FOOTHILL COLLEGE Course Accounting 66---Cost Accounting Professor Farima Fakoor, MBA Office Hours Via email E-Mail

Address ffakoor@yahoo.com Mailing Address Foothill College 12345 El Monte Rd. Los Altos Hills, CA 94022 Spring 2012 Online 1. A Java-capable Internet browser to access ETUDES 2. Daily access to a computer (preferably a PC) 3. Daily access to the Internet 4. Microsoft Office 5. A pocket calculator - Example : HP12 Principles of Cost Accounting. Edition 15; Author: Vanderbeck ISBN 9780840037039 (This ISBN number is only for the text book)REQUIRED ISBN 9781111168452 (This ISBN number is for the working papers and the study guide) It can be purchased separately and it is OPTIONAL. Other Requirements 1. The ability to use ETUDES NG as the tool to obtain course materials and participate in class discussion 2. A permanent e-mail address to receive course materials and correspondence from the instructor 3. The ability to use the Web for research purposes, including proficiency in using search engines 4. Familiarity with e-mail, including knowledge of receiving and sending attachments Prerequisites Financial Accounting 1C with a grade of C or better; or equivalent experience

Quarter Time and Place Required Materials

Texts

Course Description This is a transferable course for business and accounting students. Cost accounting is the process of accumulating, measuring, analyzing, interpreting, and reporting cost information useful to both internal and external groups concerned with the way in which the organization uses, accounts for, safeguards, and controls its resources to meet its objectives. Topics include fundamentals of activity-based costing, job-order, process cost, and standard cost accounting system. Students will be able to: 1. Explain cost accounting terminology, principles, and concepts. 2. Explain different cost accounting methods and /or procedures. 3. Demonstrate the ability to apply the different costing methods and /or procedures to solve cost accounting problems. Examples: Variable Costing , Absorption Costing GRADING Homework (10 weeks HW *20) Quizzes (50 points each) (2*50) Take home exam (Midterm) Online - Final examination Spreadsheet assignments (2 Excel Assignments)(40 points each) Writing assignment (Sample Corporations Cost Accounting Policy.) Class attendance and participation (10 Weeks * 10) + 20 bonus for Midterm and Final week Total 200 Points 100 Points 100 Points 300 Points 80 Points 100 Points 120 Points 1000 Points

Homework Homework must be submitted by 11:59pm Sunday evening of each week. Homework must be saved in Task, Test, Survey module folder in ETUDES-NG under each week. I will review your homework for completeness and reasonableness of attempt and assign a score of 0-20. I do not return homework, nor do I grade it for accuracy. You must compare your work 2

to the solutions that I provide for accuracy. Homework must be prepared in WORD or Excel. No copy and paste will be accepted. I have placed an electronic copy of the solutions for the exercises and problems online in ETUDES module; you can obtain the solutions after you turn in your homework.

ETUDES NG Login Tips for ETUDES NG Students - Reasons why you may not be able to login to your class: You may be entering invalid login information using an incorrect formula. ETUDES NG course login instructions are listed at: http://www.foothillglobalaccess.org/main/etudesng_login.htm You may be typing your User ID and/or password with the CAPS lock on. Turn off CAPS lock and retry. If you are not a new user of ETUDES, yet you are attempting to log on with the default password it will not work. If you are not a new user in the system, please use the old User ID and password that you had established before. Your account is not changed from term to term You may have forgotten your password. You can request to have a new password emailed to you using the Reset Password tool. You can find this tool by clicking on the Reset Password button on the left side of the NG Gateway webpage. If you get an error message "Email address not found when you click on Send Password then do one of the following: RECOMMENDED: Update your email address with the Registrars Office, either in person or via the Internet at https://registration.fhda.edu/prod/web/default.jsp. Click on Foothill Registration System. FOR EMERGENCIES ONLY: Request to Update Your NG Account (This is only a temporary solution because you MUST also update your email address with the Registrars Office separately.) If you have requested to add a class, but you are not officially enrolled in the Registrar's Office, you will NOT be able to log into your online course the morning after you are officially enrolled and have paid. You may be attempting to log on from an unsupported browser, such as AOL or MSN (see System Requirements at http://etudes-ng.fhda.edu/portal for information). If you have been dropped from the course, you will no longer have login access. 3

If your class is over and your instructor has disabled the site, you will no longer have access to the course. Classes may not have not started yet. If the term has not started, this explains why you can't log on or access your class site. Typically, registration data is loaded on the first day of class or on Friday before classes start.

If you still have questions, you can post a message at the Student Help Desk.

