AMIS 3300 – Cost Accounting: A Managerial Emphasis
Summer 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/amis3300Summer2015/
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:
mulchandani39485
Faculty Information:
Personnel
Prakash Mulchandani
Office
Fisher 340
Office Phone
247-6267
Email
mulchandani.3@osu.edu
Office Hours
T/R, 4:00pm-5:00pm
Course Lecture Section Information:
Days
T/R
Time
2:20pm-3:40pm
Place
SB 205
Instructor
Mulchandani
Section Number
3754
Course Exam Sessions Information:
Event
Exam #1
Exam #2
Exam #3
Days
June 9
July 9
August 5
Place
Classroom
Classroom
Classroom
Chapters Covered
1, 2, 10, 4, 5, 17
3, 11, 6, 7, 8
9, 21, 22, 16
AMIS 3300 – Summer 2015
DATE
TOPICS
READINGS
ASSIGNMENTS
May 12
Course Syllabus Discussion
May 14
The Accountant’s Role in an Organization
Chapter 1
C1 – 17, 21
May 19
Cost Terminology and Concepts
Chapter 2 and 10 (pp. 370-374 only)
C2 – 20, 25, 27, 34, 35, 38, 40
C10 – 17
May 21
Job Costing
Chapter 4
C4 – 18, 26, 30, 34, 35
May 26
Job Costing (cont)
Chapter 4 (cont)
May 28
Activity-Based Costing
Chapter 5
C5 – 19, 21, 36
June 2
Process Costing
Chapter 17 (omit pp. 685-689, appendix)
C17 –31, 32, 33, 34, 35
June 4
Process Costing (cont)/Review
June 9
Exam #1
June 11
Exam #1 Review/Cost-Volume-Profit Analysis
Chapter 3 (omit appendix)
June 16
Cost-Volume-Profit Analysis (cont)
Chapter 3 (cont)
June 18
Relevant Info for Decision Making
Chapter 11 (omit pp. 441-447, appendix)
C11 – 18, 28, 36, 38
June 23
Budgets
Chapter 6 (omit pp. 220-221, appendix)
C6 – 21, 24, 35
June 25
Flexible Budgets/Direct Cost Variances
Chapter 7 (omit appendix)
C7 – 18, 20, 24, 31
June 30
Flexible Budgets/Direct Cost Variances (cont)
Chapter 7 (cont)
July 2
Flexible Budgets/Overhead Cost Variances
Chapter 8 (omit pp. 307-313)
C8 – 22, 30, 31
July 7
Review
Chapter 14 (pp. 569-577 only)
C14 – 36, 37
July 9
Exam #2
July 14
Exam #2 Review/Inventory Costing and Capacity
Analysis
Chapter 9 (pp. 328-340 and pp. 343-347 only, omit
appendix)
C9 – 20, 21, 25, 27
July 16
Inventory Costing and Capacity Analysis (cont)
Chapter 9 (cont)
July 21
Capital Budgeting
Chapter 21 (omit pp. 821-823, appendix)
and Appendix A (pp. 909-916)
C21 – 18, 19, 22, 29, 30
July 23
Transfer Pricing
Chapter 22 (omit pp. 840-846)
C22 – 21, 22, 28 (omit Reqt. 4)
July 28
Joint Costs
Chapter 16 (pp. 632–645 only)
C16 – 23, 29
July 30
Joint Costs (cont)/Review
August 5
Exam #3 (12:00 noon – 1:45pm)
Chapter 17 (cont)
Chapter 16 (cont)
C3 – 17, 25, 31, 36, 38, 43, 44
Type
Date
Points Available
Percentage
Exam #1
June 9
190
24
Exam #2
July 9
200
25
Exam #3
August 5
210
26
Graded Homework
[throughout]
150
19
Course Participation
[throughout]
50
6
Total Points:
800
100