+89COURSE SYLLABUS

ACCT 610 / Cost Accounting - 4 Credits

GSC _

ONLINE

TERM / YEAR:

SPRING 2015

INSTRUCTOR:

Sandy Kupcho, CPA

Contact Info:

Email address

sbkupcho@go.granite.edu

Course Description
This course covers traditional product costing methods (process and job order) as
well as topics such as cost management systems, and accounting as part of
organizational strategy.
Prerequisites
PREREQUISITES: MGMT 510 Applied Managerial Accounting, MGMT 511 Financial
Accounting, and MGMT 613 Financial Management
Learning Outcomes
1. Understand cost and management accounting environments and various cost
management systems.
2. Understand and apply general principles of activity based cost systems and
management.
3. Relate special production issues and quality concepts to cost accounting.
4. Complete job orders and process cost systems.
5. Demonstrate capabilities in capital budgeting and financial management.
6. Develop and use short and long term organizational performance measures.
Course Resources
Textbook(s):
1. Lanen, Anderson, and Maher. Fundamentals of Cost Accounting, 4rd Ed., McGraw-Hill,
2011., ISBN: 0078025524
2. You will need to purchase Mc-GRAW Hills CONNECT Accounting with the
textbook if it doesnt come with it. Please see the instructions under Course
Resources. You can either purchase the electronic textbook or the hardcopy, the
choice is yours.
Textbooks are available via GSCs online bookstore, MBS Direct at:
Gttp://bookstore.mbsdirect.net/gsc.htm.
Your textbooks may be available in the GSC Library. Search the GSC
Discovery Service (library.granite.edu) or contact the College Librarian at:
gsc.library@granite.edu.
Course Policies
rev. 12/19/13rev. 12/19/13rev. 12/19/13rev. 12/19/13rev. 12/19/13rev. 12/19/13rev. 12/19/13rev.
12/19/13rev. 12/19/13rev. 12/19/13rev. 12/19/13rev. 12/19/13rev. 12/19/13rev. 12/19/13rev.
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All assignments for each module are due by Sunday at midnight, Eastern time. A
5% deduction will be taken for each day an assignment, quiz, or exam is completed
late. All discussion board posts should be completed within the week they are
assigned. Discussion boards are closed after Sunday evening each week.
Description of Course Activities and Requirements
Discussion Board Participation: Active participation is a critical component of
this course. During the course you will be expected to participate in discussion
forums, post responses and questions where appropriate. One initial posting and
two response postings per module are required. See rubric in course documents.
Readings: It is essential to your understanding of the material that you read the
sections listed for each week before beginning the problems.

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Homework: Required exercises from the textbook will be assigned for homework.
It is essential to your success that you complete these problems on your own and
seek help when you need it. You should complete all of the required homework
problems prior to beginning the weekly quizzes.
Exams: There are 3 exams for the class. Each exam will cover approximately 4
chapters in the textbook.

Grading Percentages
Exams
Discussion board Postings
Homework
Total

45%
20%
35%
100%

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Granite State College Standard Grading Scale

Grade
A

Percent
95-100

Grade Points

Level of
Achievement

4.0
Excellent

90-94

3.67

B+
B

87-89
84-86

3.33
3.0

B-

80-83

2.67

C+

77-79

2.33

Good

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74-76

2.0

CD+

70-73
67-69

1.67
1.33

64-66

1.00

D-

60-63

0.67

59

*Acceptable

Poor

Failure, no credit

*A grade of C or better is required to fulfill requirements in

the major, minor, or general education courses at GSC.
Please consult the GSC catalog for details.
A grade of C- or below generally does not transfer to other
academic institutions.

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Other Grades
1

AF (Administrative Failure): An AF grade will be assigned to the student

who stops participating early in the course and has not completed
coursework sufficient for the assessment of course outcomes, or has stopped
attending without formally withdrawing. An AF counts as an F grade in the
calculation of grade point averages, and may have implications under policies
on degree progress and financial aid/student accounts.

IC (Incomplete Coursework): A grade of IC can be assigned by a faculty

member only when a student specifically requests the IC and agrees to the
student's proposed plan to complete remaining assignment(s). Students
must have completed the majority of course assignments and be passing the

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course to be considered for a grade of IC. An incomplete grade contract
between the faculty member and the student will be required when an IC
grade is filed; IC grades become grades of F after the published deadlines.
Course Schedule & Topics
Note: The following may change at the instructors discretion.
Week 1: Cost accounting
information for decision
making and cost concepts
and behavior
Week 2: Fundamentals of
cost-volume-profit analysis

