Hendricks, Arthur - School of Accounting

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Cost Accounting – A Managerial Emphasis, 13th Edition, Horngren, Datar, Foster, ... Solutions to Assignments: We will discuss solutions to assignments in the ...
Accounting 6347 Cost Accounting Theory and Practice Arthur G. Hendricks, Ph.D., CPA Professor ED114 Tuesday 7:00 PM to 10:00 PM

Term:

Spring, 2011

Required Text

Cost Accounting – A Managerial Emphasis, 13th Edition, Horngren, Datar, Foster, Rajan and Ittner

Course Website

http://faumba.net This course is supported by eCollege. It is important that you keep your email address up to date in your eCollege profile. You will be responsible for announcements sent to your email address.

Course Objective

This is a foundation graduate course of theory and practical applications of cost accounting. First, we review traditional and innovative product costing procedures. Then, we will examine some standard techniques and theories for using costing information in decision making. Finally, we will learn tools for planning, control and performance evaluation.

Class Grading

Grading for the course will be assigned based on the following weighting: Homework and Participation

20%

Midterm Exam

40%

Final Exam

40%

Grading scale A 93-100%, A- 90-92%, B+ 89-90%, B 83-87%, B- 80-82%, etc. Contact Information

[email protected]

Assignment deadlines, course policies and course information Student obligations: Assignment deadlines All homework or other weekly assignments are due by the Sunday following the Tuesday class. For instance, the assignment for January 18, 2011 homework will be due Sunday, January 23, 2011. The syllabus gives precise dates for each week. There will be different deadlines for exams- noted on the week by week schedule. The homework is to be uploaded to the dropbox. During the course

12 homework assignment will be submitted. These will be graded on the basis of acceptable, satisfactory, and unsatisfactory. Additional homework problems may be assigned You are expected to turn in assignments on time. Three failures to be timely will result in an F in the course. Reading Assignments: You are expected to be fully prepared each week, having read and studied the assigned material. The quality of your participation will impact your grade Instructor Obligations: Response to email:

I will normally respond to email on a daily basis. However, I am occasionally out of town or otherwise tied up. If I have not responded within 24 hours, please send me a reminder.

Solutions to Assignments: We will discuss solutions to assignments in the following class session. Course updates:

Syllabus updates may be made during the semester. Changes will be posted as an announcement on the course home page on eCollege

School of Accounting Policies: The SOA has adopted policies that apply to all accounting faculty, students and courses. Please review policies relevant to you at http://www.soa.fau/edu/soaadmin/soasylpol.htm. Please note that these policies are not meant to prevent additional requirements by the instructor in any particular course. Academic irregularities: The FAU Graduate School of Business had adopted a strict academic honesty policy. You should review this policy statement at http://www.fau.edu/gsb/newsinfo/cobhonesty.htm

Syllabus The following schedule is tentative. Horngren (your text). You will be answering the homework questions. We will discuss others in class Week 1

Date Jan 11

Assignments Introduction and structure of the course Read Chap. 1, The Accountants Role in the Organization Homework: Q 1-12 and Exercise 1-18 and 1-21

2

Jan 18

Read Horngren Chap 2 An Introduction to Cost Terms and Purposes Homework: Q 2-4 and 5 and Problem 2-17

3

Jan 25

Read Horngren Chap 3 Cost-Volume-Profit Analysis Homework: Q 3-4 and Exercise 3-19

4

Feb 1

Read Horngren Chap 4 Job Costing Homework: Q 4-9 and Exercise 4-17

5

Feb 8

Read Horngren Chap 5 Activity Based Costing and Activity Based Management Homework: Q 5-15 and Problem 5-23

6

Feb 15

Read Horngren Chap 6 Master Budget and Responsibility Accounting Homework: Q 6-10 and Exercise 6-16

7

Feb 22

Read Horngren Chap 9 Inventory Costing and Capacity Analysis Homework: Q 9-8 and Exercise 9-16

8

Mar 1

Midterm Exam

9

Mar 8

Spring Break – no class

10

Mar 15

Read Horngren Chap 7 Flexible Budgets, Direct-cost Variances, and Management Control Homework: Q 7-7 and Exercise 7-18

11

Mar 22

Read Horngren Chap 8 Overhead Variances Homework: Q 8-8 and Exercise 8-18

12

Mar 29

Read Horngren Chap 11 Decision Making and Relevant Information Homework: Q 11-7 and Exercise 11-21

13

Apr 5

Read Horngren Chap 17 Process Costing Homework: Q 17-8 and Exercise 17-19

14

Apr 12

Read Horngren Chap 21 Capital Budgeting and Cost Analysis Homework: Q 21-3 and Exercise 21-20

15

April 19

Read Horngren Chap 15 Allocation of Support Department Costs, Common Costs, and Revenues Homework: Q 15-5

16

Apr 26

Final Exam