Accounting 625 (Spring, 2015)
Charles W. Lamden School of Accountancy, SDSU
1. General Information

Professor: Kevin M. Lightner, Ph.D.
o Office Hours: Th 1800-1840
o Office: SS2427
o Classroom: SSW2512
o Telephone: 594-3736 (please do not leave message, email instead)
o Email: Kevin.Lightner@sdsu.edu
2. Required Material
E-Text

E-Text downloaded from: https://create.mheducation.com/shop/

E-Text can be purchased by entering ISBN # 9781308447858

E-Text cost is $141.02

This price includes a Connect access code

E-Text consists of Chapters from:
o Fundamentals of Cost Accounting, Lanen, 4th Ed. Chapters 2,3,5,7,8,9,11,16,17
o Intermediate Accounting, Spiceland, 8th Ed. Chapters10,11,15,16


Register for Connect at the URL http://connect.mheducation.com/class/k-lightneracctg625-01
Connect Material available weekly via BlackBoard. Use one of the “Assignment” buttons to
access the appropriate for the week prior to each scheduled class.
3. Timing of Access to course Material on BlackBoard
 E-Text
 Available from the McGraw Hill online bookstore (refer to section 2.0 above)
 Study Notes:
 Available on BlackBoard via “Study Notes Button”
 Class Problems
 Available on BlackBoard via “Class Problems” Button
 Assignments
 Available on BlackBoard via an “Assignment” Button. Assignments are accessed using
the 16 assignment buttons. Learnng Modules and Homework links within an
Assignment will be available at 10 pm following each class meeting. Requirements that
should be completed in advance of the next class meeting are:
o E-Text Reading Assignment
o Connect Learning Module Assignments
o Homework Assignments
o Printing and/or review of Study Notes and Class Problems

Access to Connect Learning Module Assignments and Homework Assignments should be via
the links provided for each assignment. Do not go directly to your Connect course to access
this material. In order for your assignment scores to post to BlackBoard, you will need to build a
connection between your Connect Account and your BlackBoard account. To do this, you will
need to click on an Assignment link in BlackBoard. The first time you click on a link in
BlackBoard, you will be asked to provide your Connect account information. That will build the
connection between your Connect and BlackBoard accounts.
4. Classroom Format
Topics will be discussed by a combination of lecture, review problems, and solutions to review
problems via the classroom data projector. Each class meeting there will be a brief lecture
followed by Class Problems on the material. Class Problems can be completed individually or
together with other class members. While I will provide you with guidance and make a concerted
effort help you maintain progress toward a solution for the Class Problems, you or your group
have the responsibility to compile a competent and thorough solution. While in the classroom, you
should maintain your focus on the lecture and review problems, but do so in a relaxed and casual
manner. The classroom is purposely informal. It is a learning environment and one in which you
should feel comfortable in engaging other class members in conversation while working on class
problems, and in asking me for help and/or clarification..
5. Outside Class – Summary (refer to Section #13 for detail)





