ACC 321 syllabus - Instructor: Email: Office Hours:...

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Unformatted text preview: Instructor: Email: Office Hours: Required Texts: Prerequisite: Course Description: Class Attendance: Class Assignments: Grand Valley State University Seidman College of Business Accounting 321 Cost Strategy and Decision Making Winter 2011 Wayne D. Smith smithway@gvsu.edu Monday & Thursday 5:00 — 6:00, Room 487C DeVos, after class, and by appointment Horngren, Datar, Foster, Rajan and Ittner, Cost Accounting: A Managerial Emphasis, Thirteenth Edition (Prentice-Hall, 2009) Goldratt and Cox, The Goal, Third Revised Edition (North-River Press, 2004) ACC 213 (Principles of Managerial Accounting) or equivalent This course will examine cost accounting topics such as activity- based costing (ABC) and activity-based management (ABM), special analysis for decision-making, product and service pricing, cost-volume-profit analysis, flexible budgeting, strategic analysis, theory of constraints, transfer pricing, capacity management, performance evaluation and sales, profitability, mix, yield and productivity variances. Class attendance is crucial for proper understanding of this subject. While class attendance is not mandatory, failure to attend class will not exempt you from being reSponsible for all class assignments, class discussions and amendrnents to the attached tentative assignment schedule. In general, homework exercises and problems are assigned to assist you in understanding the important cost accounting concepts discussed in the text. Since it is very impOItant that you come prepared to learn in class, I will expect that you have read and understood the text as well as attempted the class assignment prior to the scheduled class night. However, please do not attempt to learn cost accounting from these exercises and problems. The primary source of knowledge about these concepts is your textbook. Homework assignments will not be turned in. Class Participation: It is generally believed that one’s understanding of a concept is directly related to one’s success in explaining the concept to others. While I will not require you to teach the class, I would encourage you to come prepared to learn and participate in class discussions. No specific grades/points will be offered for class participation. However, while lack of class participation will not hurt your final grade, quality class participation could improve your final grade. Typical Organization 01' Class Sessions: Students with Disabilities: Usually, class will be organized as follows. I will summarize material covered in the assigned chapters. Important concepts will be emphasized and real life examples will be discussed. Decision Points and Questions from the end of the chapters will be discussed. The assigned exercises and problems will be reviewed and discussed. Questions are encouraged at any time. The class session will conclude with the introduction of the material to be covered in the next class. If there is any student in this class who has special needs because of a learning, physical, or other disability, please contact me or Disability Support Services (DDS) at 616-331-2490. Academic Dishonesty Statement: Seidman College’s Mission Statement: The Student Code Section 223.00 (pg. 19) with respect to academic dishonesty will be strictly enforced up to and including failure for the course and judicial action for dismissal from the University. The Seiclman College of Business provides a rigorous learning environment, with a student focus, a regional commitment, and a global peISpective. In its teaching, scholarship, and service activities the College innovates, applies knowledge, and integrates concepts. Grading: Your final grade will be determined as follows: Projects/Cases (2 @ 25 points each) 50 points Quizzes (best 5 of 6, 10 points each) 50 Examinations (3 @ 100 points each) fl Total 400 points No make-up quizzes or examinations are allowed. If you are not able to take Exam #1 or Exam #2 on the scheduled night, the following exam will count double. All students must take the Final Exam. Extra credit is not available. Grading scale: A 372+ points A- 360+ points B+ 348+ B 332+ B- 320+ C+ 308+ C 292+ C- 280+ D+ 268+ D 240+ F 239 or less Week/Date l/JanIO 2/Janl7 3 /Jan 24 4/Jan31 5/Feb7 6/Feb14 7/Feb2l 8 /Feb 28 9/March l4 10/March 21 11 /March 28 12 / April 4 13 /April 11 14/April 18 15 / April 25 Discussion Topic Ch. 1 — Introduction Ch 2. — Cost Terms Ch. 2 w Cost Terms &. Behavior Income Statements Ch. 4 — Job Costing Ch. 9 — Capacity Analysis Absorption vs. Variable Costing Exam # 1 Ch. 5 — Activity-Based Costing (ABC) Ch. 1 l v» Relevant Decision Making Ch. 19 — Theory of Constraints The Goal Spring Break Ch. 22 — Transfer Pricing Exam # 2 Ch. 23 — Performance Measures Compensation Ch. 7 — Static & Flexible Budgets Ch. 13 — Strategic Analysis of Income Review Comprehensive Final Exam Assignment 1-24, 27 2-21, 22, 28, 32 4-20, 31, 32, 33 9—26, 36 5-16,l7,25 11-17, 26, 29 19—25, 27, 34, 35 22-22, 27, 36 23 —22, 32 7—18, 20 13—22, 25, 26 ...
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This note was uploaded on 03/29/2011 for the course ACC 321 taught by Professor Smith during the Winter '11 term at Grand Valley State University.

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ACC 321 syllabus - Instructor: Email: Office Hours:...

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