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Instructor: Kaimee Tankersley, JD, CPA

For a list of course activities, scroll to the bottom of this page.

The below information represents a contract (hereinafter “Syllabus”) outlining the requirements and expectations between Dr. Tankersley (hereinafter “Professor” “I” “me” or “my”) and students enrolled in the above listed classes (hereinafter “Student” “you” or “your”). This is a binding contract, and as such, by your continued enrollment in the course, you impliedly acknowledge and agree to the terms and conditions listed in the Syllabus.

Course Prerequisites 

1. Accounting 2113
2. Accounting 2123
3. Junior Standing

Class Description

Basic cost principles. Job order costing, process and joint costing, and estimated costs.

Course Objectives

This is the second course in cost accounting.  Cost accounting focuses on determining the costs of goods and services produced by manufacturing companies, merchandising companies and service industry firms.  By the end of the course, students should be able to:

1. 1. Understand the role of the cost accountant.
   2. Understand inventory costing and capacity analysis
   3. Understand and distinguish between job costing and process costing.
   4. Be able to apply applicable rules for normal and abnormal spoilage, rework, and scrap
   5. Prepare budgets, understand flexible budgets and variance analysis.
   6. Be able to allocate support department costs, common costs and revenues, using multiple methodologies.
   7. Be able to calculate the cost of quality and understand the theory of constraints.
   8. Understand and apply the various models for transfer pricing.
   9. Understand and apply current concepts in performance measurement.

 

Course Materials

• Book: Cost Accounting-- A Managerial Emphasis. 16th Edition. Horngren, Datar and Rajan. ISBN: 978-0-13-447558-5.  (Only the e-version is needed)
• Pearson “MyLab” Access Code: (Should include an electronic version of the entire book)
• Notes packet: Available at Corner Copy (405-801-2020) 770 Deans Row Avenue Unit B Norman, OK 73026

• • THEY WILL SHIP THE NOTES PACKET TO YOU
  • Or you can print it the PDF file from Canvas

• Calculator: Graphing calculator is recommended, but not necessary

 

Course Grades

If you think I have made an error in grading any item for this course, the final day to see me regarding adjusting your grade is four (4) calendar days after receiving the assignment grade.  On the fifth (5) day, all grades are final, and no further adjustments will be made.

 

Your final grade in the class will be determined by the following:

 

If at the end of the term you communicate your desire for me to bump your grade to the next highest letter grade for any reason, that request shall result in a 20-point grade penalty.  For example: if you earn 799.99999 points, a “C” in this course, and you ask me to give you a “B” because you were “close” in points to a “B,” I will automatically deduct 20 points from your point tally as a penalty for the inappropriate request. Your new point total in this example would be 779.99999.  The result is that you will have missed the grade cutoff by a substantial margin and hopefully that will make you feel better about missing the grade. 

 

Deadlines are an important part of business.

Late submissions, when accepted, will result in a grade reduction.

 

 

Course Components

MYLAB AND MASTERING

MyLab and Mastering will be used to assign and grade homework. To begin using MyLab and Mastering, follow these steps:

1. Go to your Canvas page (canvas.ou.edu) and find our course (ACCT-3313-Cost-Fall-19). On the home page, you’ll see “MyLab and Mastering” near the top. Select that option and then select “Go to MyLab and Mastering section”. You will be transferred to MyLab and Mastering.
2. Select “Register Now” and enter your email address.
3. Either (a) submit the MyLab and Mastering code you purchased at the bookstore or (b) purchase access to MyLab and Mastering
4. Fill out the registration form.
5. Select “Go To MyLab and Mastering Now”

If you have trouble using MyLab and Mastering, visit https://support.pearson.com/getsupport/s/ . They are very good about offering assistance.

 

RECORDED LECTURES

The recorded lectures are available on Canvas. The lecture should be used to fill in the notes packet. The link to the recorded lecture will be listed in the page for that day’s activities, which coincide with the information on the tentative schedule. The information on that day’s attendance quiz will come directly from the assigned recorded lecture. If you need further clarification of the material, you can then attend the live Zoom session (or in person class if you are assigned that day).

