SCPS Syllabus Template
Class Overview
Instructor Name and UVa Email Contact Information:
WILLIAM CARDINE, MBA, PROFESSOR AND ACCOUNTING DEPT. HEAD -STRAYER UNIVERSITY - RETIRED
EMAIL: WC2X@VIRGINIA.EDU TELEPHONE 703-729-9859
Class Description (Use the SIS 400 characters from catalog description):
ADDRESSES ANALYSIS OF COST BEHAVIOR AND VOLUME PROFIT RELATIONSHIPS; RESPONSIBILITY ACCOUNTING
AND REPORTING; FLEXIBLE BUDGETS; AND THE USE OF STANDARD COSTS TO GUIDE AND CONTROL
PERFORMANCE. PREREQUISITE: ACCT 2020.
Learning Outcomes:
UPON COMPLETION OF THIS COURSE, THE STUDENT WILL BE ABLE TO APPLY THE FUNDAMENTALS OF COST
ACCOUNTING TECHNIQUES WITHIN AN ACCOUNTING ENVIRONMENT INCLUDING BOTH THE DEVELOPMENT OF
SUPPORTING COST CALCULATIONS AND THE ABILITY TO INPUT REQUIRED TRANSACTION LEVEL DATA INTO THE
GENERAL JOURNAL AND GENERAL LEDGER. THE STUDENT WILL HAVE A FIRM GRASP OF THE CONCEPTS OF
BREAK-EVEN ANALYSIS, FIXED AND VARIABLE COSTS, DIRECT AND INDIRECT COST, JOB ORDER AND PROCESS
COSTING, BUDGETS, ACTUAL/NORMAL/BUDGET/STANDARD ACCOUNTING SYSTEMS, VARIANCE ANALYSIS USING
FLEXIBLE AND STANDARD BUDGETS, REGRESSION AND HIGH/LOW COST MODELS, AVOIDABLE AND SUNK COST,
ABSORPTION AND VARIABLE INCOME STATEMENTS, COST RELATIONSHIPS INCLUDING MARKUPS, AND
JOINT/COMMON COST ALLOCATION TECHNIQUES. THE STUDENT WILL BE ABLE TO APPLY THESE CONCEPTS TO
SPECIAL ECONOMIC BUSINESS DECISIONS INCLUDING ONE-TIME SPECIAL ORDERS, MAKE OR BUY, KEEP OR
REPLACE, ADD OR DROP A CLIENT/AREA/DIVISION AND CUSTOMER AND PRODUCT/SERVICE PROFITABILITY
ANALYSIS.
Assessment Components: Please specify types of assignments, tests, papers, and projects that will be assigned.
COURSE REQUIREMENTS
1. ONE MID-TERM EXAM AND ONE FINAL EXAM (CLOSED BOOK, SIMPLE CALCULATORS ENCOURAGED AND ALL
ARE TIMED EXAMS TAKEN ON-LINE VIA COLLAB; PRINTING WITH SCAN/FAX RETURN OF EXAMS MAY BE REQ'ED).
2. SUBMISSION OF WEEKLY HOMEWORK PROBLEMS, WITH AT LEAST THREE (3) PROBLEMS OF YOUR CHOOSING
COMPLETED USING SPREADSHEET PROGRAM, E.G., EXCEL, LOTUS 1-2-3, ETC.
3. PRESENTATION OF HOMEWORK PROBLEMS, PARTICIPATION IN ON-LINE CLASS DISCUSSIONS;
4. EVALUATION; TOTAL 100 POINTS
A . MID-TERM EXAM
…………………………………...……….……...45 POINTS (45%)
B. FINAL EXAMINATION …………............……………….............….....45 POINTS (45%)
C. RANDOM HOMEWORK PRESENTATION, 3 SPREADSHEETS,
QUESTIONS AND PARTICIPATION (SUBJECTIVE) …………..….....10 POINTS (10%)
NOTE: ALL EXAMS ARE ON-LINE BASED AND TIMED
5.
GRADING 90-100 A; 80-89 B; 70-79 C; 60-69 D; 59 OR BELOW F
Required Text (include ISBN, specific edition)
COST ACCOUNTING, A MANAGERIAL EMPHASIS, 14TH EDITION, CHARLES T. HORNGREN, SRIKANT DATAR, AND
MADHAV RAJAN - PRENTICE-HALL. ISBN 978-0-13-210917-8
Required Additional Resources and Technical Components
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INTERNET CONNECTION (BROADBAND PREFERRED) AND COMPUTER ARE REQUIRED FOR THIS ON-LINE COURSE.
