Accounting & MIS 3300—Cost Accounting
Spring, 2014
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, 14th Edition, Horngren, Datar, and Rajan, Pearson/Prentice-Hall
Website: http://fisher.osu.edu/~wallin_1/3300/Main.htm
MyAccountingLab.com identification: wallin73198
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.
Most 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 100 points assigned to the online
component, which will consist primarily of homework assignments. The homework for this
class will be found at MyAccountingLab.com (MAL). Students are required to have
registered on MAL. Most assignments are present at the beginning of class; some will be
added later. Should there be less than 100 points of available of homework and other
online assignments (e.g., quizzes), the students will have the homework/online score
increased by the “missing” points. For example, if there are 78 points available at MAL,
each student’s score will be the points earned out of 78 plus 28 (100-78).
Grading: There will be 500 points available in class: the 100 points described above and
four, 100-point exams. All exams are focused on “new” material, but can be integrated with
material in the previous exam(s) 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 the
return of that exam. Scoring changes for Exam IV and a change in the course grade will
not be considered after 1 September 2014. Because of the storage requirement involved,
graded course material not retrieved by the student prior to 1 September 2014 will be
subject to destruction. There will be no “extra credit” opportunities or retaking 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. Because of the change to semesters, your exams will be
considerable different from old exams. Old exams are a study aid only.
The tentative schedule appears on the next page. 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.
Date
January
February
March
10 through
April
6
8
10
13
15
17
20
22
24
27
29
31
3
5
7
10
12
14
17
19
21
24
26
28
3
5
7
14
17
19
21
24
26
28
31
2
4
7
9
11
14
16
18
21
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
W
F
M
W
F
M
W
F
M
In-class Assignment
Ch 1
Ch 2
Ch 3
Ch 3
Ch 4
Ch 4
MLK Day
Ch 4/5
Ch 5
Ch 5/6
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 12
Ch 12
Ch 15
Ch 15
Ch 16
Ch 16
Ch 16
TBA
Exam III
Ch 21
Ch 22
Ch 22
Ch 23
Ch 23
Exam IV