Department of Accounting

Syllabus for ACCT 305 (WWW)

Spring Quarter 2014


Personal Information:

Instructor: John Lasik, MBA CMA CPA
E-mail address: lasikj@cwu.edu. Start the subject line with: 305 followed by a space. This will ensure
your mail is properly received and processed. You may contact me anytime via e-mail regarding
course-related matters. You will almost always receive a response in less than 24 hours. Important:
You must use your CWU GroupWise e-mail account for all course-related correspondence. A number
of e-mail applications, including Google and Yahoo, are blocked and Lasik will not receive your
message.
Johns website: www.cwu.edu/~lasikj. The ACCT 305 course site may be accessed through Johns
site. A username and password will be sent to your CWU e-mail account during the week prior to the
start of the quarter.

Catalog Course Description. Cost Accounting (5). Prerequisites: Grades of C- or higher in ACCT 251
and 252. Economics of cost accounting, industrial analysis, production control through costs, types of
cost systems, and burden (overhead) application.

Statement of Purpose for the Course. This required course in the accounting curriculum provides
students with an understanding of the cost accounting process and its impact on managerial decision
making. Cost accounting tools and techniques developed in the course are seen as a natural response to
informed, data driven, decision making.

John's Philosophy for Online Courses. The level of learning experienced in an online course should
equal or exceed the level experienced in a traditional in-class setting.

Course Objectives. By the end of the course the student will achieve professional level understanding of
these cost/managerial topics:

1. Cost concepts and behavior
2. Cost-volume-profit analysis
3. Cost estimation
4. Product and service pricing
5. Job costing in a manufacturing setting
6. Process costing in a manufacturing setting
7. Activity-based costing
8. Service department and joint cost allocation
9. Planning and budgeting
10. Transfer pricing
11. Standard costing and variance analysis
12. Capital investment decisions

Text and Other Required Materials

1. Textbook. Fundamentals of Cost Accounting, 4
th
edition, by Lanen, Anderson, and Maher. McGraw-
Hill Irwin, 2014. There are three ways to acquire use of the text and the required online supplement,
Connect Plus or Connect.

a) Option 1: Buy a new hardbound 4
th
edition with the Connect license included from the CWU
Bookstore. The cost is about $257. Follow these steps to activate your license and link to ACCT
305.

305 Syllabus, Page 2

1) Copy and paste this URL in your browser to go to the Connect online registration for this
course:
http://connect.mcgraw-hill.com/class/lasikj_spring_2014
2) Click on the Register Now option in the lower right-hand corner of the page.
3) Enter your e-mail address and submit.

b) Option 2: Buy the Connect Plus bundle which includes homework, quizzes, and e-book. There
is no hardbound text with this option, but it is the most cost effective. Follow these steps:

1) Copy and paste this URL in your browser to go to the Connect online registration for this
course.
http://connect.mcgraw-hill.com/class/lasikj_spring_2014
2) Click on the Register Now option in the lower right-hand corner of the page.
3) Enter your e-mail address and submit.
4) Choose the Buy Online option.
5) Scroll down to the Connect Plus option (not the Connect option) and submit.

McGraw Hill's price for Connect Plus is $125, but a cheaper price may be available on
Amazon.com or other Internet site.

c) Option 3: Buy a used edition of the hardbound 4
th
edition (about $194 on Amazon.com), then go
through the steps outlined in 1. b) above and purchase Connect, not Connect Plus. This version
includes homework and quizzes, but no e-book. McGraw-Hill's price for the required Connect
license is $60.

2. Calculator. Calculator use is permitted on exams. Note that the calculator function packaged with
your cell phone may not be used.

3. Computer and Internet access. Ongoing access to the Internet throughout the quarter is required.
Recent versions of the following software will be used: 1) Excel, 2) Word, 3) PowerPoint, and 4)
Adobe Reader.

Course Conduct

Role of the instructor. The primary role of your instructor is to promote learning related to the course and
chapter objectives. This means he will strive to lead the class in a manner that facilitates your success
relative to the objectives.

Role of the student. Students should take personal responsibility for the amount of learning
accomplished. The pace of the course will mirror what would be expected in an in-person version of the
course during the normal quarter. "B" level and above performance will likely require a time commitment
for reading, online homework, and quiz/exam preparation that will approach 15 hours each week, every
week.

Recommended study approach. Based on extensive surveys of past students, the following study
approach is recommended:

1. Scan the assigned chapter to get a "feel" for the topics to be covered.

2. Go to the 305 course website and open the study guide for the assigned chapter. Note the study
guide coverage for each chapter is arranged by chapter learning objectives.

3. Cover the study guide materials for each learning objective, one objective at a time, following these
procedures:

a) Study the listed text pages related to the learning objective. This is the most important step.
Do not take a shortcut here!
b) Listen to your instructor's narrated PowerPoint lecture for that learning objective. When audio is
available, click on your instructor's smiling face within the slides.
305 Syllabus, Page 3

c) Examine all study guide questions and linked suggested answers.
d) Study a reasonable cross section of the listed exercises and problems. Note links are provided
for solutions to all exercises and problems.
e) Self-assess by answering the practice quiz questions posed. The answer blocks initially appear
blank. To view the correct answer with instruction, position your cursor in the upper left-hand
corner of the block and paint the answer block as you hold down the left mouse buttom.

