AMIS 3300 – Cost Accounting: A Managerial Emphasis
Spring 2016 (M/W) Course Information
Course Content and Objectives:
Cost Accounting provides coverage of the financial measurements, calculations, and reports used internally by an organization to make a variety of business
decisions. Specific topics discussed are costing of products and services, decision analysis, and control and evaluation in organizations.
Teaching and Class Meeting Philosophy:
The University awards three credit hours for this course. You should expect to spend a minimum of six (6) hours each week in addition to class time on AMIS
3300. The homework assignments are selected with that time frame in mind.
It is my belief that the most efficient use of classroom time is to reinforce and/or clarify what the student has already tried to learn on an individual or group basis
prior to the beginning of each class. This strategy requires that both the student and the instructor combine their talents to achieve the objective. Optimal learning
requires: a) the student to thoroughly prepare for class by doing the assigned readings and working all assigned problems; b) discussion of the materials by
instructor and the student; and c) the instructor to underscore the most important points via comments and short lectures.
Given the above, your success depends on your participation. Oral participation is expected on a regular basis.
Course Web Site:
The complete syllabus and course resource materials are available on the course web site at the URL address listed here:
http://fisher.osu.edu/~mulchandani.3/amis3300MonSp2016/
Required Materials:
Textbook:
Cost Accounting, Charles T. Horngren, Srikant M. Datar, Madhav Rajan, Prentice –Hall, 15th edition, 2015
Internet-based Learning Support Access:
Access code for MyAccountingLab from Prentice-Hall (Pearson).
MyAccountingLab Web Site:
http:pearsonmylab.com/
Course ID for MyAccountingLab:
mulchandani69899
Faculty Information:
Personnel
Prakash Mulchandani
Office
Fisher 340
Office Phone
247-6267
Email
mulchandani.3@osu.edu
Office Hours
T/R, 1:00pm-2:00pm
Course Lecture Section Information:
Days
M/W
M/W
Time
4:10pm - 5:30 pm
5:45pm-7:05pm
Place
Gerlach 375
Schoenbaum 315
Instructor
Mulchandani
Mulchandani
Section Number
4491
3926
Course Exam Sessions Information:
Event
Exam #1
Exam #2
Exam #3
Exam #4
Days
February 8
March 2
April 6
May 3 (8:00pm)
Place
Classroom
Classroom
Classroom
TBD
Chapters Covered
1, 2, 10, 4, 5
17, 3, 11, 6
7, 8, 14, 9
21, 22, 23, 16
AMIS 3300 – Spring 2016
Monday/Wednesday Class
DATE
TOPICS
READINGS
ASSIGNMENTS
January 11
Course Syllabus Discussion
January 13
The Accountant’s Role in an Organization
Chapter 1
C1 – 17, 21
January 20
Cost Terminology and Concepts
Chapter 2 and 10 (pp. 370-374 only)
C2 – 20, 25, 27, 34, 35, 38, 40
C10 – 17
January 25
Job Costing
Chapter 4
C4 – 18, 26, 30, 34, 35
January 27
Job Costing (cont)
Chapter 4 (cont)
February 1
Activity-Based Costing
Chapter 5
February 3
Activity-Based Costing (cont)/Review
Chapter 5 (cont)
February 8
Exam #1
February 10
Exam 1 Review/Process Costing
February 15
Process Costing (cont)
February 17
Cost-Volume-Profit Analysis
Chapter 3 (omit appendix)
C3 – 17, 25, 31, 36, 38, 43, 44
February 22
Relevant Info for Decision Making
Chapter 11 (omit pp. 441-447, appendix)
C11 – 18, 28, 36, 38
February 24
Budgets
Chapter 6 (omit pp. 220-221, appendix)
C6 – 21, 24, 35
February 29
Budgets (cont)/Review
Chapter 6 (cont)
March 2
Exam #2
March 7
Exam 2 Review/Flexible Budgets/Direct Cost
Variances
Chapter 7 (omit appendix)
March 9
Flexible Budgets/Direct Cost Variances (cont)
Chapter 7 (cont)
March 21
Flexible Budgets/Overhead Cost Variances
Chapter 8 (omit pp. 307-313)
C8 – 22, 30, 31
March 23
Sales Variance Analysis
Chapter 14 (pp. 569-577 only)
C14 – 36, 37
March 28
Inventory Costing and Capacity Analysis
Chapter 9 (pp. 328-340 and pp. 343-347 only, omit
appendix)
C9 – 20, 21, 25, 27
March 30
Inventory Costing and Capacity Analysis (cont)
Chapter 9 (cont)
April 4
Review
April 6
Exam #3
April 11
Exam 3 Review/Capital Budgeting
April 13
Performance Management
April 18
Transfer Pricing
Chapter 17 (omit pp. 685-689, appendix)
C5 – 19, 21, 36
C17 –31, 32, 33, 34, 35
Chapter 17 (cont)
C7 – 18, 20, 24, 31
Chapter 21 (omit pp. 821-823, appendix)
and Appendix A (pp. 909-916)
C21 – 18, 19, 22, 29, 30
Chapter 23 (pp. 874-882 only)
C23 – 22, 31
Chapter 22
C22 – 21, 22, 28 (omit Reqt. 4)
April 20
Joint Costs
April 25
Joint Costs/Review
May 3
Exam #4 (8:00pm)
Chapter 16 (pp. 632–645 only)
Chapter 16 (cont)
C16 – 23, 29
ACCTMIS 3300 – Cost Accounting: A Managerial Emphasis
Spring 2016 (T/R) Course Information
Course Content and Objectives:
Cost Accounting provides coverage of the financial measurements, calculations, and reports used internally by an organization to make a variety of business
decisions. Specific topics discussed are costing of products and services, decision analysis, and control and evaluation in organizations.
