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384269: Cost Accounting and Analysis
MGMT-X 422

  • Winter 2022
  • Section 1
  • 4 Credits
  • 01/03/2022 to 03/20/2022
  • Modified 03/09/2022

Meeting Times

Online course

This course is fully online and has no regular meeting times.

Please read this syllabus in its entirety. It is a part of the course content. It is important that the student understand what is required in this course and the time frames for completing the assignments and activities. The syllabus and the schedule are tentative and are subject to change at any time. The instructor reserves the right to modify this syllabus anytime he deems necessary.

Description

This course covers the nature, objectives, and procedures of cost accounting and control. Topics include job costing and process costing, joint product costing, standard costs, theories of cost allocation and absorption, uses of cost accounting data for management decision making, accounting for manufacturing overhead, cost budgeting, cost reports, distribution costs, standard costs, differential cost analysis, profit-volume relationships, and break-even analysis. Designed for people who are preparing for careers in accounting or those currently in production planning, materiel control, production control, program management, and pricing and/or purchasing.

Objectives

During this course, students will:

  • Identify the role and scope of financial and managerial accounting and the use of accounting information in the decision making process of managers.
  • Demonstrate use of accounting data in the areas of product costing, variable costing, cost behavior, cost control, and operational and capital budgeting for management decisions.
  • Implement job-costing and process-costing systems.
  • Prepare an operating master budget and flexible budgets, identify its major components, and explain the interrelationships among the individual components.
  • Set-up and execute variance analysis; 
  • Utilize cost-volume-profit to analyze and make operational decisions. 
  • Understand, define, and implement management control systems and responsibility accounting.
  • Analyze projects using discounted cash flow approach.

Outcomes

By the end of this course, students will be able to:

  • Define managerial accounting tools for decision-making in service, merchandising and manufacturing environments and apply the concepts to the management decision making process.
  • Prepare and interpret accounting and financial data for planning business operations and to make operational decisions to improve the company's financial and operational performance. 
  • Explain the role and scope of financial and managerial accounting and the role it plays in management's decision making processes.

Materials

Management Accounting

  • Author: Ray Garrison
  • Publisher: Mcgraw Hill
  • Edition: 17
  • ISBN: 9781260709537

Book/Ebook and Connect is required

Evaluation

Criteria

To achieve the maximum amount of knowledge during this learning experience, please follow the syllabus schedule regarding reading and homework assignments and participate constructively in any of the discussions held in the classroom. Course grades are based on participation and
completion of the following assignments:

Welcome Post  5
Learn Smart  48
Homework Assignments 64
Case Assignments 53
Discussion Posts 30
Exam 1 100
Exam 2 100
TOTAL 400

Please note that ALL COURSE GRADES ARE FINAL


HOMEWORK
ASSIGNMENTS

Homework is due at the end of the week and will automatically submit at that time if you have not done so.  In general, students who keep up with the homework usually perform better on exams.  You will be using the online system "Connect" to complete all homework assignments. The bookstore package comes with the Connect code. There is a student support phone number to call for help with using or registering with connect.  1(800) 331-5094.

All problems are algorithmic so the numbers will vary slightly from the book but the content will be the same. There are 3 check my works that will allow you to see if the answer you have entered is correct.  In addition, you have 3 submission attempts which will give you feedback on what you have entered incorrectly plus what might still be missing.  Some problems also have "hints"

EXAMS

Exams usually consist of multiple choice, true/false and/or problems

NO MAKEUPS OR EARLY EXAMS ARE GIVEN. PLEASE INFORM THE INSTRUCTOR AS EARLY AS POSSIBLE IF THERE ARE ANY SCHEDULING CONFLICTS.

Breakdown

Grade:                                  Range:
A                                          100 % to 90.0%

B                                          < 90.0 % to 80.0%

C                                          < 80.0 % to 70.0%

F                                          < 70.0 % to 0.0%


S (Satisfactory) 100 % to 80%
U (Unsatisfactory)< 79 % to 0%

Please see canvas for final grade.  (i.e. + or -)

Course Policies

Course Expectations

For those of you taking your first online class, be assured that online education is NOT as personal as the traditional lecture format.  You need to be a very self-motivated student who is able to learn from the written word.  

