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384270: Cost Accounting and Analysis (Online)
MGMT-X 422

  • Winter 2022
  • Section 1
  • 4 Credits
  • 01/03/2022 to 03/20/2022
  • Modified 01/02/2022

Meeting Times

This course takes place fully online and will not include required scheduled live meetings.

Each course week starts on Monday at 12:00 AM and ends on Sunday at 11:59 PM Pacific Time (US).

 

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

The lecture series and textbook are divided into three parts.

The initial series of sessions will provide a basic introduction and critical cost information derived from managerial accounting. This section is designed to provide additional introductory material.

The second series of sessions demonstrates how accounting and financial information is used in the planning and control of a business entity. It is designed to cover the cost analysis and planning phases of business operations and how managerial accounting information is used in short-term and long-term decision-making.

The third series of sessions covers how accounting and financial information is used in the decision-making process. It is designed to cover the control aspect of the class and how managerial accounting information contributes toward the achievement of a company’s goals. Material includes introduction to cash flow and financial analysis.

Outcomes

By the end of this course, you should be able to:

  • Explain the sources of accounting and financial information and how these numbers are used in the management decision-making process.
  • Interpret accounting and financial data for the use in planning business operations.
  • Use accounting and financial data to control the operations and make operational decisions to improve the company’s financial performance.

Materials

Besides the required textbook (with McGraw-Hill CONNECT) below and adequate computer technology access, everything else you need for the course is in the Modules section.

Managerial Accounting

  • Author: Garrison, Noreen & Brewer
  • Publisher: McGraw Hill
  • Edition: 17th Edition (With McGraw-Hill CONNECT)

MAKE SURE YOU GET THE VERSION WITH MCGRAW-HILL CONNECT. All your graded assignments are in McGraw-Hill CONNECT.

[Make your purchase through UCLA Bookstore or MH CAMPUS in the MODULES section.]

Evaluation

To achieve the maximum amount of knowledge during this online learning experience, please follow the syllabus schedule. Course grades are based on quality work and completion of the following assignments:

Criteria

Graded Activities Percentage Notes
Homework Assignments 25%

There are eight sets of weekly assignments assigned online in McGraw Hill CONNECT (for a total of 14 assignments). You can access the assignments through Modules in Canvas.

Each weekly chapter homework assignment is equally weighted in points.

The assignments relate to the chapter lessons each week. For full credit in this class you must submit completed assignments on or before their respective due dates.

Late assignments will not earn full credit. A deduction of 20% of the maximum points will be deducted for each day an assignment is late.

Weekly Discussions 25%

There are eight weekly discussion assignments examining various management accounting issues that relate to the class material. The credit points associated with each discussion are not the same depending on the level of chapter difficulty.

You are expected to actively participate and provide meaningful comments and responses in order to earn credit points. Due dates are listed in syllabus below.

For full credit in this class you must participate in all discussion questions before their respective due dates. See Discussion Questions (DQ) Assignment Rubric for grading criteria. Late submissions of discussions,  non-value-adding comments or non-value-adding contributions will not earn any credit. You should log into Canvas daily to ensure you are not late with the discussion deadlines.

Exams 1 & 2 50%

There will be two exams. Each exam is worth 100 points for a total of 200 points or 50% of the grade.

These exams will relate to the relevant course material and will be application-oriented. Both exams must be completed by the specified date to receive full credit. 

The first exam will be due at the mid-point in the course or the end of the fifth week. Exam 1 will cover Chapters 1 to 8. Exam 2 will cover the remaining chapters in the class. Due dates are listed in syllabus below.

Breakdown

Please note that ALL COURSE GRADES ARE FINAL.

Grade Range
A+ 100% - 97%
A < 97% to 94%
A- < 94% to 90%
B+ < 90% to 87%
B < 87% to 84%
B- < 84% to 80%
C+ < 80% to 77%
C < 77% to 74%
C- < 74% to 70%
F < 70% to 0%

 

Course Policies

All assignments, quizzes and exams are stated in the syllabus (and summarized in the "Guide to the Syllabus"). These deliverables are set up in the weekly folders to be completed online or submitted in the folders.

You can access all material and folders you need for the course through the Modules link.

General Information

In Canvas, you can find the useful links like Syllabus, Modules, Grades, etc. The syllabus link has a copy of your syllabus that you can download. Under the Modules link, you will find all you need to successfully complete this course. Please visit the Modules link often or frequently to make sure you complete all your assignments and exams by their due dates under each of the modules. You can visit the Grade link to see what your current grades are. Please let me know if there are any questions on your grades.

