Beruflich Dokumente
Kultur Dokumente
Cost Accounting
Textbook and/or Horngren, Datar, Foster, Rajan, Ittner, Gowing & Janz, Cost Accounting: A
Other Materials Managerial Emphasis, Seventh Canadian Edition, Pearson, Toronto, Canada, 2013,
and accompanying Student Solutions Manual (the UofC Bookstore sells the two at a
bundled price).
Course Description Understanding of theory as well as problem solving and analytical ability will be
stressed in this course. Class will be conducted primarily according to a
lecture/discussion format. Students are expected to have done the required readings
and have tried some examples before coming to class. This permits the most
effective and efficient use of classroom time which will be aimed at reinforcing or
clarifying what the student has tried to learn on an individual basis. Students will
frequently be required to play an active role in discussion of assigned problems and
presentation of supplemental reading assignments.
Course Objectives By the end of this course:
1. Students will be able to allocate costs using traditional methods of job
costing and process costing.
2. Students will be able to allocate costs using newer methods such as
activity-based costing and backflush costing, and be able to compare and
contrast these newer methods with the traditional methods of product
costing.
3. Students will be able to allocate the costs of support departments to
production departments using different methods.
4. Students will be able to calculate all cost and revenue variances for both
manufacturing and non-manufacturing organizations and to analyze these
variances to provide insight into the cause of the variances and potential
solutions.
5. Students will be able to evaluate different aspects of performance using
financial and non-financial metrics.
6. Students will be able to evaluate relevant information and production
techniques and make decisions based on appropriate analysis.
Class Preparation Lectures focus on the material presented in the textbook and general discussion
& Desire2Learn relating to the topic(s) outlined in the lecture schedule. Students are expected to
(D2L) read the assigned text chapters and readings before class, and be prepared for class
discussion. Students who wish to obtain superior course performance should
anticipate approximately 10-12 hours per week of study in addition to lecture and
tutorial time. We cover several problems/cases in class; as such you will need to bring
you textbook and calculators to each class. Students are strongly encouraged to
participate and ask questions this will enable me to identify where further assistance
and clarification is required. Important information and additional readings for ACCT
361 are posted on Desire2Learn (D2L). Suggested problems on this outline will help
you with an opportunity to apply your knowledge. A subset of these problems will be
covered in class. Solutions for assigned material are available on D2L. Students
should regularly check the Announcements section of D2L for ongoing notices.
Your instructor may not necessarily cover all of the materials in the chapter, but it is
the responsibility of the student to understand the concepts presented in the textbook
and lectures. If you are unsure of any of the concepts, please take the initiative to ask
the instructor during class.
Contacting Your Students requiring assistance are encouraged to speak to their instructor during class
Instructor or during their office hours. Should you wish to meet with the instructor outside of
office hours, please telephone or email the instructor to make an appointment.
Students should get into the habit of making and keeping business appointments.
Proper Business Email is commonly used by students to communicate with their instructor. However,
Use of Email it does limit the effectiveness of the communications and may not be the best way
for instructors to answer student questions, especially those requiring an explanation
of concepts covered in this course or some personal concerns. Therefore the
instructor may request a telephone call or personal meeting. Your instructor will
inform you as to his/her expectations about emails.
Grade Distribution
Assessment Weighting Course Outcomes Assessed
Midterm Exam 1 25% #1 & #2
Midterm Exam 2 30% #2, #3 & #4
Final Exam (cumulative) 45% #1-6
Total 100%
The Haskayne School of Business endeavors to ensure consistency of final grades
across courses and sections. Variations in distributions will always be considered by
the instructor where called for by the performance of each individual class. The
student does not have any ‘right’ to a certain grade but is responsible for earning
grades. The instructor has unfettered discretion to evaluation student performance
and assign all grades.
Midterm Exam Two midterm exams will be given, during the course of the semester. These will be
held in class. Dates are provided on the Class Schedule.
Final Exam The final exam is 3 hours in length and will be held at a time and place to be
announced by the Registrar.
Grade Scale The Haskayne School of Business endeavours to ensure consistency of final grades
across courses and sections. Variations in distribution will always be considered by
the instructor where called for by the performance in each individual class. The
student does not have any ‘right’ to a certain grade, but is responsible for earning
grades. The instructor has unfettered discretion to evaluate student performance
and assign all grades.