Reading Assignments in E-Text
Outlines and explanations of topics via Study Notes posted on Blackboard
Learning Module Assignments (120 points possible)
Homework Assignments (140 points possible)
Exams 1 and 2 (200 points possible). 3rd Exam (100 points) will be held in class.
6. Computer Applications
 You are expected to use SDSU’s BlackBoard
( https://blackboard.sdsu.edu/webapps/login/ )
to obtain access to:
o Class Syllabus
o Study Notes
o Learning Module Assignments
o Homework Assignments
o Class Problems
o Exams 1 & 2 when available
 You must have your own email account so that you may be contacted regarding
supplemental reading material, grades, changes in agendas, changes in content on
BlackBoard, and updates from accounting regulators.
7. Exams
 Exams 1 and 2 will be taken online. Access to exams is via the “Assignments” button
in BlackBoard. Go to the Exam folders.
 Start and stop times will be set for each exam. The exam must be completed within
the specific time frame as indicated. If your answers haven’t been submitted prior to
the stop time, they will be automatically submitted when the stop time is reached.
 Exam 3 will be taken in class on the final exam date 5/14/2015 at 7 pm.
8. Homework Instructions
 Time allowed: each Homework assignment will be designated for completion within a
90 or 120 minute time period. If you “exit & save” your work the clock still runs on the
allotted 90 or 120 minute time limit. When the time allotted has been used up, the
assignment will be automatically submitted.
 Printing allowed
 Two attempts are allowed. For each attempt after the first, there is a 10% deduction
from score of attempted question.
 Before submitting an answer for each question, you may check if your answer is correct
before submitting. There will be a 10% deduction on each question where you check
the answer.
 After submitting your assignment, your score will be available using the “Grades” button
in BlackBoard
 Detailed feedback on each question will be available one hour past the assignment due
date by returning to the assignment and using it for study.
9. Assessment
The scores for each student will be (1) added together, (2) the total scores arranged in a
distribution from highest to lowest, (3) grade break-off points determined to yield a minimum grade
point average for the class of 3.0 and (4) student grades assigned on the basis of the class curve.
Points are earned throughout the semester as follows:
Assignment
Date Due
(10 pm)
Average or
Allowed
Completion
Time1
Number of
Points
Possible
Learning Modules
2
3
4a
4b
7
9
01/27/2015
02/03/2015
02/10/2015
02/10/2015
03/03/2015
03/17/2015
47 min
60 min
42 min
47 min
53 min
45 min
10
10
10
10
10
10
Homework
2
3
4
5
7
8
9
10
12
13
14
15
01/27/2015
02/03/2015
02/10/2015
02/17/2015
03/03/2015
03/10/2015
03/17/2015
03/24/2015
04/14/2015
04/21/2015
04/28/2015
05/05/2015
90 min
90 min
120 min
120 min
90 min
90 min
90 min
90 min
120 min
90 min
120 min
120 min
10
10
10
20
10
10
10
10
20
20
20
20
Total
Points
60
170
Exams
1
2
3
02/19/2015
03/26/2015
05/14/2015
180 min
180 min
180 min
100
100
100
300
Total Points
530
1
Learning Module times are average completion times. Homework and exam times are the
maximum allowed completion times.
10. Attendance
Class attendance is important as it provides you an opportunity to clarify and test your
understanding of the material covered during class discussions. Students are responsible for all
material covered and announcements made during classes missed.
11.
Schedule
Class
Date
Accounting Issue
Assignment
Completed Prior to
Class
Classroom
Discussion and
Activity
Jan 22
Introduction, Cost
Terms and Purposes
Assignment 1
Study Notes 1
Class Problems 1, 2
E-Text Chapter 1
Jan 29
Job costing
Process Costing
Assignment 2
Study Notes 2
Class Problems 3, 4, 5, 6
E-Text Chapters 2, 3
Process Costing
Activity-Based Costing
Joint Costing
Assignment 3
Study Notes 3
Class Problems 7, 8, 9
E-Text Chapters 3, 4, 5
Feb 12
Joint Cost Allocation
Service Department Allocation
Assignment 4
Study Notes 4 and 5
Class Problems 10, 11
E-Text Chapter 5
Fed 19
EXAM 1
Assignment 5
Feb 26
Cost Estimation
Cost-Volume-Profit Analysis
Assignment 6
Study Notes 6, 7
