UNIVERSITY
MASTER TROY SYLLABUS
SORRELL COLLEGE OF BUSINESS
Saigon Technology University - Troy University
Vietnam
Course
ACT 3395 Managerial/Cost Accounting I
Term
Instructor
Anh Thi Ngoc Huynh, M.Sc., CPA (Colorado, U.S.)
Cell phone: [phone]
Email: [e-mail]
Prerequisites
ACT 2292
Office hours
Contact me in person before and after the class sessions
Class day, times
Classroom
location
Office location
Designated site location
Office telephone
STU Contact information available through STU staff
Course
description
This course is a study of the fundamentals of cost accounting within an
industrial organization. The accounting functions relative to materials, labor,
and factory overhead are treated in detail. Job order and process cost systems
are fully explored.
Course
objectives
On completion of the course, the student should be able to:
Textbooks
Other materials
1. Calculate the unit cost of a product using absorption costing and variable
costing.
2. Explain how companies accumulate and report costs using job order
costing and process costing.
3. Explain how companies use activity-based costing to calculate product
costs more accurately to compete in the global economy.
4. Explain the importance of cost accounting information in helping
managers to carry out their functions of planning, controlling, decision
making, and evaluating performance.
5. Explain the importance of cost behavior in making tactical business
decisions.
6. Prepare a master budget.
7. Explain how the measurement of quality costs relates to total quality
management.
8. Explain the ethical principles that guide the conduct of management
accountants.
Required: Cost Accounting; Kinney, Raiborn; 7th ed.; ISBN: 0-324-668414.
Optional: All supplements to text.
Optional: Ethical Obligations and Decision Making in Accounting; Mintz &
Morris; 1st ed.; ISBN: 978-0-07-340399-1.
Internet, PowerPoint materials.
Class
Communica
tions
The easiest communication format is to use to talk to me in person during the
days of our course.
Attendance
Policy
Physical class meetings are part of this course and participation is expected
and can only be achieved when in attendance. Attendance is a portion of
the point value for your assignments each class period.
Assignments,
Exams/Quiz
zes
Assignments Assignments are submitted in good form with proper labels
and due on the day the exam is given on those chapters. There is a
mandatory 20% late penalty for each day the assignment is not submitted
(the class day is day 1, the next day is day 2, etc. including holidays and
weekends unless extraordinary circumstances existed, such as
hospitalization). You may submit assignments early via instructors
email.
I will use email for distributing course materials, communicating, so you need
to make sure that your email address is correct.
Exams/Quizzes There are two exams for the course. Each exam will be
closed book/closed notes. Quizzes will be given at different times during
the course. There will be no make-up work for missed quizzes. A grade
of zero will be assigned each missed quiz.
If you foresee difficulty of any type (i.e., an illness, employment change, etc.)
which may prevent timely completion of course activities, notify the
instructor as soon as possible. Failure to do so will result in failure for an
assignment and/or failure of the course. See Attendance Policy, above.
Incomplete
Grade
Policy:
Missing any part of the Course Schedule may prevent completion of the
course. If circumstances will prevent the student from completing the
course by the end of the term, the student should complete a request for
an incomplete grade.
Note: A grade of incomplete or INC is not automatically assigned to
students, but rather must be requested by the student by submitting a Petition
for Work and to Remove an Incomplete Grade Form. Requests for an
incomplete grade must be made on or before the date of the final assignment
or quiz of the term. A grade of INC does not replace an F and will not be
awarded for excessive absences. An INC will only be awarded to student
presenting a valid case for the inability to complete coursework by the
conclusion of the term. It is ultimately the instructors decision to grant or
deny a request for an incomplete grade, subject to the policy rules below.
Policy/Rules for granting an Incomplete (INC): An incomplete cannot be
issued without a request from the student. To qualify for an incomplete,
the student must: (a) have completed over 50% of the course material
and (b) have a documented reason for requesting the incomplete. (50%
means all assignments/quizzes/exams up to and including the mid-term
point, test, and/or assignments.) be passing the course at the time of their
request.
if both of the above criteria are not met an incomplete cannot be granted.
An INC is not a substitute for an F. If a student has earned an F by
not submitting all the work or by receiving an overall F average, then the
F stands.
Incomplete
Work Policy
Any incomplete work at the end of the term will not be accepted unless the
student can provide acceptable and clear documentation prior to grades
being submitted to the Registrar.
Cheating Policy
If you are caught cheating, you will get a course grade of " F." See Student
Handbook for the definition and university policy on cheating. Plagiarism is the
act of stealing and passing off (the ideas or words of another) as ones own or to
commit literary theft: present as new and original an idea or product derived
from an existing source (Websters New Collegiate Dictionary). Plagiarism
will cause a student to get a course grade of F. According to the TSU
ORACLE: Student Handbook, one definition of misconduct is: Dishonesty,
such as cheating, plagiarism.... The ORACLE states under the Academic Code
sub-heading that: A student is subject to disciplinary action: Where the work
affects or might affect a students grade, credit, or status in the university, a
student represents to be his or her own any work which is not the product
of his or her own study and efforts. The penalty for such misconduct may be
A students grade in the course or on the examination affected by the
misconduct may be reduced to any extent, including a reduction to failure. A
student may be suspended from the university for a specific or an indefinite
period.
Using the work of other students such as copying assignment problems and
submitting them as your own effort is a form of cheating.
COURSE SCHEDULE
The schedule below presents an approximate expectation of course progress. The instructor reserves the
right to add, delete, or modify any part of this schedule. Any changes will be announced in class.
DAY
1
CONTENTS
DATE
ASSIGNMENT
Chapter 1- Introduction to Cost
Accounting
Chapter 2 Cost Terminology and
Cost Behaviors
Ex 15, 23, 27, 30, 32, 34, 36
3
Chapter 3 - Predetermined Overhead
Rates, Flexible Budgets, and
Absorption/Variable Costing
Ex 11, 12, 16, 20, 21, 27, 28,
32
4
Chapter 4 - Activity-Based
Management and ActivityBased Costing
Ex 14, 19, 22, 26, 27
5
Chapter 5 - Job Order Costing
Ex 14, 16, 18, 19, 20, 21, 23
6
Mid-term Exam
7
Chapter 6 - Process Costing
Ex 14, 17, 21, 23, 25, 33, 35
8
Chapter 7 Standard Costing and
Variance Analysis
Ex 14, 16, 18, 20, 22, 23
9
Chapter 8 The Master Budget
Ex 17, 20, 22, 24, 26, 30, 33
10
Chapter 9 Break-Even Point and
Cost-Volume-Profit Analysis
Ex 9, 10, 11, 14, 15, 17, 19,
22, 28, 31
11
Chapter 10 - Relevant Information for
Decision Making
Ex 13, 16, 17, 19, 22, 25, 27,
29
12
Final Exam
2
Ex 13, 14, 16, 17, 18, 19, 22,
23, 27, 32