HB2504
University Of Houston-Victoria
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Course Online Syllabus
Spring 2012
| Department | ACCT | Course Number | 3311 | Section Number | 23322 |
| Name of Course | Costs/Budgets | ||||
| Name of Instructor | Lee,Yong-Gyo | ||||
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. | |||||
Learning Objectives
As a result of this course, students will
- Comprehend job cost, process cost and activity based costing of product
- Understand and use fixed and variable costs for decision making
- Understand the differences between activity based and conventional
- Comprehend constructing a model for decision making
- Understand how to construct a basic budget for planning and control
Major Assignments/Exams
| Homework & Class Participation | 10% | ||
| Test 1 | 200 points | ||
| Test 2 | 200 points | ||
| Test 3 | 200 points | ||
| Costs and Budgets Project | 200 points | ||
| Homeworks and Class Participation | 200 points |
Required Reading
Horngren, Datar, and Rajan, Cost Accounting,14th ed., ISBN 0132109174.
Recommended Reading
No additional readings have been recommended for this course.
List of Discussion/Lecture Topics
- Introduction
- Ch 1: The Manages and , Management Accounting
- Ch 2: Introduction to Cost Terms and Purposes
- Ch 3: Cost-Volume-Profit Analysis
- Ch 4: Job Costing
- Exam #1
- Ch 5: Activity-Based Costing and Activity-Based Cost Management
- Ch 6: Master Budget and Responsibility Accounting
- Spring Break
- Ch 7: Flexible Budgets, Direct Cost Variance and Management Control
- Ch 9: Inventory Costing and Capacity Analysis
- Exam #2
- Ch 11: Decision Making and Relevant Information
- Ch 12: Pricing Decision and Cost Management
- Ch 13: Strategy, Balanced Scorecard, and Profitability Analysis
- Review
- Exam #3
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