Gordon College ECB 362 Cost Accounting - Online Summer Flexibility with Responsibility

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1 Time: Monday, May 16, 2016 through Thursday, June 30, 2016 Location: Online Professor: Andrew P. Moore, M.S. Management, M.S. Counseling, C.P.A. Office: Frost 305 Telephone: Office Hours: By Appointment Course Description Flexibility with Responsibility Examines accounting problems related to determination of cost of goods and services in manufacturing or service organization; cost behavior, job order and process cost systems, budgeting and standard costing. The student should complete the course with an understanding of cost accounting and its value in management evaluation and decision-making, as well as its contribution to the accuracy of financial statements. Required Text and Connect Code Fundamentals of Cost Accounting, Fifth Edition, Lanen, William N., Anderson, Shannon W., and Maher, Michael W., McGraw Hill Company, ISBN: Note: The Connect Code is required for the course. Suggestion: You may want to buy the ebook. Ask the bookstore for the best option. Connect Assignments The Cost Accounting Online course uses Connect as a learning tool. You are required to have a Connect Access Code and will need it to complete the course and the weekly Learn Smart (LS) Readings, Homework and In-Class assignments. The Connect Assignments are listed in the Syllabus with the due dates and times. All assignments are due when listed and Connect will automatically submit the results at the due date and time. All assignments are due by 11:30 pm on the date listed. Plan your work. Late or missed assignments cannot be made up. Plan trips, vacations, breaks, etc. You can turn-in and complete work early but not late. General Note The best and most effective way to earn the best grade you can in Cost Accounting is to start on your assignments today and continue throughout the semester. Contacting me after the semester is finished for ideas on how to improve your grade is too late. 1

2 Cost Accounting is a survey course, we will not cover every topic, point or issue in the book. You are responsible for reading the chapters and book. YouTube has some helpful lectures on some of the topics. Use your judgment and contact me with the name, link, etc. and I can review the information if you have concerns about the quality. Online Class The following highlights the expectations for the online learning classroom. 1. You will cover the same material and chapters that are covered in the classroom, only the learning method is different. 2. The class period or session is defined as Monday through Sunday. 3. Unless the instructor schedules synchronous online meetings where all students meet at one specific time, students may log on and off at their own pace. 4. Instructor responses to questions will be within 24 hours or as soon as possible. 5. Instructional time does not include time spent working on homework. a. Online class time and online in-class problems are different than assigned homework problems. b. This is the same concept as in a face-to-face class where homework is different than inclass work. 6. Instructional time does include time spent working on in-class assignments and group discussions. This is typical in accounting and finance courses and in discussion courses online. 7. Connect is used for assignments and the Connect code must be purchased. 8. The Connect assignments are submitted automatically at the date and time due listed in the syllabus and in Connect. Chapter Readings (320 Points) It is your responsibility to read the chapters. You will be required to complete a few questions on the readings. The chapter questions are found in Connect in Learn Smart (LS). The readings are due the date and time listed in the syllabus. All readings will count. Each reading is worth 20 points. You cannot make up a missed or late reading assignments. Automatically submitted. Homework and Problems (200 Points) Homework, Problems, and In-Class work can be found in Connect and are called Problems. All problems and/or assignments are due on the date and time listed in the syllabus. All the assignments will count. Each homework assignment is worth 25 points. You cannot make up a missed or late assignment. You are allowed two (2) attempts at the problems. Automatically submitted. 2

3 Exams / Tests (100 Points) Gordon College There will be two (2) exams / tests using Connect. 50 points each test. Exam are posted in Connect. You may use your book. Exams are automatically submitted at the due date and time. You can complete the exam / tests early. Late exams are not allowed. Project / Paper (100 Points) Students will write a paper. The paper should demonstrate that learning took place. The paper should explain the concepts and also the application of the concepts. Your paper should be a minimum of 5 pages. The cover page, index, reference pages do not count as part of the 5 pages. Grading Write a professional paper. a. Pick one 1 or 2 topics from the course and write a paper. b. Write about a topic or about topics that you are interested in understanding in more detail. c. The style and format should be same as any other paper submitted for the school. Chapter Readings Problems/Homework/Class Exercises Project Exam 1 Exam 2 Total Points 320 Points 200 Points 100 Points 50 Points 50 Points 720 Points Course Accommodation Gordon College is committed to assisting students with documented disabilities (See Academic Catalog Appendix C for documentation guidelines). A student with a disability who may need academic accommodations should follow this procedure: 1. Meet with a staff person from the Academic Support Center (Jenks 412, X4746) to: a) make sure documentation of your disability is on file in the ASC, b) discuss the accommodations, for which you are eligible, c) discuss the procedures for obtaining the accommodations, and d) obtain a Faculty Notification Form. 2. Deliver a Faculty Notification Form to each course professor within the first full week of the semester; at that time make an appointment to discuss your needs with each professor. Failure to register in time with your professor may compromise our ability to provide the accommodations. Questions or disputes about accommodations should be immediately referred to the Academic Support Center. See Grievance Procedures available from the ASC. Academic Dishonesty Statement 3

4 Academic dishonesty is regarded as a major violation of both the academic and spiritual principles of this community and may result in a failing grade or suspension. Academic dishonesty includes plagiarism, (see Plagiarism in Student Handbook), cheating (whether in or out of the classroom), and abuse of library materials when such abuse or misuse can be related to course requirements. 4

5 Chapter & Topic Class Work / Homework Week 1 Chp 1 Information for Decision Making Learn Smart due May 17 Week 1 Chp 2 Cost Concepts & Behavior Learn Smart due May 19 Week 1 Chp 2 Cost Concepts & Behavior Connect Problems due May 22 Week Ends 5/22 Chp 3 Cost-Volume-Profit Learn Smart due May 22 Week 2 Chp 3 Cost-Volume-Profit Connect Problems due May 24 Week 2 Chp 4 Cost Analysis for Decision Making Learn Smart due May 26 Week 2 Chp 6 Product & Service Costing Learn Smart due May 29 Week Ends 5/29 Chp 7 Job Costing Learn Smart due May 29 Week 3 Chp 7 Job Costing Connect Problems due May 31 Week 3 Chp 8 Process Costing Learn Smart due June 2 Week 3 Chp 8 Process Costing Connect Problems due June 5 Week Ends 6/5 Chp 9 Activity-Based Costing Learn Smart due June 5 Week Test Test Chapters 1, 2, 3, 4, 6, 7, 8, & 9 Test on Connect Due June 7 Week 4 Chp 10 Fundamentals of Cost Management Learn Smart due June 7 Week 4 Chp 11 Joint Cost Allocation Learn Smart due June 9 Week 4 Chp 11 Joint Cost Allocation Connect Problems due June 12 Week Ends 6/12 Chp 12 Management Control Systems Learn Smart due June 12 Week 5 Chp 13 Planning & Budgeting Learn Smart due June 14 Week 5 Chp 13 Planning & Budgeting Connect Problems due June 16 Week 5 Chp 14 Business Unit Performance Learn Smart due June 19 Week Ends 6/19 Chp 14 Business Unit Performance Connect Problems due June 19 Week 6 Chp 15 Transfer Pricing Learn Smart due June 21 Week 6 Chp 16 Variance Analysis Learn Smart due June 23 Week 6 Chp 16 Variance Analysis Connect Problems due June 26 Week Ends 6/26 Chp 18 Performance Business Strategy Learn Smart due June 26 Week Test Test Chapters 10, 11, 12, 13, 14, 15, 16, & 18 Test on Connect due June 28 Class Ends 6/30 Project / Paper Due Paper Due on June 30 5

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