<p>ACCT 380 Cost Accounting Office: BB3208 Spring 2010 (Ticket #12619) Phone: (818) 677-2424 James Chiu, Ph.D., CPA, CMA Email: [email protected] Hours: 13:00-15:00 M.W. and by Appointment</p><p>Required Text: Horngren, Datar, Foster, Rajan, and Ittner: Cost Accounting, A Managerial Emphasis, 13th Edition (Pearson Prentice-Hall, 2009) </p><p>Course Objective: This course emphasizes traditional and innovational cost accounting concepts, techniques, and procedures. The main topics to be discussed include: product costing methods, cost planning, cost control, and decision making. Managerial Uses of cost accounting for aiding planning and control decisions will be emphasized.</p><p>Date Topics and Reading Assignment Ch. Written Assignment 1/20 Introduction; Introduction to Cost Accounting 1 1-23, 1-30 ------1/25 Cost Terms and Purposes 2 2-25, 2-28, 2-29 1/27 Cost Terms and Purposes 2 2-31, 2-37, 2-40 ------2/1 Cost-Volume-Profit Analysis 3 3-21, 3-31, 3-3-36 2/3 Cost-Volume-Profit Analysis 3 3-43, 3-44, 3-46 ------2/8 Job Order Costing 4 4-17, 4-20, 4-21 2/10 Job Order Costing 4 4-23, 4-30, 4-37 ------2/15 Activity-based Costing & Management 5 5-17, 5-19 2/17 Activity-based Costing & Management 5 5-20, 5-23 ------2/22 Process Costing 17 17-19, 17-20, 17-21, 17-22 2/24 Process Costing 17 17-24, 17-25, 17-40 ------3/1 First Exam (Chapter 1, 2,3, 4, 5, and 17) 3/3 Review of the 1st Exam Spoilage, Rework, and Scrap 18 ------3/8 Spoilage, Rework, and Scrap 18 18-17, 18-18, 18-19 3/10 Spoilage, Rework, and Scrap 18 18-20, 18-35, 18-36 ------3/15 Flexible Budgets, Variances, and Control 7 7-19, 7-21 3/17 Flexible Budgets, Variances, and Control 7 7-24, 7-35, 7-36 ------3/22 Overhead Costing and Analysis 8 8-16, 8-17, 8-25 3/24 Overhead Costing and Analysis 8 8-28, 8-40 Inventory Costing and Capacity Analysis 9 9-16, 9-20 ------3/29 Inventory Costing and Capacity analysis 9 9-21, 9-30, 9-35 3/31 Cesar Chavez Day; no instruction ------4/5-10 Spring Recess; no instruction ------4/12 2nd Exam (Chapters 7, 8, 9, and 18) 4/14 Review of the 2nd Exam Cost allocation ------4/19 Customer-Profitability Analysis & Sales-Variance Analysis 14 14-16, 14-18 4/21 Sales-Variance Analysis 14 14-22, 14-32, 14-33 ------4/26 Allocation of Support Department Costs 15 15-16, 15-21 4/28 Allocation of Support Department Costs 15 15-22, 15-27, 15-30 ------5/3 Cost Allocation: Joint Products and Byproducts 16 16-20, 25 5/5 Cost Allocation: Joint Products and Byproducts 16 16-29, 16-35 ------Final Exam **********************************************************************************</p><p>C L A S S P O L I C I E S</p><p>1. Class attendance is required; it is important that you participate in class questions and discussions.</p><p>2. Course grade will be based on the following:</p><p>First Exam 25% Second Exam 25% Final Exam 35% Case 5% Class participation and quizzes 10% Total 100%</p><p>90% -100% A 80% - 89% B 70% - 79% C 60% - 69% D Under 60% F</p><p>Plus/minus will be incorporated in the grading</p><p>3. Assignment should be completed prior to the class meeting. It is imperative that you bring up in class for discussion any problem that you have trouble understanding.</p><p>4. No make-up exam will be given.</p>