AMIS 3300 – Cost Accounting: A Managerial Viewpoint
Summer 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/amis3300Summer2014/
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:
mulchandani95025
Faculty Information:
Personnel:
Office:
Office Phone:
Email:
Prakash Mulchandani
Fisher 340
247-6267
mulchandani.3@osu.edu
Course Lecture Section Information:
Days
Time
Place
Instructor
T/R
2:20pm - 3:40pm
SB 205
Mulchandani
Section
Number
0010 LEC 3694
Course Exam Sessions Information:
Event
Exam #1
Exam #2
Exam #3
Days
June 3
July 3
August 6
Place
Classroom
Classroom
Classroom
Chapters Covered
1, 2, 10, 4, 5, 17
3, 11, 6, 7, 8, 14
9, 15, 16, 23, 22
AMIS 3300 – Summer 2014
DATE
TOPICS
READINGS
ASSIGNMENTS
May 6
Course Syllabus Discussion
May 8
The Accountant’s Role in an Organization
Chapter 1
C1 – 17, 20
May 8/13
Cost Terminology and Concepts
Chapter 2 and 10 (pp. 340-344 only)
C2 – 20, 25, 27, 34, 35, 38, 40
C10 – 17
May 15
Job Order Costing
Chapter 4
C4 – 18, 26, 30, 34, 35
May 20
Job Order Costing (cont)
Chapter 4 (cont)
May 22
Activity-Based Costing
Chapter 5
C5 – 19, 21, 32, 39
May 27
Process Costing
Chapter 17 (omit pp. 626-629)
C17 – 30, 31, 32, 33, 34
May 29
Review
June 3
Exam #1
June 5
Exam #1 Review/ Cost-Volume-Profit Analysis
Chapter 17 (cont)
June 10
Cost-Volume-Profit Analysis (cont)
Chapter 3
C3 – 17, 25, 31, 36, 38, 43, 44
June 12
Relevant Info for Decision Making
Chapter 11 (omit pp. 407-410)
C11 – 18, 28, 33, 36
June 17
Budgets
Chapter 6 (omit pp. 201-204)
C6 – 20, 23, 33
June 19
Cost Variances and Control
Chapter 7 (including appendix)
C7 – 18, 20, 24, 32
June 24
Cost Variances and Control (cont)
Chapter 8 (omit pp. 281-287)
C8 – 22, 29, 30
June 26
Sales Variances Analysis
Chapter 14 (pp. 518-524 only)
C14 – 32, 33
July 1
Review
July 3
Exam #2
July 8
Exam #2 Review/ Inventory Costing and
Capacity Analysis
Chapter 9
(pp. 300-311 and pp. 314-318 only)
C9 – 20, 21, 26, 28
July 10
Inventory Costing and Capacity Analysis (cont)
Chapter 9 (cont)
July 15
Support Department Costs
Chapter 15 (pp. 542-547 and pp. 550-557)
C15 – 16, 19, 20
July 17
Joint Costs
Chapter 16 (pp. 576–589 only)
C16 – 23, 28
July 22
Capital Budgeting
Chapter 21 (pp. 738-755 only)
and Appendix A (pp. 839-845 only)
C21 – 18, 19, 22, 27, 28
July 24
Management Control Systems
Chapter 23 (pp. 806-814 only)
C23 – 22, 32
July 29
Transfer Pricing
Chapter 22
C22 – 21, 22, 28
July 31
Review
August 6
Exam #3
Type
Date
Points Available
Percentage
Exam #1
June 3
190
24
Exam #2
July 3
200
25
Exam #3
August 6
210
26
Graded Homework
[throughout]
150
19
Course Participation
[throughout]
50
6
Total Points:
800
100