Cost Accounting I Dr. W. R. Leese, CMA Acct 320-01/02 (8:00 & 9:00 AM, Glenn 223, MWF) Professor of Accounting Office Hours: MWF 10:00 – 10:45; MWF 12:00 – 12:45 Spring 2017 Semester

Course Description: This course focuses on the managerial uses of accounting information. Cost concepts, assignments, allocations, systems, and analysis for short-term decision making are emphasized. Each chapter of the text includes specific chapter objectives that in summary embody the specific objectives of this class.

Prerequisites: Acct 201 & Acct 202 with a course grade of “C” or better.

Required Text and Other Materials: Cost Accounting: A Managerial Emphasis (Prentice Hall, 15th edition) by Horngren, Datar, and Rajan.

Attendance: Students who miss the first two class meetings without prior notification of their planned absence may be disenrolled. Attendance is taken daily and is considered to be an integral part of this course. Students who do not consistently attend are unlikely to succeed in this class.

Textbook Assignments: Students are expected to be prepared for class. Reading and problem assignments are shown on the course assignment sheet for each scheduled class meeting date. Assignments should be completed prior to the class for which it is assigned. For maximum understanding of this course and success on the examinations, it is extremely important that all assignments are completed, or at least attempted, before class. Most of the exercise/problem assignments will be reviewed in class during which time you can make any necessary corrections to your work. However, copying entire solutions illustrated in class, without first having attempted the solution on your own, is not acceptable behavior. This is a rigorous course and you should be prepared to spend at least two hours per day on homework assignments. Generally homework will not be collected for grading.

Quizzes & Examinations: Quiz points are earned from rare unscheduled pop quizzes. Pop quizzes can result from massive non- attendance and/or obvious lack of class preparation. Generally, make-up quizzes will not be given. Four multi-chapter examinations will be administered as tentatively scheduled on the daily course outline. Chapter examinations might include vocabulary (definitions), true/false, essays, fill-ins, matching, multiple-choice questions, and/or problems. All students will take similar examinations in the same classroom with the same time allowed for completion. Any exceptions must be cleared in advance. Academic dishonesty is simply not acceptable. Problems will be referred to judicial affairs.

Calculators: For examinations, only simple calculators will be permitted. No programmable memory. Allowed functions include: add, subtract, multiply, divide, square root, percentage, taxes, %. Memory functions are allowed provided there are no programmable memory functions.

Grading: Your normal point distribution percentage will be determined based on the following point allocations: Examination 1 (Chapters 1, 2, 3, 4, 5, 6) 250 points 15.625% Examination 2 (Chapters 7, 8, 9) 250 points 15.625% Examination 3 (Chapters 10, 11, 17) 250 points 15.625% Examination 4 (Chapters 1-11, 17) 500 points 31.250% Class Attendance Points (45 meetings @ 5 points) 225 points 14.0625% Pop Quiz Points (Added to attendance pts. if unused). 125 points 7.8125% Approximate Semester Points 1,600 points

Final course grades will be assigned based on obtaining the following rounded percentages of the total possible points:

Percentage Letter Grade Percentage Letter Grade

92-100 A 78-79 C+ Grades may possibly be judgmentally increased at the 90-91 A- 72-77 C end of the semester. There is no promise of curving or adjustment for demonstrated 88-89 B+ 70-71 C- improvement. 82-87 B 68-69 D+ 80-81 B- 60-67 D Percentages less than 50% will receive a grade of “F” 0-59 F regardless of any curve.

Grades are primarily determined by your ability to demonstrate on exams acquired learning of the course materials. Measures Designed to Help Struggling Performers Obtain a Higher Grade: The final exam percentage may be substituted for the normal point distribution percentage and used to determine your course grade based on the above table.

Withdrawal Policy: The last day to drop a class without a serious and compelling reason (02/17/2017) will be strictly enforced. Failing performance in the course and/or discovering that you do not have enough time to devote to outside preparation and study are not considered serious and/or compelling reasons.

Americans with Disabilities Act: If you need course adaptations or accommodations because of a disability or chronic illness, or if you need to make special arrangements in case the building must be evacuated, please see me during my office hours. Disability Support Services (DSS) is the designated department responsible for approving and coordinating reasonable accommodations and services for students with disabilities. www.csuchico.edu/dss .

Multitasking-free Zone: This classroom is a multitasking-free zone. This means that all of your attention is to be focused on the task at hand. Distractions disrupt mental concentration. The following examples of common distractions will not be tolerated and represent unacceptable behavior during our class time together: (1) entering the classroom late or leaving early, (2) walking in and out of the classroom once class has begun, (3) use of cell phones (including voice, text, camera features, data services, or even allowing a cell phone to ring or vibrate loudly), (4) using a lap top computer, e-reader, iPad, or tablet during class, (5) using ear buds, (6) reading or studying materials off task, from inside or outside the scope of ACCT 320, and especially (7) idle chit-chat with neighboring students.