COST ACCOUNTING

Bachelors Degree in Financial Management

ACT 300

Breyer State University

Instructor:

Catherine Moriarty, MS

SYLLABUS

COURSE OVERVIEW: Basic Cost Accounting is designed to introduce the learner to the practical application of accounting principles to the process of analyzing and computing business costs. This is one of the primary managerial duties anyone in administration will encounter and the learner should acquire learning that translates to specific business activities related to management, such as budgeting, product costing, cost management, allocating support-service costs, cost estimation, and cost-related decision making.

TIME FRAME: This is a five-semester hour course. This course is allotted ten weeks of time. You must complete all of the requirements for the course successfully by the end of the ten-week period. The first day of week one will begin the day that you register for the course, or the day which you notify me that your textbook has arrived and you are ready to begin your studies. Please be cognizant of the time frame. It is rare that extensions of time are permitted, unless you have good justification. Upon successful completion of this course, you will be awarded five semester hours of credit.

TEXTBOOKS: The following textbook is required for this course.

Book 1: Cost Management: Strategies for Business Decisions. By Ronald Hilton, Michael Maher, and Frank Selto. McGraw-Hill Publishing. First Edition, 2003: ISBN # 72830085.

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GRADES AND DISTRIBUTION: There are 700 total points available for the class.

1). First seven assignments 60 points each
2). Mid-term exam 100 total points
3). Final exam 100 total points
4). Last assignment 80 total points

GRADING: The grading scale for this course is as follows:

90-100%    = A
80-89%      = B
70-79%      = C
60-69%      = D
Below 60% = Fail

EXAMINATIONS: There will be two exams (one mid-term and one final). The format of the tests will be primarily multiple-choice but this is up to the instructor and may be changed and will cover the material that has been presented up to that point. Specifics of exam length and coverage will be dealt with prior to the exam dates. The exams will be completed no later than the last day of the week on week five and ten respectively.

a). Exam one will cover fifty items and will end with chapter 10.
b). Exam two will cover fifty items and will cover from chapter 11 to chapter 21.

Hint: Exams will be taken online and graded by computer. The best way to prepare for exams is to read all assignments and to prepare for all assignments ahead of time. The easiest way to make a poor grade on an exam is to get behind. Also please note, exams are comprised primarily of multiple-choice questions so the answer is there. Make sure that if a question has a choice of two of the above, all of the above, or none of the above, you answer carefully and completely. Questions are not meant to be confusing, but read them carefully, looking closesly at questions that say “not”.

INSTRUCTOR AVAILABILITY: Upon registration, you will receive my e-mail address. Please e-mail me any questions. That is why I am here. I will do everything to help you as much as possible. Please do not wait until the end of the class to try to get help. It will be too late. Anytime your grade falls below C, I will try to contact you about it. If I do not, please do not hesitate to contact me through e-mail.

ATTENDANCE REQUIREMENTS AND SUBMISSION DEADLINES: You must submit all assignments on time. Other interactions are encouraged, but not necessary. Late assignments will result in point deductions for the written assignments. Late exams will only be allowed to be remade if you have an excuse that was excused before the exam. Warnings are given about exams prior to the beginning of the class. It is in the best interest of anyone wanting to "miss" an exam to get an excuse from me or to take the exam just prior to the due date to ensure no problems. Interactions may be made with me through "chat rooms" during the class. These are not required, but can be set up. E-mail usually is the easiest method to work with me on material and the message boards. These appointments need to be made early and preparation is key here. Please ask questions early and often.