AMIS 3300 – Cost Accounting: A Managerial Viewpoint
Autumn 2013 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/amis3300Au2013/
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:
mulchandani55197
Faculty Information:
Personnel:
Prakash Mulchandani
Office:
Fisher 340
Office Phone:
247-6267
Email:
mulchandani.3@osu.edu
Course Grading Information:
Type
Exam #1
Exam #2
Exam #3
Exam #4
Graded Homework
Course Participation
Total Points
Date
September 16
October 11
November 4
December 2
[throughout]
[throughout]
Points Available
120
125
130
135
150
40
700
Chapters Covered
1, 2, 10, 4, 5
17, 3, 11, 6
7, 8, 14, 9
21, 23, 22, 16
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–
AMIS 3300 – Autumn 2013
DATE
TOPICS
READINGS
ASSIGNMENTS
August 21
Course Syllabus Discussion
August 23
MyAccountingLab/Role of Accounting in Organizations
Chapter 1
C1 – 17, 20
August 26
Cost Terminology and Concepts
Chapter 2
C2 – 20, 25, 27, 34, 35, 38, 40
August 28
Cost Terminology and Concepts (cont)
Chapter 10 (pp. 340-344 only)
C10 – 17
August 30
Job Order Costing
Chapter 4
C4 – 18, 26, 30, 34, 35
September 4
Job Order Costing (cont)
September 6
Job Order Costing (cont)
September 9
Activity-Based Costing
Chapter 5
C5 – 19, 21, 32, 39
September 11
Activity-Based Costing (cont)
September 13
Review
September 16
Exam #1
September 18
Exam 1 Review/ Process Costing
Chapter 17 (omit pp. 626-629)
C17 – 30, 31, 32, 33, 34
September 20
Process Costing (cont)
September 23
Process Costing (cont)
September 25
Cost-Volume-Profit Analysis
Chapter 3
C3 – 17, 25, 31, 36, 38, 43, 44
September 27
Cost-Volume-Profit Analysis (cont)
September 30
Relevant Info for Decision Making
Chapter 11 (omit pp. 407-410)
C11 – 18, 28, 33, 36
October 2
Relevant Info for Decision Making (cont)
October 4
Budgets
Chapter 6 (omit pp. 201-204)
C6 – 20, 23, 33
October 7
Budgets (cont)
October 9
Review
October 11
Exam #2
October 14
Exam 2 Review/ Cost Variances and Control I
Chapter 7 (including appendix)
C7 – 18, 20, 24, 32
October 16
Cost Variances and Control I (cont)
October 18
Cost Variances and Control II (cont)
Chapter 8 (omit pp. 281-287)
C8 – 22, 29, 30
October 21
Cost Variances and Control II (cont)
October 23
Sales Variances Analysis
Chapter 14 (pp. 518-524 only)
C14 – 32, 33
October 25
Sales Variances Analysis (cont)
October 28
Inventory Costing and Capacity Analysis
Chapter 9
(pp. 300-311 and pp. 314-318 only)
C9 – 20, 21, 26, 28
October 30
Inventory Costing and Capacity Analysis (cont)
November 1
Review
November 4
Exam #3
November 6
Exam 3 Review/ Capital Budgeting
November 8
Capital Budgeting (cont)
November 13
Management Control Systems
November 15
Management Control Systems (cont)
November 18
Transfer Pricing
November 20
Joint Costs
November 22
Joint Costs (cont)
November 25
Review
December 2
Exam #4
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