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Topics: Balanced scorecard, Cost accounting, Activity-based costing Pages: 4 (684 words) Published: July 7, 2013
ACCOUNTING 3351
COST ACCOUNTING PRACTICE

FALL 2007

Dr. Robin Radtke
JU 315 (772)873-3377 rradtke4@fau.edu
Office Hours: Monday & Wednesday 10:00 a.m – 12:00 p.m. and by appointment

Required TextsCases in Management Accounting and Control Systems, Fourth Edition, Allen, Brownlee, Haskins, and Lynch
Cost Accounting – A Managerial Emphasis, 12th Edition,
Horngren, Datar and Foster

PrerequisiteACG 3341 or an equivalent

Course Objective This course is designed to expand upon the principles of management accounting learned in ACG 3341. As such, we will explore more complex decision analyses, which will often stress the importance of thinking beyond the numbers. We will specifically focus on the following topics: understanding cost behavior, activity-based costing, variance analysis, budgeting, the balanced scorecard, transfer pricing, and performance measurement. Collectively, this analysis should provide a broad basis for understanding the comprehensive role of management accounting.

Class Grading Grades for the course will be assigned based on the following weighting for course requirements: Points
Group Cases 150
Individual Assignments 100
Midterm Exam 100
Final Exam 150
Attendance/Participation 50
Total 550

Total Points EarnedGrade
495-550 A
440-494 B
385-439 C
330-384 D
Below 330 F
Group CasesWe will be forming groups of 3 or 4 to work on case assignments during
the semester. Each group is responsible for handing in their written
analysis of each case. The cases will be graded on both form and
substance – how you present your answer and whether your answer is
correct. Each week 2 or 3 groups will also be asked to discuss their case
analyses during class. We will be...
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