Mission Statement: Park University provides access to a quality higher education experience that prepares a diverse community of learners to think critically, communicate effectively, demonstrate a global perspective and engage in lifelong learning and service to others.Vision Statement: Park University, a pioneering institution of higher learning since 1875, will provide leadership in quality, innovative education for a diversity of learners who will excel in their professional and personal service to the global community.CourseAC 315 Cost AccountingSemesterS1R 2013 SCFacultyDaniels, Glenn P.TitleAdjunct InstructorDegrees/CertificatesMaster of Science in AccountingMaster of Business AdministrationLicensed Certified Public AccountantOffice LocationScott Air Force Base Campus - No official officeOffice HoursBy AppointmentDaytime Phone636-458-8307, call anytime between 9am (CT) and 11pm (CT)E-Mailglenn.email@example.com@msn.comWeb PageNone.Semester DatesJanuary 14, 2013 - March 9, 2013Class Days--T-R--Class Time5:00 - 7:30 PMCredit Hours3Textbook: Horngren, C. Foster, G., "Cost Accounting: A Managerial Emphasis", 14th edition, 2008, Pearson Prentice Hall
ISBN 9780136126638Textbooks can be purchased through the MBS bookstoreTextbooks can be purchased through the Parkville BookstoreAdditional Resources: 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 firstname.lastname@example.org or call 800-927-3024Resources for Current Students - A great place to look for all kinds of information http://www.park.edu/Current/.http://www.businessbookmall.com/Managerial%20Accounting%20Videos.htm#Lecture_11,_Cost_Behaviorhttp://www.youtube.com/watch?v=m4P1J60H0yUCourse Description: AC315 Cost Accounting: 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 a job order, process, and standard cost system. Prerequisite: AC202 and CS 140 3:0:3Educational Philosophy: The class consists of lectures, presentations, classmate interaction and problem solving. Regular references to practical experience and how to apply concepts analytically.
Learning Outcomes: Core Learning OutcomesPrepare capital and operating budgets.Determine and account for manufacturing cost variances.Calculate and explain break-even points.Using various inventory methods, journalize manufacturing financial transactions.Compile financial statements for corporateCore Assessment: 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:
Percent of Total
AC 315 Cost Accounting
S1R 2013 SC
Daniels, Glenn P.
Master of Science in AccountingMaster of Business AdministrationLicensed Certified Public Accountant
Scott Air Force Base Campus - No official office
636-458-8307, call anytime between 9am (CT) and 11pm (CT)
January 14, 2013 - March 9, 2013
5:00 - 7:30 PM
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville 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/.
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:
900 – 1000
800 - 899
700 - 799
600 - 699
0 - 599
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: Mutual respect.
Chapters 1 and 2
First night of class
3-38 to 3-42
First class of week two
Chapters 4, 5, 6 and 17
4-28, 5-33, 6-28, 17-38
First class of week three
Chapters 7, 8 and 9
7-40, 8-33, 8-34, 9-24, 9-25
First class of week four
Chapters 10, 11 and 12
10-31, 10-40, 11-34, 11-36, 12-30
First class of week five
Chapters 13, 14, 15 and 16
14-32, 14-34, 15-27, 16-30, 16-32
First class of week six
Chapters 18, 19 and 20
18-36, 19-33, 20-29, 20-34
First class of week seven
Chapters 21, 22 and 23
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 95-96
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 95
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 98
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 .
Additional Information:Any element of this syllabus is subject to change at the discretion of the instructor.
Last Updated:12/13/2012 8:22:50 PM