AMIS 3300 – Cost Accounting: A Managerial Viewpoint
Spring 2014 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/amis3300Sp2014/
Required Materials:
Textbook:
Cost Accounting, Charles T. Horngren, Srikant M. Datar, Madhav Rajan, Prentice –Hall, 14th edition, 2012
Internet-based Learning Support Access:
Access code for MyAccountingLab from Prentice-Hall (Pearson).
Course ID for MyAccountingLab:
mulchandani37051
Faculty Information:
Personnel:
Prakash Mulchandani
Office:
Fisher 340
Office Phone:
Email:
mulchandani.3@osu.edu
247-6267
Course Lecture Section Information:
Days
Time
Place
Instructor
T/R
3:55pm - 5:15 pm
Mason 405
Mulchandani
Section
Number
0050 LEC 5121
Course Exam Sessions Information:
Event
Exam #1
Exam #2
Exam #3
Exam #4
Days
January 30
February 25
April 1
April 28
Place
Classroom
Classroom
Classroom
TBD
Chapters Covered
1, 2, 10, 4, 5
17, 3, 11, 6
7, 8, 9, 14
21, 22, 23, 16
DATE
TOPICS
READINGS
ASSIGNMENTS
January 7
Course Syllabus Discussion
January 9
The Accountant’s Role in an Organization
Chapter 1
C1 – 17, 20
January 14
Cost Terminology and Concepts
Chapter 2 and 10 (pp. 340-344 only)
C2 – 20, 25, 27, 34, 35, 38, 40
C10 – 17
January 16
Job Order Costing
Chapter 4
C4 – 18, 26, 30, 34, 35
January 21
Job Order Costing (cont)
Chapter 4 (cont)
January 23
Activity-Based Costing
Chapter 5
C5 – 19, 21, 32, 39
January 28
Review
January 30
Exam #1
February 4
Exam 1 Review/Process Costing
Chapter 17 (omit pp. 626-629)
C17 – 30, 31, 32, 33, 34
February 6
Process Costing (cont)
February 11
Cost-Volume-Profit Analysis
Chapter 3
C3 – 17, 25, 31, 36, 38, 43, 44
February 13
Relevant Info for Decision Making
Chapter 11 (omit pp. 407-410)
C11 – 18, 28, 33, 36
February 18
Budgets
Chapter 6 (omit pp. 201-204)
C6 – 20, 23, 33
February 20
Review
February 25
Exam #2
February 27
Exam 2 Review/Cost Variances and Control
Chapter 7 (including appendix)
C7 – 18, 20, 24, 32
March 4
Cost Variances and Control (cont)
Chapter 7 (cont)
March 6
Cost Variances and Control (cont)
Chapter 8 (omit pp. 281-287)
C8 – 22, 29, 30
March 18
Sales Variances Analysis
Chapter 14 (pp. 518-524 only)
C14 – 32, 33
March 20
Inventory Costing and Capacity Analysis
March 25
Inventory Costing and Capacity Analysis (cont)
March 27
Review
April 1
Exam #3
April 3
Exam 3 Review/Capital Budgeting
April 8
Management Control Systems
April 10
Transfer Pricing
April 15
Joint Costs
April 17
Review
April 28
Exam #4
Chapter 17 (cont)
Chapter 9
(pp. 300-311 and pp. 314-318 only)
C9 – 20, 21, 26, 28
Chapter 9 (cont)
Chapter 21 (pp. 738-755 only)
and Appendix A (pp. 839-845 only)
C21 – 18, 19, 22, 27, 28
Chapter 23 (pp. 806-814 only)
C23 – 22, 32
Chapter 22
C22 – 21, 22, 28
Chapter 16 (pp. 576–589 only)
C16 – 23, 28
Type
Date
Points Available
Percentage
Exam #1
January 30
190
19
Exam #2
February 25
200
20
Exam #3
April 1
210
21
Exam #4
April 28
210
21
Graded Homework
[throughout]
150
15
Course Participation
[throughout]
40
4
Total Points:
1000
100