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CALIFORNIA STATE UNIVERSITY, SAN BERNARDINO Department of Accounting and Finance COST ACCOUNTING: A MANAGERIAL EMPHASIS ACCOUNTING 447 FALL QUARTER 2009 CLAUDE OGNIBENE, MBA-FINANCE, MS-TAX, EA, and RE MW: 8:00-10:00 pm OFFICE HOURS E-MAIL BY APPOINTMENT ONLY [email protected] PHONE 909-816-2563 PREREQUISITES : ACCT 347. REQUIRED COURSE MATERIALS : Cost Accounting: A Managerial Emphasis , by Horngren, Dater, and Foster. Prentice Hall (13th Ed.) Financial calculator: BRING TO EVERY CLASS MEETING Pencil Scantrons RECOMMENDED : 4-6 column accounting paper/Excel Spreadsheet Membership in the Accounting Association, Beta Alpha Psi, other student organizations The Journal of Accountancy The Wall Street Journal . . COURSE OBJECTIVES : This course is designed to provide the student with an understanding of the concepts, theory, and technical aspects of cost accounting issues. Topics include joint cost, byproducts, spoilage, rework and scrap. Included will be operations, job and process costing. Inventory valuation and standards review for the role of the cost accountant as a decision-maker, the accountant’s ethical responsibilities, the effect of constrained resources and cost behavior on decision making, product and service costing, inventory management, performance review of segments, and allocation models. Also emphasis will be placed on the development of critical thinking skills AND written and oral communication skills. COURSE GRADING: Homework & Participation 25% Exam #1 25% Exam #2 25% Exam #3 (Final) 25% Total 100% Surprise Quiz additive to Grade (worth 25% of total Quiz score) Therefore, if you score 100% on Exams 1-3, your grade would be 75% + (25%) Homework & Participation. In each class certain questions will be assigned to certain individuals with only these questions to be submitted to instructor. Each of those individual assignments is worth 1 full point
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This note was uploaded on 02/23/2010 for the course ACCT 81802 taught by Professor Ognibene during the Fall '09 term at CSU San Bernardino.

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