Course Syllabus
Contact Information
The below information represents a contract (hereinafter “Syllabus”) outlining the requirements and expectations between Dr. Kellis (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 Details
For a list of course activities, scroll to the bottom of this page.
Course Prerequisites
- Accounting 2113
- Accounting 2123
- Junior Standing
Course 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:
- Understand the role of the cost accountant.
- Understand inventory costing and capacity analysis
- Understand and distinguish between job costing and process costing.
- Be able to apply applicable rules for normal and abnormal spoilage, rework, and scrap
- Prepare budgets, understand flexible budgets and variance analysis.
- Be able to allocate support department costs, common costs and revenues, using multiple methodologies.
- Be able to calculate the cost of quality and understand the theory of constraints.
- Understand and apply the various models for transfer pricing.
- 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 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 (except “Missing Class, Etc.” which will be adjusted at the end of the semester when applicable).
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.
MYLAB AND MASTERING
MyLab and Mastering will be used to assign and grade homework. To begin using MyLab and Mastering, follow these steps:
- Go to your Canvas page (canvas.ou.edu) and find our course (ACCT-3313-Cost-Fall-2021). 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.
- Select “Register Now” and enter your email address.
- Either (a) submit the MyLab and Mastering code you purchased at the bookstore or (b) purchase access to MyLab and Mastering online.
- Fill out the registration form.
- Select “Go To MyLab and Mastering Now”.
If you have trouble using MyLab and Mastering, visithttps://support.pearson.com/getsupport/s/. They are very good about offering assistance.
Course Components
MISSING CLASS, ETC.
Should a student miss an assignment or Live Zoom Lecture and feel compelled to notify me, FILL OUT THE “MISSING CLASS, ETC.” assignment on Canvas under the “Start Here” module. If the student will miss three (3) class periods, please email the professor and the TAs regarding the absences.
At the end of the semester, if the points you missed out on will make a LETTER grade difference and the information you have provided justifies late submission of the assignment or missing the assignment, and I can adjust the grade by removing the penalty or excusing the assignment.
If the assignment is excused, the total course points available will be reduced by the excused assignment. For example, if a student missed 50 points worth of assignments that are later excused, the total points available for the course for that student will change from 1,000 to 950 points, potentially increasing the weight of the other assignments.
LIVE SESSION PARTICIPATION
Each week, our class will meet online in real time. When we meet, I will deliver lectures that will consolidate and elaborate on the reading materials. To get the most out of this course, students should strive to join each of the Live Sessions and remain engaged for the entire class period. If, for some reason, you are unable to attend a session or stay for the full period, a recording of the Live Session will be made available.
Each student’s participation will be factored into their overall course grade and is worth 70 points. To receive full credit for the live session, students will need to do one of these two options:
- Participate Live: This option should be the preferred choice. When possible, attend and participate in the Live Sessions in real time. To get credit for attendance, students must type in the date and time of the session attended.
- Make-Up (Watch Recording-Submitted Written Summary): In the event a student’s work or personal schedule makes it impossible for a student to attend on a particular day, the student should review the recording of the Live Session. The student should then submit the in-class activity and write a paragraph summarizing the Live Session. The make-up is due by 11:00 pm of the last day of the module.
NOTE: Students entering more than 15 minutes late or leaving more than 15 minutes before class completion will not be considered “attending class.” If you want credit, you will have to submit a paragraph summarizing the key points from the lecture.
RECORDED LECTURES
Recorded Lectures are for students who are unable to attend the Live Zoom Lecture or who wish to re-watch the lecture. If you need further clarification of the material, students should submit questions under the recorded lecture in Canvas.
HOMEWORK ON MYLAB AND MASTERING
Homework should be attempted prior to the Live Zoom Lecture. 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 project takes 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 for all students 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 must miss an exam for official university-approved activities or for personal reasons outside the student’s control (sickness, family emergency, etc.), notice via email to the professor and professor approval must be obtained before the exam period. If the exam cannot be taken prior to the regularly scheduled exam, the final exam percentage will be used to replace the missed exam.
Exams will be taken using the Pearson Browser Lock. Students are required to verify their computer meets the minimum requirements, including having a webcam and a microphone. Prior to the first exam, there will be a Pearson Browser Lock Practice Exam for students to test their system and understand the procedure for the actual exam. Virtual machines and proxy connections will not work.
- https://www.pearsonmylabandmastering.com/northamerica/myitlab/browser-lock/
- Make sure to download prior to the exam as there is a version for Mac & Windows
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 online” 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.
Late Policy
Deadlines are an important part of business. Late submissions will NOT be accepted for ANY reason.
Extra Credit
There will be NO special extra credit projects for individual students. Absolutely NO exceptions. Focus your efforts on the assignments available throughout the course.
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.
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.
University Academic Policies and Student Support
Course Catalog
Search the OU Course Catalog.
Student Handbook
Please familiarize yourself with the OU Student Handbook.
Online Library
Access digital materials and other resources at OU Libraries.
Academic Misconduct
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.
In addition to the course conduct policies outlined by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook.
It is the responsibility of each student to be familiar with the definitions, policies, and procedures concerning academic misconduct. The Student Code is available from the Office of the Vice President for Student Affairs, and is contained in the Student's Guide to Academic Integrity.
This site also defines misconduct, provides examples of prohibited conduct, and explains the sanctions available for those found guilty of misconduct.
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.
For more information about plagiarism, watch this video and then take this short course offered by University Libraries.
Reasonable Accommodation for Disabilities
The University of Oklahoma is committed to providing reasonable accommodation for all students with disabilities. Students with disabilities who require accommodations in this course should contact their professor as early in the semester as possible.
Students with disabilities must be registered with the Disability Resource Center prior to receiving accommodations in this course.
If you have a disability and you would like to make a request for reasonable accommodation, please see the Graduate Student Handbook or get in touch with the Accessibility and Disability Resource Center.
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. Learn more about the rights of pregnant and parenting students by consulting the FAQ sheets provided by the Institutional Equity Office.
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 at 405-325-2215 (8-5, M-F) or OU Advocates at 405-615-0013 (24/7) to learn more or to report an incident.
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.
Copyright Policy
It is illegal to download, upload, reproduce, or distribute any copyrighted material, in any form and in any fashion, without permission from the copyright holder or his/her authorized agent. The University of Oklahoma expects all members of its community to comply fully with federal copyright laws. If such laws appear to have been violated by any user, the university reserves the right (1) to terminate that user’s access to some or all of the university’s computer systems and information resources and (2) to take additional disciplinary actions as deemed necessary or appropriate. Repeat offenders will be sanctioned and their privileges terminated.
Registration and Withdrawal
If you choose to withdraw from this course, you must complete the appropriate University form and turn the form in before the deadline. If you stop attending the course and doing the coursework without doing the required paperwork, your grade will be calculated with missed homework and examination grades entered as zero. This could result in receiving a grade of F in the course. Deadlines are shown in the Academic Calendar, which is available from the Office of the Registrar.
Student Grievances
In addition to any policies outlined related to submitting an informal or formal grievance by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook for more information about the process of submitting a formal grievance.
COURSE SCHEDULE (subject to change at Instructor discretion)
It is likely that we will get either ahead or behind of schedule during the semester. You are responsible for being aware of changes in schedule and/or course assignments. Any changes in schedule and/or course assignments will be listed in a Canvas announcement. If multiple changes are made, an updated syllabus and tentative schedule will be posted on Canvas
Course Summary:
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