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 AccountingSemesterF1HH 2011 PAFacultyColter, Gerald R.TitleInstructorDegrees/CertificatesMaster of Management – Troy State UniversityB.S. Accounting – Illinois Wesleyan UniversityCertified Public AccountantOffice LocationTBDOffice HoursBy AppointmentDaytime Phone937-626-2957 CellE-Mailgerald.firstname.lastname@example.orgSemester DatesAugust 15 - October 9, 2011Class Days----WEDNESDAY--Class Time5:30 - 10:30 PMPrerequisitesAC202 and CS140Credit Hours3Textbook: Cost Accounting: A Managerial Emphasis, 13th edition by Horngren / Foster / Datar / Rajan / Ittner. Prentice Hall, 2009.
You can find the book at the Park Bookstore for WPAFB at http://bookstore.mbsdirect.net/vb_buy.php?action=chooseadoptions&csid=q2a0cutomda0cukcmadmkmoqd&vchi=1
ISBN-10: 0-13-612663-4 / ISBN-13: 978-0-13-612663-8
REQUIRED: Read each chapter and complete assigned homework.
Attached to the syllabus are (1) the homework sheet, (2) the problems and solutions for the first two chapters, and (3) PowerPoint slides for the first two chapters. You will receive the rest of the problems/solutions and PowerPoint slides on a disk on the 1st day of class.
You are required to bring with you to class (1) the PowerPoint slides and (2) the homework solutions for problems assigned. We will work these problems in class. Please bring all of these printouts to class with the problems worked—this will be part of your participation grade.
AC 315 Cost Accounting
F1HH 2011 PA
Colter, Gerald R.
Master of Management – Troy State UniversityB.S. Accounting – Illinois Wesleyan UniversityCertified Public Accountant
August 15 - October 9, 2011
5:30 - 10:30 PM
AC202 and CS140
ISBN-10: 0-13-612663-4 / ISBN-13: 978-0-13-612663-8
Textbooks can be purchased through the MBS bookstore
McAfee Memorial Library - Online information, links, electronic databases and the Online catalog. Contact the library for further assistance via email or at 800-270-4347.Career Counseling - The Career Development Center (CDC) provides services for all stages of career development. The mission of the CDC is to provide the career planning tools to ensure a lifetime of career success.Park Helpdesk - If you have forgotten your OPEN ID or Password, or need assistance with your PirateMail account, please email email@example.com or call 800-927-3024Resources for Current Students - A great place to look for all kinds of information http://www.park.edu/Current/.
To foster a learning environment that enables the learner to realize his/her greatest potential. Specifically, this class teaches the learner to think critically; to communicate clearly; and to take ownership for his/her learning.
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:
Examinations, homework assignments, and attendance/class participation.
Grades will be computed using the following scale:
90 –100 = A
80 –89 = B
70 –79 = C
60 –69 = D
< 60 = F
Final Grades will be determined based upon the following:
Three exams: 30% each = 90%
Homework: 10% = 10%
Total = 100%
The course grade for students will be based on the overall average of homework and tests taken during the course in accordance with the weighting of the various requirements as stated in the syllabus.
All final exams in all School of Business courses will be comprehensive and will be closed book and closed notes. They will constitute 30% of the total course grade and will not be a take-home exam. They will be completed during the test week in the period designated by the registrar or by the Proctor in the case online courses. If calculators are allowed, they will not be multifunctional electronic devices that include features such as: phones, cameras, instant messaging, pagers, and so forth. Electronic Computers will not be allowed on final exams unless an exception is made by the Dean of the School of Business.
Classroom Rules of Conduct: Faculty members are expected to dismiss students whose behavior is detrimental to good order in the classroom. Such behavior includes, but is not limited to, the use of abusive or obscene language, attending the class under influence of drugs or alcohol, etc. Students who are dismissed from class may be given failing grades, suspension, or expulsion from Park University. Students whose behavior, either verbal or written, is detrimental to the good order of Park University may be subject to disciplinary action ranging from suspension to expulsion from Park University. Students who exhibit abusive or obscene language or behavior toward administrative personnel or support staff are also subject to suspension or expulsion from Park University. Other rules:
1. Respect the instructor's decisions/requirements.
2. Respect other learners.
3. Participate in classroom discussions/exercises.
4. Take ownership and complete assignments by given deadlines.
5. Notify instructor of any possible absences or missed deadlines.
Ch. 2: An Introduction to Cost Terms and Purposes
Ch. 3: Cost-Volume-Profit Analysis
Ch. 4: Job Costing
Ch. 5: Activity-Based Costing & Activity-Based Management
Ch. 6: Master Budget and Responsibility Accounting
Exam Ch. 2 –6
Ch. 7: Flexible Budgets, Variances, and Management Control: I
Ch 8: Flexible Budgets, Variances, and Management Control: II
Ch. 9: Inventory Costing and Capacity Analysis
Ch. 11: Decision Making and Relevant Information
Ch. 12: Pricing Decisions and Cost Management
Exam Ch 7 –12
Ch. 16: Cost Allocation: Joint Products and Byproducts
Ch. 17: Process Costing
Ch. 22: Management Control Systems, Transfer Pricing, & Multinational Considerations
Ch. 23: Performance Measurement, Compensation, & Multinational Considerations
Chap 1 - 24
Chap 1 - 24
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 students and faculty members are encouraged to take advantage of the University resources available for learning about academic honesty (www.park.edu/current or http://www.park.edu/faculty/).from Park University 2011-2012 Undergraduate Catalog Page 93
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. from Park University 2011-2012 Undergraduate Catalog Page 93
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2011-2012 Undergraduate Catalog Page 96
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 .
Attachments:PowerPoint Ch2PowerPoint Ch3Problems Ch2Problems Ch3Homework Cost AccountingHomework Cost AccountingHomework Cost AccountingHomework Cost AccountingHomework Cost AccountingHomework Cost AccountingRubric
Last Updated:7/19/2011 6:04:02 PM