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