MUST HAVE METHOD TO TRANSMIT AND RECEIVE AUDIO AND OPTIONAL VIDEO - A USB EQUIPED HEADSET IS
PREFERED. ABILITY TO PRINT AND RETURN SCAN/FAX EXAMS IS REQUIRED.
Other Class Expectations (for Classroom/Internet and Web-Based classes, specify any live (synchronous) meetings
dates, times, delivery mode)
COURSE IS CONDUCTED USING UVA. COLLAB. LIVE, SYNCHRONOUS, INTERACTIVE SESSIONS. WILL MEET ONLINE ON TUESDAY EVENINGS BEGINNING AT 6:30 PM TO COVER HOMEWORK SOLUTIONS AND LECTURE ON
UPCOMING CHAPTERS. STUDENTS ARE EXPECTED TO HAVE THE HOMEWORK COMPLETED AND PARTICIPIATATE
IN CLASS DISCUSSIONS. ALSO REQUIRED IS A METHOD TO DOWNLOAD AND PRINT EXAM MATERIAL AND A
METHOD TO SCAN/FAX RETURN THE COMPLETED EXAM(S).
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Class Syllabus:
Please fill in the information in the table below, depending upon your instruction method and delivery mode.
Class Information in UVaCollab Site
Access: Provide instructions (http://collab.itc.virginia.edu/portal) with specific name of your site.
COLLAB SITE TAB: ACCT 3140 SUMMER 2013
HOW TO ACCESS UVACOLLAB
THIS ONLINE CLASS IS AVAILABLE AT UVACOLLAB. YOU’LL NEED A UVA COMPUTING
ID AND A NETBADGE DIGITAL AUTHENTICATION PASSWORD TO LOG IN.
TO LOG IN TO UVA COLLAB GO TO HTTPS://COLLAB.ITC.VIRGINIA.EDU/. OR
HTTP://WWW.SCPS.VIRGINIA.EDU SELECT UVACOLLAB ON THE UPPER RIGHT
CORNER.
ONCE YOU HAVE SUCCESSFULLY LOGGED INTO NETBADGE, YOU’LL BE
AUTOMATICALLY BROUGHT INTO THE UVACOLLAB AND WILL BE LOGGED INTO THE
SYSTEM WITH ACCESS TO COURSE YOU ARE ENROLLED IN.
FOR MORE INFORMATION REGARDING UVA COMPUTING ID AND SYSTEM GENERATED
UVA PASSWORD, PLEASE VISIT
HTTP://WWW.SCPS.VIRGINIA.EDU/AUDIENCE/STUDENTS/ACCESS-TO-UVA-ELECTRONICRESOURCES.
•PASSWORD SUPPORT:
FOR SUPPORT WITH YOUR UVA GENERATED PASSWORD TO LOG IN TO UVACOLLAB,
PLEASE EMAIL THE UVA HELPDESK SCPSHELPDESK@VIRGINIA.EDU.
EMAIL COLLAB-SUPPORT@VIRGINIA.EDU.
Class Instruction
Class
Requirements
Clearly state the types of instruction, activities, and expectations that will be administered as part of
instruction.
THIS WILL BE A LECTURE AND A CLASS PARTICIPATION ON-LINE COURSE. EACH
CLASS WILL COMMENCE WITH A DETAILED REVIEW OF ALL ASSIGNED HOMEWORK
PROBLEMS. EVERY PROBLEM WILL BE DISCUSSED WITH TIME ALLOTTED TO ASK
QUESTIONS OR TO EXPAND ON THE UNDERLYING CONCEPT OR THE APPLICATION OF
THE METHODOLGY IN SOLVING THE HOMEWORK PROBLEMS. THIS WILL BE
FOLLEWED BY A LECTURE COVERING THE CONCEPTS AND APPLICATIONS CONTAINED
WITHIN THE NEXT ASSIGNED CHAPTER(S) .
PRIOR TO EACH CLASS MEETING, THE STUDENT IS EXPECTED TO HAVE COMPLETED
THE ASSIGNED CHAPTER READING AND ATTEMPTED THE SOLUTION OF ALL
HOMEWORK ASSIGNED FROM THE LAST CLASS. THIS IS ESPECIALLY IMPORTANT
CONSIDERING THE QUANTITATIVE ASPECTS OF THE MATERIAL AND THAT CLASS
LECTURES MAY NOT COVER EVERY TOPIC IN DETAIL. A STUDENT’S LACK OF
PREPARATION WILL SERIOUSLY REDUCE THE BENEFIT OF THIS CLASS.
