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ACCT 386

COST AND MANAGERIAL ACCOUNTING


SYLLABUS SPRING 2015
Instructor:
Office:
Phone:
E-mail:

Thomas J. Stauder, CPA


204 Williams
875-7552
tjstauder@ccis.edu
Please make sure your CougarMail account is activated, as that is the e-mail I
will use to communicate with you.

Office Hours: MWF 1:00 p.m. 1:50 pm


T TH 4:00 p.m 5:00 p.m
Or by appointment
Prerequisites:
Texts:

ACCT 281
Introduction to Managerial Accounting, 6th Edition, by Brewer, Garrison,
Noreen; McGraw-Hill Irwin Publishing;
Connect, an on-line resource to accompany the text.
http://connect.mheducation.com/class/t-stauder-386-jan-2015
Go to the above web address and Register for the class, using the code that came
with your book.

Course Description:
Accounting data and other financial data applied to the management of an
enterprise. Cost Accounting as a part of the spectrum of manufacturing costs is
studied. Particular emphasis is placed on planning and controlling.
Course Objective:
To teach students the uses of cost accounting data within an organization by its
managersto show what kind of information is needed, where this information
can be obtained, how this information can be used by managers as they carry out
their planning, control and decision-making responsibilities.
Grading

90% = A

Exams 6 @ 100 points


Quizzes 22 @ 5 points
Connect
Projects, Presentations
Approximate Total

600
110
120
40
870

Minimum Requirements:
80% = B
70% = C

60% = D

Below 60% = F

Homework:
Assigned homework will be done on Connect, the on-line resource that came with your
text. Please note that assignments for each chapter are due at 9:00 am on the due
date. NO LATE HOMEWORK WILL BE ACCEPTED. It is highly recommended
that you work on the homework ahead of the due date, so that questions can be
addressed in class before it is due.
Quizzes:
On the e-services website you will find two quizzes for each chapter. Each quiz consists
of five questions. You can work each quiz two (in some cases, three) times. I will count
only your highest quiz score. Quizzes are due at 9:00 a.m. on the assigned date. NO
LATE QUIZZES WILL BE ALLOWED. At the end of the semester, I will drop your
lowest quiz grade.
Excel Projects:
There will be two Excel projects: A Chapter 7 budget and a Chapter 11 Time Value of
Money project.
Presentation:
Students, in groups of two, will select a company and prepare a presentation on a topic related
to the class. These will be done in the second half of the semester, schedule to be determined.
Attendance:
According to institutional and departmental policy, regular and punctual attendance is required.
Attendance is recorded at the beginning of class. Students not present at that time are
considered absent. Likewise, students leaving early are considered absent for the entire period.
Being absent more than twice can be detrimental to your understanding of the material. Being
absent or tardy more than three times, for any reason, (including routine illness, doctor visits,
job, or absences of a personal/family nature) will result in a loss of points. After the third
absence OR tardy, one percentage point will be deducted from your semester total for each
additional absence or tardy.
Student Conduct:
Students may be dropped from this course for rude, disruptive and/or
disrespectful behavior, or excessive absenteeism.
Academic Honesty:
It is expected that all work you do for this class will be your own. Sharing
your Connect solutions with other students, or using another students
Connect is considered plagiarism and is grounds for dismissal from the
class.
Disabilities: Students with documented disabilities who may need classroom academic
adjustments or auxiliary aids and services are required to register with the ADA
Coordinator, Missouri Hall 233, 875-7626
Online databases are available at http://www.ccis.edu/offices/library/resources.asp. You may
access them from off-campus using your eServices login and password when
prompted.
Cell Phones: Please turn off cell phones and keep them stowed during class. They are not to
be used in the classroom in any manner, not even as a calculator. Laptops or
Tablets may be used if you have an electronic text.
2

ACCT 386

Spring 2015

Class Schedule

DUE at 9:00 a.m.


Chapter 1: Intro to Managerial Accounting

Mon Jan 12
Wed Jan 14
Fri Jan 16

MLK DayNo Class

Mon Jan 19
Wed Jan 21

Connect 1, Quiz 1A

Chapter 2: Job Order Costing

Fri Jan 23
Mon Jan 26
Wed Jan 28
Fri Jan 30

Connect 2 Quiz 2A
Quiz 1B, 2B

Chapter 1,2, Test


Chapter 3: Activity-Based Costing

Mon Feb 2
Wed Feb 4
Fri Feb 6
Mon Feb 9

Connect 3, Quiz 3A

Chapter 4 Process Costing

Wed Feb 11
Fri Feb 13
Mon Feb 16
Wed Feb 18

Connect 4, Quiz 4A
Quiz 3B, 4B

Chapter 3-4 Test


Chapter 5 Cost-Volume-Profit

Fri Feb 20
Mon Feb 23
Wed Feb 25
Fri Feb 27

Connect 5, Quiz 5A

Chapter 7 Profit Planning

Mon Mar 2
Wed Mar 4
Fri Mar 6
Mon Mar 9
Wed Mar 11

Connect 7, Quiz 7A
Budget Project Due
Quiz 5B, 7B

Chapter 5-7 Test

Fri Mar 13
Mon Mar 16

Chapter 8 Flexible Budgets

Wed Mar 18
Fri Mar 20
Spring Break
3

Mon Mar 30

Connect 8, Quiz 8A

Chapter 9 Performance Measurement

Wed Apr 1
Fri Apr 3
Mon Apr 6
Wed Apr 8

Connect 9, Quiz 9A
Quiz 8B, 9B

Chapter 8-9 Test


Chapter 10 Differential Analysis

Fri Apr 10
Mon Apr 13
Wed Apr 15
Fri Apr 17

Connect 10, Quiz 10A

Chapter 11: Capital Budgeting Decisions

Connect 11, Quiz 11A

Chapter 12: Statement of Cash Flows

Mon Apr 20
Wed Apr 22
Fri Apr 24
Mon Apr 27
Wed Apr 29
Fri May 1

May 7
Thurs 10 a.m.

Connect 12, Quiz 12A

Quiz 10B, 11B, 12B

Final: Chapters 10-11-12