Accounting
Southwest College
Center of Excellence – Business Administration
Department Chair – Dr. Marina Grau
Program Coordinator – Vacant
Professor – Donald R. Bond, CPA
Syllabus
2016 Spring Semester – Saturday 9-1:15pm
ACNT 2309-004 (92195) – Cost Accounting. Coverage includes nature, objectives, and
procedures of cost accounting as applied to the control and management of business, including
job order costing, process costing, budgeting, evaluating profit performance and distribution
costs.
Students will develop and analyze internal reports for service as well as manufacturing
companies; determine how the cost of a product is determined under several cost flow systems;
allocate the costs of support departments; prepare detailed variances and interpret the results.
Prerequisite: ACCT 2302 (Principles of Accounting II)
Prepared by: Donald R. Bond, CPA - Instructor of Accounting - Southwest College
Office Hours: By appointment at: 5601 West Loop South (West Loop Campus)
Phone: 713/718-7865 Fax Number: 713/651-9305
E-mail: donald.bond@hccs.edu
Classroom: C258
Saturday 9-1:15pm
Basic Course Goals:
Studying cost accounting is one of the best business investments a student can make. Why?
Because success in any organization -from the smallest corner store to the largest multinational
corporation- requires the use of cost accounting concepts and practices. Cost accounting
provides key data to managers for planning and controlling, as well as costing products, services
and customers.
The central focus of this course is how cost accounting helps managers make better decisions.
Cost accountants are increasingly becoming integral members of decision-making teams instead
of just data providers. This course will also prepare students for the rewards and challenges
facing them in the professional cost accounting world both today and tomorrow.
Required Textbook:
Principles of Cost Accounting. 17th. Edition.
Author: Vanderbeck. Publisher: Cengage
ISBN: 978-1-305-28015-1
CPA course information:
The following HCCS link:
http://www.hccs.edu/programs/programs-a-z/accounting/
Educational Credit for the CPA Exam: The Texas State Board of Public Accountancy (Board)
requires that you have completed a baccalaureate or higher degree from a Board recognized
institution of higher education to study at a Board recognized Texas community college to
complete the educational requirements to qualify for the CPA Exam. Houston Community
College is recognized as a qualifying Texas community college. This means that you have to
have graduated from a recognized, four-year college BEFORE the first day of this class if you
want this class to fulfill the Board's education requirements to sit for the CPA Exam.
The Texas State Board of Public Accountancy (TSBPA) awarded Houston Community College
the designation to offer "Qualifying Educational Credits for the CPA Examination."
Students with Special Needs:
Any student with a documented disability (e.g. physical, learning, psychiatric, vision, hearing, etc.)
who needs to arrange reasonable accommodations must contact the appropriate Disability
Support Service (DSS) Counselor at the beginning of each semester. Faculty is authorized to
provide only the accommodations requested by the Disability Support Service Office.
Students who are requesting special testing accommodations must first contact the appropriate
DSS Counselor for assistance. Please contact the Distance Education Counselors, in order to be
referred to the appropriate DSS Counselor.
Students who require testing accommodations need to schedule an appointment for testing to
ensure that staff will be available for proctoring and to arrange for any adaptive equipment that
may be required. Students should contact the distance education instructor’s “Instructional
Support Specialist” (ISS) the week prior to each of the exams throughout the semester to confirm
that the requested testing accommodations will be met. If you need assistance in determining
your instructor’s ISS, please contact your instructor or the Distance Education Counselor for
assistance.
Evaluation and Requirements:
Students are expected to read all assigned chapters, complete and submit all required projects or
assignments on time, carefully review the orientation guidelines and read notes posted in the
website on a regular basis.
Accounting is best learned through doing. Therefore there will always be assignments to be
prepared at home. This will require a considerable commitment of time and effort from you.
Typically, the successful student in college can count on 9 hours of studying every week to
master the content of the chapters and completing the assignments.
Students are responsible for the "learning objectives" at the beginning of each chapter.
Accounting is a subject that cannot be mastered passively. The concepts and ideas could be
compared to building blocks; each serves as a foundation for the new ones. It is extremely
important that each student be actively involved in the learning process. This requires intensive
studying of each chapter, reviewing the study guide and continuous application of the ideas to all
assignments.
Your final grade for this course will be based on how well you do in meeting the evaluation
requirements and applying the grading scale listed below:
Evaluation Requirements:
2 sectional exams
Final examination
Project
Quizzes
Homework
Total
200 points
150 points
100 points
100 points
150 points
700 points
Grading Scale
90-100
80-89
70-79
60-69
Below 60
%:
=A
=B
=C
=D
=F
RULES FOR EVALUATION REQUIREMENTS:
THERE ARE NO MAKE UP EXAMS
STUDENTS MUST COMPLETE ALL EVALUATION REQUIREMENTS IN ORDER TO EARN A
GRADE.
REQUIRED AND MANDATORY FINAL EXAM WILL BE ADMINISTERED AND PROCTORED
AT THE WEST LOOP CENTER
LATE PROJECTS WILL NOT BE ACCEPTED.
Drops or Withdrawals:
Please follow procedures available on-line in the “Student Handbook”. Check academic calendar
for deadlines.