Everyone comes to the class with different expectations.  This online course DOES duplicate the content of the traditional course, but NOT the delivery.   Thus, there are no scheduled on-campus or on-line class periods (other than the periods of time in which homework and exams must be completed).  An online course relies on a self-directed student completing the assignments, readings, and threaded discussions on his/her own time schedule while meeting the posted deadlines.  You need to be able to learn primarily from the written word in the online environment. Students are also responsible for adhering to course changes that may be posted at any time in the Announcements section of the course.  A successful student in this course is one who performs at their potential, welcomes change and is willing to assume responsibility for his or her progress.

Technical requirement testing in Canvas and Connect

You will be provided with the tools to learn the material.  To complete your work, you will need a reliable internet connection and the compatible computer equipment.  Please take the online tutorials offered by Canvas and follow their guidelines regarding hardware and software.  If you have technical problems during the semester, you will need to rectify them as soon as possible. You need to make sure that you are using browsers that will work for Canvas and for McGraw Hill Connect. Update your computer immediately.

Canvas Tech Support: (833) 430-3501

https://community.canvaslms.com/community/answers/guides/ (Links to an external site.)

McGraw-Hill tech-check:  For connect related technical problems, you can call
1-800-331-5094. Or, you can click in this link http://mpss.mhhe.com/contact.php.

NOTE: This is NOT a self-paced course. Weekly deadlines must be met. The only difference between online classes and on ground classes is the method of delivery

ATTENDANCE, DROP AND WITHDRAWAL POLICY:

Students are expected to read the book and do their homework assignments as it is essential for normal progress in this class. A student who misses the first few weeks of assignments is at risk of being dropped from the class. If you plan to drop the class it is your responsibility to do so.  

DISCLAIMER:  
Some elements of the syllabus may be changed at the instructor’s discretion.  The changes will be communicated vis Canvas announcement and official email.

General Policies

General Policies

Time Zone & Instructor Availability

This course is being taught in the Pacific Time Zone, which is the time frame noted in the syllabus.  Students may be taking the course from several time zones.  Therefore, for the purposes of this course, a day ends at 11:59PM Pacific Time.  Please give yourself ample time so that you will not have problems completing your assignment within the prescribed deadlines.

Instructor availability:  I work on the course Monday through Friday evening, with the exception of Staff Development Days, conferences, legal holidays or religious holidays, which will be announced or listed in the syllabus. On weekends, I might be available on a very LIMITED basis.  My goal is to reply to any correctly sent e-mails within 48 hours.  I will often be quicker.  I will commit to check email 2-3 times per day during open exams.

Protocols for communicating with me
You may communicate with me directly via the e-mail above. To ensure that your e-mail is read, you must identify yourself in the subject line of any e-mail. This means: class, name and subject

e.g.:  10B, Smith_Jon; homework P9-6

Netiquette 

Basic netiquette rules of interpersonal respect and decent language apply in any communications with the instructor, e-college, SMC administration, or classmates.  Please respect the privacy and the sensibilities of others in this course.  Do not invade the privacy of your fellow students by sending unsolicited e-mails.  Do not e-mail the class list if you have a question.  This is not appropriate.  Any questions that you have should be addressed in the discussion threads or by e-mailing me. 

This is a business course.  Therefore, you should communicate as if you are in a business environment.  Emails and posting to the online discussion should be prepared with using proper grammar, etc.  In addition,  raging,  swearing,  and gossiping will not be considered acceptable communication in this class.  You will lose your email privileges and may lose your right to complete the course with a passing grade if you violate basic netiquette.  

The schedule

This course is 11 weeks so will cover 1-2 chapters of material each week.  Please review Corsair Connect for any holidays that will be observed during this course.  Therefore, it is important that you assess the requirements of this course and your own personal calendar NOW so that you will be able to plan ahead.  Look honestly at your outside commitments and the course requirements.  If you have significant outside commitments (work, family, travel, etc) that would affect your ability to consistently access and participate in the course, you should probably consider taking this class at another time.  Only you can answer this question.

Please review the syllabus with respect to your own calendar, particularly noting the specific dates that homework assignments are due.  There will be no early or make up exams.  Therefore, it is important that you make note of the exam schedules and any schedule modifications.  If a scheduling conflict arises, please inform the instructor immediately.

