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ACCOUNTING 3351 COST ACCOUNTING PRACTICE
FALL 2007
Dr. Robin Radtke
JU 315 (772)873-3377 rradtke4@fau.edu
Office Hours: Monday & Wednesday 10:00 a.m – 12:00 p.m. and by appointment
Required Texts Cases in Management Accounting and Control Systems, Fourth Edition, Allen, Brownlee, Haskins, and Lynch Cost Accounting – A Managerial Emphasis, 12th Edition, Horngren, Datar and Foster
Prerequisite ACG 3341 or an equivalent
Course Objective This course is designed to expand upon the principles of management accounting learned in ACG 3341. As such, we will explore more complex decision analyses, which will often stress the importance of thinking beyond the numbers. We will specifically focus on the following topics: understanding cost behavior, activity-based costing, variance analysis, budgeting, the balanced scorecard, transfer pricing, and performance measurement. Collectively, this analysis should provide a broad basis for understanding the comprehensive role of management accounting.
Class Grading Grades for the course will be assigned based on the following weighting for course requirements: Points Group Cases 150 Individual Assignments 100 Midterm Exam 100 Final Exam 150 Attendance/Participation 50 Total 550
Total Points Earned Grade 495-550 A 440-494 B 385-439 C 330-384 D Below 330 F
Group Cases We will be forming groups of 3 or 4 to work on case assignments during the semester. Each group is responsible for handing in their written analysis of each case. The cases will be graded on both form and substance – how you present your answer and whether your answer is correct. Each week 2 or 3 groups will also be asked to discuss their case analyses during class. We will be completing
FALL 2007
Dr. Robin Radtke
JU 315 (772)873-3377 rradtke4@fau.edu
Office Hours: Monday & Wednesday 10:00 a.m – 12:00 p.m. and by appointment
Required Texts Cases in Management Accounting and Control Systems, Fourth Edition, Allen, Brownlee, Haskins, and Lynch Cost Accounting – A Managerial Emphasis, 12th Edition, Horngren, Datar and Foster
Prerequisite ACG 3341 or an equivalent
Course Objective This course is designed to expand upon the principles of management accounting learned in ACG 3341. As such, we will explore more complex decision analyses, which will often stress the importance of thinking beyond the numbers. We will specifically focus on the following topics: understanding cost behavior, activity-based costing, variance analysis, budgeting, the balanced scorecard, transfer pricing, and performance measurement. Collectively, this analysis should provide a broad basis for understanding the comprehensive role of management accounting.
Class Grading Grades for the course will be assigned based on the following weighting for course requirements: Points Group Cases 150 Individual Assignments 100 Midterm Exam 100 Final Exam 150 Attendance/Participation 50 Total 550
Total Points Earned Grade 495-550 A 440-494 B 385-439 C 330-384 D Below 330 F
Group Cases We will be forming groups of 3 or 4 to work on case assignments during the semester. Each group is responsible for handing in their written analysis of each case. The cases will be graded on both form and substance – how you present your answer and whether your answer is correct. Each week 2 or 3 groups will also be asked to discuss their case analyses during class. We will be completing