CALIFORNIA STATE UNIVERSITY, FULLERTON

MIHAYLO COLLEGE OF BUSINESS AND ECONOMICS

Department of Accounting
Accounting 302 M.M. Hassan
Cost Accounting Office: SGMH-4370
Fall 2008 Phone: (714) 278-7742
Dept Office: SGMH-4313
Dept. Phone: (714) 278-2225
Fax: (714) 278-4518
mmhassan@fullerton.edu
Office Hours: MW 3:55 p.m. – 5:25 p.m.
& by Appointment

DEPARTMENT OF ACCOUNTING MISSION: To offer high-quality accounting educational programs

that help students to prepare for careers in the accounting profession and that are relevant to a diverse
group of undergraduate and graduate students. In recognizing its role in society, the Department of
Accounting also strives to advance accounting education and knowledge through basic, applied and
pedagogical research and other scholarly activities and to promote valuable associations with business
and professional communities

SPECIAL NEEDS: During the first week of classes, inform the instructor of any disabilities or special needs that
you have that may require special arrangements related to attending class sessions, carrying out writing
assignments or learning components, or taking examinations. Students with disabilities need to document the
disability at the Disabled Students Services office in UH 101.

ACADEMIC INTEGRITY/DISHONESTY [(CSUF UPS 300.021, 5/8/2005) & (Page 30 of the 2007-2009 CSUF
Catalog)]: Academic dishonesty includes such things as cheating, inventing false information or citations,
plagiarism, and helping someone else commit an act of academic dishonesty. It usually involves an attempt by a
student to show a possession of a level of knowledge or skill, which he/she in fact does not possess.

 Cheating is defined as the act of obtaining or attempting to obtain credit for work by the use of any
dishonest, deceptive, fraudulent, or unauthorized means. Examples of cheating include, but are not limited
to, the following: using notes or aides or the help of other students on tests and examinations in ways other
than those expressly permitted by the instructor, plagiarism as defined below, tampering with the grading
procedures, copying verbatim another students assignments, and collaborating with others on any
assignment where such collaboration is expressly forbidden by an instructor. Violation of this prohibition of
collaboration shall be deemed an offense for the person or persons collaborating on the work, in addition
to the person submitting the work.
 Plagiarism is defined as the act of taking the specific substance of another and offering it as one’s own
without giving credit to the source. When sources are used, acknowledgement of the original author or
source must be made following standard scholarly practice.

Students who violate university standards of academic integrity are subject to disciplinary sanctions, including
failure in the course and suspension from the university. Since dishonesty in any form harms the individual, other
students and the university, policies on academic integrity are strictly enforced. Academic dishonesty, in any form,
when detected, will result in zero points on assignments or tests, and may results in an F for the course plus
additional University-level disciplinary action by judicial affairs. For additional information refer to the University
policy in the current CSUF Catalog.

ASSESSMENT STATEMENT: The main purpose of the degree program at the Mihaylo College of Business &
Economics (College) at Cal State Fullerton is to provide you with the knowledge and skills that prepare you for a
successful career in business. In order to assist us in achieving this goal, we will use a number of assessment tools
to track your progress throughout the College curriculum. Please expect to participate in College assessment
activities in several of your courses while at CSU, Fullerton. As you do so, you will assist us in identifying our
program’s strengths and weaknesses as well as areas for potential improvement. In other words, you are making an
important investment in the value of your degree.

PREREQUISITES: Completion of all lower division business administration core courses (ACCT 201A
Financial and ACCT 201B Managerial, or equivalent) with grades of at least C in each, or a grade of C or better in
Acc 301A Intermediate. Also, you must either have completed Business Writing 301A or be co-registered.

COURSE TEXT AND MATERIALS:

Required Text: Cost Accounting – A Managerial Emphasis; by Horngren, Datar, Foster, Rajan and Ittner
13th Edition (2009) Pearson Prentice Hall.
Optional: Wall Street Journal.

CATALOG DESCRIPTION: Accounting information for management of manufacturing enterprises; cost

records; cost behavior and allocation; product costing and inventory valuation; flexible budgeting; standard costs;
responsibility accounting; cost planning and control; and operating decision analysis.

