Accounting & MIS 3300—Cost Accounting
Spring, 2016
David E. Wallin
Contacts: Fisher 446 614-292-3291 wallin.1@osu.edu
Office Hours: 12:00pm – 12:35pm MW, 1:30pm – 2:45pm T and by appt.
Text: Cost Accounting, 15th Edition, Horngren, Datar, and Rajan, Pearson/Prentice-Hall
Website: http://fisher.osu.edu/~wallin_1/3300/Main.htm
MyAccountingLab.com identification:
wallin50414 details on last page. Signup
starts first day of class.
This three-semester-hour course involves “basic concepts and techniques of
industrial accounting, historical and standard costs, budgeting, [and] management use of
cost accounting information.” This course requires far more than memorization of
accounting techniques; it requires creative thinking. Students must not only learn the
techniques presented in both the text and in class, they must combine them to solve new
problems. The exams are designed as both a measurement tool and a learning experience.
Many exam problems will be a new challenge not previously seen in class or homework.
However, a thorough knowledge of homework material is as essential here as in any other
class in accounting.
Attendance: Attendance is required for each of the exams. Attendance at other times is
at the student's discretion. It should be noted that regular attendance is essential for
optimal performance and the student is responsible for all material covered in class.
Homework/Online Assignments: There are 75 points assigned to the online component,
which will consist of homework assignments. The homework for this class will be found at
MyAccountingLab.com (referred to here as MAL—you may see other names used for the
same site). Students are required to register and use MAL to earn these points. Most or all
of the assignments are present at the website at the beginning of class; some might be
added later. Since there will be more than 75 points available in MAL, one need not
complete all to earn all 75 points. You cannot earn more than 75 points for the MAL
component. The deadline to complete each problem will be at the website and will not be
extended.
Grading: There will be 475 points available in class: the 75 points described above and
four, 100-point exams. All exams are 55 minutes in length and are given in the regular
classroom in the regular time block. They will be focused on “new” material, but can
integrate material from a previous exam’s(s’) assigned material or prerequisite courses.
Students failing to take an exam at the scheduled time will receive a zero grade for that
exam. In rare and unusual cases (as determined by the instructor), special arrangements
may be offered to a student judged to have a valid time conflict, illness, or emergency. This
in no way binds the instructor to similar arrangements with other students, since all
situations are unique. Scoring changes for the first three exams will be considered only
during the one-week period following its first return to the class. Scoring changes for Exam
IV will not be considered after 1 Sep 2016. Because of the storage requirement involved,
graded course material not retrieved by the student prior to 1 Sep 2016 will be subject to
destruction. There will be no “extra credit” opportunities or retaking of exams.
Academic Dishonesty: Academic dishonesty will not be tolerated. It is the policy of this
instructor to pursue the most severe penalties available in cases of academic dishonesty.
Students who open the exam prior to the announced start of the exam will lose one-minute
of exam time. Students who write anything on the exam (including name) after the “stop
writing” announcement (without explicit permission) will lose 5 points (above and beyond
points lost in standard grading). Students continuing to write on the exam after being
instructed individually to stop will lose 100 points.
Withdrawal/Incompletes: Students may withdraw from this class and receive a
withdrawal grade through the last withdrawal date as determined by the University. This
does not apply to individuals found guilty of academic dishonesty. A grade of “I” will be
given only in extreme and unusual cases when nonacademic emergencies exist. The
decision of the instructor is final in the determination of whether the conditions warrant an
“I.”
Privacy: The student is entitled to complete privacy with regard to class grades. The
instructor will share such information only with the student and authorized University
personnel. Students will receive private emails on their grades. Private information will
only be emailed to the email account provided to the instructor by the Registrar. To insure
privacy, no student-specific grade information can be given out by phone or to anyone other
than the student.
Class Procedures: Students are responsible for all chapters assigned (whether covered in
class or not), all homework and other online work assigned, and all material covered in
class and at the website. Old exams are a study aid only. Exams under the quarter system
will be different from your exams in a number of ways.
Final Grade Determination: At the end of the semester, the instructor will translate
points into a final grade. All those deemed to have performed sufficiently poorly on exams
will receive a failing grade regardless of points (this is not limited to total points earned,
but also relates to timing and topics). For those receiving a passing grade, the translation
will always have the following characteristics. Students who score the same number of
(total) points as you will receive the same grade as you. Those scoring more points will get
the same or a higher grade. Those scoring fewer points will get the same or lower grade.
The grade assigned will reflect your performance relative to others and without regard to
the percentage of total points earned.
The ex ante approximate translation of points to grade is:
Grade
A
AB+
B
BC+
C
C-
Class Standing
Top 18 %
Next 9%
Next 9%
Next 26%
Next 6%
Next 6%
Next 16%
Next 3%
D+ or less
Lowest 7%
The tentative schedule appears next. Note, Chapter 17 is assigned under MAL. It will not
be covered (except maybe briefly) in class. It will not appear in Exams I, II, or III. It may
appear in Exam IV. More guidance on this will be provided later.
ALL EXAMS IN REGULAR CLASSROOM AND AT REGULAR TIME.
Date
January
11
13
15
January
18
20
22
25
27
29
February
1
3
5
February
8
10
12
15
17
19
22
24
26
29
March
2
4
March
7
9
11
14 to 18
21
23
25
28
30
April
1
4
M
W
F
M
W
F
M
W
F
M
W
F
M
W
F
M
W
F
M
W
F
M
W
F
M
W
F
M
W
F
M
W
F
M
MWF Chapters
Ch 1
Ch 2
Ch 3
MLK Day
Ch 3
Ch 4
Ch 4
Ch 4/Ch 5
Ch 5
Ch 5/Ch 6
Ch 6
Ch 6
Exam I
Ch 7
Ch 7
Ch 8
Ch 8
Ch 8
Ch 9
Ch 9
Ch 9
Ch 10
Ch 10
Ch 10
Exam II
Ch 11
Ch 11
Spring Break
Ch 11
Ch 11
Ch 13
Ch 15
Ch 15
Ch 16
Ch 16
April
April
6
8
11
13
15
18
20
22
25
W
F
M
W
F
M
W
F
M
Ch 16
TBA
Exam III
Ch 21
Ch 21
Ch 22
Ch 22/Ch 23
Ch 23
Exam IV
ALL EXAMS IN REGULAR CLASSROOM AND AT REGULAR TIME.
Pearson's MyLab & Mastering
Student Registration Instructions
Registration not open until first day of class
First assignments due 11:59 pm Sunday 7 February 2016
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