Class problems 12, 13, 14
E-Text Chapters 6, 7
Mar 5
C0st-Volume-Profit Analysis
Assignment 7
Study Notes 7
Class Problems 15, 16, 17
E-Test Chapter 7
Mar 12
Variance Analysis
Assignment 8
Study Notes 8
Class problems 18, 19
E-Text Chapter 8
Mar 19
Variance Analysis
Assignment 9
Study Notes 8
Class Problems 20, 21, 22
E-Test Chapters 8, 9
Mar 26
EXAM 2
Assignment 10
Apr 9
PPE: Acquisition and Disposition
Assignment 11
Study Notes 9
Class Problems 23, 24, 25
E-Text Chapter 10
Apr 16
PPE: Utilization and Impairment
Assignment 12
Study Notes 10
Class Problems 26, 27
E-Text Chapter 11
Apr 213
Leases
Assignment 13
Study Notes 11
Class Problems 28, 29, 30
Apr 30
Leases
Deferred Taxes
Assignment 14
Study Notes 12
Class Problem 31
May 7
Deferred Taxes
Assignment 15
Study Notes 12
Class Problems 32, 33
May 14
EXAM 3
Assignment 16
Feb 5
12. Organizational Timeline
Inventory Cos t Sys tems
Cos t Allocation
Cos t Control
Cos t Terms
Variance Analys is
Feb 19
M ar 26
M ay 14
Leas es
O perational As s ets
Deferred Taxes
Le ge n d :
Gre en : Co st Acco u ntin g – E-Te xt C hap te rs1 -9
B l ue : In terme d i ate Acco un ti ng – E-Te xt C h ap ters 10- 13
13.
Assignments
 Assignment 1 - Prior to Start of Class on 1/22/2015:
a. Print and review the Class Syllabus. A copy can be obtained via the “Syllabus”
button in BlackBoard.
b. Purchase E-Text for the class at: https://create.mheducation.com/shop/
c. E-Text can be purchased by entering the ISBN # 9781308447858
d. Please use only the ISBN number when purchasing your E-Text
e. E-Text cost is $141.02
f. Register for Connect at the URL http://connect.mheducation.com/class/klightner-acctg625-01 Use the Connect Registration Form.
g. Begin reading of E-Text Chapter 1 – “Cost Concepts and Behavior”
h. Print and bring to class Study Notes 1
i. Print and bring to class: Class Problems 1 and 2
 Assignment 2 - Week prior to Start of Class on 1/29/2015:
a. Complete reading of E-Text Chapter 1 - “Cost Concepts and Behavior”
b. Within 1/22/2015 - 1/27/2015 (10 pm) complete:
i. Learning Module 2 (10 points possible)
ii. Homework 2 - 90 minutes allowed (10 points possible)
iii. Be sure and use the links provided below to access the Learning Module
and Homework. Do not go directly to your Connect course to access this material.
In order for your assignment scores to post to BlackBoard, you will need to build a
connection between your Connect Account and your BlackBoard account. To do this,
you will need to click on either the Learning module or Homework link provided below.
The first time you click on the link, you will be asked to provide your Connect account
information. That will build the connection between your Connect and BlackBoard
accounts.
c.
d.
e.
f.
Review Study Notes 1
Print and review Study Notes 2
Print and bring to class: Class Problems 3, 4, 5, 6
Begin reading of E-Text Chapter 2 – “Job Costing”
 Assignment 3 - Week prior to Start of Class on 2/5/2015:
a. Complete reading of E-Text Chapters 2 and 3 - “Job Costing” and “Process
Costing”
b. Within 1/29/2015 – 2/3/2015 (10 pm) complete:
i. Learning Module 3 ( 10 points possible)
ii. Homework 3 – 90 minutes allowed (10 points possible)
c. Print and review Study Notes 3
d. Print and bring to class: Class Problems 7, 8, 9
e. Begin reading of E-Text Chapters 4 and 5 - “Activity-Based Costing” and “Service
Department and Joint Cost Allocation”
 Assignment 4 - Week prior to Start of Class on 2/12/2015:
a. Complete reading of E-Text Chapter 4 - “Activity-Based Costing” in your E-Text
b. Continue reading of E-Text Chapter 5 – “Service Department and Joint Cost
Allocation”
c. Within 2/5/15 – 2/10/2015 (10 pm) complete:
i. Learning Modules 4a & 4b (10 points possible for each module)
ii. Homework 4 - 120 minutes allowed (10 points possible)
d. Print and review Study Notes 4 and 5.
e. Print and bring to class: Class Problems 10, 11
 Assignment 5 - Week prior to Start of Exam 1 on 2/19/2015:
a. Complete reading of E-Text Chapter 5 – “Service Department and Joint Cost
Allocation”
b. Within 2/12/2015 – 2/17/2015 (10 pm) complete:
i. Homework 5 - 120 minutes allowed (20 points possible)
c. Review Study Notes 1, 2, 3, 4, 5
d. Review for Exam 1. Exam will cover E-Text Chapters 1, 2, 3, 4, and 5
