Linfield College
Course Syllabus
Spring Term 2007Course:
BUS 461
Cost Accounting (computer mediated)
3 credit hoursInstructor:
Robert Daoust, MBA, MS, PHR, CCP
voice mail: (503) 723-3075 (West Linn, Oregon)
e-mail: Use Web CT e-mail ( best method for communication).Course Description :
Accounting to meet internal management needs for planning and control. Cost accounting systems and procedures, analyses of costs and variances and the integration of cost accounting into the overall accounting system.Course Prerequisites:
BUS 261 Managerial Accounting
MAT 130 Introduction to Statistics
CSC 120 Microcomputer ApplicationsCourse Objectives:
This course is Cost Accounting and its purpose is to introduce students to the field of management account and techniques. This course includes the essential characteristics of Cost Accounting: (a) Provides key data to managers for planning and controloling. (b) Provides skills for costing products, services, and customers. (c) Focus on cost accounting will help managers make better decisions. (d) Provides managerial tools for business strategy and implementation.
Instructional Materials:
1. Textbook
Cost Accounting: A Managerial Emphasis
12 th edition 2006
Horngren, Datar and Foster
Prentice-Hall
ISBN 0-13-149538-0
The textbook can be purchased at the bookstore or online at:
www.linfieldbookstore.com
2. Software
Microsoft Excel and/or Microsoft Word. You will also need to get the free download of Adobe Acrobat Reader. Go to www.acrobat.com and click on "Get Adobe Reader."
Course Requirements:
During the term we will cover the following chapters of the textbook:
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-Based Costing and Activity-Based Management
Chapter 6: Master Budget and Responsibility Accounting
Chapter 9: Inventory Costing and Capacity Analysis
Chapter 10: Determining How Costs Behave
Chapter 11: Decision Making and Relevant Information
Chapter 14: Cost Allocation, Customer-Profitability Analysis and Sales Variance Analysis
Chapter 15: Allocation of Support Department Costs, Common Costs and Revenues
Chapter 17: Process Costing
For each chapter we cover students will be required to:
1. Read and understand the materials in the textbook
2. Prepare a solution (in MS Excel or MS Word) to a selected problem from the textbook and send to me via the Homework In-Box tool.
3. Take an online quiz (multiple choice)
In addition, students will take (online) a midterm exam and a final exam.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Introductory assignments
During the first week of the term I will assign 4 simple exercises (not graded). These exercises are designed to help you learn how to use some of the tools within WebCT.
The exercises include:
1. Student Introduction (using the Discussion Board)
2. Message to the instructor (using Private Mail)
3. Week01 Quiz (using the online quiz tool)
4. Practice assignment (using the Homework In-Box)
Chapter quizzes : There are 12 online quizzes (1 for each chapter). Each quiz contains 10 multiple choice questions worth 1 point each. You will have 45 minutes to complete each quiz. Some of the questions are taken from the optional non-graded self-quiz; others are new questions.
Problems from the text : For each chapter I will assign a problem from the text. Each assignment is worth 20 points. Your solutions are to be prepared in MS Excel and submitted to me via the Homework In-Box. Here's how I grade them:
1. Submitted and complete = 20 points
2. Submitted but not complete = 10 points
3. Not submitted = 0 pointsThus, the key is to complete the problem (even if it is not perfect) and submit it on time. Don't stress on whether or not you have the exact right answer. I will post the authors' master solution the following week so that you can compare your solution to theirs. Then use your corrected solution when studying for the midterm and final exams . NOTE: Assignments not submitted by the posted due date will NOT be accepted for credit.
Midterm and final exams: These exams (taken online) will contain 40 multiple choice questions. Some of the exam questions are taken from the chapter quizzes; others are new questions. You will have 3 hours to complete the exams. Chapters covered are:Midterm chapters 1 - 6
Final chapters 9, 10, 11, 14, 15 & 17
Grading Criteria :
Grades are awarded based on the total number of points earned by completing the major assignments.
540 and above A
480 - 539 B
420 - 479 C
360 - 419 D
359 and below F
special cases I (Incomplete)
(A grade of I may be given when the quality of work has been satisfactory but some MINOR BUT ESSENTIAL requirement of the course has not been completed. If the work is not completed within a year, the grade will change to F) .
I grade this way so as to make the course non-competitive and to encourage collaboration, as much as that is possible in an online course. I especially encourage students to contact each other to share ideas from the textbook, to prepare for exams and quizzes and to work out solutions to the exercises and problems. You are not competing against your classmates, only yourself.
Also, I do not assign + or - grades. However, if you are within 5 points of the next highter grade, I will give you the higher grade. For example, a student who earns 535 points will receive an A. However, a student who earns 534 points will receive a B and not a B+.
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accommodation
If you have a disability and need an accommodation, please contact me via Private Mail. Students requesting accommodations must provide documentation of disability and should work through their advisor or The Director Of Learning Support Services at Linfield.Academic Integrity
Students of Portland Community College are expected to behave as responsible members of the college community and to be honest and ethical in their academic work. PCC strives to provide students with the knowledge, skills, judgment, and wisdom they need to function in society as educated adults. To falsify or fabricate the results of one's research; to present the words, ideas data, or work of another as one's own; or to cheat on an examination corrupts the essential process of higher educationMiscellaneous:
Students who have not communicated with me via email, voice mail or in person by the end of the second week of the term will be automatically dropped from the class.