COLLEGE OF SOUTHERN NEVADA
ACCOUNTING, FINANCE AND COMPUTER OFFICE TECHNOLOGY
COURSE SYLLABUS
ACC 205 – COST ACCOUNTING
Spring - 2012

Professor: Jeffrey Jones, MBA
Office: Henderson Campus, Building C, Room 101C
Phone: (702) - 651-3106
E-Mail: jeffrey.jones@csn.edu
Office Hours: Online Angel CMS, Email

Henderson Office H4C
M/W 11am – 1pm

CLASSROOM: Angel CMS - 100% Online
REQUIRED TEXT: Accounting, 14th Edition – VanDerbeck – Cost Accounting
ISBN number” 978-0-324-37417-9

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.

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.

ONLINE COURSE NAVIGATION:
You will find that your first assignment is to send me an email with a personal profile. Also begin working on chapter 1. The best process for working through the materials is: Read the chapter, review the power points, work the homework assignments (once completed email them to me via email attachment), take the practice quiz (not graded), then take the two graded exams per chapter. You will find the chapter materials within the course content link. Within each chapter link you will find the homework templates along with the graded exams. You will also find additional course study materials within these chapter links. It will be a pleasure to work with each of you during this spring 2011 term.

STUDY SKILLS:
Here are a couple of ideas when taking an online exam that I have learned over the last 12 years of teaching in the classroom, hybrid, and online environments. Some of you are using these techniques, but everyone should have this additional information. In taking the exams I would have your homework, any notes, the textbook, and any other materials you used to go through the chapter materials with you when you take the graded exams. Also use the Index in the rear of the textbook to reference specific chapter materials in the text as you work the exams. Take a look at the Index and see what features it provides. The glossary is also a great place to find reference materials about chapter concepts. This is true for almost every textbook. Also make sure you are completing each chapter’s homework and sending it to me, via email attachment.
Textbook Homework Assignments: See calendar within Angel course for start and due dates. We will also complete two graded exams per chapter.
All homework is found at the end of your textbook reading in each chapter. You will find templates within the course content link, in Angel.
Questions: (3/24/30) Ch.1 - Resolution of Ethical Conflict (pg. 32), E1-4, P1-9, and internet exercises.
Questions: (7/9/18) Ch.2 – E2-4, E2-14, P2-9, and the internet exercises.
Questions: (3/20/21) Ch.3 – E3-5, P3-7, P3-11, internet exercises.
Questions: (1/9/20) Ch.4 – E4-1, P4-4, P4-8, internet exercises.
Questions: (2/7/15) Ch. 5 – E5-2, P5-2, P5-7, internet exercises.
Questions: (3/8/12) Ch.6 – E6-9, (You will see that I have provided the answers to E6-1, so you may compare your efforts in E6-9 the average method), P6-1, P6-10, internet exercises.
Questions: (5/11/20) Ch.7 – E7-8, E7-9, P7-2, internet exercises.
Questions: (7/16/25) Ch.8 – E8-1, E8-4, P8-10, internet exercises.
Questions: (3/9/13) Ch.9 – E9-4, E9-5, P9-1, P9-8, internet exercises.
Questions: (1/8/11) Ch.10 – E10-5, P10-6, P10-9, internet exercises.

Written Accounting Research Paper (60 points) - This paper will consist of 3-6 pages double spaced with 12font. It will be done on an accounting topic of interest. Send me an email with your ideas for a paper topic and we will discuss. A paper may not be submitted without gaining approval of the topic before starting the work. This is a research paper so you must include at least two references/cited works at the end of your paper. (Use the APA style for notations)

EVALUATION:
Grades will be determined by the student's performance on chapter exams, homework assignments, and discussion board postings. Each exam chapter exam will be worth 30 points and there are two exams for each chapter for a total of 600 on graded exam points. Assignments will also have a combined possible score of 100 points and participation in the research paper 60 points. The maximum number of total points for the course is 760.

GRADE TOTAL POINTS
A 760 - 684
B 683 - 608
C 607 - 532
D 531 - 456
F BELOW 455

EXTRA CREDIT:
Students may earn up to a maximum of 25 bonus points by doing a written paper covering accounting topics and uses within Facebook. Additional extra credit may be earned by attending an IMA event this term. (Email me for details).

1/23 – First Day of class – 1st Assignment is to send me an email with a personal profile about yourself. This may be in a written document, Facebook account, or personal webpage. Begin working on Chapter 1 materials and start Written Research Project. (Textbook homework assignments are listed above and within the Angel course calendar. Chapter 1, Profile, due 2/5.
(Items that are due for each chapters work include: Textbook homework and 2 graded exams per chapter)
1/30 – Begin Chapter 2 Homework and Graded Exams (Due 2/5)
2/6 – Being Chapter 3 (Due 2/12)
2/13 - Begin Chapter 4 (Due 2/19)
2/21 – Being Chapter 5 (Due 2/26)
2/27 - Begin Chapter 6 (Due 3/4)
3/5 - Begin Chapter 7 (Due 3/11)
3/5 - Due Today (Topic for your written paper project)
3/12 - Begin Chapter 8 (Due 3/18)
3/19 – 3/25 – Spring Break Week
3/26 - Begin Chapter 9 (Due 4/8)
4/2 - Begin Chapter 10 (Due 4/8)
4/9 – Make sure you are working on your paper. This is a great time to send me an missing homework or complete the extra credit.
4/29 - Extra credit Due
5/6 – Written Research project due
5/12 - Final day of class – All work due

SAFETY PROCEDURES:
Approved classroom safety procedures are posted in each classroom and are to be followed.

AMERICAN WITH DISABILITY ACT (ADA) STATEMENT:
Any student with a disability or requiring special accommodations for this class should see me after class or call for an appointment. All information will remain confidential.

SECTION 504 - REHABILITATION ACT OF 1973
"If you have a documented disability that may require assistance, you will need to contact the Disability Resource Center (DRC) for coordination of your academic accommodations. The DRC is located in Student Services on each campus. For Cheyenne the number is 651-4045, for West Charleston the number is 651-5644 and for Henderson, the number is 651-3086.

ACADEMIC INTERGRITY POLICY: 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 behavior.

TUTORIAL SERVICES: Students are entitled to 12 hours of free tutoring per semester. For appointments call 651-4232 Cheyenne, 651-5732 West Charleston, 651-3125 Henderson.

The Retention Office will help you come up with practical solutions to any challenges you may encounter and get you connected to the right resources. The mission of the office is to help you stay in school and achieve your dreams for a brighter future. We are here to help and work with you. ? Free Success Planning Appointments are available. The staff of the Retention Office is committed to helping you succeed at CSN by sitting down with you, assessing your needs and getting you plugged in to CSN’s many resources.
So remember, STOP! Don’t DROP, enROLL! Call us at 651-2626!

Are you in need of a single program that can provide you with in-depth academic planning, supplemental tutoring, and assistance in filing for financial aid, additional grant money, and effective study skills, all for FREE ? Degree seeking low-income, first generation college, financial aid-grant recipients, and disabled students can contact TRIO’s Student Support Services at 651-4441 for more information.

? E-ALERT! is CSN’s academic early warning system. Professors identify students who need help and/or students who are having trouble in their classes may set up an appointment and receive help.

Last day to officially change from audit to credit or from credit to audit (email me for details and discussion)

Final date to officially withdraw. (Send me and email to discuss before you make this decision. There may be another alternative)