Priorities It is important that you follow the CLASS CALENDAR included in this course syllabus. If you do not make this a priority, it is very likely that you will quickly fall too far behind to complete the course. Exams Each exam is based on the main concepts in the text book. In preparing for the examinations, the key is a solid comprehension of the material and being able to solve a problem. Examination questions are similar to homework problems, although some questions will test your understanding of the concept and adapting to a new problem. There will be two examinations. Exams are planned for the dates noted on the calendar. There are absolutely NO MAKE-UPS ALLOWED. The best way to prepare for the exams is to read each chapter in the text. Next, go to the end of the chapter and respond to the exercises and problems. I will post solutions to all chapter exercises and problems for your review at the end of each week. If you have PowerPoint presentation software on your computer, you are welcome to download each chapters presentation slides and save the slide on your computers hard disk, and open PowerPoint to view the slides in a full-screen format. Excel Assignments You should have access to a computer and Excel software to complete the assignments listed on the "Homework Page" of this handout. The two major computer assignments (Excel) which will be noted out by points in the homework listing, worth 40 points each, and must be Submitted in ETUDE on the due date stated in the class calendar by 11:30. This is NOT a group assignment. Each individual must turn in his or her own assignment.

PLEASE DONT EMAIL ME YOUR EXCEL ASSIGNMENTS/HOMEWORKS. DONT FAX YOUR WORK TO THE BUSINESS OFFICE AT FOOTHILL COLLEGE.
You must follow the instructions listed below when completing an Excel assignment. 1. If an assignment has more than one requirement, use a separate sheet for each requirement. For example, if an assignment requires completion of an income statement, a statement of owners equity, and a balance sheet, assign one sheet per statement. You must then name 5

2.

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4.

5. 6.

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each sheet. Double click at the bottom of the spreadsheet, where the word "Sheet" appears, to name each sheet. If a problem requires a written response in text format, e.g., Instruction 2 for problem 2-6B, please use your own words to respond to the question. Copying exact statement from the solution manuals and turning it in as ones own statement is recognized as plagiarism. For text format answers, feel free to use WORD and attach it as a separate file. The default setting in Excel includes three sheets. To add additional sheets, select Insert in the menu bar and click on Worksheet. Please note there is a difference between assigning one sheet per requirement and one file per requirement. If you assign one file per requirement, a problem with five requirements must be saved five times. This is very time consuming. Make sure to assign one sheet per requirement to avoid this lengthy process. Use the formula function of "Excel" to compute an answer. To enter a formula into a cell, place your cursor in that cell and press the equal (=) sign on your keyboard. This sign is located on the top right segment of the keyboard. The equal sign tells the computer that you are entering a formula. You may then add (+), subtract (-), multiply (*), or divide (/) depending on the calculation that needs to be completed. For instance, if you want to add E10 to E11, enter =E10+E11. Once you hit the enter key on your keyboard, the two cells will be added. To subtract, enter =E10-E11 and press the enter key. Each sheet must be formatted with gridlines. To do this, click on "File," select "Page Setup," then click "Sheet" to choose "Gridlines." Each assignment that is dropped in ETUDE may be printed by the instructor; therefore, please set the print area so that each sheet consists of one page. To do this, highlight the area that is going to be printed, select "File," click on "Print Area," and choose "Set Print Area." Repeat the same steps for each sheet. Type in your name, the number of the problem or question, the course number (Cost Accounting 66--Online), and the instructors name in the top right-hand corner of each assignment.

Your grade for each assignment will be entered in the gradebook in EDTUDES NG. You may view your grade approximately 5 days after the due date. The assignments that do not follow the above instructions will receive zero or partial credit. It is strongly recommended that you review the accounting concepts related to each assignment, before you solve the problem. A copy of the solutions for all spreadsheet assignments has been placed in the "Modules site of ETUDES.

Writing Assignment The primary purpose of this assignment is to help students gain a better understanding of cost accounting concepts. This is not a group assignment. The requirement for this paper is minimum 5-pages/double space on a chosen company. You are required to write a cost accounting policy for the accounting department/ using and considering the concepts that you learn through out the course. I will provide some samples for your review; you are also encouraged to research on internet to find more information on Cost Accounting Policies and how they are formulated. Class Attendance and Participation Students are also evaluated based upon their contributions to class discussions. Contributions should reflect the extent to which a student has studied the chapter under discussion in advance, and thought about its related assignments. Discussion participation and maintaining an attitude conducive to proper classroom learning are required. I require 3 posts per week in the class discussion area. Due date is Sunday by 11:30. 1 Post = 3 Points 2 Posts = 6 Points 3 Posts = 10 Points Out of 120 points for class participation, 20 points will be awarded as a bonus. Instructor Assistance If you have any questions, you may e-mail me. Include your name and the course name in the Subject Box of the e-mail. Mark your e-mail urgent if you need an answer within 24 hours. It is important to have your current e-mail address, mailing address, and phone number so that I may reach you in a prompt manner. Please use for all matter the Private Messages in ETUDE, and in case of an urgent matter use email.