Teaching and Class Meeting Philosophy:
The University awards three credit hours for this course. You should expect to spend a minimum of six (6) hours each week in addition to class time on AMIS
3300. The homework assignments are selected with that time frame in mind.
It is my belief that the most efficient use of classroom time is to reinforce and/or clarify what the student has already tried to learn on an individual or group basis
prior to the beginning of each class. This strategy requires that both the student and the instructor combine their talents to achieve the objective. Optimal learning
requires: a) the student to thoroughly prepare for class by doing the assigned readings and working all assigned problems; b) discussion of the materials by
instructor and the student; and c) the instructor to underscore the most important points via comments and short lectures.
Given the above, your success depends on your participation. Oral participation is expected on a regular basis.
Course Web Site:
The complete syllabus and course resource materials are available on the course web site at the URL address listed here:
http://fisher.osu.edu/~mulchandani.3/acctmis3300TuesSp2016/
Required Materials:
Textbook:
Cost Accounting, Charles T. Horngren, Srikant M. Datar, Madhav Rajan, Prentice –Hall, 15th edition, 2015
Internet-based Learning Support Access:
Access code for MyAccountingLab from Prentice-Hall (Pearson).
MyAccountingLab Web Site:
http:pearsonmylab.com/
Course ID for MyAccountingLab:
mulchandani47141
Faculty Information:
Personnel
Prakash Mulchandani
Office
Fisher 340
Office Phone
247-6267
Email
mulchandani.3@osu.edu
Office Hours
T/R, 1:00pm-2:00pm
Course Lecture Section Information:
Days
T/R
Time
11:10am - 12:30 pm
Place
Gerlach 355
Instructor
Mulchandani
Section Number
33982
Course Exam Sessions Information:
Event
Exam #1
Exam #2
Exam #3
Exam #4
Days
February 4
March 1
April 5
May 2
Place
Classroom
Classroom
Classroom
TBD
Chapters Covered
1, 2, 10, 4, 5
17, 3, 11, 6
7, 8, 14, 9
21, 22, 23, 16
ACCTMIS 3300 – Spring 2016
Tuesday/Thursday Class
DATE
TOPICS
READINGS
ASSIGNMENTS
January 12
Course Syllabus Discussion
January 14
The Accountant’s Role in an Organization
Chapter 1
C1 – 17, 21
January 19
Cost Terminology and Concepts
Chapter 2 and 10 (pp. 370-374 only)
C2 – 20, 25, 27, 34, 35, 38, 40
C10 – 17
January 21
Job Costing
Chapter 4
C4 – 18, 26, 30, 34, 35
January 26
Job Costing (cont)
Chapter 4 (cont)
January 28
Activity-Based Costing
Chapter 5
February 2
Activity-Based Costing (cont)/Review
Chapter 5 (cont)
February 4
Exam #1
February 9
Exam 1 Review/Process Costing
February 11
Process Costing (cont)
February 16
Cost-Volume-Profit Analysis
Chapter 3 (omit appendix)
C3 – 17, 25, 31, 36, 38, 43, 44
February 18
Relevant Info for Decision Making
Chapter 11 (omit pp. 441-447, appendix)
C11 – 18, 28, 36, 38
February 23
Budgets
Chapter 6 (omit pp. 220-221, appendix)
C6 – 21, 24, 35
February 25
Budgets (cont)/Review
Chapter 6 (cont)
March 1
Exam #2
March 3
Exam 2 Review/Flexible Budgets/Direct Cost
Variances
Chapter 7 (omit appendix)
March 8
Flexible Budgets/Direct Cost Variances (cont)
Chapter 7 (cont)
March 10
Flexible Budgets/Overhead Cost Variances
Chapter 8 (omit pp. 307-313)
C8 – 22, 30, 31
March 22
Sales Variance Analysis
Chapter 14 (pp. 569-577 only)
C14 – 36, 37
March 24
Inventory Costing and Capacity Analysis
Chapter 9 (pp. 328-340 and pp. 343-347 only, omit
appendix)
C9 – 20, 21, 25, 27
March 29
Inventory Costing and Capacity Analysis (cont)
Chapter 9 (cont)
March 31
Review
April 5
Exam #3
April 7
Exam 3 Review/Capital Budgeting
April 12
Performance Management
April 14
Transfer Pricing
Chapter 17 (omit pp. 685-689, appendix)
C5 – 19, 21, 36
C17 –31, 32, 33, 34, 35
Chapter 17 (cont)
C7 – 18, 20, 24, 31
Chapter 21 (omit pp. 821-823, appendix)
and Appendix A (pp. 909-916)
C21 – 18, 19, 22, 29, 30
Chapter 23 (pp. 874-882 only)
C23 – 22, 31
Chapter 22
C22 – 21, 22, 28 (omit Reqt. 4)
April 19
Joint Costs
April 21
Joint Costs/Review
May 2
Exam #4
Chapter 16 (pp. 632–645 only)
Chapter 16 (cont)
C16 – 23, 29