Students Rights: Anti-Discrimination http://www.hccs.edu/district/students/anti-discrimination/
http://www.hccs.edu/district/departments/institutionalequity/title-ix-know-your-rights/
TITLE IX OF THE EDUCATION AMENDMENTS OF 1972, 20 U.S.C. A§ 1681 ET. SEQ.
Title IX of the Education Amendments of 1972 requires that institutions have policies and
procedures that protect students’rights with regard to sex/gender discrimination. Information
regarding these rights are on the HCC website under Students-Anti-Discrimination. Students who
are pregnant and require accommodation s should contact any of the ADA Counselors for
assistance.
It is important that every student understands and conforms to respectful behavior while at HCC.
Sexual misconduct is not condoned and will be addressed promptly. Know your rights and how to
avoid these difficult situations.
Log in to www.edurisksolutions.org Sign in using your HCC student email account, then go to the
button at the top right that says Login and enter your student number.
Assignment Schedule
Class
1
Date
2/20
1
2/20
2
Chpt
1
Topic
Introduction to Cost Accounting
Homework Assignment
E1-2,3,4,5,7,8,9,10,11
P1-2,4,5,6,7,13
2
Accounting for Materials
E2-1,2,3,5,11,12,13
P2-2,3,4,5,10
2/27
3
Accounting for Labor
E3-1,2,3.4,6,8
P3-1 1st Project assigned
2
2/27
4
Accounting for Factory
Overhead
E4-1,2,4,8,10
P4-1,2,12,13 1st Project due
3
3/5
5
Process Cost Accounting
General Procedures
4
3/12
6
Process Cost Accounting – E6-1,2,4,6,7,9,10
Additional
Procedures: P6-1,2,4
Accounting for Joint Products
and By-Products
5
3/19
4/2
7
4/9
SPRING BREAK
The Master Budget and Flexible TBA
Budgeting
2nd Project Assigned
Exam #1 (Ch. 1-5) ONLINE
4/2
6
– E5-1,3,
P5-1,2,3,5
8
Standard Cost Accounting – 2nd Project Due, 3rdd Project
Materials, Labor and Factory Assigned
Overhead
E8-1,2,3,4,5,6,7,8
P8-1,2,3,4,5,8
4/14
LAST DAY TO WITHDRAW
4/16
WORK ON PROJECT
7
4/23
9
Cost Accounting for Service 3rd Project Due
Businesses and the Balanced E9-1,2,3,4,5,6,7
Scorecard
P9-1,2,3,4
8
4/30
10
Cost Analysis for Management E10Decision Making and
1,2,3,4,5,6,8,9,10,11,12,13
P10-1,2,3,5,6,9,10
9
5/7
REVIEW FOR FINAL EXAM
Exam #2 (Ch. 6-10) ONLINE
10
5/14
Final Exam (Ch.1-10) INCLASS
Incompletes:
The grade of “I” (incomplete) is conditional. If you receive an “I”, you must arrange with your
instructor to complete the course work by the end of the following term (excluding Summer).
After the deadline, the “I” becomes an “F”. See the Student Handbook for more information.
Academic Dishonesty:
Students are responsible for conducting themselves with honor and integrity in fulfilling course
requirements. Penalties and/or disciplinary proceedings may be initiated by College System
officials against a student accused of scholastic dishonesty.
“Scholarly dishonesty” includes, but is not limited to, cheating on a test, plagiarism, and collusion.
Anyone caught cheating on an exam will be given a zero on the exam. A report on the incident
will also be submitted to the appropriate school officials.
For additional information pertaining to student policies, pick up the current “Student Handbook”
at any of our campus or via our Home Page at: http://www.hccs.edu
Recommended Exercises and Problems at the End of Each Chapter:
A listing of chapters that will be covered in this course will be posted in Eagle on Line. In order to
assure yourself that you have a good understanding of the chapters, I recommend that you
complete the exercises and problems at the end of each chapter. These problems and exercises
are designed to assist you understand the material and will not be collected or graded. Solution
Manuals are available with the tutors so you can check your answers.
Exams:
Two Assessments will be administered on-line.
Final exam will be administered and proctored at West Loop Campus.
Please make sure you are available to come to the campus to take the final exam.
Dates and time will be posted on Eagle on Line.
Tutoring:
Tutors and solution manuals are available for all accounting students free of charge at the
following locations:
Central Campus – 713/718-6481
Stafford Campus – 713/718-7912
West Loop Campus – 713/718-7911
Town and Country – 713/718-5676
Hayes/Alief Campus – Check with the campus director for the open lab location
Eastside Campus – 713/718-7089
Please call the above numbers or check with your instructor for scheduled days and times.
IMPORTANT
The Student Handbook contains policies and procedures for students.
Students should have reviewed the handbook as part of the mandatory
orientation. It is the student's responsibility to be familiar with the handbook's
contents. The handbook contains valuable information, answers, and
resources, policies and procedures (how to drop, attendance requirements,
etc.), student services (ADA, financial aid, degree planning, etc.), course
information, testing procedures, technical support, and academic calendars.
http://hccs.edu/student-handbook
How to access your CengageNOW course
ACNT 2309, Spring 2016
Instructor(s): Donald Bond
Start Date: 02/20/2016
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Registration
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