Homework Policy
All homework assignments on Connect are due at the specified date and time. You will have 3 attempts on your homework and 3 chances to "Check Your Work." LearnSmart, Homework and discussion assignments for each week will open on Monday and then are all due on Sunday at 11:59PM.   Please refer to the syllabus or canvas for more specifics. 

The Discussion Board 

The instructor will post a question(s) on the discussion board for each chapter. To get credit for participating, you are required to answer these question(s). You can also answer your classmates’ question and get credit for that. You will not see other replies on the discussion board until you submit your own answer. Do not submit multiple answers. If you do, only you first submission will be graded even if the first submission is empty. The first week discussion is a little different as it is an introduction. If you have a question about an EXAM item, however, please ask it in email. DO NOT POST EXAM RELATED QUESTIONS ON THE Q&A DISCUSSION BOARD! Personal issues, special requests, and registration problems should also be handled in email and NOT on the discussion board.

Midterm and Exam Policy
Please note that the exam solutions will not be given, even after the exams. You will not be able to enter the exams again after taking them. You can ask me to check some parts of it for you, but correct answers are not given to students even after the exams are taken. Unlike homework and learning assignment, you are allowed only ONE attempt in exams. You have a limited amount of time to complete the exams, so budget your time wisely. The exams are set up in Connect. You can access them, as you do for the homework, by clicking the McGraw Hill Connect tab on the lower left hand side of this page. To complete the exams in Connect, simply provide your responses by filling in all the required blanks in Connect. Read the instructions to the question very carefully to make sure you provide the proper answers, and remember, you have ONLY ONE ATTEMPT and you are allowed LIMITED TIME to complete the exams. The instructor will NOT provide a study guide before the exam.
Saving and Submitting when taking the exams? Save your responses often in case there are system problems. If you are not finished by the deadline, the work that you have completed will be automatically submitted. Please avoid submitting your work too close to the deadline time to avoid possible technical difficulties or other unintended errors. I will not be able to accommodate you if encounter difficulties at the end of the testing period.

How do I prepare for the exams?
I would prepare for the exam as though it is a "closed book" exam. You will not have enough time to complete all of the material if you have to refer to the text often during the exam. To get the best results, take the exams AFTER you have completed and reviewed the homework and the learning assignments for the related chapters. If you feel you need more practice, you may also take the "Self Assessment Tool" that is located in LearnSmart. Begin your exam when you are comfortable with material while making sure that you do not wait until the last possible minutes of the deadline - when mistakes and other technical problems seem to occur.

 

Institutional Policies

Student Conduct

Students are subject to disciplinary action for several types of misconduct or attempted misconduct, including but not limited to academic dishonesty, such as cheating, multiple submission, plagiarism, or knowingly furnishing false information to the University; or behavioral misconduct, such as theft or misuse of the intellectual property of others, harassment, or disruption of the learning environment. Students are encouraged to familiarize themselves with the Student Rights & Responsibilities Policy and to report concerns regarding at: https://www.uclaextension.edu/pages/str/studentConduct.jsp.

Services for Students with Disabilities

In accordance with the Americans with Disabilities Act of 1990, UCLA Extension provides appropriate accommodations and support services to qualified applicants and students with disabilities. These include, but are not limited to, auxiliary aids/services such as sign language interpreters, assistive listening devices for hearing-impaired individuals, extended time for and proctoring of exams, and registration assistance. Accommodations and types of support services vary and are specifically designed to meet the disability-related needs of each student based on current, verifiable medical documentation. Arrangements for auxiliary aids/services are available only through UCLA Extension’s Service for Students with Disabilities Office at (310) 825-7851 or by email at [email protected]. For complete information see: https://www.uclaextension.edu/pages/str/studentswithDisabilities.jsp

Incompletes

Your instructor may post the interim grade Incomplete/I if at the end of the class your overall work is of passing quality but a portion could not be submitted for understandable reasons (e.g. illness). It is your responsibility to petition your instructor for permission to submit work late and to provide an explanation, and it is his or her sole decision whether to accept the explanation. If permitted, the Incomplete/I grade will be posted and a time frame defined for you to submit the missing work, ranging from one to twelve weeks. Incomplete/I grades that remain unchanged after twelve weeks will lapse to F, NP or U. Receiving an I grade entitles you to submit only the missing work your instructor has agreed to accept late, and does not allow other work to be retaken or oblige UCLA Extension to provide continuing access to course materials via Canvas. The Incomplete/I grade is not an option for courses that do not bear credit, such as 700, 800, or 900-level courses. For complete information, see: https://www.uclaextension.edu/pages/str/grading.jsp

All Grades are Final

No change of grade may be made by anyone other than the instructor, and then, only to correct clerical errors. No term grade except Incomplete may be revised by re-examination. The correction of a clerical error may be authorized only by the instructor of record communicating directly with personnel of Student and Alumni Services.