COURSE DESCRIPTION: Cost Accounting is the means by which managers obtain needed information for
planning and control regarding product costing and pricing, performance evaluation, and other decision-making.
This course will cover the following topics: accounting information for management of manufacturing enterprises;
cost records; cost behavior and allocation; product costing and inventory valuation; flexible budgeting; standard
costs; responsibility accounting; cost planning and control; and operating decision analysis. Furthermore, the course
will focus on computer/information systems available to management, such as PCs, Excel, and Minitab. A project
requiring computer application will be assigned. Most of these topics were introduced in Accounting 201B, and
they will now be studied in greater detail. The emphasis will be on depth of knowledge.

Accounting is often referred to as "the language of business." Generally, the accounting process is
concerned with recording, classifying, reporting, and interpreting the economic data of an organization. The data is
important to users, who may include managers, investors, and other interested groups. Accounting helps in
decision-making processes by showing how money has been spent and where commitments have been made, by
judging performance and by showing the implications of following different courses of action. Reliable information
in a dynamic business environment is necessary for sound decisions concerning the allocation of scarce resources.
Thus, accounting plays a very significant part in social and economic systems.

The Institute of Management Accountants (IMA) described the responsibilities of management accountants
in Statement on Management Accountants 1B as follows:

Management accounting is the process of identification, measurement, accumulation, analysis, preparation,

interpretation, and communication of financial information used by management to plan, evaluate, and control
within an organization and to assure appropriate use of and accountability for its resources. Management accounting
also comprises the preparation of financial reports for shareholders, creditors, regulatory agencies, and tax
authorities.

LEARNING OBJECTIVES:

Beyond addressing specific content in management accounting, the course will include coverage of:
• ethical issues**;
• the influence of political, social, legal and regulatory, environmental and technological issues*;
• the impact of demographic diversity on organizations*.
Functional competencies addressed in the course include:
• Decision modeling**;

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 • Reporting*;
• Research**;
• Leveraging of technology to enhance decision modeling and research**.
Personal competencies addressed in the course include:
• Professional demeanor*;
• Problem solving and decision making**;
• Communication, both written and oral**;
• Leveraging of technology to enhance communication**.
Broad business perspective competencies addressed in the course include:
• Strategic/critical thinking*;
• Industry/sector perspective*;
• Marketing/client focus*.
(Items denoted ** will receive relatively strong emphasis in this course; and
items denoted * will receive some attention but not be emphasized).

CLASS ATTENDANCE, EXAMINATION AND GRADES: No formal attendance register is kept, however
students are held responsible for all material covered in class. A lecture-discussion format is followed which requires
students to read the assigned material before attending class. The course grade will be determined primarily on the
performance in the tests, final exam and various assignments. These will contribute as follows:

First Midterm 20%

Second Midterm 20%
Third Midterm 20%
Oral Presentation (Prepared in Groups) 10%
Final Exam 30%
Total 100%

The Final Exam will be comprehensive. No make-up exams for mid-terms will be scheduled. A score of
zero will be assigned for not taking an exam unless a satisfactory explanation is submitted to the lecturer. Where a
legitimate case has been made for not taking a mid-term exam, the new weighting will be:

Two Midterms (25% each) 50%

Oral Presentation (Prepared in Groups) 10%
Final Exam 40%
Total 100%

The dates of the midterms and final exam are stated below. The Final Exam cannot be waived, but a grade
of incomplete may be given. Please refer to pages 26-31 of the CSUF CATALOG FOR 2007-2009 for the CSUF
Grading Policy, including the rules regarding incomplete grades. The dates for withdrawal from class and other
related dates are listed in the Fall 2008 Class Schedule.

The grade distribution will be as follows:

A Above 89%
B 75% - 89%
C 65% - 74%
D 50% - 64%
F Below 50%

NO PLUS/MINUS (+/-) GRADES WILL BE ISSUED.

