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Course: ACC 205 Cost Accounting Section: TBA Classroom: CY 1058 Class Meetings: T 6:00PM - 8:50PM
Instructor: Mr. S. Pinkos, CPA, CMA Office: CY 2056-B
E-mail: stanpinkos2@aol.com Telephone: 651-4390
Department Telephone: 651-3100 (Maria Gonzalez) Office hours: TBA
REQUIRED TEXTBOOK:
VanDerbeck, E. J., Principles of Cost Accounting, 14th Edition, South-Western Publishing
Company, Cincinnati, Ohio, 2008. ISBN 0– 324–37417-8
COURSE DESCRIPTION:
Cost concepts and decision making, break even techniques, budgets and management analysis.
COURSE OBJECTIVES/LEARNING OUTCOMES:
Upon completion of this course, the student will have a thorough understanding of management accounting terminology, variance analysis, internal management control, budgeting, cost-volume-profit analysis, make or buy decision analysis, job order costing methods, process costing methods, and may other areas of management accounting for internal reporting deem necessary by the instructor. We shall cover chapters 1 – 10.
The student will
• define managerial accounting terminology
• prepare financial statements and their accompanying lead schedules
• compute financial statement ratios
• record journal entries for Job Order and Processing systems
• compute Equivalent Units of Production
• prepare a Cost of Goods Manufactured Statement
• compute the break-even point (before and after tax effects) using CVP analysis
• compute margin of safety
• apply sensitivity analysis
• compute operating leverage
• compare and contrast various pricing strategies after computations for each strategy
• compare and contrast various forecasting methods after computations for each method
• prepare static and flexible budgets
• compute and analyze budget variances
• prepare a cash budget
• define and identify good internal control policies and practices
• prepare a capital budget
• compute NPV and IRR
• compare and contrast leasing strategies
FIRST ASSIGNMENT:
Send to me an e-mail with the following information so I can get you into a mailing group.
SEND TO: stanpinkos2@aol.com
SUBJECT: ACC 205 - LIVE
BODY: YOUR NAME USED ON CSN RECORDS
ATTENDANCE:
The student is responsible for regular attendance and must not miss any examinations without a GOOD cause. All make-up examinations will be administered in the Accounting Lab at the Cheyenne Campus AFTER consultation with the instructor. NOTE: any student caught cheating will be brought in front of the academic review board.
GRADING:
The student's final grade will be the average of four unit examinations. Each examination unit carries the same weight. Each examination will consist of a take-home. The take-home examination must be completed and submitted after a one week period. The take-home will focus on conceptual questions and problem solving. All questions will be objective (multiple choice).
GRADE DISTRIBUTION:
A 92 - 100
A - 88 - 91
B + 84 - 87
B 80 - 83
B - 76 - 79
C + 72 - 75
C 68 - 71
C - 64 - 67
D + 60 - 63
D 56 - 59
D- 52 - 55
F 0 - 51
ACADEMIC INTEGRITY:
Scholastic dishonesty will not be tolerated and will be prosecuted to the fullest extent. You are expected to have read and understood the current issue of the student handbook (published by Student Services) regarding student responsibilities and rights, and the intellectual property policy, for information about procedures and about what constitutes acceptable on-campus/on-line behavior.
AMERICAN WITH DISABILITY ACT (ADA) STATEMENT:
SECTION 504 – REHABILITATION ACT OF 1973:
All students with documented disabilities that may require assistance voluntarily need to contact the Disability Resource Center (DRC) located in Student Services on each campus. The telephone numbers are: Cheyenne 651-4045: West Charleston 651-5644: Henderson 651-3795.
[Are you in need of a single program that can provide you with in-depth academic planning, supplemental tutoring, assistance in filing for financial aid, additional grant money, and effective study skills, all for FREE? Degree seeking low-income, first-generation college students, financial aid-grant recipients, and disabled students can contact TRIO’s Student Support Services at 651-4441, Room 1121, Cheyenne campus for more information.
SAFETY PROCEDURES:
Approved classroom safety procedures are posted in each classroom and are to be followed.
IMPORTANT DATES:
TBA
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