Sexual Harassment

The University of California is committed to creating and maintaining a community where all individuals who participate in University programs and activities can work and learn together in an atmosphere free of harassment, exploitation, or intimidation. Every member of the community should be aware that the University prohibits sexual harassment and sexual violence, and that such behavior violates both law and University policy. The University will respond promptly and effectively to reports of sexual harassment and sexual violence, and will take appropriate action to prevent, to correct, and when necessary, to discipline behavior that violates our policy.

All Extension students and instructors who believe they have been sexually harassed are encouraged to contact the Department of Student and Alumni Services for complaint resolution: UCLA Extension, 1145 Gayley Ave., Los Angeles, CA 90024; Voice/TTY: (310) 825-7031. View the University’s full Policy on Sexual Harassment and Sexual Violence at http://policy.ucop.edu/doc/4000385/SHSV.

Additional Items

Protecting Privacy and Data During Live Instruction

Live meeting sessions for this class, when applicable, are being conducted over Zoom. As the host, the instructor may be recording live sessions. Only the host has the ability to record meetings, no recording by other means is permitted. Recorded sessions will be posted in the Videos area of this class unless otherwise notified. Due to privacy, recordings are not available for download and are only accessible via Canvas for the duration of the class. If you have privacy concerns and do not wish to appear in the recording, do not turn on your video and/or audio. If you also prefer to use a pseudonym instead of your name, please let the instructor know what name you will be using so that the instructor knows who you are during the session. To rename yourself during a Zoom meeting, click on Participants, click on your name, click on More, click on Rename. If you would like to ask a question, you may do so privately through the Zoom chat by addressing your chat question to the instructor only (and not to ""everyone""). Additionally, chat may be used and moderated for live questions, and saving of chats is enabled. If you have questions or concerns about this, please contact the instructor via Canvas Inbox.

Pursuant to the terms of the agreement between Zoom and UCLA Extension, the data is used solely for this purpose and Zoom is prohibited from re-disclosing this information. UCLA Extension also does not use the data for any other purpose. Recordings will be deleted when no longer necessary. However, recordings may become part of an administrative disciplinary record if misconduct occurs during a video conference.

Course and Instructor Evaluation

UCLA Extension values your feedback on course and instructor evaluations. We ask all students to take a few minutes to complete an end-of-course evaluation survey. Updates to the course and instruction are influenced by your feedback. Understanding your student experience is essential to ensure continuing excellence in the online classroom and is appreciated by your instructor and the UCLA Extension academic leadership.

Your participation in a survey is voluntary, and your responses are confidential. After instructors submit grades, they will be given an evaluation report, but this report will not contain your name.

About Your Online Course Materials

Please note the following about online course components at UCLA Extension:

  • Students must have basic computer skills, including the use of word processing software, email, and the ability to use internet browsers, such as Safari, Firefox, or Chrome.
  • Students are responsible for meeting the technical requirements of Canvas and familiarizing themselves with the Canvas Learning Management System.
  • Students are responsible for keeping a copy of all assignments and work submitted, and to be aware of all assignments, due dates, and course guidelines.
  • Students are encouraged to keep and/or download a local copy of their assignment files, as access to the online environment of a specific course is limited to 30 days after the final course date, as listed in the course catalog.

    To download all your assignment submissions in Canvas, please refer to the online support guide. for more information or contact Canvas Support via the help menu within Canvas.

UCLA Extension Canvas and Learning Support

For immediate 24/7 Canvas technical support, including holidays, click on Help (located on the menu to the left) where you can call or chat live with a Canvas Support representative.

