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Course Details

 

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)

Course Schedule

Registration Dates Course Dates Start Month Session Weeks
03/29/2022 - 09/02/2022 09/05/2022 - 10/30/2022 September Summer 2022 Session D 8 Week session
06/28/2022 - 12/02/2022 12/05/2022 - 01/29/2023 December Fall 2022 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 %
Discussions 10.00 %
Week 4: Discussion 5.00 %
Week 8: Discussion 5.00 %
Homework 20.00 %
Homework 1 3.33 %
Homework 2 3.33 %
Homework 3 3.33 %
Homework 5 3.33 %
Homework 6 3.33 %
Homework 7 3.33 %
Assignments 30.00 %
SmartBook 1 5.00 %
SmartBook 2 5.00 %
SmartBook 3 5.00 %
SmartBook 5 5.00 %
SmartBook 6 5.00 %
SmartBook 7 5.00 %
Tests & Quizzes 30.00 %
Midterm 15.00 %
Final 15.00 %
Final Assessment 10.00 %
Week Eight Case 10.00 %

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.
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
Publication Info:Examity
 
Book Title:Managerial Accounting: Creating Value in a Dynamic Business Environment w/Connect, 12th ed. - Non-Grant students can purchase Connect access through the classroom once your session begins. With that purchase, you will receive digital access to the textboo
ISBN:9781265427023
Publication Info:McGraw-Hill
Author:Hilton, R. and David Platt
Unit Cost:$169.33
Electronic ISBN:9781265427023
Electronic Unit Cost:$169.33
 

Previous Syllabi

Not current for future courses.