MEMBERS OF THE CLASS MAY RANDOMLY BE ASKED TO PRESENT THE SOLUTIONS
FOR THE ASSIGNED HOMEWORK USING THE COLLAB ELLUMINATE TOOL. COST
CONCEPTS APPLIED TO PRACTICAL SITUATIONS (VIA HOMEWORK) NEED TO HAVE THE
RESULTS ANALYZED, EXPLORED AND DISCUSSED. COMMUNICATION OF COST
ACCOUNTING ISSUES IS VASTLY IMPROVED THROUGH THIS METHOD
LEARNING IS BEST ACCOMPLISHED THROUGH SELF-STUDY AND THE INSTRUCTOR IS
AVAILABLE AND ANXIOUS TO AID IN THIS PROCESS. NOTE THAT GRADED WORK MUST
BE THE SOLE EFFORT OF THE STUDENT (SEE "EVALUATION STANDARDS" FOLLOWING).
CHEATING AND/OR PLAGIARISM ON GRADED ASSIGNMENTS CAN RESULT IN A COURSE
GRADE OF F OR OTHER DISCIPLINARY ACTION BY THE SCHOOL.
Include attendance, participation and academic requirements. Requirements for projects, presentations,
and examinations must clearly incorporate class objectives.
THIS IS AN INTENSIVE COST CLASS COVERING 17 CHAPTERS IN ONE SEMESTER.
ATTENDANCE AT ALL COLLAB ELLUMINATE SESSIONS WILL BE CONSIDERED AS PART
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Evaluation
Standards
Class Schedule
Communication
OF THE 10 POINTS FOR PARTICIPATION (SEE "EVALUATION STANDARDS, #3 BELOW).
FURTHER, MISSING ANY CLASS LECTURE(S) WILL SIGNIFICANTLY DISADVANTAGE THE
STUDENT'S LEARNING EXPERIENCE.
Include the grading scale, percentage of grade or number of points attached to each requirement, and a
summary of how student work will be evaluated. Evaluation criteria for projects, presentations, and
examinations must reflect class objectives. Provision of evaluation rubrics is helpful. If class
participation is included it should be titled “Level and quality of participation” and should not be
weighted at greater than 10-15% of the final grade.
COURSE REQUIREMENTS
1.
ONE MID-TERM EXAM AND ONE FINAL EXAM (CLOSED BOOK, SIMPLE
CALCULATORS ENCOURAGED AND ALL ARE TIMED EXAMS TAKEN ON-LINE VIA
COLLAB;
2.
SUBMISSION OF WEEKLY HOMEWORK PROBLEMS, WITH AT LEAST THREE (3)
PROBLEMS OF YOUR CHOOSING COMPLETED USING SPREADSHEET PROGRAM, E.G.,
EXCEL, LOTUS 1-2-3, ETC. MUST BE SUBMITTED PRIOR TO THE END OF THE COURSE.
3.
PRESENTATION OF HOMEWORK PROBLEMS, PARTICIPATION IN ON-LINE CLASS
DISCUSSIONS;
4.
EVALUATION: TOTAL 100 POINTS
A. MID-TERM EXAM ……………………………………..……..….…...45 POINTS (45%)
B. FINAL EXAMINATION …………............………………........….....45 POINTS (45%)
C. RANDOM HOMEWORK PRESENTATION, 3 SPREADSHEETS,
QUESTIONS AND PARTICIPATION (SUBJECTIVE)…………..…...............10 POINTS (10%)
5.
GRADING 90-100 A; 80-89 B; 70-79 C; 60-69 D; 59 OR BELOW F
Provide an overview of class activities to meet class objectives.
LECTURE
H/W CHAPTER
DATE CHAPTER
DESCRIPTION
ASSIGNMENT
MAY 28 1, 2
ROLE/ COST TERMS
-JUNE 4 3, 4
CVP AND JOB COSTING 1, 2
11
5,6
ABC COSTING; BUDGETS 3, 4
18
7,8
FLEXIBLE BUDGET, STANDARDS, VARIANCES
5.6
25
9,10
INVENTORY COSTING, COST MODELING 7,8
REVIEW - CHS. 1-8
JULY 2 -MID-TERM EXAM - CHS. 1-8; ON-LINE BASED
-9
11,12
COSTS/PRICE DECISIONS 9,10
16
13,14
STRATEGY, ALLOCATION AND SALES VAR.
11,12
23
15,16
ALLOCATE SUPPORT DEPTS.; JOINT COST 13,14
30
17
PROCESS COSTING
15,16
AUG. 6 -HOMEWORK CH. 17
17
REVIEW FOR FINAL EXAM, CHS. 9-17
13
-FINAL EXAM - CHS. 10-17; ON-LINE BASED
A PRINTER FRIENDLY SCHEDULE WILL BE PUBLISHED IN COLLAB UNDER
"RESOURCES."
