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Unformatted text preview: Department of Accounting and Finance College of Business Administration California State University - San Marcos Acct 306 Section 01 Cost Accounting Spring 2012 Course: Cost Accounting ACCT 306 01 (Spring 2012) CRN 20127, Units 4 Meeting: Monday and Wednesday, 3:00 p.m. – 4:50 p.m. Room: Markstein Hall –MH 210 Instructor: Don S. Kovacic, BA, JD, MBA, CPA, CMI Office: Markstein Hall Office 342 Office Phone: 760-750-8270 E-mail: [email protected] Support Staff: 760-750-4264 (CSUSM COBA Support Group, Markstein Hall Room 435) Sharon Bowen - [email protected], [email protected] Office Hours: By Appointment Only Monday and Wednesday, 8:30 a.m. - 10:00 a.m., 11:30 a.m. - 1:00 p.m., Monday and Wednesday, 7:30 p.m. - 9:00 p.m. Text Cost Accounting, A Managerial Emphasis, Charles T. Horngren, Srikant M. Datar, Madhav Rajan, Prentice Hall, 2012, Fourteenth Edition. ISBN-10: 0132109174 | ISBN-13: 9780132109178 . Course Objectives and Description This course allows students to understand the principles of cost accounting. The focus is on management uses of accounting information in the planning of business operations. Topics covered include quantitative and qualitative information available to managers, planning and budgeting, operational control, cost and pricing decisions, cost allocation, strategic profitability analysis, inventory management, capital budgeting, transfer pricing and performance measurement. The class includes lectures, class participation, homework exercises and written assignments. The objective of this course is to allow students to understand fundamentals of cost accounting needed for a business or professional accounting career . The course addresses the fundamental managerial accounting principles, and presents the principle concepts of accounting for practicing accountants. The objective of this course is to provide students with a solid understanding of the principles of cost accounting, and involves both formal cost accounting principles and practical application in a business context. The course is designed to provide students with a foundation in cost accounting principles. Cost Accounting, Acct 306, Section 01 Syllabus, Spring 2012 Page 2 of 11 Grading Policy Course grades will be based on the following weights: Homework and Quizzes 5% Class Participation and Attendance 5% Exam No. 1 20% Exam No. 2 20% Exam No. 3 20% Final Exam 30% Total 100% Any disagreement concerning grading must be submitted to the instructor, in writing, within one week of the date of release of the original grade for any assignment, examination or the course. There is no “extra credit” provided. Final Course grades will be based upon the following grading system: Overall Scores of: 90-100% = A 80- 89% = B 70- 79% = C 60- 69% = D <60% = F Students may be assigned pluses or minuses to grades if the score is within three points of the next closest grade. Grades assigned may be subject to a “curve” in an attempt to establish, for graded items and the overall course grade, a mean class GPA of 2.2 GPA plus or minus 0.3. graded items and the overall course grade, a mean class GPA of 2....
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This note was uploaded on 03/14/2012 for the course ACCT 306 taught by Professor Donkovacic during the Spring '12 term at CSU San Marcos.
- Spring '12
- Cost Accounting