Important Reminder You must retain all your graded spreadsheets and other assignments until you receive your final grade. The grades are posted in ETUDES on the dates noted on the class calendar. Please check the grade sheet to make sure you have received credit for all assignments/exams submitted during the quarter. Please e-mail me immediately if there are any discrepancies. The grades will be updated a week before the end of the quarter. Your final grade for the class will be displayed in the Gradebook site of ETUDES NG one week after the quarter ends.

Please note: No corrections will be made to the grade sheet after the final exam date. Students shall obtain their final grades form Foothill College.
Academic Honor Code Foothill College assumes that students will pursue their studies with integrity and honesty; however, when students are caught cheating or plagiarizing, a process is followed that may result in severe consequences. Please refer to the college catalog for the expanded explanation of this process, as it will be vigorously implemented should this conduct occur in work related to this class. Withdrawal from the Course Students assume responsibility for completing the course. Should you decide to drop the course during the quarter, you must contact the Admissions and Records Office and request to be dropped. You should also notify me so I can drop you from my grade sheet. I hope that you will find this course informative as well as useful, and that you will be encouraged to enroll in other accounting and business courses offered at Foothill College. Please make note that I dont grant Ws for students who do not finish the course and fail to drop the class in a timely manner. Final Grade Your letter grade will be assigned based upon the following percentages: 93 - 100% A 90 - 92 A87 - 89 B+ 83 - 86 B 80 - 82 B77 - 79 C+ 73 - 76 C 70 - 72 C67 - 69 D+ 63 - 66 D 60 - 62 D and Under 8

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HOMEWORK PAGE
HOMEWORK AND SPREADSHEET ASSIGNMENTS (EXCEL)
CHAPTER STARTING PAGE 1 2 3 4 41 87 130 188 EXERCISES 1, 2,3,4,8,9,10 3,5,6,9,11,12,13 1,2,4,5,9,13 1,2,4,6,7,10 PROBLEMS 1-1, 1-2 2-3 3-1 4-2 4-7 Excel Spreadsheet due (Week 6 ) EXCEL PROBLEMS

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239 280 320 370

2,3,4,7,8,10 1,3,4,7,8,9,11 1,2,3,4,5,8,9 1,2,3,6,9,12,13

5-1 6-1 7-2 8-1 Start your term paper. Due in Week 10 8-5 Excel Spreadsheet due (Week9 )

9 10

412 448

1,3,5,6,7 1,2,3,4,6,8,10,17

9-1 None

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CLASS CALENDAR Winter 2012 April 9th to June 29th. Monday- Week 1 Monday Week 2 Monday Week 3 Apr 9th Class begins, Review Introduction and Syllabus Chapter 1: Introduction to Cost Accounting. Chapter 1 Homework is due on Apr 15..at 11:30pm. Chapter 2: Accounting for Materials. Chapter 2 Homework is due on Apr 15 ... at 11:30pm. Chapter 3: Accounting for Labor. Chapter 3 Homework is due on Apr. 22 . at 11:30pm. Quiz #1: Take on line (Chapters 1, 2, 3) Friday Sat - Sun Chapter 4: Accounting for Factory Overhead. Chapter 4 Homework is due on May 6 at 11:30pm. Chapter 5: Process Cost Accounting Chapter 5 Homework is due on May 13 . at 11:30pm Get Ready for your midterm and your First Excel Assignment! Review chapters 1,2,3,4,5. Excel Assignment # I due by may 20 . by 11:30. Take Home Midterm (Chapter 1, 2, 3, 4, 5) due by May 20 11:30pm Chapter 6: Process Cost Accounting. Additional Procedure Chapter 6 Homework is due on may 27 at 11:30pm Chapter 7: The Master Budget and Flexible Budgeting Chapter 7 Homework is due on June 3 at 11:30pm Chapter 8: Standard Cost Accounting Material, Labor, and Factory Overhead. Chapter 8 Homework is due on June 10 at 11:30pm Start your term paper due on Sunday of week 11 11

Apr 16

Apr 23

Monday Week 4 Monday Week 5

Apr 30

May 7

Monday Week 6

May 14

Monday Week 7 Monday Week 8

May 21

May 28

Monday Week 9

June 4

Monday Week 10 Monday Week 11 Monday Week 12 Final week

June 11. June 18

Term paper due: June 24 Quiz #2: Take on line (Chapters 6, 7, 8) Excel Assignment # II due by June 10 Chapter 9: Cost Accounting for Service Businesses. Chapter 9 Homework is due on June 17. at 11:30pm. Term paper due: March 18. Chapter 10: Cost Analysis for Management Decision Making Chapter 10 Homework is due on June 24..at 11:30pm Term paper due: June 24 Final Exam must be taken on-line during June 25 to June 29. Comprehensive but more emphasis on Chapters 6,7, 8, 9, and 10. (Good Luck!) It must be done in one setting No Multiple entries are allowed. No late submission is accepted. Exams must be completed by the due date. June 29th...) The exam and course site will be closed after March 30th... and the instructor will be working on finalizing the course grades. Have a Wonderful Spring Quarter!

June 25

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