COURSE SYLLABUS
BUS 614
Advanced Cost Accounting
Tuesday; 5:30 – 8:20 p.m.
Administrative Science Building; Room 223
Dr. Charles O. Kile
Accounting and Management Information Systems Area
Office: Room 375
Phone (256) 824-6582
kilec@email.uah.edu
Office Hours
Official office hours will be held after class at 8:20 each Tuesday [Room
223 or Room 375) or by mutual arrangement.
Course Description
This course provides an in-depth investigation of the concepts and
techniques of cost accounting. The course includes complete coverage of all
elementary cost accounting topics in a concentrated review. However, more
intense consideration will be given to issues and details related to specific
topics that are investigated in a comprehensive fashion.
Required Course Materials
There is no textbook required for this course. Students will be required
to purchase four cases that will be selected with student input during the first
week of the course. Students may also be required to purchase supplemental
materials such as advanced readings and cost accounting simulation models in
the event that such material come available.
BUS 603 COURSE SYLLABUS (cont.)
Grades Scale
A
90+
B
80-89
C
70-79
D
60-69
Additionally, some students may receive the following grades:
F – given when course work is unsatisfactory due to excessive absentees,
missing or incomplete assignments, or a course grade below 60.
W – assigned to students who withdraw from the course after the first drop/add
deadline.
I – temporarily assigned to students who have incomplete assignments for
extenuating circumstances cleared through the University’s Office of Student
Affairs
Grade Determination
Class Participation
Attendance
Cases
Project
Examination
5%
15%
30%
10%
40%
Class Participation
Class participation will be based on evidence of preparation and
contribution to class learning through participation in class activities, in-class
discussions and preparation of assignments prior to class.
Attendance
Attendance will be taken whenever the instructor remembers to do so.
Information from the instructor’s attendance records forms a small portion of
the basis for the participation portion of the grade, since presence in the
classroom is a necessary condition for participation.
Cases
Cases will be reviewed as a group during the class session they are due.
Each student is required to submit for grade a written summary of findings and
conclusions that the student compiled prior to the class discussion of the case.
Final Examination
Exams will be timed and administered inside the classroom. All in-class
examination work is to be performed individually. Students will take the exams
subject to the signed UAH honor code. Matters of examination integrity will be
forwarded to the University’s Dean of Undergraduate Studies Office.
BUS 614 COURSE SCHEDULE
Course Schedule
Session 1 August 27
Review of Basic Cost Accounting Terms
Session 2 September 3
Review of Manufacturing Costing
Session 3 September 10
Review of Process Costing and Joint Costs
Session 4 September 17
Discussion of Issues And Problems Surrounding Allocation of Cost Centers
Session 5 September 24
Review of Budgeting
Session 6 October 1
Review of Standard Costing and Variance Analysis
Session 7 October 8
Discussion of Performance Measurement Alternatives and Limitations
Session 8 October 15
Discussion of Special Topics: Just-in-Time, Total Quality Management, and
Productivity Measures
Session 9 October 22
Examination of review material
Session 10 October 29
Case 1: to be selected by the class
Session 11 November 5
Case 2: to be selected by the class
Session 12 November 12
Case 3: to be selected by the class
Session 13 November 19
Case 4: to be selected by the class
Session 14 November 26
Cost estimation simulation project
Session 15 December 3
Final Class Session