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rev. 12/19/13+89COURSE SYLLABUS

ACCT 610 / Cost Accounting - 4 CreditsGSC _ONLINETERM / YEAR:SPRING 2015

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rev. 12/19/13INSTRUCTOR:Sandy Kupcho, CPAContact Info:Email address sbkupcho@go.granite.edu

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rev. 12/19/13

Course Description This course covers traditional product costing methods (process and job order) as well as topics such as cost management systems, and accounting as part of organizational strategy.

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rev. 12/19/13Prerequisites PREREQUISITES: MGMT 510 Applied Managerial Accounting, MGMT 511 Financial Accounting, and MGMT 613 Financial Management

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rev. 12/19/13Learning Outcomes 1. Understand cost and management accounting environments and various cost management systems.2. Understand and apply general principles of activity based cost systems and management. 3. Relate special production issues and quality concepts to cost accounting.4. Complete job orders and process cost systems.5. Demonstrate capabilities in capital budgeting and financial management.6. Develop and use short and long term organizational performance measures.

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rev. 12/19/13Course Resources Textbook(s): 1. Lanen, Anderson, and Maher. Fundamentals of Cost Accounting, 4rd Ed., McGraw-Hill, 2011., ISBN:00780255242. You will need to purchase Mc-GRAW Hills CONNECT Accounting with the textbook if it doesnt come with it. Please see the instructions under Course Resources. You can either purchase the electronic textbook or the hardcopy, the choice is yours.Textbooks are available via GSCs online bookstore, MBS Direct at: Gttp://bookstore.mbsdirect.net/gsc.htm.Your textbooks may be available in the GSC Library. Search the GSC Discovery Service (library.granite.edu) or contact the College Librarian at: gsc.library@granite.edu.

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rev. 12/19/13

Course PoliciesAll assignments for each module are due by Sunday at midnight, Eastern time. A 5% deduction will be taken for each day an assignment, quiz, or exam is completed late. All discussion board posts should be completed within the week they are assigned. Discussion boards are closed after Sunday evening each week.

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rev. 12/19/13Description of Course Activities and Requirements

Discussion Board Participation: Active participation is a critical component of this course. During the course you will be expected to participate in discussion forums, post responses and questions where appropriate. One initial posting and two response postings per module are required. See rubric in course documents. Readings: It is essential to your understanding of the material that you read the sections listed for each week before beginning the problems.

Homework: Required exercises from the textbook will be assigned for homework. It is essential to your success that you complete these problems on your own and seek help when you need it. You should complete all of the required homework problems prior to beginning the weekly quizzes.

Exams: There are 3 exams for the class. Each exam will cover approximately 4 chapters in the textbook.

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rev. 12/19/13Grading Percentages

Exams45%Discussion board Postings20%Homework35%Total100%

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rev. 12/19/13Granite State College Standard Grading Scale

Grade

Percent

Grade Points

Level of Achievement

A95-1004.0

Excellent

A-90-943.67

B+87-893.33

Good

B84-863.0

B-80-832.67

C+77-792.33

C74-762.0*Acceptable

C-70-731.67D+67-691.33

Poor

D64-661.00

D-60-630.67

F590Failure, no credit

*A grade of C or better is required to fulfill requirements in the major, minor, or general education courses at GSC. Please consult the GSC catalog for details.

A grade of C- or below generally does not transfer to other academic institutions.

Other Grades

AF (Administrative Failure): An AF grade will be assigned to the student who stops participating early in the course and has not completed coursework sufficient for the assessment of course outcomes, or has stopped attending without formally withdrawing. An AF counts as an F grade in the calculation of grade point averages, and may have implications under policies on degree progress and financial aid/student accounts.

IC (Incomplete Coursework): A grade of IC can be assigned by a faculty member only when a student specifically requests the IC and agrees to the student's proposed plan to complete remaining assignment(s). Students must have completed the majority of course assignments and be passing the course to be considered for a grade of IC. An incomplete grade contract between the faculty member and the student will be required when an IC grade is filed; IC grades become grades of F after the published deadlines.

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rev. 12/19/13Course Schedule & Topics

Note: The following may change at the instructors discretion.

