COURSE SYLLABUS

 

 

 

 

 

 

 

 

 

I.      PREFIX NUMBER:        ACCT 320

      COMPLETE TITLE:     COST ACCOUNTING

      CREDIT HOURS:           3 CREDIT HOURS

 

 

II.  TERM AND YEAR:       SUMMER  2004      OFFICE HOURS:   MWF  8:30 TO 9:50      

                                                                                                                     MW    2:30 TO 3:50                                                                              

                                                                                                                     MW 6:10 TO 6:25

            

      INSTRUCTOR:    RICK BRYANT           OFFICE LOCATION:  DEBUSK CENTER

                                                                                                                         308-A EXT 6262

                                                                              E-MAIL        RBBLMU@HOTMAIL.COM

                                                                              HOME PHONE – (865)-690-4859

 

III. COURSE PREREQUISTIES:                   ACCT 211

       CO-REQUISTIES:                                     NONE

       RECOMMENDED ANTECEDENTS:     NONE

 

IV. COURSE DESCRIPTION:   The course will include in-depth discussion of cost-volume profit analysis, cost estimating and forecasting, job order and process costing, activity based costing, standard and variance costing, variance analysis, cost allocation and general and behavioral budgeting.  

 

V.  TEXT:   COST MANAGEMENT: ACCOUNTING AND CONTROL    4TH EDITION

                    Hansen\Mowen    Thompston\Southwest

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

VI.  COURSE OBJECTIVES:    

   

1.      Manufacturing cost of goods sold calculation.

2.      Overhead rate calculation.

3.      Overhead overapplied and underapplied allocation.

4.      Job order costing.

5.      Processing costing.

6.      Standard costing.

7.      Variance analysis.

8.      Forecasting and budgeting.

9.      Cost-Volume-Profit analysis.

10.  Activity Based costing.

11.  Capital Budgeting

 

VIII. OUTLINE OF COURSE CONTENT/UNITS OF INSTRUCTION:  (SEE ATTACHED)

 

IX.   REQUIRED READINGS:  -  Assigned chapters.

 

X.      SUGGESTED READING/BIBLIOGRAPHY:

            ARTICLE “JOURNAL OF ACCOUNTANCY”

            EXCELL APPLICATIONS

 

XI.   METHODS OF INSTRUCTION AND LEARNING:  Various problems will be assigned for discussion purposes.  Assignments and quizzes will be given to determine if concepts were understood.  A comprehensive problem will be distributed for individual completion.

 

XII. COURSE REQUIREMENTS AND EVALUATION METHODS:

 

             Mid-Term Exam                                              50 points

             Assignments and Quizzes                              300 points

             Final Exam                                                     100 points

             Job Order Cost Problem (Excel)                   50 points

             Activity Based Cost Problem (Excel)            50 points

             Standard Costing Problem  (Excel)              50 points

             Process Costing Problem (Excel)                  50 points

 

 

 

 

 

 

 

 

   GRADING SCALE:

 

     540 - 600 POINTS                                                 A

     500 - 539                                                                 B+

     470 - 499                                                                 B

     420 - 469                                                                 B-

     375 - 419                                                                 C+

     350 - 374                                                                 C

     325 - 349                                                                 C-

     300 - 324                                                                 D

     BELOW 299                                                          F

 

XIII. UNITS OF INSTRUCTION:    Entire text.

 

XIV. STUDENT WITH DISABILITY:  Any student with a disability requiring accommodation (s) should make an appointment with the Vice President for Student Affairs (423)-869-6363 to discuss specific needs.

 

 

XV. ACADEMIC INTEGRITY:  Student should refer to section in LMu Undergraduate Catalog – 2003-2004 on academic Integrity.

 

XVI. DATE OF REVISION:   January 11, 2004.