 

ATTENDANCE QUIZZES

Beginning August 25^th, attendance quizzes will be administered through Canvas and are worth 60 points. The quizzes will be due at 12:01 pm prior to the Live Zoom Session for the first class. Late submissions will NOT be accepted. The questions from the quiz are based on the recorded lecture posted on Canvas.  You are required to watch the recorded lecture prior to attempting that day’s attendance quiz. The video name is listed in parenthesis after the attendance quiz name.

 

IN CLASS/LIVE ZOOM SESSIONS

Live Zoom Sessions can be accessed via the link to the right of my picture above as well as under each class’s page. This session also refers to the “in class” portion of this course.

Attendance at the In Class/Live Zoom Sessions is NOT required. These sessions are to allow students who need further clarification of that class’s material to ask questions and receive feedback. I will attend in class and log in the for the first 10-15 minutes of the class. If there are no questions, I will end the Live Zoom Session. The session will be recorded, and the recording will be uploaded to Canvas once available.  

 

HOMEWORK ON MYLAB AND MASTERING

Homework should be attempted prior to the recorded lecture where the homework is worked. A paper version of the homework is listed in your notes packet. Homework will be assigned throughout the semester and is USUALLY due by 11:59 pm. The homework is worth 190 points and will be done through MyLab and Mastering. The material on the exams will come directly from the material in the homework. 

 

PROJECT

The project is available through MyLab and Mastering and will partially be completed in excel on your personal computer. The project is designed to demonstrate how costs behave, and how a budget is prepared in a manufacturing industry as well as how to analyze the information. The projects take time and can be done in steps. It is in your best interest to start on the project as soon as possible. The material for the project will be related to the material discussed in Managerial Accounting as well as this course. The material will be tested on your exams so the project should be used as a study aid.

 

EXAMS

The exam format will include (but is not limited to) multiple-choice questions, fill-in-the-blank questions, and problems.  Exams 1, 2, and 3 are NOT comprehensive. Exam 1, 2, and 3 are each worth 150 points each.  The Final Exam IS comprehensive and is worth 200 points. The Final Exam will cover the learning objectives of the most missed questions from Exams 1, 2, and 3. The Final Exam will NOT be the exact same questions as the most missed from each exam.

Exams must be taken at the scheduled time. If a student misses an exam for official university-approved activities or for personal reasons outside the student’s control (sickness, family emergency, etc.), the percentage score the student receives on the final exam will be applied to the missed exam. Notice via email to the professor and professor approval must be obtained before the exam period.

 

 

Course Policies

COMMUNICATION

Course announcements will be sent via Canvas and OU email. Students are responsible for checking Canvas and their OU email regularly. Failure to do so is not an acceptable excuse for missing an announcement.  

• If you have any general questions about assignments, class logistics, due dates, etc., please post a question in the Course Help Board in the “Start Here” module. You can post questions about the course to the Course Help Board throughout the semester.
• If you have a personal question (grades, feedback, requests for special accommodation, etc.), please send me a private message via email. In the subject line, write “ACCT 3313” and the nature of your message.

Students are welcome to communicate with me. I will try to respond to all emails within 24-48 hours. Further, I am welcome to chat at the end of each Live Session.

 

EXTRA CREDIT

There will be NO special extra credit projects for individual students.  Absolutely NO exceptions.  Focus your efforts on the Exams, Attendance Quizzes, Project, and Homework.

 

WITHDRAWAL POLICY

You are free to follow the university guidelines and withdraw from this course as you deem appropriate. Withdrawals after the withdrawal deadline will not be granted aside from a documented serious medical situation or documented personal tragedy which reasonably prevents you from finishing the course.

