Linfield College Cost Accounting BNAC 461 (Online) Fall 2015

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1 Course: BUSN 461 Cost Accounting (online) 4 credit hours Linfield College Cost Accounting BNAC 461 (Online) Fall 2015 Instructor: Carla Moha, CPA cmoha@linfield.edu; carlamikemoha@hotmail.com Phone: (home Pacific Time Zone) Cell: My preferred method to contact me is a course message within the Blackboard course site (Tools, Course Messages) rather than Linfield Webmail or personal . Course Description: Accounting to meet internal management needs for planning and control. Cost accounting systems and procedures, analyses of costs and variances and the integration of cost accounting into the overall accounting system. Course Prerequisites: BUSN 261 Managerial Accounting MATH 140 Introduction to Statistics MATH 160 Finite Mathematics with Calculus Course Objectives: In successfully completing BUSN 461, a student will be able to: 1. Explain the basic concepts of managerial accounting 2. Demonstrate basic procedures of managerial accounting 3. Demonstrate an in-depth understanding of cost accounting systems and procedures, the use of managerial accounting information for short-run decision making and the use of accounting data for planning and controlling an organization Instructional Materials: 1. Textbook Fundamentals of Cost Accounting (packaged with Connect Plus access code card) 4th edition 2014 Lanen, Anderson & Maher

2 McGraw-Hill Irwin ISBN : The textbook can be purchased at the bookstore or online at: 2. Software (a) Microsoft Excel and Word (b) You will also need to get the free downloads for: i - Adobe Acrobat Reader. Go to and click on Get Adobe Reader". i i - PowerPoint Viewer (unless you already have MS PowerPoint). Click here: PowerPoint Reader Course Requirements: During the term we will cover the following chapters of the textbook: Chapter 1: Cost Accounting: Information for Decision Making Chapter 2: Cost Concepts and Behavior Chapter 3: Fundamentals of Cost-Volume-Profit Analysis Chapter 4: Fundamentals of Cost Analysis for Decision Making Chapter 5: Cost Estimation Chapter 6: Fundamentals of Product and Service Costing Chapter 7: Job Costing Chapter 8: Process Costing Chapter 9: Activity-Based Costing Chapter 10: Fundamentals of Cost Management Chapter 11: Service Department and Joint Cost Allocation Chapter 13: Planning and Budgeting For each chapter we cover students will be required to: 1. Read and understand the materials in the textbook 2. Prepare solutions to selected problems from the textbook and submit via McGraw- Hill CONNECT Homework Manager. 3. Prepare a discussion response (by Thursday each week) and reply to a classmate (by Sunday each week). 4. Take a multiple choice quiz via CONNECT In addition, students will take (via CONNECT) a midterm exam and a final exam. First week: During the first week of the term, I will also have a discussion set up for introductions and will ask that you reply to my welcome . The introduction discussion will be graded and is required. Please be sure to reply to this as I do mark attendance in the course this first week using this graded discussion.

3 Chapter quizzes There are 12 multiple choice quizzes (1 for each chapter) using CONNECT. You will have 60 minutes to complete each quiz. Homework For each chapter I will assign homework problems. These will be completed using CONNECT. Discussions There will be a graded discussion each week in the course. I will ask a main question that a reply is due to each Thursday. I then expect a reply to a classmate to be made by Sunday each week. Midterm and final exams These exams will be taken on CONNECT. You will have 3 hours to complete the exams. Chapters covered are: Midterm chapters 1-6 Final chapters 7-11 & 13 Grading: Chapter Quizzes 25% Homework 15% Discussions 20% Midterm Exam 20% Final Exam 20% Grading scale: A 90 to 100 % B 80 to 89% C 70 to 79% D 60 to 69% F Below 60% Late work: Late work will be accepted only with prior approval or for emergencies. All late work will incur a 10% per day late penalty and will only be accepted up to one week after the original deadline. Please do not hesitate to contact me if you have any questions or concerns regarding the course. My preferred method of contact is a Course Message, but you may also contact me at my Linfield at cmoha@linfield.edu or at my personal at carlamikemoha@hotmail.com I am available most times via my home or cell phone if needed as well.

4 Weekly Schedule From To Week 1 Mon 9/8 Sun 9/14 Intro & Chapter 1 Week 2 Mon 9/15 Sun 9/21 Chapter 2 Week 3 Mon 9/22 Sun 9/28 Chapter 3 Week 4 Mon 9/29 Sun 10/5 Chapter 4 Week 5 Mon 10/6 Sun 10/12 Chapter 5 Week 6 Mon 10/13 Sun 10/19 Chapter 6 Week 7 Mon 10/20 Sun 10/26 Midterm Exam Week 8 Mon 10/27 Sun 11/2 Chapter 7 Week 9 Mon 11/3 Sun 11/9 Chapter 8 Week 10 Mon 11/10 Sun 11/16 Chapter 9 Week 11 Mon 11/17 Sun 11/23 Chapter 10 Week 12 Mon 11/24 Sun 11/30 Chapter 11 Week 13 Mon 12/1 Sun 12/7 Chapter 13 Week 14 Mon 12/8 Thur 12/11 Final Exam Incompletes A grade of Incomplete (I) is given only in emergency situations. The student must request an Incomplete in writing and must obtain my permission. All uncompleted work must be completed within the time limits I set. If you simply don t turn in the final assignments or the final exam, your course grade will be calculated with the missed portion counting for 0 points. Policy on Academic Integrity I adhere to the college policy on academic honesty, as published in the Linfield College Course Catalog. Students with Disabilities Students with disabilities are protected by the Americans with Disabilities Act and Section 504 of the Rehabilitation Act. If you are a student with a disability and feel you may require academic accommodations contact Cheri White, Program Director of Learning Support Services (LSS), as early as possible to request accommodation for your disability. The timeliness of your request will allow LSS to promptly arrange the details of your support. LSS is located in Loveridge Hall, Room 24, ( ). We also encourage students to communicate with faculty about their accommodations.

5 NOTE: The instructor reserves the right to modify the course requirements assignments, grading procedures and other related policies as circumstances may dictate. Any changes will be posted as an announcement in the course.