ACCOUNTING 4214
Cost Accounting, Spring 2014
Instructor: Robert M. Brown
Office: 3015 Pamplin
Phone: 231-5869
Office hours:10:00-10:45 T, Th
10:00-10:45 W
Email: moren@vt.edu
Text:
Horngren, Datar, Rajan: Cost Accounting:A Managerial Emphasis 14th edition
The text will be supplemented by items posted on Scholar
Objectives:
Develop an understanding of the role of accounting in the management process, a basic
understanding of cost accounting systems, a basic understanding of cost behavior, an
understanding of alternative costing methods, and the usefulness of costs involved in nonroutine Decision-making.
Grading Policy:
Final grades are assigned on a 10% range and +,- grades given.
Weight of graded material:
Exam I
25%
Exam II
25%
Final
25%
Quizzes & Homework
25%
Honor Code:
The honor code will be strictly enforced in this course. All assignments will be considered
graded work, unless otherwise noted. All aspects of your course work are covered by the
honor system. Any suspected violations of the honor code will be promptly reported to the
honor system. Honesty in your academic work will develop into professional integrity. The
faculty and students of Virginia Tech will not tolerate any form of academic dishonesty.
Class
Dates
Tentative Course Outline
23-Jan -14
28-Jan-14
30-Jan-14
4-Feb-14
Chapter 1 – The Manager and Management
Accounting
Chapter 2 – Cost Terms and Purposes
Chapter 3 Cost Volume Profit
BH
Chapter 3 Cost Volume Profit
6-Feb-14
11-Feb-14
13-Feb-14
18-Feb-14
Chapter 4 – Job Costing
Chapter 4 – Job Costing
Chapter 5 – ABC and AB Management
Chapter 5 – ABC and AB Management
21-Jan-14
Homework
1-16,17,21,24
2-18,19,20,22,29,34,40
3-18, 22,23,24,25 Columbus
Hospital (on Scholar)
3-37, 44, Hewtex (On scholar)
4-16, 20, 21, 23
4-24, 26, 31, 37
5-16, 18, 19
1
20-Feb-14
25-Feb-14
27-Feb-14
4-Mar-14
6-Mar-14
11-Mar-14
13-Mar-14
18-Mar-14
20-Mar-14
25-Mar-14
27-Mar-14
1 Apr-14
3-Apr-14
8-Apr-14
10-Apr-14
15-Apr-14
17-Apr-14
22-Apr-14
24-Apr-14
29-Apr-14
1-May-14
6-May-14
8-May-14
Chapter 6 Master Budget
Chapter 6 Master Budget
Exam I
6:00 p.m.
Chapter 7 Flexible Budgets, Direct-Costs Var
Chapter 7 Flexible Budgets, Direct-Costs Var
Spring Break
Spring Break
Chapter 8 OH Variances
Chapter 8 OH Variances
Chapter 10 Cost Behavior
Chapter 10 Cost Behavior
Chapter 11 Relevant Information
Chapter 11 Relevant Information
Review and catchup
EXAM II
Chapter 15 Cost Allocation
Chapter 15 Cost Allocation, Chapter 16
Chapter 16 Cost Allocation Joint Products
Chapter 17 Process Costing
Chapter 21 Capital Budgeting
Chapter 22 Transfer Pricing
Chapter 23 Performance Measurement
Reading Day
5-23, 30, 31, 39
6-22, 27, 30
6-36, 37
7-16, 17
7-22, 26, 30,
7-36, 39, 29
8-18, 29, 32, 34
39, 38, 10-18, 19, 21
10-22, 28, 27, 35
10-38,39, 40
11-18, 19, 21, 29, 28
11-35, 34, 39, 40
15-18, 19, 20, 24
15-31, 16-16, 17
16-20, 29
17-24, 25
17-40, 21-18, 19, 21,
22-20, 21, 28
23-22, 32, 23
2