ACCT 335 – COST ACCOUNTING – SYLLABUS - Campbell University

ACCT 335 – COST ACCOUNTING – SYLLABUSCampbell University – (Distance Education)Prerequisites: ACCT 214Instructor: Mrs. Deborah Tygesen Term: Spring I 2009Jan 5 – Feb 28Phone: (970) 292-80607:30 AM – 7:30 PMMountain Standard TimeE-mail: tygesend@campbell.eduDay: Monday - SaturdayTime: TBACOURSE REQUIREMENTSCourse Description: The principles and procedures followed in the assemblingand recording of materials, labor, and manufacturing expenses to ascertainproduction costs, costing for joint products, job costing, budgeting, standardcosts, direct costs, and pricing joint products are studied.Text: Horngren, Foster, Datar. Cost Accounting: A Managerial Emphasis. 13 thEdition. Prentice Hall, 2009Learning Outcomes: The student should be able to demonstrate throughobjective testing as well as written presentation: how to use cost accountinginformation for planning and control, as well as for costing products and services.By focusing on basic concepts, analyses, uses, and procedures, the student willlearn the values of cost accounting as a managerial tool for business strategyand implementation.Expectations of Students: Students are expected to participate in all phases ofthe class, including discussions. Required readings must be completed asassigned. Homework and other assignments are due on the dates noted in thesyllabus. It is essential for success in this course that all assigned homework becompleted.All students are subject to the academic integrity and behavioral expectations ofthe University.Formatting Requirements: Assignments must be submitted in a word format(word 2003), rich text file, or excel.Grading Criteria: Submission of all graded items is required to pass the course.- 4 Exams 100 points each. No test grade will be dropped. Make-upexams will be approved only in unusual circumstances. The instructor

MUST be informed prior to the exam date. If a student fails to inform theinstructor, no make-up will be allowed and a grade of zero will be given.Students allowed a make-up are then responsible for completing it withinone week of the scheduled exam. If a make-up exam is not completedwithin the allotted time, a grade of zero will be given.- Homework 100 total points. Assignments will be turned in each week onSaturday evenings by midnight (Eastern Standard Time). If anassignment is not turned in by that time, a grade of zero for theassignment will be given.- Participation 55 total points. Correspondence on the discussion boardeach week.CAMPUS REQUIREMENTSCampbell University’s Statement of Purpose: Campbell University is auniversity of the liberal arts, sciences, and professions which is committed tohelping students develop an integrated Christian personality characterized by awholeness that includes: a method of critical judgment; an appreciation of ourintellectual, cultural, and religious heritage; and a sensitive awareness of theworld and society in which they live and work with persons.Campbell University is a Baptist university affiliated with the Baptist StateConvention of North Carolina. Both in and out of the classroom, the Universityendeavors to present Christian principles to students and to foster theirapplication to daily life.This course is consistent with the aforementioned purpose and providesstudents a positive environment for learning.ADA Statement: Students with documented disabilities who desiremodifications or accommodations should contact the Office of Student SupportServices located in the University’s Hight House.Attendance: Campbell’s attendance policy states that regular attendance ismandatory. Students may miss only 15% of classes. Any student missing morethan 15% of classes may fail the course due to a lack of attendance. DistanceEducation students will be required to fulfill the weekly assignment andparticipation requirements set forth in their instructor’s syllabus.- Classes meeting 1 time per week – 1 class per 9 week term (This includesblended classes.)- Classes meeting 2 times per week – 3 classes per 9 week term- Classes meeting 3 times per week – 4 classes per 9 week term

Grading Policy: Official grades are issued for each student at the end of eachterm. Students will be graded by the letter grade system shown below.A – 90 –100 ExcellentB – 80 – 89 GoodC – 70 – 79 AverageD – 60 – 69 Below AverageF – Below 60 UnsatisfactoryInclement Weather: Campbell University’s policy is to remain in operation duringperiods of inclement weather. Distance Education courses will go as scheduled.Scheduled outages in regard to the Blackboard server will be promulagated assoon as possible.Incomplete Work: The instructor will give a grade of incomplete if unusualcircumstances arise. It is the student’s responsibility to discuss this option priorto the end of the term.Internet/Email Requirements: This course may be web-supported or mayutilize email for some assignments. Students are required to have and regularlymonitor their Campbell University email account. This will be the email by whichthe student will be contacted.Missed Classes: Students who are aware that they will miss a class shouldinform the instructor before class. Scheduled class assignments (tests, quizzes,etc.) may be re-scheduled or made-up with a prearranged, excused absence.Plagiarism: Plagiarism is any use of another person’s words or ideas withoutgiving proper credit to the person from whom you borrowed the words or ideas.Plagiarism is the theft of intellectual property. Plagiarism includes the following:- Failing to cite properly any direct or indirect quotation(s) fromprofessionally written materials (books, journal articles, etc.) studentpapers, projects, presentations, etc.- Submitting as your own work a paper, project, or presentation that you didnot compose (that is, write, compile, draw, etc.)- Allowing another person to write your paper or develop your presentationor assignment.Students who plagiarize will be subject to failing the assignment and/or failing thecourse. Additional sanctions may be imposed by the Campus Director. See theExtended Campus Student Handbook for further information.

Turnitin.com: “Turnitin.com” is a web-based service that provides onlinereviews of written material to judge if it has been copied from another source.Turnitin.com is used to evaluate the possibility of a student plagiarizing orcheating on written material. The instructor may require students to submitwritten work in an electronic format for the purpose of utilizing the Turnitin.comservice.Class Schedule: Students are responsible to keep abreast of any changes thatmay be made to this schedule.Date Class Schedule HomeworkWeek 1 Chapters 1 and 2 Assigned online and due datesWeek 2 Chapter 3 and Exam 1Week 3 Chapters 4 and 5Week 4 Chapter 6 and Exam 2Week 5 Chapters 7 and 8Week 6 Chapter 9 and Exam 3Week 7 Chapters 10 and 11Week 8 Exam 4