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ACCT617 - Advanced Cost Accounting

Course Details

Course Code: ACCT617 Course ID: 4808 Credit Hours: 3 Level: Graduate

This course covers the analysis of accumulating and reporting costs of operations, budgets, and other tools of management for measuring profitability of a business enterprise. Emphasis is given to the various cost systems like job order, process cost, standard cost, and variable costing. (Prerequisite: ACCT610)





Prerequisites

Course Schedule

Registration Dates Course Dates Session Weeks
11/26/18 - 05/03/19 05/06/19 - 06/30/19 Spring 2019 Session I 8 Week session
01/28/19 - 06/28/19 07/01/19 - 08/25/19 Summer 2019 Session B 8 Week session
03/25/19 - 08/30/19 09/02/19 - 10/27/19 Summer 2019 Session D 8 Week session

Current Syllabi

After successfully completing this course, you will be able to:

  • CO1. Interpret the principles of job order costing, activity based costing, and process costing.
  • CO2. Synthesize the concepts cost allocation, customer-­‐profitability analysis, and sales-­‐ variance analysis.
  • CO3. Examine the major influences on pricing decisions and cost management.
  • CO4. Examine the features and computations of capital budgeting and cost analysis.
  • CO5. Apply balanced scorecard, inventory management, just-­‐in-­‐time, and simplified costing methods.
  • CO6. Assess management control systems, compensation, transfer pricing, and multinational considerations
  • CO7. Evaluate the effects of spoilage, rework, and scrap.

Method of Assessment

A. Tests & Paper

There will be two (2) tests in the course, a midterm and a final given in modules four and eight respectively. The tests in this class will consist of multiple choice questions and/or short answer problems. Tests will be three hours long and focus on the material covered in the course. Tests may be administered using the Examity test proctoring service. Please verify in the course announcements and/or the Lessons tab if the course will use test proctoring. It is the student’s responsibility to notify the instructor and the test proctoring service regarding any schedule changes or non- disability related accommodations. The course will have a comprehensive paper that will measure student understanding of the course objectives along with research and writing skills. Please refer to the APA Manual 6th edition for the format of the paper.

B. Assignments:

Course assignments will be given using multimedia software (e.g. MyLabsPlus, Connect, etc.). These assignments will be a series of quizzes consisting of exercises, problems, and simulations. Assignments will have a specific due date with specific instructions. Late assignments will be subject to the university’s Late Work/Make-up Policy detailed in the student handbook. Please be advised the instructor reserves the right to implement their own late assignment policy.

C. Homework:

Throughout the term, homework will be given in several modules to test student understanding of the material. Homework will be given using multimedia software (e.g. MyLabsPlus, Connect, etc.) and consist of questions, problems, or simulations. Please be advised the instructor reserves the right to implement their own late assignment policy.

D. Discussion Forums:

Participation in the discussion forums is an essential component of the final grade. All students are expected to engage in lively discussions and answer instructor follow-up questions. The quality of participations along with student netiquette will be a part of the grade.

Assessment of the Course Objectives

Course Objectives

Assessment Methods

1 - 7

Test question, paper, assignment, discussion, and homework

The following distribution will be used in assigning grades (decimal points will be rounded to the nearest whole number at semester’s end).

Grade

Quality Points/Grading Percent

A

4.0/ 100 – 94

A-

3.67/ 93 – 90

B+

3.33/ 89 – 87

B

3.0/ 86 – 84

B-

2.67/ 83 –80

C

2.33/ 79 – 75

F

0.0/ 74 – 0

NameGrade %
Forums 10.00 %
Week One 1.43 %
Week Two 1.43 %
Week Three 1.43 %
Week Four 1.43 %
Week Five 1.43 %
Week Six 1.43 %
Week Seven 1.43 %
Homework 20.00 %
Chapter 13 HW 1.82 %
Chapter 14 HW 1.82 %
Chapter 15 HW 1.82 %
Chapter 16 HW 1.82 %
Chapter 17 HW 1.82 %
Chapter 18 HW 1.82 %
Chapter 19 HW 1.82 %
Chapter 20 HW 1.82 %
Chapter 21 HW 1.82 %
Chapter 22 HW 1.82 %
Chapter 23 HW 1.82 %
Quizzes Assigned 30.00 %
Chapter 13 Quiz 2.73 %
Chapter 14 Quiz 2.73 %
Chapter 15 Quiz 2.73 %
Chapter 16 Quiz 2.73 %
Chapter 17 Quiz 2.73 %
Chapter 18 Quiz 2.73 %
Chapter 19 Quiz 2.73 %
Chapter 20 Quiz 2.73 %
Chapter 21 Quiz 2.73 %
Chapter 22 Quiz 2.73 %
Chapter 23 Quiz 2.73 %
Tests & Quizzes 30.00 %
Midterm 15.00 %
Final 15.00 %
Final Assessment 10.00 %
Week Eight Assignment 10.00 %

Websites and Videos

In addition to the required course texts, the following public domain Websites are useful.

Please abide by the university’s academic honesty policy when using Internet sources. Note website addresses are subject to change.

  • AICPA
  • FASB
  • American Psychological Association (APA) Style Website
  • Purdue Online Writing Lab
  • Turnitin Website
Book Title:Horngren's Cost Accounting Plus MyLab Accounting with Pearson eText -- Access Card Package, 16th Edition
ISBN:9780134642444
Publication Info:Pearson
Author:Srikant M. Datar, Madhav V. Rajan
Unit Cost:$281.89
Book Title:If you purchase the standalone hard copy or ebook, you can purchase the lab access through the MyLabsPlus tab in the classroom once your session begins. Also note, if you purchase a used or rental copy from any vendor, the lab code may not be included.
ISBN:NOTE

Previous Syllabi

Not current for future courses.