2006
3:30 - 5:00 PM
AC202 and CS140
Cost Accounting; A managerial Emphasis by Horngren, Datar and Foster, 11 edition.
Textbooks can be purchased though the MBS bookstore
Textbooks can be purchased though the Parkville Bookstore
Additional Resources: N/A
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Educational Philosophy: My educational philosophy goal is one of interactiveness based on lectures, reading, quizzes, dialogues, examinations, and homework. My goal is to give you prompt, clear, and useful feedback tohelp you become a better writer, researcher and thinker.
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 RubricClass Assessment: Students will be assessed as follows: The grading scheme is as follows for the course: Quizes 10% Hour exams( 3 each) 60% Final Exam 30% Total Grade 100% A final proctored examination will be taken in a proctored testing environment during the 8th (or 16th) week at one of the Park University sites around the country or at an alternative location. For proctored examinations, photo identification is required at the time of the test. Guidelines for selecting an acceptable proctor can be found on the Park University Website. Other Information on proctored exams: It will be the responsibility of the student to arrange for a proctor, by the 6th week of the term, who is accepted and approved by the course instructor. Approval of proctors is the discretion of the Online instructor. A proctor request form will be made available to you during the first week of class so that you can send your requested proctor to your instructor for approval. Failure to take a final proctored exam (or submit your final project for some online graduate courses) will result in an automatic "F" grade.
Course Grading Scale
Graded Work Quizes 10% ( 4 multiple Choice questions and 1 problem)
Hour Exams 60% ( 10 multiple Choice questions and 3 problems)
Final Exam 30% ( 10 multiple choice questions and 5 problems)
Total Grade 100% A = 90- 100% B = 80-89% C = 70-79% D = 60-69% F = < 60%
The instructor resevres the right to curve the final average for each student
Late Submission of Course Materials: If a student submits an assignment after a scheduled deadline, he/she will be penalized accordingly.
Classroom Rules of Conduct: Course-Specific Policies: A class week is defined as the period of time between Monday and Sunday at 12 PM CST. You may contact me through the discussion area or by email at Park. I will try to respond quickly, usually within 48 hours. Course work that is to be turned in must be submitted within the specified time. Student should use Email for private messages to the instructor and other students. The discussion area is for public messages and is viewable by all members of the class. Students are responsible for clicking on the link below and thoroughly reading each Online course policy. If you have questions about any of these policies, please contact your instructor for clarification. Online Course Policies
This course will cover chapters 1 through 23. Each chapter objectives will be covered by lecture, power point, and discussion question review.
Each class meeting we will cover 3 chapters starting August 22 with chapters 1, 2, & 3. To prepare for each class session the student will read and reviewe the end of chapter discussion questions. The student will be prepared to answer the discussion questions in class and discuss the each capters objectives.
CLASS SCHEDULE: We will cover 3 chapter per session and the chapters will be completed in order as follows:
Part One - Cost accounting fundamentals
Chapter 1 The Accountant's Role in the Organization
Chapter 2 An Introduction to Cost Terms and Purposes
Chapter 3 Cost - Volume – Profit Analysis
Chapter 4 Job Costing
Chapter 5 Activity – Bases Costing Activity – Based Management
Part Two – Tools for Planning and Control
Chapter 6 Master Budget and Responsibility Accounting (Exam)
Chapter 7 Flexible Budgets, Variances, and Management Control: I
Chapter 8 Flexible Budgets, Variances, and Management Control: II
Chapter 9 Inventory Costing and Capacity analysis
Chapter 10 Determining How Costs Behave
Chapter 11 Decision making and Relevant Information
Chapter 12 Pricing Decisions and Cost management
Chapter 13 Strategy, Balanced Scorecard, and Strategic Profitability
*****************Mid – Term (Exam 2)***************************
Chapter 14 Cost Allocation
Chapter 15 Cost Allocation: Joint Products and By products
Chapter 16 Revenues, Sales Variances, and Customer – Profitability analysis
Chapter 17 Process Costing
Chapter 18 Spoilage Rework and Scrap
Chapter 19 Quality, Time and the Theory of Constraints
Chapter 20 Inventory Management, Just-in-Time, and Backflush Costing
Part Six – Investment Decisions and Management Control Systems
Chapter 21 Capital Budgeting and Cost Analysis
Chapter 22 Management Control Systems
Chapter 23 Performance Measurement, Compensation, and Multinational Considerations
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 2006-2007 Undergraduate Catalog Page 87-89N/A
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 87N/A
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2006-2007 Undergraduate Catalog Page 89-90N/A
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 .N/A
Last Updated:8/8/2006 1:41:03 PM