The course topics are to be read within the week they are assigned. Weekly chapter presentation PowerPoint slides are posted in Canvas.

Contact me directly and immediately if you are feeling lost. If you are having computer and software problems with the on-line system, call Tech Support and UCLA Extension immediately.

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.

    If you need assistance downloading student materials from your course, please contact Canvas Support or the UCLA Extension Learning Support Team.

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 One
1/3/22 - 1/9/22
Assignments Due 1/10/22
Managerial Accounting: Overview & Cost Concepts

Lesson Topics: Readings

  • Chapter 1: Managerial Accounting and Cost Concepts
  • Chapter 2: Job-Order Costing: Calculating Unit Product Costs

Activities: Online Assignments

  • Week One Discussion: Introduce Yourself
  • Week One Discussion: Chapters One and Two
  • Chapter Two – Connect Assignment
Week Two
1/10/22 - 1/16/22
Assignments Due 1/17/22
Job Order Costing & Process Costing

Lesson Topics: Readings

  • Chapter 3: Job-Order Costing: Cost Flows and External Reporting
  • Chapter 4: Process Costing

Activities: Online Assignments

  • Week Two Discussion: Chapters Three and Four
  • Chapter Three – Connect Assignment
  • Chapter Four – Connect Assignment
Week Three
1/17/22 - 1/23/22
Assignments Due 1/24/22
Cost-Volume-Profit Relationships, Variable Costing, & Reporting

Lesson Topics: Readings

  • Chapter 5: Cost-Volume-Profit Relationships
  • Chapter 6: Variable Costing and Segment Reporting: Tools for Management

Activities: Online Assignments

  • Week Three Discussion: Chapters Five and Six
  • Chapter Five – Connect Assignment
  • Chapter Six – Connect Assignment
Week Four
1/24/22 - 1/30/22
Assignments Due 1/31/22
Activity-Based Costing & Profit Planning

Lesson Topics: Readings

  • Chapter 7: Activity-Based Costing: A Tool to Aid Decision Making
  • Chapter 8: Master Budgeting

Activities: Online Assignments

  • Week Four Discussion: Chapters Seven and Eight
  • Chapter Seven – Connect Assignment
  • Chapter Eight – Connect Assignment
Week Five
1/31/22 - 2/6/22
Assignments Due 2/7/22
Exam 1

This exam is all online and covers topics in chapters 1 to 8. The exam window will open on the first day of the week until the due date. 

You can take the exam anytime when the window is open but the exam must be completed in one sitting. You have only one attempt to complete the exam.

The exam comprises of 60 questions and the allowed sitting time is 4 hours. 

Week Six
2/7/22 - 2/13/22
Assignments Due 2/14/22
Budgets & Standard Costs

Lesson Topics: Readings

  • Chapter 9: Flexible Budgets and Performance Analysis
  • Chapter 10: Standard Costs and Variances

Activities: Online Assignments

  • Week Six Discussion: Chapters Nine and Ten
  • Chapter Nine – Connect Assignment
  • Chapter Ten – Connect Assignment
  • Mid-Course Survey
Week Seven
2/14/22 - 2/20/22
Assignments Due 2/21/22
Responsibility Accounting & Strategic Performance Measurement

Lesson Topics: Readings

  • Chapter 11: Responsibility Accounting Systems
  • Chapter 12: Strategic Performance Measurement

Activities: Online Assignments

  • Week Seven Discussion: Chapters Eleven and Twelve
  • Chapter Eleven – Connect Assignment
  • Chapter Twelve – Connect Assignment
Week Eight
2/21/22 - 2/27/22
Assignments Due 2/28/22
Analysis For Decision Making & Capital Budgets

Lesson Topics: Readings

  • Chapter 13: Differential Analysis – The Key to Decision Making
  • Chapter 14: Capital Budgeting Decisions

Activities: Online Assignments

  • Week Eight Discussion: Chapters Thirteen and Fourteen
  • Chapter Thirteen – Connect Assignment
  • Chapter Fourteen – Connect Assignment
Week Nine
2/28/22 - 3/6/22
Assignments Due 3/7/22
Statement of Cash Flows

Lesson Topics: Readings

  • Chapter 15: Statement of Cash Flows

Activities: Online Assignments

  • Week Nine Discussion: Chapter Fifteen
  • Chapter Fifteen – Connect Assignment
Week Ten
3/7/22 - 3/13/22
Assignments Due 3/14/22
Final Exam

Review chapters 9 to 15 in preparation for the final exam. Office hours with instructor available in Zoom with appointment.