 Exam 1 Button in BlackBoard - On Class date of 2/19/2015:
a. Complete Exam 1 within the specific time: 7:00 pm – 10 pm on 2/19/15
b. Exam results will be available via BlackBoard within 24 hours.
 Assignment 6 - Week prior to Start of Class on 2/26/2015
a. Begin reading of E-Text Chapters 6 and 7 – “Cost Estimation” and
“Fundamentals of Cost-Volume-Profit Analysis”
b. Print and review Study Notes 6 and 7
c. Print and bring to class: Class Problems 12, 13, 14
 Assignment 7 - Week prior to Start of Class on 3/5/2015:
a. Complete reading of E-Text Chapters 6 and 7 – “Cost Estimation” and
“Fundamentals of Cost-Volume-Profit Analysis”
b. Within 2/26/2015 – 3/3/2015 (10pm) complete:
i. Homework 7 - 90 minutes allowed (10 points possible)
ii. Learning Module 7 (10 points possible)
c. Review Study Notes 7
d. Print and bring to class: Class Problems 15, 16, 17
 Assignment 8 - Week prior to Start of Class on 3/12/2015:
a. Within 3/5/2015 – 3/10/2015 (10 pm) complete:
i. Homework 8 – 90 minutes allowed (10 points possible)
b. Print and review Study Notes 8
c. Print and bring to class: Class Problems 18, 19
d. Begin reading of E-Text Chapter 8 – “Fundamentals of Variance Analysis”
 Assignment 9 - Week prior to Start of Class on 3/19/2015:
a. Complete reading of E-Text Chapter 8 – “Fundamentals of Variance Analysis”
b. Within 3/12/2015 – 3/17/2015 (10 pm) complete:
i. Learning Module 9 (10 points possible)
ii. Homework 9 - 90 minutes allowed (10 points possible)
c. Review Study Notes 8
d. Print and bring to class: Class Problems 20, 21, 22
e. Begin reading E-Text Chapter 9 - “Additional Topics in Variance Analysis”
 Assignment 10 - Week prior to Start of Exam 2 on 3/26/2015:
a. Complete reading of E-Text Chapter 9 – “Additional Topics in Variance Analysis”
b. Within 3/19/2015 – 3/24/2015 (10 pm) complete:
i. Homework 10 – 90 minutes allowed (10 points possible)
c. Review Study Notes 6, 7, 8
d. Review for Exam 2. Exam will cover Section B (E-Text Chapters 6, 7, 8, and 9)
 Exam 2 Button in BlackBoard - On Class date of 3/26/15:
a. Complete Exam 2 within the specific time: 7:00 pm – 10 pm on 3/26/15
b. Exam results will be available via BlackBoard within 24 hours.
 Assignment 11 - Week prior to Start of Class on 4/9/2015
a. Begin reading of E-Text Chapter 10 – “Property, Plant, and Equipment and
Intangible Assets: Acquisition and Disposition”
b. Print and review Study Notes 9
c. Print and bring to class: Class Problems 23, 24, 25
 Assignment 12 - Week prior to Start of Class on 4/16/2015:
a. Complete reading of E-Text Chapter 10 – “Property, Plant, and Equipment and
Intangible Assets: Acquisition and Disposition”
b. Within 4/9/2015 – 4/14/2015 (10 pm) complete:
i. Homework 12 - 120 minutes allowed (20 points possible)
c. Print and review Study Notes 10
d. Print and bring to class: Class Problems 26, 27
e. Begin reading of E-Text Chapter 11 – “Property, Plant, and Equipment and
Intangible Assets: Utilization and Impairment”
 Assignment 13 - Week prior to Start of Class on 4/23/2015
a. Complete reading of E-Text Chapter 11 – “Property, Plant, and Equipment and
Intangible Assets: Utilization and Impairment”
b. Within 4/16/2015 – 4/21/2015 (10 pm) complete:
i. Homework 13 – 90 minutes allowed (20 points possible)
c. Review Study Notes 10
d. Print and review Study Notes 11
e. Print and bring to class: Class Problems 28, 29, 30
f. Begin reading of E-Text Chapter 12 – “Leases”
 Assignment 14 - Week prior to Start of Class on 4/30/2015
a. Complete reading E-Text Chapter 12 – “Leases”
b. Within 4/23/2015 – 4/28/2015 (10 pm) complete:
i. Homework 14 – 120 minutes allowed (20 points possible)
c. Review Study Notes 11
d. Print and review Study Notes 12
e. Print and bring to class: Class Problem 31
f. Begin reading of E-Text Chapter 13 – “Accounting for Income Taxes
 Assignment 15 - Week prior to Start of Class on 5/7/2015
a. Continue reading E-Text Chapter 13 – “Accounting for Income Taxes”
b. Within 4/30/2015 – 5/5/2013 (10 pm) complete:
i. Homework 15 – 120 minutes allowed (20 points possible)
c. Review Study Notes 12
d. Print, review, and bring to class: Class Problems 32, 33
 Assignment 16 - Week prior to Start of Exam 3 on 5/14/2015
