University Of Houston-Victoria
Course Online Syllabus
|Department||ACCT||Course Number||3311||Section Number||23138|
|Name of Course||Costs/Budgets|
|Name of Instructor||Du,Jianjun|
This information may not constitute all course policies; students are responsible for all course requirements established by their instructors during the semester and all institutional policies as established in the UHV student handbook.
As a result of this course, students will
- Cost accounting provides key data to managers for planning and controlling, as well as costing for products, services, and customers. After finishing the course, you are expected, among other things, to understand cost accounting concepts, know how to apply information from financial and non-financial information in costing, master the tools for cost related planning and control, know how to allocate costs for products, activities, and projects, and be familiar with the techniques on how to assist management in their investment decision making.
|Class particitation||100 points|
|Exam 1||250 points|
|Exam 2||250 points|
|Exam 3||250 points|
Horngren, Datar, Foster, Rajan, Ittner, Cost Accounting,13th ed., ISBN 10: 0138130450.
No additional readings have been recommended for this course.
List of Discussion/Lecture Topics
- The Accountings Role in the Organization
- An Introduction to Cost Terms and Purposes
- Cost-Volume-Profit Analysis
- Job Costing
- Activity-Based Costing & Activity-Based Management
- Exam in class
- Master Budget and Responsibility Accounting
- Flexible Budgets, Direct-Cost Variances, and Management Control
- Spring Break
- Flexible Budgets, Overhead Cost Variances, and Management Control
- Inventory Costing and Capacity Analysis
- Decision Making and Relevant Information
- Pricing Decisions and Cost Management
- Balanced Scorecard, and Strategic Profitability Analysis
- Cost Allocation, Customer-Profitability Analysis, , and Sales- Variances Analysis
- Cost Allocation: Joint Products and Byproducts