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 , 14 th Edition, Horngren, Datar, and Rajan, Pearson/Prentice-Hall
Website: http://fisher.osu.edu/~wallin_1/3300/Main.htm
MyAccountingLab.com identification: wallin75552
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 72 points available at MAL, each student’s score will be the points earned out of 72 plus 28 (100-72).
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 2013. Because of the storage requirement involved, graded course material not retrieved by the student prior to 1 September 2013 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.
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, all material covered in class, and at the website. Because of the change to semesters, your exams will be considerably different from exams given under quarters. Old exams are a study aid only. They do not limit the scope, testing methods, or any characteristic of your exams.
Final Grade Determination: The final grade will involve two steps. First, all students who, based on their performance on exams (not simply by adding points, but by looking at topics) and in the opinion of the instructor, deserve to fail, will receive a failing grade.
Second, point cutoffs for each grade will be determined based on a student’s point total relative to other students’ point totals across all sections of this course for this instructor this semester. The percentage of this semester’s students getting an A, for example, would be expected to be about the same percentage of a previous semester’s students getting an A.
This determination is made without regard to the absolute percentage of points earned (i.e., a cutoff can be anywhere from 99.9% to 0.01%). Because near 100% of the students will earn the one-quarter of the points in the MAL, the cutoffs in terms of percentages might seem higher than typical to some. For those receiving a passing grade, the cutoffs will always have the following characteristics. Students who score the same number of (total) points as you will receive the same grade as you. Those scoring more points will get the same or a higher grade. Those scoring fewer points will get the same or lower grade.
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.

April
January
Date
February
In-class Assignment
7 M Ch 1
9 W Ch 2
11 F Ch 3
14 M Ch 3
16 W Ch 4
18 F Ch 4
21 M MLK Day
23 W Ch 4
25 F Ch 5
28 M Ch 5
30 W Ch 6
1 F Ch 6
4 M Ch 6
6 W Exam I
8 F Ch 7
11 M Ch 7
13 W Ch 8
15 F Ch 8
March
18 M Ch 8
20 W Ch 9
22 F Ch 9
25 M Ch 10
27 W Ch 10
1 F Ch 10
4 M Exam II
6 W Ch 11
8 F Ch 11
11 through 15 Spring Break
18 M Ch 11
20 W Ch 11/Ch 12
22 F Ch 12
25 M Ch 15
27 W Ch 15
29 F Ch 16
1 M Ch 16
3 W Ch 16
5 F Exam III
8 M Ch 21
10 W Ch 21
12 F Ch 22
15 M Ch 22
17 W Ch 23
19 F Ch 23
22 M Exam IV