ACCT 472
Internal Reporting Issues
Spring 2006
SEC: 18115D MW 4:00pm-5: 50 pm
Dr. Cecil W. Jackson, CPA
Off: Acc B6
Office Hours: M 12:00-2:00pm
W1:00-2:00&5:00-6:00pm
ceciljac@marshall.usc.edu
(213) 740-5020
ACC 236
SECURITY, ALL EMERGENCIES--(213) 740-4321
EMERGENCY INFO--(213) 740-9233
OR USC RADIO 91.5 FM, RAN--(213) 740-2311
TEXT:
1. Cost Accounting: Barfield, Raiborn and Kinney, Thomson South Western, 6th Ed.
2. Course Reader
Recommended Reading:
1. Atkinson, Banker, Kaplan and Young: Management Accounting, 2nd ed., Prentice Hall.
COURSE OBJECTIVES:
To familiarize students with the concepts and uses of accounting date for managerial planning,
control and decision-making. This course emphasizes the collection of cost data for cost
management systems and the next course emphasizes planning and performance evaluation.
COURSE REQUIREMENTS:
1. All reading and written assignments should be prepared for the class as assigned.
2. Grades will be based on the following:
30%
35%
10%
20%
5%
Mid-Term Examination
Final Examination
Class Participation; General
Case Study Write-ups, Case Discussions & Case Study Quizzes.
Essay
Final letter grades will be assigned based on a curve giving and average GPA of
approximately 3.15. The average will be consistent with the grading policies of the
Leventhal School of Accounting
3.
Policy Regarding make-up exams:
It is to your advantage to take all exams and quizzes as scheduled. Only at times of
well documented, true emergency, should an exam be missed. Please be sure to get
my prior approval. Exams missed without proper approval or without adequate
documentation will result in a score of zero for the missed exam. If the mid-term
exam is missed due to a legitimate emergency, the final exam counts extra. There
will be no make up exams.
4.
The school of Accounting grading and Other Academic Standards (attached) will be
strictly followed. Particular attention should be paid to policies for IN and W grades.
5.
The prerequisite for this class is ACCT 372.
6.
The student Honor Code took effect on September 1, 1993. All students are subject
to the Leventhal School of Accounting Student Honor Code. Each student is
responsible for familiarizing him/herself with the Code. For more specific
information, please refer to the Student Honor Code System handbook, available
from the receptionist in ACC 101.
7.
Returned paperwork, unclaimed by a student, will be discarded after four weeks.
Paperwork not returned to students will be retained for one additional semester
following the student’s receipt of a letter trade, or C/NC, or P/NP.
8.
Any student requesting academic accommodations based on a disability is required to
register with Disability Services and Programs (DSP) each semester. A letter of
verification for approved accommodations can be obtained from DSP. Please be sure
the letter is delivered to me as soon in the semester as possible. DSP is located in
STU 301 and is open 8:30 a.m. – 5:00 p.m., Monday through Friday. The phone
number for DSP is (213) 740-0776.
ACCT 472 Spring – 2006
SCHEDULE (According to 6th edition)
D
A
Y
1.
D
A
T
E
TOPIC
1/9
ADVANCE
READING
2.
1/11
Cost Management Systems,
Product Cost,
Job Costing
Absorption/Variable
3.
4.
1/18
1/23
Process costing
Process costing
Ch 6
Ch6 Appendix
5.
6.
1/25
1/30
Process Costing
Standard Costing
Ch 6 Appendix
Ch7
CASE
PROBLEMS
Ch2, Ch4
Ch 3
2-25
Quiz #1
Case #1
3-43; 3-44
6-17; 6-18
6-19; 6-20
6-28
7.
2/1
Standard Costing
Ch7
8.
9.
2/6
2/8
Standard Costing
Midterm
Ch 7 Appendix
10.
2/13
Activity Based Costing
Ch5
HBSN
9-197-076(CR)
HBR “Profit
Priorities” (CR)
Ch8
Ch9
11.
2/15
Budgeting & C-V-P
12.
2/22
Earnings Management
13.
2/27
14
3/1
Innovative Inventory and
Production Techniques
Innovative Techniques
Case #2
Quiz #2
7-17,7-16
7-19; 7-20
Case #3
7-36,7-35
Case #4
Quiz #3
8-43 ,9-33
Essay
17-43
Ch17
Ch 18
Final Exam March ?
Ch
= Chapter in “Cost Accounting” - Kinney, Prather-Kinsey, Raiborn, 6th Edition
CR
= Course Reader