AMIS 3300 – Cost Accounting: A Managerial Emphasis
Spring 2015 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/amis3300Sp2015/
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).
Course ID for MyAccountingLab:
mulchandani39485
Faculty Information:
Personnel
Prakash Mulchandani
Office
Fisher 340
Office Phone
247-6267
Email
mulchandani.3@osu.edu
Office Hours
T/R, 3:30pm-4:30pm
Course Lecture Section Information:
Days
T/R
Time
5:30pm - 6:50 pm
Place
SB 305
Instructor
Mulchandani
Section Number
3745
Course Exam Sessions Information:
Event
Exam #1
Exam #2
Exam #3
Exam #4
Days
February 5
March 3
April 7
May 1 (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
DATE
TOPICS
READINGS
ASSIGNMENTS
January 13
Course Syllabus Discussion
January 15
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 22
Job Costing
Chapter 4
C4 – 18, 26, 30, 34, 35
January 27
Job Costing (cont)
Chapter 4 (cont)
January 29
Activity-Based Costing
Chapter 5
February 3
Activity-Based Costing (cont)/Review
Chapter 5 (cont)
February 5
Exam #1
February 10
Exam 1 Review/Process Costing
February 12
Process Costing (cont)
February 17
Cost-Volume-Profit Analysis
Chapter 3 (omit appendix)
C3 – 17, 25, 31, 36, 38, 43, 44
February 19
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 26
Budgets (cont)/Review
Chapter 6 (cont)
March 3
Exam #2
March 5
Exam 2 Review/Flexible Budgets/Direct Cost
Variances
Chapter 7 (omit appendix)
March 10
Flexible Budgets/Direct Cost Variances (cont)
Chapter 7 (cont)
March 12
Flexible Budgets/Overhead Cost Variances
Chapter 8 (omit pp. 307-313)
C8 – 22, 30, 31
March 24
Sales Variance Analysis
Chapter 14 (pp. 569-577 only)
C14 – 36, 37
March 26
Inventory Costing and Capacity Analysis
Chapter 9 (pp. 328-340 and pp. 343-347 only, omit
appendix)
C9 – 20, 21, 25, 27
March 31
Inventory Costing and Capacity Analysis (cont)
Chapter 9 (cont)
April 2
Review
April 7
Exam #3
April 9
Exam 3 Review/Capital Budgeting
April 14
Performance Management
April 16
Transfer Pricing
April 21
Joint Costs
April 23
Joint Costs/Review
May 1
Exam #4 (8:00pm)
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)
Chapter 16 (pp. 632–645 only)
C16 – 23, 29
Chapter 16 (cont)