ACCT305 - Cost Accounting
Central Washington University
Dr. MaryAnne Atkinson
Spring, 2012

 

Required Textbook: Cost Accounting, 14th edition, by Horngren, Datar, and Rajan


Class time: Tuesday, Thursday,  12:40 - 2:50 p.m.
Office hours: Tuesday, Thursday,  4:30-5:30 pm, and by appointment
Office: SQL, Room 302F
Office telephone: (509) 963-3885
Office fax: (425) 640-1488
Email address: atkinsom@cwu.edu
Home Page:
www.cwu.edu/~atkinsom

 

Course Description:

A continuation and review of management accounting concepts and techniques that allow accounting managers to obtain and report key data for planning, costing and decision-making purposes.

 

Course Objectives:

The objective of the course is to provide students with an exposure to cost accounting techniques in order to cost products, make management decisions, and evaluate performance.  After completing this course, students should understand and be able to discuss the following topics:

1.  Pricing decisions and cost management

2.  Cost allocation and variance analysis

3.  Budgets, feedback loops and operational control

4.  Cost volume profit analysis for targeted income

5.  Management control systems and transfer pricing

6.  Performance measurement and compensation

 

Evaluation:

Students will be graded on their performance based on the schedule below (a curve will be used adjusting total points).  Total points possible in these areas are:

 

Homework                      9        90      9 @ 10 Points each (Drop 2)

Quizzes                           10      500     10 @ 50 Points each (Drop 2)

Exams                             2        300     150 Points each

Midterm                          1        200

Final                               1        225

Total                                        1315

 

If a make-up exam is necessary, you'll be required to provide proof of the emergency and a make-up exam can be scheduled.  This exam may not be the same as the exam given on the scheduled day.  There is an allowance to miss two quizzes or to have the lowest two quizzes dropped.

 

The course will be graded on a point standing, as shown below.

 

Percent                  Grade                    Percent        Grade

92-100                   A                           72-76            C

89-91                     A-                          69-71            C-

87-88                     B+                         67-68            D+

82-86                     B                           62-66            D

79-81                     B-                          59-61            D-     

77-78                     C+                         Below 59        F

 

-The above grading policy is based on the student’s strict observance of WAC 106-102---STUDENT JUDICIAL CODE, especially Part II, Sub-part B, regarding ACADEMIC DISHONESTY. A student who is in violation of the Code WILL RECEIVE A GRADE OF "F" IN THIS CLASS, and will be subject to further disciplinary action in accordance with University Policy (WAC 106-72-005).

 

 

Syllabus

 

Date            PowerPoint            ACCT305                           Problem/Exercise                   Tests

Tue

Mar. 27        Ch 1                      Intro. + Chapter 1                   None                                None

 

Thurs

Mar.   29      Ch. 2                     Chapter 2                                                                      Quiz Ch. 1

 

Tue

Apr. 3          Ch. 3                     Chapter 3                        Problem 2-29                           Quiz Ch. 2

 

Thurs

Apr. 5                                       Review Ch., 1, 2, 3            Exercise 3-26                         Quiz Ch. 3

 

Tue

Apr. 10                                                                                                                            Exam 1

 

Thurs

Apr. 12         Ch 4                      Chapter 4                                       

 

Tue

Apr. 17         Ch. 5                     Chapter 5                        Exercise 4-21                           Quiz Ch. 4

 

Thurs

Apr. 19         Ch. 6                     Chapter 6                       Exercise 5-25                             Quiz Ch. 5

 

Tue

Apr. 24                                      Review Ch. 4, 5, 6          Exercise 6-23                            Quiz Ch. 6

 

Thurs

Apr. 26                                                                                                                          Midterm

 

Tue

May 1           Ch 7                      Chapter 7                                          

 

Thurs

May 3           Ch. 8                     Chapter 8                            Exercise 7-19                          Quiz Ch. 7

 

Tue

May 8           Ch. 9                     Chapter 9                             Exercise 8-20                          Quiz Ch. 8

 

Thurs

May 10                                      Review Ch 7, 8, 9                Exercise 9-21                          Quiz Ch. 9

 

Tue

May 15                                                                                                                              Exam 2

 

Thurs

May 17         Ch 10                     Chapter 10                                            

 

Tue

May 22         Ch. 11                    Chapter 11                              Exercise 10-24               Quiz Ch. 10

 

Thurs

May 24         Ch. 12                    Chapter 12                               Exercise 11-20                  Quiz Ch. 11

 

Tue

May 29                                      Review for final                        Exercise 12-25               costQuiz Ch. 12

 

Thurs

May 31                                      Study Day

                  

Tues.

Jun. 5                                                                                                                           Final

 

Mon.

Jun. 11                                     Grades Posted