EXAMINATION DATES:

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 First Midterm October 1, 2008 (Wednesday) Week 6
Second Midterm October 29, 2008 (Wednesday) Week 10
Third Midterm November 17, 2008 (Monday) Week 13
Final Exam December 15, 2008 (Monday at 5:00 p.m.) Exam Week
Final Exam December 17, 2008 (Wednesday at 2:30 p.m.) Exam Week
ACADEMIC HONESTY: Students are expected to abide by the ethical standards in preparing and
presenting materials which demonstrate their level of knowledge used to determine grades. Any student suspected
of cheating on an exam will receive an F grade. Your attention is directed to the University's policy on Academic
Dishonesty which is on page 30 of the CSUF CATALOG FOR 2007-2009. The Mihaylo College of Business and
Economics (CBE) has developed a Student Code of Ethics that a student taking one or more courses in the CBE is
expected to adhere to. Two copies of the Student Code of Ethics are attached to this syllabus. Please read the
document and complete both copies. The one copy is to be handed in to your instructor and the second copy is for
your file.

COURSE MATERIAL AND LECTURE FORMAT: Lectures will follow the sequence shown below but not all the
material in each chapter will be covered. However, certain topics will be covered in greater depth than is covered in
the textbook, particularly the international aspects of management decision-making. Additional reading material will
be issued. Students are strongly advised to read the material before attending lectures because the subject matter is
difficult and fairly substantial. Special emphasis will be placed on the following issues and these are indicated on the
attached Course Outline:

i. Ethical issues.
ii. Global issues.
iii. Political, social, legal, and environmental issues.
iv. Technological issues.
v. Impact of demographic diversity on the organization.

ACCOUNTING 302 - COURSE OUTLINE – FALL 2008

[COST ACCOUNTING by Horngern, Datar, Foster, Rajan and Ittner; 13th Edition]
TOPIC CHAPTER ASSIGNMENTS
I Review of Financial Accounting and Managerial 1&2
Accounting; Objectives of Management, and the
Role of Cost Accountants in the Firm

II Cost-Volume-Profit Analysis 3

III Job Costing 4

IV Activity-Based Costing and 5

Activity-Based Management

V Inventory Costing and Capacity Analysis 9

VI Standard Costing 7&8

VII Management Control Systems, Transfer 22

Pricing, and Multinational Considerations

VIII Performance Measurement, Compensation, 23

and Multinational Considerations

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The Students Solutions Manual to this Textbook is available for purchase wherein complete answers to all the even
numbered End of Chapter Assignments are given. Three copies of the Students Solutions Manual are available in
the Reserve Books Section of the Pollack Library at CSUF.

Mihaylo College of Business and Economics

Student Code of Ethics

As a student of the Mihaylo College of Business and Economics at California State University
Fullerton, I understand that the basic principle of all academic activity is based on a sense of
personal effort, honesty, and integrity. Students are expected to rely on their own knowledge and
ability, and not use unauthorized materials or represent the work of others as their own. These
standards apply to examinations, papers, oral presentations, projects or other activities for
which academic credit is assigned.

During an exam, unless authorized by the instructor, I will not:

- communicate with another person;
- copy materials from another student or allow another student to copy materials from me;
- give or receive aid from any unauthorized source; and/or
- allow anyone else to take my exam.

I will never plagiarize. Plagiarism refers to taking the work of another and presenting it as my
own, without giving proper credit. I understand that credit should be given when I discuss any
idea that is not my own. This applies when material is paraphrased, copied verbatim or in near-
verbatim form, or is taken from the Internet. Taking the work of another includes, but is not
limited to, obtaining commercially available papers.

I will not falsify any signature or document including, but not limited to, data, coursework, and
academic or medical records.

I will not permit or assist another student in attempting to gain an unfair academic advantage. I
also understand I should report to the instructor of record or appropriate administrator any
violations of the code of ethics that I observe.

Violations of the student code may result in a lower course grade, failure in the course, being
dropped from the course, loss of registration priority, disciplinary probation, suspension,
expulsion, or other disciplinary action as outlined in University policies (UPS 300.021, 300.030,
http://www.fullerton.edu/senate/ups.htm). All violations will be reported to the Dean of Students,
Judicial Affairs and the chair of the appropriate department as indicated by University policy.

Ignorance is not a valid excuse for a violation of the code of ethics.

I have read and will abide by this code.

________________________________ _________________ _________________

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Student Name (Please Print) Course Name Semester

________________________________ _________________
Student Signature Date

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