Chapters 1 and 2

Assigned Problems
Discussion Board
Entries

Chapter 3

Assigned Problems
Discussion Board Entries

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Week 3: Cost estimation

Chapter 5

Week 4: Fundamentals of
product and service costing

Chapter 6

Week 5: Job Costing

Chapter 7

Week 6: Process costing

Chapter 8

Assigned Problems
Discussion Board Entries

Assigned Problems
Discussion Board Entries

Assigned Problems
Discussion Board Entries
Exam 1(chapters 1,2,3,5)
Assigned Problems
Discussion Board Entries

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Week 7: Activity based
costing

Chapter 9

Assigned Problems
Discussion Board Entries

Week 8: Fundamentals of
cost management

Chapter 10

Assigned Problems
Discussion Board Entries
Exam 2(chapters 6-9)
Assigned Problems
Discussion Board Entries

Week 9: Service department Chapter 11

and joint allocation costs
Week 10: Planning and
budgeting

Chapter 13

Assigned Problems
Discussion Board Entries

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Week 11: Business unit
performance measurement

Chapter 14

Week 12: Review and Exam Review previous material

3

Assigned Problems
Discussion Board Entries

Exam 3(chapters
10,11,13,14)

Library Services
The College Librarian is available to help you with plotting your research strategy;
identifying, accessing, and evaluating information. Contact the College Librarian via
e-mail (gsc.library@granite.edu) or by phone (603-728-8140). Additionally, we have
electronic resources available through the GSC Discovery Service.
You can access the GSC Library in several ways:
Go to: GSC Library (http://library.granite.edu) - the most direct route.
Click on one of the library links under Research Help embedded in all e-Learning
Moodle classes.

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Under the Academics tab in MyGranite, the Library is a link on the left navigation.
Academic Coaching Services
Academic assistance to students is available at no additional charge. Basic skills
preparation in reading, writing and math; study and research skills, time
management tips and help in identifying online resources, are just a few of the
specific resources available to all students at the institution. Campus team
members work closely with faculty and the academic administration to foster
academic success. A whole range of support services are available at the campus
locations throughout the state, via faculty-led workshops on math and writing, and
via Smart Thinking, an online tutoring resource available at the College. For details,
please visit http://my.granite.edu/support-services.
Technical Assistance
For assistance with issues related to accessing eLearning+, Moodle, Go.Granite
email, WebRock, online courses or other technical issues related to any of the
Moodle tools, please visit the GSC Technical Assistance Center (http://it.granite.edu)

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for answers to the most frequently asked questions or to submit an online help
request form. Or call 1-888-372-4270 (Hours: M-F, 8:30-5:00, messages checked
twice daily on weekends. Extended hours for the week before start of the term and
first week of the term: M-Th, 8:00-7:00.)
Documented Disabilities / Americans with Disabilities Act
Granite State College will provide qualified individuals with disabilities the same
educational opportunities available to persons without disabilities. When an
individual's documented disability creates a barrier to educational opportunities, the
College will attempt reasonable accommodation to remove the barrier. If you need
assistance, we recommend that you make contact early to ensure that your
requests can be reviewed prior to the start of each term. If you wish to apply for
accommodations or provide documentation of a disability, please contact your
academic coach. See the complete Granite State College policy in the current
college catalog for further details.
Academic Honesty

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An academic community is based on honesty and integrity. Plagiarism, cheating, or
other forms of academic dishonesty are not acceptable at Granite State College.
Faculty and students have a joint responsibility to ensure the integrity of learning.
All work that you submit must be your own except in those instances when your
instructor gives specific permission to collaborate. When quoting, summarizing or
explaining ideas that are based on another's work, whether in print or online, make
sure to cite references appropriately. Plagiarism is using anothers words or even
paraphrasing anothers work without giving proper credit through the use of
citations.
For Granite State Colleges complete academic honesty policy, see the current
college catalog http://www.granite.edu/academics/schedule.php).
Conduct in the Classroom
Membership in society implies minimal norms for civil behavior towards one
another. It is Granite State Colleges expectation that all members of our college
community treat faculty, staff, and fellow students with respect. Students need to

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be knowledgeable of and comply with college policies. Each individual is
accountable for his/her actions and for the consequences of any behavior that is
inconsistent with these values and expectations.
Weather Cancellation Policy
Decisions to close or delay opening of an Academic Center will be made NO LATER
THAN 6:30 AM. Decisions to cancel evening classes will be made NO LATER THAN
3:00 PM. Closings will be announced on WMUR TV as well as its website www.
wmur.com/closings (a link is also provided on the homepage of the GSC
Websitewww.granite.edu and New Hampshire Public Radios website:
http://www.nhpr.org). If a class is cancelled, you should contact your instructor
for any make-up instructions.
Institutional Assessment
Assessment is an ongoing process that enables the College to improve its programs,
courses, and teaching methods. Institutional evaluation may be embedded in tests,
exams and other measurements of student learning. As members of a learning
community, students, faculty and staff will be expected to participate in the

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important process of assessment on occasion. Confidentiality of any data that
identify participants is maintained.