A+ = 96 B+ = 80 C+ = 65 D+ = 54
A = 90 B = 75 C = 60 D = 50
A- = 85 B- = 70 C- = 55 F = 49
Tutorials Tutorial sessions will be held as necessary throughout the term. We will schedule
them as needed during the term.
Deferred Exams:
Writing of an exam after the normal scheduled date may be allowed in cases of illness, domestic
affliction, or religious conviction. If you are requesting a deferred midterm exam you must contact your
instructor before the exam, and proper documentation must be submitted prior to approval of a
subsequent midterm. If you are requesting a deferred final exam you must submit the proper
documentation to the Haskayne School of Business Undergraduate Programs Office. Please refer to the
current University of Calgary Calendar for more information and time limits for requests of deferred
exams.
You can read the student accommodation policy, and find information on procedures and forms here:
http://www.ucalgary.ca/access/accommodations/policy
If you are a student with a documented disability who may require academic accommodation and have
not registered with Student Accessibility Services, please contact their office at 403.220.8237. Students
who have not registered with Student Accessibility Services are not eligible for formal academic
accommodation. Students are also required to discuss needs for accommodation with the instructor no
later than fourteen (14) days after the start of this course.
Academic Honesty:
Academic honesty is the cornerstone in the development of knowledge. A single offence of cheating,
plagiarism or other academic misconduct on term work, tests or final examinations or assignments can
lead to disciplinary probation, suspension or expulsion from the Faculty by the Dean. If a student allows
his/her name to stand on group work when in fact there is essentially no contribution made, then that
student is guilty of academic misconduct. Please refer to the current University Calendar for further
details.
(a) The work submitted or presented was done, in whole or in part, by an individual other than the one
submitting or presenting the work (this includes having another impersonate the student or
otherwise substituting the work of another for one's own in an examination or test),
(b) Parts of the work are taken from another source without reference to the original author,
(c) The whole work (e.g., an essay) is copied from another source, and/or,
(d) A student submits or presents work in one course which has also been submitted in another course
(although it may be completely original with that student) without the knowledge of or prior
agreement of the instructor involved.
While it is recognized that scholarly work often involves reference to the ideas, data and conclusions of
other scholars, intellectual honesty requires that such references be explicitly and clearly noted.
Plagiarism is an extremely serious academic offence.
It is recognized that clause (d) does not prevent a graduate student incorporating work previously done
by him or her in a thesis or dissertation.
Please consult your instructor or the Writing Centre (SS110) if you have any questions regarding to
properly document sources.
Software Policy:
Faculty, students and staff of the University of Calgary are expected to use software in a lawful manner
in accordance with the Canadian law of copyright and the software’s specific license conditions.
Recording Lectures:
Recording of lectures and labs is permitted for individual private study, only at the discretion of the
instructor. Any other use of recording constitutes Academic Misconduct and may result in suspension or
expulsion. Both the student and the instructor must sign the appropriate Release Form to facilitate
recording lectures or labs.
Safe Walk:
http://www.ucalgary.ca/security/safewalk
RESPONSIBILITY is:
Respect for Everyone I care about, impact and represent, So I make a Positive impact On my Neighbors,
peers, colleagues, and family. Staying responsible Is what keeps me grounded By reminding me the way
I Live is Influenced by The actions of others; my actions impact You – today and in the future.
My ethics become “real” when I choose to live my life in a way that is true to my core values.
It is my responsibility to live ethically – no one can do it for me.
This statement was created with the input of over 400 Haskayne undergraduate students in the 2008 – 2009 academic year. It
was officially unveiled March 20, 2009 at the Corporate Social Responsibility and Sustainable Development Program conference
on Corporate Tools. This statement applies to all undergraduate students at the Haskayne School of Business, University of
Calgary.
Please note that lecture topics and readings are tentative and subject to change. The dates of
assessments will not be changed.
Important dates (e.g. Block Week, Lecture start dates, Reading Week, etc.) can be found at the following
web site: http://ucalgary.ca/pubs/calendar/current/academic-schedule.html