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Accountancy 121 :: syllabus

Summer 2005

CALIFORNIA STATE UNIVERSITY, SACRAMENTO

School of Business Administration

Accountancy 121 - Cost Accounting

 

PROFESSOR : Dr Jim Mackey

OFFICE : BUS-2072

TELEPHONE : 278-7122

EMAIL Mackey@csus.edu

OFFICE HOURS : One hour after each class

WEB HOURS: 24/7

WEB ADDRESS: http://www.csus.edu/indiv/m/mackeyjt/

 

TEXT

Required : Horngren, Datar, and Foster, Cost Accounting: A Managerial Emphasis, 11 th ed., Prentice Hall.

Recommended:

Student GuideforCost Accounting: A Managerial Emphasis, 11 th ed., Prentice Hall by John K. Harris

Student Solutions Manual for Cost Accounting: A Managerial Emphasis, 11 th ed., Prentice Hall by Horngren, Datar, Foster, and Iqbal.

 

COURSE OBJECTIVES

  • The importance of the allocation of costs.
  • The cost allocation techniques available to accountants.
  • Accounting techniques used by managers to maintain and create value.
  • The accountant’s responsibility for the management of inventory.
  • The ethical considerations in internal reporting.

 

Students are expected to have read the relevant chapters before class.

Finally, students should note that this is a professional accounting class. Professionals need to be able to ask intelligent questions and explain their solutions in a clear and articulate manner. This course will expect this behavior in the classroom and a portion of the course grade will be assigned accordingly.

Accountancy 121

Summer 2005

Dr. Jim Mackey

 

Date

Subject

Homework

July. 12

Chapter 2

An Introduction to Cost Terms and Purposes

 

18,26,28

 

 

Ch.3 Cost-Volume-Profit Analysis

 

26,28,34,36

Ch. 4 Job Costing

18,20,24,28,

32

July 19

Ch.5 Activity-Based Costing and Activity-Based Management

16,18,24,26,

30,32

July 21

First examination

20% of grade

 

July 26

 

 

Ch 6 Master Budget and Responsibility Accounting

16,24,26,30,

32

Ch.7 Flexible Budgets, Variances, and Management Control: 1

28,34,42

Ch.8 Flexible Budgets, Variances, and Management Control: 2

22,24,36,38

August 2

 

Ch.9 Inventory Costing and Capacity Analysis

16,28,34,36

Ch.14 Cost Allocation, Customer-Profitability Analysis, and Sales Variance Analysis

18,20,28,36

Aug 9

Second Examination

30% of grade

Ch.15 Allocation of Support Department Costs, Common Costs and Revenues

16,18,22,24

Ch. 17 Process Costing

16,20,22,26

Aug16

Ch. 11 Decision Making and Relevant Information

20,22,28,30

Ch. 16 Cost Allocation: Joint Products and Byproducts

Q2,4,6,7,9; P5,7,8

Aug 18

Third Examination

35% of grade

 

GRADING POLICIES

There will be three examinations for 20%, 30% and 35% of your grade. A further 15% will be given for class work and participation.

Other assignments may be required with their bonus value set at the discretion of the instructor.

EXAMINATION POLICY

If you wish to use a calculator for examination purposes then only the Sharp 233 available at the bookstore will be allowed. Mr. Calvin Fong Calf@csus.edu or 278 7197 at the Hornet Bookstore has ordered them if not available talk to him.

View the course schedule.

View a sample online module.

 
last updated: 01/01/2003
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