Week 1: Cost accounting information for decision making and cost concepts and behaviorChapters 1 and 2Assigned ProblemsDiscussion Board Entries

Week 2: Fundamentals of cost-volume-profit analysisChapter 3Assigned ProblemsDiscussion Board Entries

Week 3: Cost estimationChapter 5Assigned ProblemsDiscussion Board Entries

Week 4: Fundamentals of product and service costingChapter 6Assigned ProblemsDiscussion Board EntriesExam 1(chapters 1,2,3,5)

Week 5: Job CostingChapter 7Assigned ProblemsDiscussion Board Entries

Week 6: Process costingChapter 8Assigned ProblemsDiscussion Board Entries

Week 7: Activity based costingChapter 9Assigned ProblemsDiscussion Board Entries

Week 8: Fundamentals of cost managementChapter 10Assigned ProblemsDiscussion Board Entries Exam 2(chapters 6-9)

Week 9: Service department and joint allocation costsChapter 11Assigned ProblemsDiscussion Board Entries

Week 10: Planning and budgetingChapter 13Assigned ProblemsDiscussion Board Entries

Week 11: Business unit performance measurementChapter 14Assigned ProblemsDiscussion Board Entries

Week 12: Review and Exam 3Review previous materialExam 3(chapters 10,11,13,14)

Library Services The College Librarian is available to help you with plotting your research strategy; identifying, accessing, and evaluating information. Contact the College Librarian via e-mail (gsc.library@granite.edu) or by phone (603-728-8140). Additionally, we have electronic resources available through the GSC Discovery Service.

You can access the GSC Library in several ways:Go to: GSC Library (http://library.granite.edu) - the most direct route.Click on one of the library links under Research Help embedded in all e-Learning Moodle classes.Under the Academics tab in MyGranite, the Library is a link on the left navigation.

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rev. 12/19/13Academic Coaching Services Academic assistance to students is available at no additional charge. Basic skills preparation in reading, writing and math; study and research skills, time management tips and help in identifying online resources, are just a few of the specific resources available to all students at the institution. Campus team members work closely with faculty and the academic administration to foster academic success. A whole range of support services are available at the campus locations throughout the state, via faculty-led workshops on math and writing, and via Smart Thinking, an online tutoring resource available at the College. For details, please visit http://my.granite.edu/support-services.

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rev. 12/19/13Technical Assistance For assistance with issues related to accessing eLearning+, Moodle, Go.Granite email, WebRock, online courses or other technical issues related to any of the Moodletools, please visit the GSC Technical Assistance Center (http://it.granite.edu) for answers to the most frequently asked questions or to submit an online help request form. Or call 1-888-372-4270 (Hours: M-F, 8:30-5:00, messages checked twice daily on weekends. Extended hours for the week before start of the term and first week of the term: M-Th, 8:00-7:00.)

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rev. 12/19/13Documented Disabilities / Americans with Disabilities ActGranite State College will provide qualified individuals with disabilities the same educational opportunities available to persons without disabilities. When an individual's documented disability creates a barrier to educational opportunities, the College will attempt reasonable accommodation to remove the barrier. If you need assistance, we recommend that you make contact early to ensure that your requests can be reviewed prior to the start of each term. If you wish to apply for accommodations or provide documentation of a disability, please contact your academic coach. See the complete Granite State College policy in the current college catalog for further details.

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rev. 12/19/13Academic HonestyAn academic community is based on honesty and integrity. Plagiarism, cheating, or other forms of academic dishonesty are not acceptable at Granite State College. Faculty and students have a joint responsibility to ensure the integrity of learning.

All work that you submit must be your own except in those instances when your instructor gives specific permission to collaborate. When quoting, summarizing or explaining ideas that are based on another's work, whether in print or online, make sure to cite references appropriately. Plagiarism is using anothers words or even paraphrasing anothers work without giving proper credit through the use of citations.

For Granite State Colleges complete academic honesty policy, see the current college catalog http://www.granite.edu/academics/schedule.php).

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rev. 12/19/13Conduct in the ClassroomMembership in society implies minimal norms for civil behavior towards one another. It is Granite State Colleges expectation that all members of our college community treat faculty, staff, and fellow students with respect. Students need to be knowledgeable of and comply with college policies. Each individual is accountable for his/her actions and for the consequences of any behavior that is inconsistent with these values and expectations.

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rev. 12/19/13Weather Cancellation Policy Decisions to close or delay opening of an Academic Center will be made NO LATER THAN 6:30AM. Decisions to cancel evening classes will be made NO LATER THAN 3:00 PM. Closings will beannounced on WMUR TVas well as its website www. wmur.com/closings (a link isalso provided on thehomepage of theGSC Websitewww.granite.eduandNew Hampshire Public Radios website: http://www.nhpr.org). Ifa class is cancelled, you should contact your instructor foranymake-up instructions.

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rev. 12/19/13Institutional AssessmentAssessment is an ongoing process that enables the College to improve its programs, courses, and teaching methods. Institutional evaluation may be embedded in tests, exams and other measurements of student learning. As members of a learning community, students, faculty and staff will be expected to participate in the important process of assessment on occasion. Confidentiality of any data that identify participants is maintained.