Please state which instructional tools you will be using in UVaCollab:
IN ADDITION TO VARIOUS ANNOUNCEMENTS, PUBLISHED CLASS SCHEDULE AND
HOMEWORK ASSIGNMENTS AND RESPONSES TO EMAILS OR PHONE CALLS, THIS CLASS
WILL MEET EACH WEEK VIA BLACKBOARD (SEE "CLASS SCHEDULE" ABOVE).
QUICK REFERENCE GUIDE USING BLACKBOARD COLLABORATE™ (LINKED TO COLLAB
SITE AS "BB COLLABORATE BRIDGE") GIVES YOU THE FOLLOWING FUNCTIONALITY:
TWO-WAY AUDIO, MULTI-POINT VIDEO, INTERACTIVE WHITEBOARD, APPLICATION
AND DESKTOP SHARING, RICH MEDIA, BREAKOUT ROOMS, AND SESSION RECORDING
(ALL SESSIONS WILL BE RECORDED AND MADE AVAILABLE SO YOU MAY REVIEW THE
RECORDED MATERIAL AT ANY TIME).
TIPS ON PARTICIPATING INCLUDE THE FOLLOWING:
RATE SUPPORT
CENTER AND CLICK ON “FOR FIRST-TIME USERS: GETTING STARTED”
CORRECTLY PRIOR TO EVERY SESSION - NOTE THAT THIS IS EXTREMELY IMPORTANT.
E PARTICIPANT GUIDE FOR
INFORMATION ON ALL THE FEATURES PRIOR TO YOUR FIRST SESSION. THIS
INFORMATION AND MORE IS AVAILABLE FROM THE ON DEMAND CENTER LOCATED
ON OUR WEBSITE –
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HTTP://WWW.BLACKBOARD.COM/PLATFORMS/COLLABORATE/SERVICES/ON-DEMANDLEARNING-CENTER.ASPX
IN-SESSION
– 10 MINUTES PRIOR TO THE START.
DING
FEEDBACK TO THE MODERATOR.
MODERATOR DURING THE SESSION.
Assignments
Resources
COMPUTER CAN SLOW
YOUR CONNECTION TO THE SESSION.
Please state the amount of time by which you will respond to student email.
WILL ATTEMPT TO RESPOND TO EMAILS OR VOICE MAIL WITHIN 24 HOURS OR WILL
ADVISE STUDENTS OF MODIFICATION OF THAT RESPONSE TIME E.G. WHEN OUT-OFTOWN, ETC.
Please state where assignments will be posted for student’s reference.
PRELIMINARY HOMEWORK – UVA. COST ACCOUNTING 3140, EDITION #14
(NOTE: READ AND ANSWER QUESTIONS CAREFULLY. GETTING YOU PREPARED FOR
EXAMS!)
CHAPTER EXERCISE/PROBLEMS
1
29 (1-2 ONLY)
2
18, 20 (RE 18 AND 20, IMPORTANT TO NOTE “COST OBJECT”), 28 (REQ. 3 ONLY),
32, 34 (PREPARE FINANCIAL STATEMENTS IN GOOD ORDER PLEASE)
3
21, 22, 24, 25 (1-3 ONLY) 38, 44
4
32, 33 (1-3 ONLY), / 24, 31 (1-5 ONLY) 34 (1 AND 2 ONLY- SHOW JOURNAL
ENTRIES)
5
NOTE: DON’T USE PERCENTAGES – DEVELOP ABC RATES FOR PROBLEMS.
16
(1 ONLY) 17(1 & 2 ONLY), 18 (1 & 2 ONLY), 19 (1 & 2 ONLY), 39 (1- 3 ONLY) NOTE: CC = DL
& OH; UP/DOWN STREAM COST.