 

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UNIVERSITY OF OKLAHOMA

ACADEMIC POLICIES AND STUDENT SUPPORT

Catalog

Please familiarize yourself with the student catalog: http://catalog.ou.edu/courses/courses.htm

Online Library

Students can use the University of Oklahoma library by visiting: http://libraries.ou.edu/

Conduct Policy

It is my responsibility to the willing student and to the University to create an environment conducive to learning. Any disruption of that environment will result in a loss of points and could lead to expulsion from the course. It only takes one person to disrupt the whole group of students. Please be considerate of those around you. This course is designed to give you the best chance for success.

Academic Integrity

Cheating is strictly prohibited at the University of Oklahoma as it devalues the degree you are working hard to get.  As a member of the OU community, it is your responsibility to protect your educational investment by knowing and following the rules.  For specific definitions on what constitutes cheating, review the Student’s Guide to Academic Integrity at http://integrity.ou.edu/students.html.

To be successful in this course, all work (on Exams, Homework, SmartBook, Quizzes, or otherwise) must be yours and yours alone.  You may not receive outside help. On Exams you will ONLY be permitted to use your personal notes packet (which does NOT include your textbooks or any other study aids). Be aware that it is my professional obligation to report academic misconduct, which I will not hesitate to do. Sanctions for academic misconduct can include expulsion from the University and an F in this course.

Plagiarism 

Plagiarism is the most common form of academic misconduct at OU. There is basically no college-level assignment that can be satisfactorily completed by copying. OU's basic assumption about writing is that all written assignments show the student's own understanding in the student's own words. That means all writing assignments, in class or out, are assumed to be composed entirely of words generated (not simply found) by the student, except where words written by someone else are specifically marked as such with proper citation. Including other people's words in your paper is helpful when you do it honestly and correctly. When you don't, it's plagiarism. 

Go to http://integrity.ou.edu/students_guide.html to learn more about the rules for avoiding plagiarism. Watch this video and then test your skills in avoiding plagiarism by taking this plagiarism tutorial and quiz. 

Reasonable Accommodation Policy

Students requiring academic accommodation should contact the Disability Resource Center (DRC) for assistance at (405) 325-3852 or TDD: (405) 325-4173.  For more information, please see the Disability Resource Center website http://www.ou.edu/drc/home.html

Any exams taken through the DRC must be taken on the same day and must start within two hours (before or after) of the class scheduled time.

Any student who has a disability that may prevent him or her from fully demonstrating his or her abilities should contact me as soon as possible so we can discuss accommodations necessary to ensure full participation and facilitate your educational opportunities.

Religious Holidays

It is the policy of the University to excuse absences of students that result from religious observances and to provide for the rescheduling of examinations and additional required classwork that may fall on religious holidays without penalty. It is the responsibility of the student to make alternate arrangements with the instructor at least one week prior to the actual date of the religious holiday.

Adjustments for Pregnancy/Childbirth Related Issues

Should you need modifications or adjustments to your course requirements because of documented pregnancy-related or childbirth-related issues, please contact me as soon as possible to discuss your options. Generally, modifications will be made where medically necessary and similar in scope to accommodations based on temporary disability. Please see www.ou.edu/content/eoo/faqs/pregnancy-faqs.html for commonly asked questions.  

Title IX Resources  

For any concerns regarding gender-based discrimination, sexual harassment, sexual misconduct, stalking, or intimate partner violence, the University offers a variety of resources, including advocates on-call 24/7, counseling services, mutual no contact orders, scheduling adjustments, and disciplinary sanctions against the perpetrator. Please contact the Sexual Misconduct Office 405-325-2215 (8-5, M-F) or OU Advocates 405-615-0013 (24/7) to learn more or to report an incident. 

Please be advised that a professor/GA/TA is required to report instances of sexual harassment, sexual assault, or discrimination to the Sexual Misconduct Office.  Inquiries regarding non-discrimination policies may be directed to: Bobby J. Mason, University Equal Opportunity Officer and Title IX Coordinator at (405) 325-3546 or bjm@ou.edu. For more information, visit http://www.ou.edu/eoo.html.