a. Complete reading of E-Text Chapter 13 – “Accounting for Income Taxes”
b. Print and study Annotated Solution for Class Problem 33
c. Review for Exam 3. Exam will cover Section C (E-Text Chapters 10, 11, 12, 13)
d. Review Study Notes 9, 10, 11, 12
 Exam 3 Button in BlackBoard - On Final Exam Date 5/14/2015
a. Complete in class Exam 3 within the specific time: 7:00 pm – 10 pm on
5/14/2015
b. Exam results will be available via BlackBoard within 5 days.
13. Changes to the Course Schedule and Content
You are responsible for checking your email and BlackBoard site for any changes to the
course schedule and/or content. If you are not present in class when an announcement is
made of changes to the schedule or content, you are still responsible for any updated
changes. Changes can occur at any time during the semester at the discretion of the
instructor.
14. Course Competencies
Our curriculum has been designed to reflect the realities of contemporary accounting and
today’s business environment. This course is a reflection of that effort by interweaving
some content from Managerial and Financial Accounting to gain an understanding of the
ethical, environmental, international, regulatory, social, and political issues that impact
and define accounting. Additionally, the delivery of the course content is designed to
develop and enhance your competency in exercising professional judgment. This
competency, along with an adequate foundation of knowledge, are essential ingredients
for a successful entry and engagement in today’s business and accounting environment.
Hopefully, this course will encourage you to adopt an attitude of life-long learning, and as
a result, allow you to cope and adapt to the complex business issues that await you.
15. Course Learning Outcomes
Upon completion of this course, students should be able to:
Identify measure, classify, present and disclose financial information in accordance with
professional standards for public and private organizations.
Gather, consolidate and analyze accounting data using appropriate technology and
methods.
Provide input to important problem solving and management decision-making processes.
16. Student Learning Outcomes
Upon graduation MSA students will be able to:
Compare, contrast, interpret, or criticize accounting and business decisions and information
using professional business communication.
Actively participate in team decision making.
Apply ethical judgment and professional standards in analyzing situations and formulating
accounting and business decisions.
Use relevant research tools and academic/professional literature to analyze or take a
position in accounting and business situations.
Address unstructured problems in the areas of accounting information systems, financial
reporting, or taxation.
Identify and discuss the significance of diversity and cultural differences I the global
business environment.
17. Academic Honesty
The SDSU Standards for Student Conduct ( http://www.sa.sdsu.edu/srr/conduct1.html)
states that unacceptable student behavior includes “cheating, plagiarism, or other forms of
academic dishonesty that are intended to gain unfair academic
advantage.” Unprofessional conduct adversely impacts your fellow students, the
accounting faculty, the School of Accountancy, SDSU, and the accounting profession. The
School of Accountancy takes academic honesty very seriously and vigorously enforces
university policy related to any such infractions. As such, any student suspected of
academic dishonesty will be reported to the SDSU Center for Student Rights and
Responsibilities; if found responsible for academic dishonesty, the student will receive an F
in ACCTG 625.
Exams, homework, and Learning Modules, must be completed without the aid of any
other person. You may not discuss or show your work to another student or allow another
student to look at your work.
The minimum penalty for failure to follow any of the rules in this honesty policy will be
assigning a score of zero to the assignment involved and subtracting 50 points from your
total points accumulated on all other work. A single instance of failing to follow any of
these rules can result in receiving an F in the course and suspension from the university.