6
17/18/19, 23, 27 (1 & 2A ONLY), 30, 36
7
24 (1 & 2 ONLY), 26, 27 (ENTRIES FOR REQ. 2 ONLY, NO POSTINGS AND NO
SENTENCES), 22, 36
8
22 (1 & 2 ONLY), 23, (1 & 2 ONLY), 33 (LOOK CLOSELY AT DATA PRESENTED), 24
(1 & 2 ONLY), 35
9
16, 17 (1 ONLY), 26 (1 ONLY), 28 (1-3 ONLY), 35
10
18 (PATTERN “L” GOES TO ZERO), 20, 24 (1 & 2 ONLY), 27 (CALCULATE/PROVE
REGRESSION FUNCTION GIVEN AND REQ. 1-3)
11
18, 19 (IN REQ. 2 NORMAL PROD./SALES DROP TO 6,500), 20, 23, 27 (REQ. 1 – DO 4YEAR “SUMMARY” STATEMENTS AND REQ. 2 ONLY)
12
17, 23, 24 (1 & 2 ONLY), 26 (1 & 2 ONLY), 32
13
22, 23 (1 & 2 ONLY), 24, 25 (1 & 2 ONLY)
14
19 (1 & 2 ONLY), 22, 25 (CAL. FLEX. BUDGET VAR. ALSO), 24 (1 & 2 ONLY)
15
16, 19 (1 ONLY), 21 (1 & 2 ONLY), 24 (1 ONLY), 30 (1-3 ONLY; YOU SELECT
ALLOCATION BASES)
16
19, 20 (NOTE ENDING INVENTORIES), 27 (DO REQ. 2 ONLY)
17
18 (Q IS “0” PERCENT), 35, 36, 37 (W/O POSTINGS OR EXPLANATIONS), 40 A A A
A PRINTER FRIENDLY HOMEWORK ASSIGNMENT LIST WILL BE PUBLISHED IN COLLAB
UNDER "RESOUSCES." HOMEWORK SOLUTIONS WILL BE MADE AVAILABLE IN COLLAB
AFTER THE HOMEWORK IS DISCUSSED IN THE ASSIGNED CLASS MEETING. IT IS THE
STUDENTS RESPONSIBILITY TO ACCESS THE SOLUTIONS IF NEEDED FOR FURTHER
REVIEW.
Provide specific directions for how to access resources in your course.
ADDITIONAL LEARNING RESOUSCES SUCH AS PUBLISHER COPYRIGHTED SOLUTIONS
TO ALL HOMEWORK PROBLEMS (MADE AVAILABLE AFTER DISCUSSED IN CLASS) PLUS
ANY ADDITIONAL HOMEWORK SOLUTIONS WILL BE PUBLISHED IN COLLAB.
FURTHER, ANY ADDITIONAL MATERIAL SUCH AS PROFESSOR PROVIDED
ALTERNATIVE LEARNING METHODS OFFERED DURING THE COURSE CLASS MEETINGS
WILL BE PUBLISHED IN COLLAB AND STUDENTS WILL BE NOTIFIED WHEN THESE ARE
AVAILABLE.
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Gradebook
Technical Support
Contacts
Please provide a description of if/how you will be using the UVaCollab Gradebook.
COLLAB GRADEBOOK WILL BE UTILIZED WHENEVER POSSIBLE TO PRIVATELY
PROVIDE STUDENTS WITH INDIVIDUAL EXAM SCORES PLUS CUMULATIVE GRADES AS
THE COURSE PROGRESSES. ALL EXAMS WILL BE DISCUSSED.
Please copy and paste the following contact and support information for students.
 Login/Password: scpshelpdesk@virginia.edu
 UVaCollab: collab-support@virginia.edu
 BbCollaborate (Elluminate) Support: scpshelpdesk@virginia.edu
or http://support.blackboardcollaborate.com
University Email Policies:Students are expected to check their official U.Va. email addresses
on a frequent and consistent basis to remain informed of University communications, as certain
communications may be time sensitive. Students who fail to check their email on a regular
basis are responsible for any resulting consequences.
University of Virginia Honor System: All work should be pledged in the spirit of the Honor
System at the University of Virginia. The instructor will indicate which assignments and
activities are to be done individually and which permit collaboration. The following pledge
should be written out at the end of all quizzes, examinations, individual assignments and
papers: “I pledge that I have neither given nor received help a on this examination (quiz,
assignment, etc.)”. The pledge must be signed by the student. For more information please
visit Honor System
Special Needs: It is the policy of the University of Virginia to accommodate students with
disabilities in accordance with federal and state laws. Any SCPS student with a disability who
needs accommodation (e.g., in arrangements for seating, extended time for examinations, or
note-taking, etc.), should contact the Learning Needs and Evaluation Center (LNEC) and
provide them with appropriate medical or psychological documentation of his/her
condition.Once accommodations are approved, it is the student’s responsibility to follow up
with the instructor about logistics and implementation of accommodations. Accommodations
for test taking should be arranged at least 14 business days in advance of the date of the
test(s). Students with disabilities are encouraged to contact the LNEC: 434-243-5180/Voice,
434-465-6579/Video Phone, 434-243-5188/Fax. Further policies and statements available:
U.Va. Special Needs Website
For further policies and statements about student rights and responsibilities, please see U.Va
Website (http://www.scps.virginia.edu/audience/students)
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