4. After following steps a) through e) above for each learning objective, work on the Connect homework
for the assigned chapter. Note the following regarding the Connect homework:

a) There is no time limit or limit to the number of attempts, but the homework must be completed
prior to the published deadline. The homework is set up to allow checking of your answers as
you proceed. Given sufficient effort, you should be able maximize your homework points.
b) All homework is based on the end-of-chapter exercises and problems found in the main text. All
Connect HW exercises and problems have an exact parallel problem in the chapter study guide.
In the chapter study guide, look for the phrase: " similar to Connect HW #_". However, note the
homework uses an "algorithmic" version of the exercise or problem, meaning the concepts used
in the problem are the same, but the key input variables are randomly assigned. This means
that the correct final answers will differ for each student.
c) You need not complete the homework in one sitting. You may "Save and Exit," then resume at a
later time.
d) You must adhere to all deadline dates and times. Consult the "Key Dates" section of the course
website for the homework deadline dates. Full feedback is available one hour after the deadline
passes.

5. Following completion of the homework, turn your attention to the Connect chapter quiz. Note the
following regarding the Connect quiz procedure:

a) There is a time limit. Once a quiz is opened, you have a time limit of 60 continuous minutes to
complete. Unlike the homework procedure, you cannot start, save and exit, then resume later.
You must complete the quiz once it is opened.
b) Each quiz is comprised of 20 questions, mostly multiple choice with some true-false.
c) When you complete the quiz, press the "Submit for Grading" button. Like the homework, full
feedback is available one hour after the deadline passes.

Grading Practices

Basis for Final Grade. Final grades are assigned based solely on your performance in the following areas:

Assessment Points
Connect on-line chapter hw assignments @ 10 points each 160
Connect on-line chapter quizzes @ 10 points each 160
Minimum of 3 Excel-assisted assignments @ 10 points each 30
2 exams @ 150 points each 300
Total points 650

The actual number of points may deviate slightly from the number cited in the table.

Exams. In-person attendance is required for Exam 1 and Exam 2. The exams will be given
simultaneously at three locations -- CWU Des Moines, CWU Lynnwood, and the main campus in
Ellensburg. The dates are Friday, May 9, and Friday, June 13. The scheduled time for both exams is
1:00-3:30 pm.

Assigning letter grades. Your grade in this course is based solely on your adjusted course percentage. To
determine your course percentage, divide the total number of adjusted points earned by the total number
of points available. Then apply the following scale:


305 Syllabus, Page 4


Adjusted
Average
Grade Lasiks Grade Interpretation
Above 97.00 A+ The highest grades are reserved for students who have
93.00 to 97.00 A excelled in every phase of the course.
90.00 to 93.00 A-

87.00 to 90.00 B+ These grades denote work that is superior, but does not
83.00 to 87.00 B warrant the special distinctiveness of the A.
80.00 to 83.00 B-

77.00 to 80.00 C+ C grades indicate that a student has made substantial
71.00 to 77.00
68.00 to 71.00
C
C-
progress toward meeting the objectives of the course and has fulfilled the
requirements of the course.

65.00 to 68.00 D+ D grades are for students who have made progress toward
61.00 to 65.00 D meeting the objectives of the course, but who have fulfilled
58.00 to 61.00 D- the requirements only in a substandard manner.

Less than
58.00

F
The F grade is reserved for students who have failed to meet or have
accomplished so few of the requirements of the course that they are not
entitled to credit.

Makeup work. It is anticipated that a few of you may be forced to miss a deadline date for a homework
assignment, quiz or an exam during the quarter for various reasons. A makeup opportunity without
penalty may be given at the instructors discretion, but only in those instances when the absence is
excused.

Excused absences include personal illness, emergencies in your immediate family, job interviews,
and university-sponsored trips, among others. Lasik considers the reason for the excused absence
request and asks a question: "Is the reason controllable or discretionary on the part of the student or
is the reason non-controllable or non-discretionary?"

With the exception of emergency situations, requests for excused absences must be submitted prior
to the deadline for the homework, quiz, or exam. Absences for discretionary events during the
quarter, such as participating in a family reunion or family vacation, are not considered excused by
your instructor. Repeating, makeup opportunities will not be provided for unexcused absences.

If an exam is missed for illness or other medical reasons, you must provide your instructor with
evidence that a medical professional was consulted prior to authorization of a makeup exam.

Ranking procedure for quizzes and exams. If the unadjusted class average is lower than 76.00 percent of
the points available, an equal number of points will be added to everyones score such that the class
average improves to 76.00 percent. The following additional considerations about the grading policy
apply:

If the unadjusted class average is higher than 76.00 percent, adjustment points will never be
subtracted to curve down the class average.
If some students officially withdraw from the course, prior adjustment points may change as their
scores are pulled from the database.

Timeliness of Homework and Quizzes. On-line assignments and quizzes have specific due dates and
times. Timeliness is important. See the Key Dates section of the course website. If you submit after a
deadline passes and the reason for the late submission was not excused, no credit will be awarded.

Extra credit? Extra credit is not offered on an individual student by individual student basis.

305 Syllabus, Page 5

Academic dishonesty. If your instructor has evidence that youve cheated, the letter grade of F will be
reported immediately to the Registrar.

Expected CB Student Conduct. Please view the CB student Statement of Conduct and Honor Code.

Students with Special Needs or Disabilities. Students who have special needs or disabilities that may
affect their ability to access information or material presented in this course are encouraged to contact the
Office of Disability Support Services at (509) 963-2171 for disability-related educational accommodations.