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)
|Registration Dates||Course Dates||Session||Weeks|
|01/25/21 - 07/02/21||07/05/21 - 08/29/21||Summer 2021 Session B||8 Week session|
|03/29/21 - 09/03/21||09/06/21 - 10/31/21||Summer 2021 Session D||8 Week session|
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.
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.
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
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).
Quality Points/Grading Percent
4.0/ 100 – 94
3.67/ 93 – 90
3.33/ 89 – 87
3.0/ 86 – 84
2.67/ 83 –80
2.33/ 79 – 75
0.0/ 74 – 0
|Weekly Forums||10.00 %|
|Week 4 Forum||5.00 %|
|Week 8 Forum||5.00 %|
|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 16 Case Study||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 %|
|Final Assessment||10.00 %|
|Week Eight Case||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.
- American Psychological Association (APA) Style Website
- Purdue Online Writing Lab
- Turnitin Website
|Book Title:||Managerial Accounting: Creating Value in a Dynamic Business Environment, 12th ed w/Connect (You can purchase Connect access through the classroom once your session begins. With purchase you receive ebook access. Connect is required for course assignments)|
|Publication Info:||McGraw Hill|
|Author:||Hilton, R. and David Platt|
|Electronic Unit Cost:||$127.00|
|Book Title:||Students are required to authenticate themselves with a proctor service for certain assessments in this course. Authentication requires access to a computer with a webcam, microphone, and speakers or headset. Instructions provided i|
Not current for future courses.