Curriculum Proposal
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Department: Accounting
School Document Number: BUS-16-06
Author (Contact): Edward Furticella
School Approval Date: 1/29/2016
Date: 01/18/2016
CEP Review Date: 2/10/2016
Effective Term: Fall 2016
Senate Approval Date:
Type of Proposal
(place an X in the proper box)
Course: x
addition
Program:
Experiential
Learning
General
Education
deletion
revision X
Proposal Subject: (One sentence overview of the proposal. Examples: change in title, prerequisite and description of NUR XYZ. Create new
plan of study in XYZ department, etc.)
Revision of course description to better reflect material covered and align wording of descriptions between the North Central and
Calumet campuses.
Justification: (Explain the rationale for the proposed change.)
The change recommended are due to the unification of the Bachelor of Science in Accounting at the North Central and Calumet
campuses. The changes will insure consistency in wording across both campuses and will serve to insure that course descriptions
accurately reflect material covered.
Current: (If proposal is for a course change, enter current
course information here. Include title, credits, pattern,
course description and course outcomes or objectives. If
proposal is for a change in plan of study, enter name here,
and include current bingo sheet as an attached document,
labeled CURRENT.)
Proposed: (If proposal is a for a course change or new
course, enter new course information here. Include title,
credits, pattern, course description and course outcomes
or objectives. If proposal is for a change in plan of study, or
new plan, enter name here and include proposed bingo
sheet as an attached document, labeled PROPOSED.)
ACC 40700 – Cost Accounting
Credits: 3 (Class 3, Lab 0)
Prerequisite: ACC 20100 with minimum grade of C-
ACC 40700 – Cost Accounting
Credits: 3 (Class 3, Lab 0)
Prerequisite: ACC 20100 with minimum grade of C-
This course emphasizes the application of cost management
concept for the purpose of facilitating managerial decision
making and control. Topics include cost methods, cost analysis
for decision making, budgeting, performance evaluation,
financial planning.
A course focused on the application of managerial and cost
accounting concepts for the purpose of achieving the strategic
objectives of firms.
Learning Objectives:
Learning Objectives:
1.
1.
2.
3.
4.
5.
6.
7.
8.
Describe the professional environment and the role,
and importance of cost accounting in strategic
management and decision making.
Identify the various types of costs.
Calculate product costs using job costing, process
costing, activity-based costing, and standard costing.
Summarize cost information in reports used in
planning, controlling, and decision-making.
Use managerial/cost information for decision making.
Explain recommendations supported by
managerial/cost accounting information.
Demonstrate effective communication skills by
preparing written reports or presenting solutions.
Solve problems by effectively and efficiently using
2.
3.
4.
5.
6.
7.
8.
Describe the professional environment and the role,
and importance of cost accounting in strategic
management and decision making.
Identify the various types of costs.
Calculate product costs using job costing, process
costing, activity-based costing, and standard costing.
Summarize cost information in reports used in
planning, controlling, and decision-making.
Use managerial/cost information for decision making.
Explain recommendations supported by
managerial/cost accounting information.
Demonstrate effective communication skills by
preparing written reports or presenting solutions.
Solve problems by effectively and efficiently using
Curriculum Proposal 1
Excel.
Impact on Students: (Explain how students will be affected by the proposal. Benefits to students should be listed.)
The changes will facilitate the unification process by insuring consistency of course titles and descriptions.
Impact On Other Departments: (Explain how other academic departments may be affected by the proposal, and summarize any discussions
with other departments about the proposal. If adding or deleting a course, explain how other departments may be affected.)
None.
Impact on University Resources: (Curriculum changes affect university resources. Explain here how instructional, lab, computer or library
resources may be affected by the proposal. It is especially important to address the possible need for additional faculty.)
None.
Impact on General Education Requirements: (If the proposal fulfills or changes general education requirements in your department, explain
this here.)
None.
Curriculum Proposal 2