UCLA Extension Instructional Design and Learning Support
The UCLA Extension Learning Support staff assists both students and instructors with Canvas-related technical support, as well as general and administrative questions.

Learning Support staff is available Monday through Friday, from 8 AM to 5 PM (Pacific Time), except holidays:

Campus Safety Escorts

For students taking classes held on the UCLA campus and in and around Westwood Village, the UCLA Police Department provides a free walking escort service every day of the year from dusk until 1 a.m. Community Service Officers (CSOs) are available to walk students, faculty, staff members and visitors to and from anywhere on campus, in Westwood Village, and in the village apartments. CSOs are uniformed students who have received special training and are employed by the UCLA Police Department. To obtain an escort, please call (310) 794-9255 and allow 15 to 20 minutes for your escort to arrive. For complete information, see: https://www.ucpd.ucla.edu/services/community-service-officers-csos/evening-escorts

Schedule

Course calendar and related activities
When Module Title Notes
Week 1
Managerial Accounting Overview and Cost Concepts

Readings:

  • McGraw Hill Chapter 1 & 2 

Assignments:

  • Meet the class discussion post 

Due Date:

  • March 31

Assignments:

  • Chapter 1& 2 - Assignment on MH Connect
  • Chapter 1 & 2 - discussion posts

Due Date:

  • Opens January 3 - Closes  January 9
Week 2
Job Order Costing & Process Costing

Readings:

  • Mcgraw Hill Chapter 3 & 4

Assignments:

  • Chapters 3 & 4 - Assignment on MH Connect
  • Chapters 3 & 4 - discussion posts

Due Date:

  • Opens Jan 10 - Closes Jan 16
Week 3
Cost-Volume-Profit Relationships & Variable Costing and Reporting

Readings:

  • McGraw Hill Chapter 5 & 6

Assignments:

  • Chapter's 5 & 6 - Assignment on MH Connect
  • Chapter's 5 & 6 discussion posts

Due Date:

  • Opens January 17 - Closes January 23
Week 4
Activity Based Costing

Readings:

  • McGraw Hill Chapter 7

Assignments:

  • Chapter 7 - Assignment on MH Connect
  • Chapter 7 - Discussion post

Due Date:

  • Opens January 24 - Closes January 30
Week 5
Master Budget

 

Readings:

  • McGraw Hill Chapter 8

Assignments:

  • Chapter 8 - Assignment on MH Connect
  • Chapter 8 - Discussion post

Due Date:

  • Opens January 31 - Closes February 6

 

Week 5
Case Study #1

Assignments:

  • Chapter 8 - Case Study Assignment on MH Connect

Due Date:

  • Opens January 31- Closes February 6
Week 6
Exam # 1

This exam will cover chapters 1 to 8.

Due Date:

  • Opens February 10 - Closes February 13
Week 7
Flexible Budgets, Performance & Variance Analysis

Readings:

  • McGraw Hill Chapter 9 & 10

Assignments:

  • Chapter 9 & 10 - Assignment on MH Connect
  • Chapter 9 & 10 - Discussion posts

Due Date:

  • Opens February 14 - Closes February 20
Week 8
Decentralized Organization Performance Measurement

Readings:

  • McGraw Hill Chapter 11 & 12

Assignments:

  • Chapter 11 & 12 - Assignment on MH Connect
  • Chapter 11 & 12 - Discussion Posts

Due Date:

  • Opens February 21 - Closes February 27
Week 9
Differential Analysis, Capital Budgets

Readings:

  • McGraw Hill Chapter 13 &14

Assignments:

  • Chapter 13 & 14 - Assignment on MH Connect
  • Chapter 13 & 14 - Discussion post

Due Date:

  • Opens February 28 - Closes March 6
Week 9
Case Study # 2

Assignments:

  • Chapter 14 - Case Study Assignment on MH Connect

Due Date:

  • Opens February 28 - Closes March 6
Week 10
Cash Flows & Financial Analysis

Readings:

  • McGraw Hill Chapter 15 & 16

Assignments:

  • Chapter 15 & 16 - Assignment on MH Connect
  • Chapter 15 & 16 - Discussion Posts

Due Date:

  • Opens March 7 - Closes March 13
Week 10
Exam # 2

This exam will cover chapters 9 - 15.

Due Date:

  • Opens March 15 - Closes March 20