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COURSE NUMBER AND TITLE: AC-1164 Cost Accounting II
ACADEMIC CREDITS AWARDED: 4.0
COURSE PREREQUISITE(S): None
INSTRUCTOR NAME: Thomas E. Mellott
INSTRUCTOR CONTACT INFORMATION: (614) 456-3017
tmellott@teceducation.com
5:30 PM to 10:30 PM Tues/Weds |
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| START DATE OF COURSE: END DATE:
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COURSE DESCRIPTION:
This course is a study of the basic principles of Cost Accounting
applied to manufacturing. merchandising, and service businesses. Emphasis
will be on various accepted cost methods such as job order, process
and standard cost systems. |
INSTRUCTIONAL CONTACT HOURS:
Class Meets:
Tuesday 6:30 PM - 9:30 PM |
Lecture Hours: 10
Lab Hours: 60
Total Course Hours: 70 |
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| LEARNING OBJECTIVES: |
| Upon successful completion of the course the
student should be able to... |
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Define and explain budgeting. |
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Prepare a master budget. |
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Compute and analyze variances for direct materials,
direct labor, and manufacturing overhead. |
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Make basic decisions and utilize analytical skills
needed in a financial and cost accounting environment. |
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TEXTBOOK(S), INSTRUCTIONAL MATERIALS AND REFERENCES:
Principles of Accounting, 8th edition, by Needles, Powers,
and Crosson, Houghton Mifflin Co 2002
Ramblewood Manufacturing Inc., Computerized Business Simulation
Third Edition by Mansuetti and Weidkamp
Working Papers Volume II
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TEACHING STRATEGIES AND LEARNING ACTIVITIES:
Strategies and Activities: Each individual instructor may have a different
style of presenting information: therefore students should be prepared
to participate in the following teaching strategies:
Lecture, Board Work, Demonstration, Lab Activity, Classroom Exercises,
Discussion, Practice Questions, Examinations, Reading Assignments
for Homework, Field Trips, Guest Lectures, Group Projects, Simulation
and Oral Presentations. |
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| Equipment: none |
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| COURSE OUTLINE*: |
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Week
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Subject |
Chapters Assignments & Labs |
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1
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Ch 24 The Budget Process |
E5,E6,E7,E8, E9, E10, E11, E12 |
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2
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Ch 24 The Budget Process |
P1, P2, P3, P4, P5 |
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3
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Exam
Ch 25 Standard Costing
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E2, E3, E4, E5, E6, E7, E8 |
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4
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Ch 25 Standard Costing Presentation
Ch 26 Performance Management |
P1, P2, P3, P4,
E1, E3, E5 |
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5
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Ch 26 Performance Management Presentation |
P1,P2,P3 |
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6
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Ramblewood Practice Set |
see book |
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7
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Ramblewood Practice Set |
see book |
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8
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Ramblewood Practice Set |
see book |
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9
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Ramblewood Practice Set |
see book |
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10
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FINAL EXAM |
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| *The instructor reserves the right to alter or
adjust the schedule as time or circumstances dictate. This includes
but is not limited to assignments or in class plans. |
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REQUIREMENTS FOR THE SUCCESSFUL COMPLETION
OF THE COURSE:
Attendance: |
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Students who are absent from College twenty-one
(21) consecutive calendar days (excluding scheduled breaks)
will be dismissed from the program. |
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If students start a course late, time missed becomes
part of the twenty-one consecutive calendar days. |
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Students dismissed due to lack of attendance may
be readmitted only at the discretion of the Executive Director,
and no sooner than the beginning of the next grading period. |
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Students may appeal to the Executive Director
if they feel an error has been made in their attendance calculation. |
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Students arriving late for class or leaving early
are considered tardy. Tardiness is a disruption of a good learning
environment and is discouraged. Students are expected to attend
every class on time. |
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Students who are not in attendance for at least
50% of any scheduled class will be considered absent for that
class. |
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Continued excessive tardiness in any class could
lead to disciplinary action up to and including expulsion from
that class. |
| Knowledge and Skills: |
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Students must demonstrate competency in all lab
work and skills required for the course. |
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All assignments must be completed and turned in
on time. |
| Make-up Standards: |
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Students are expected to attend every class on
time. |
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Students are responsible to learn the material
covered while absent and see that all missed work is made up
in compliance with the College guidelines. |
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Hours of make-up work cannot be accepted as hours
of class attendance |
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It is the responsibility of the student to complete
missed class work. |
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Any student absent on a test date may be given
a make-up exam and earn 100% credit, ONLY if they submit documentation
of an illness, doctor's visit, mandatory business appointment,
jury duty, etc. (on appropriate letterhead). |
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Students who do not submit appropriate documentation
will not be permitted to take a make-up examination and the
score will be recorded as a zero (0). |
| Make-up Examination Times: |
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Make-up examination times are to be scheduled
with the instructor. |
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Instructor is available during the following
days and times: |
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Monday 5:00 PM |
| Required Study Time: |
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Outside study, apart from regular classroom work,
is required to successfully complete the required course assignments. |
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The amount of time will vary according to the individual student's
abilities. |
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All assignments must be turned in at the designated
time. |
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Students are responsible for reading any study
materials issued by their instructors. |
| Tutoring: |
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Students who need extra assistance because of
academic difficulties may arrange for tutoring through their
instructors. |
| Policies: |
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Headgear is not allowed on while in the classroom,
except for religious purposes. Documentation must be provided. |
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Headgear includes hats, skullcaps, do-rags, headbands,
scarves, earphones, cell phone earplugs, or anything else that
may cover the head. |
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NO eating or drinking permitted in the classrooms
or the hallways. This includes ALL lecture and computer lab
classrooms. |
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Eating and drinking is permitted ONLY in the student
break room and outside |
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For all additional policies, please refer to the catalog under
student information and services, academic standards and academic
information. |
| Safety Rules: |
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You must be dressed appropriately for the classroom
and lab. |
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You must follow ALL Directions given by your instructor. |
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METHOD OF EVALUATING STUDENTS:
Students will be graded based on the following formula: |
| % Of Grade |
Grade Component |
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10%
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Attendance |
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40%
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Lab Assignments / Exercises |
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35%
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Exams / Performance Evaluations |
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15%
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Final Exam |
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100%
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Course Grade |
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| Grading Scale: |
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Percent
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GPA
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Letter
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95 - 100
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4.0
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A
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90 - 94
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3.75
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A-
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85 - 89
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3.5
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B+
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80 - 84
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3.0
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B
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75 - 79
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2.5
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C+
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70 - 74
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2.0
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C
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65 - 69
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1.5
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D+
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60 - 64
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1.0
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D
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0 - 59
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0.0
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F
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INSTRUCTOR POLICIES: None
DATE SYLLABUS WAS LAT REVIEWED / EDITED / UPDATED:
3/15/04 by Thomas E. Mellott - Accounting Instructor
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