Contact Information

	Office Hours: By appointment (via Zoom) Email: kkellis@ou.edu Live Session: Thursdays, 7:00-8:30 pm (Central) Zoom link: https://oklahoma.zoom.us/meeting/register/tJUtce6trj0tGNMclGWdoshLYkXQ2PZvoLyc Password: 26179840 Office Hours Zoom  Zoom link: https://oklahoma.zoom.us/meeting/register/tJUtce6trj0tGNMclGWdoshLYkXQ2PZvoLyc Password: 26179840
Kaimee Kellis, JD, CPA Lecturer Steed School of Accounting

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.

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. 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
• You can print the PDF off of Canvas (under the “Start Here” Module) and get it printed

• 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:

 

			Points Possible	Letter grades are based on the normal grading scale as follows: A = 1,000 – 900 B =    899 – 800 C =    799 – 700 D =    699 – 600 F =    599 or below
	Live Sessions/Conduct		60
	Homework		190
	Project		100
	Exam 1		150
	Exam 2		150
	Exam 3		150
	Final Exam		200
	Total Points		1,000

 

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:

1. Go to your Canvas page (canvas.ou.edu) and find our course (ACCT-3313-F22 Online) 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.

 

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, you should have already watched the uploaded lecture which elaborate on the reading materials. We will spend the live session answering any questions you may have about the recorded lecture and then work through the homework together. 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 60 points (the lowest grade will drop). To receive full credit for the live session, students will need to do one of these two options:

1. 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.

 

2. 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 (3-5 sentences) 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 10 minutes late or leaving more than 10 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 LIVE SESSIONS

Recorded live session 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 conceptual/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

 

EXTRA CREDIT

There will be NO special extra credit for individual students.  Absolutely NO exceptions.  Focus your efforts on the Exams, Class 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.

 

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 MISCONDUCT POLICY

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.

 

REASONABLE ACCOMODATION 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.

 

UNIVERSITY OF OKLAHOMA RELIGIOUS HOLIDAYS POLICY

It is the policy of the University to excuse the absences of students that result from religious observances and to provide without penalty for the rescheduling of examinations and additional required coursework that may fall on religious holidays.

 

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. 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.

 

FINAL EXAMINATION PREPARATION PERIOD

Pre-finals week will be defined as the seven calendar days before the first day of finals. The professor may cover new course material throughout this week.

 

EMERGENCY PROTOCOL

During an emergency, there are official university procedures that will maximize your safety.

Severe Weather: If you receive an OU Alert to seek refuge or hear a tornado siren that signals severe weather.

1. Look for severe weather refuge location maps located inside most OU buildings near the entrances
2. Seek refuge inside a building. Do not leave one building to seek shelter in another building that you deem safer. If outside, get into the nearest building.
3. Go to the building’s severe weather refuge location. If you do not know where that is, go to the lowest level possible and seek refuge in an innermost room. Avoid outside doors and windows.
4. Get in, Get Down, Cover Up
5. Wait for official notice to resume normal activities.

Additional Weather Safety Information is available through the Department of Campus Safety.

 

ARMED SUBJECT/CAMPUS INTRUDER

If you receive an OU Alert to shelter-in-place due to an active shooter or armed intruder situation or you hear what you perceive to be gunshots:

1. Avoid: If you believe you can get out of the area WITHOUT encountering the armed individual, move quickly towards the nearest building exit, move away from the building, and call 911.
2. Deny: If you cannot flee, move to an area that can be locked or barricaded, turn off lights, silence devices, spread out, and formulate a plan of attack if the shooter enters the room.
3. Defend: As a last resort fight to defend yourself.

For more information, visit OU’s Emergency Preparedness site.

Shots Fired on Campus Procedure – Video

 

FIRE ALARM/GENERAL EMERGENCY

If you receive an OU Alert that there is danger inside or near the building, or the fire alarm inside the building activates: 1. LEAVE the building. Do not use the elevators. 2. KNOW at least two building exits 3. ASSIST those that may need help 4. PROCEED to the emergency assembly area 5 ONCE safely outside, NOTIFY first responders of anyone that may still be inside building due to mobility issues. 6. WAIT for official notice before attempting to re-enter the building. OU Fire Safety on Campus

 

MENTAL HEALTH SUPPORT SERVICES

If you are experiencing any mental health issues that are impacting your academic performance, counseling is available at the University Counseling Center (UCC). The Center is located on the second floor of the Goddard Health Center, at 620 Elm Rm. 201, Norman, OK 73019. To schedule an appointment call (405) 325-2911. For more information, please visit University Counseling Center.

 

TITLE IX RESOURCES AND REPORTING REQUIREMENT

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.

 

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.