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INSTRUCTOR INFORMATION
NAME: Stan Pinkos
EMAIL: stanpinkos2@aol.com (HOME); stanley.pinkos@csn.edu (OFFICE)
OFFICE LOCATION: Cheyenne Campus Room 2056 – B
OFFICE HOURS: TBA
OFFICE TELEPHONE: 702-651-4390
BIOGRAPHY: C.P.A., C.M.A., Master of Accounting, Master of Business Administration,
ABD Hotel Administration
TEXTBOOKS
REQUIRED: Principles of Cost Accounting, VanDerbeck, E. J., South-Western, 14th Edition
ISBN 0-324-37417-8
FIRST THINGS FIRST
Your first assignment is to send me an e-mail to stanpinkos2@aol.com starting on January 16. For the subject please put ACC 205 WebCT. In the message type your name (which appears on your CSN record) and whatever, especially if your e-mail address does not identify you explicitly. The reason for this assignment is to get all the students into a group for e-mail purposes. If you do not receive an acknowledgement from me within 48 hours, your e-mail was not received and you should resubmit another e-mail. All subsequent e-mails should contain the same subject (ACC 205 WebCT) and your name should be included in your request for any information. This way I will know if you are in my live class or the WebCT course. Thanks!
COURSE INFORMATION
COURSE TITLE: Cost Accounting
COURSE NUMBER: ACC 205 CALL NUMBER: TBA
COURSE DESCIPLINE: Accounting
COURSE DESCRIPTION: A survey of cost accounting terminology and concepts with a
decision making approach. Decisions will be aided by use of cost tools such as
break-even analysis, budgets and variance analysis, differential analysis, and
other cost techniques.
COURSE DATE:
PREREQUISITE: ACC 201
COURSE GOALS
Upon completion of this course, the student will have a thorough understanding of cost accounting terminology, variance analysis, internal management control, budgeting, cost-volume-profit analysis, job order and processing accounting methods, and many other areas of cost accounting for internal reporting purposes. The student will - define cost accounting terms - prepare financial statements and their accompanying lead schedules - record journal entries for Job Order and Process Cost 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 - compare and contrast various pricing strategies - compare and contrast forecasting methods - prepare static and flexible budgets - prepare a cash and master budget - define and identify good internal control policies and practices - and more.
COURSE REQUIREMENTS
The student's grade will be based on four (4) separate online examinations (worth 400 total points) and one (1) hour Chapter quizzes (for each chapter ) (worth 200 points total) which MUST BE TAKEN on a TIMELY BASIS as assigned. This means your grade is based on cumulative total points of 600 points. The on-line quizzes will be available for an extended period of time. Each quiz will allow each student two (2) attempts with the higher score used toward your final grade. The on-line examinations (TESTS) will be available for seven (7) days for the student's convenience and the student will be allowed as many attempts as necessary per TEST until the examination period has expired. I will e-mail to you a more printer friendly copy of each TEST. Each student must decide when he/she will take the QUIZZES during the designated quiz time period, however, remember to select a time and place where distractions will be at a minimum because once you start the QUIZ you cannot STOP and RESTART the QUIZ again (if you do, it will count as your second attempt). TEST scores will be released only after the TEST period has ended because of security reasons.
GRADE DISTRIBUTION
A 600 - 552
A- 551 - 528
B+ 527 - 504
B 503 - 480
B- 479 - 456
C+ 455 - 432
C 431 - 408
C- 407 - 384
D+ 383 - 360
D 359 - 336
D- 335 - 312
F 311 - 0
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.
IMPORTANT DATES FOR FALL 2008
TBA
ASSIGNMENTS
Chapter assignments will be posted on the Home Page. These assignments will include homework for your benefit from the individual chapters. These chapter assignments are not to be turned in to me; I will post the solutions on the Home Page or send to each of you the solutions at which time, if you have questions, ask them through e-mails or come by my office during my posted office hours. Advance announcement of the impending Quizzes and TESTS will also be posted on the calendar. All QUIZZES will be graded immediately for the student's benefit. ALL TESTS will be graded at the end of the test time-period for security reasons. REMEMBER, EACH QUIZ AND TEST MUST BE SUBMITTED BY THE DUE DATE AND TIME POSTED ON THE CALENDAR, e.g. QUIZ due on September 18, 10:00M means that the student can start the QUIZ at the LATEST 9:00 PM, September 18. If the QUIZ or TEST is submitted later than the due date and time, WebCT will not accept the submission.
POWERPOINTS
The PowerPoints which have an AU attached to it are the authors PowerPoints. The other PowerPoints are from your instructor. I will send data sheets for the instructor PowerPoints.
INTERNET PROVIDER
If you are using a FREE internet provider (Hotmail, e.g.), make sure your mailbox is cleared to receive all assignments. I have experienced this problem, full mailboxes, in the past with mail being returned due solely to lack of mailbox space. Also, if you change providers, notify me immediately.
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