MEMORIAL UNIVERSITY OF NEWFOUNDLAND FACULTY OF BUSINESS ADMINISTRATION BUSINESS 5160 - COST ACCOUNTING COURSE OUTLINE- Harlow Campus Winter 2007

Instructor:

Shu-Lun Wong Office: B2038 Telephone: 737-8510 Fax: 737-7680 E-mail: swong@mun.ca Business 4100 or Business 2101 (Managerial Accounting) (1) Cost Accounting, 4TH Canadian Edition, by Horngren, Prentice Hall, (ISBN 0-13-197190-5) (2) Student Solutions Manual, 4TH Canadian Edition, Horngren, Prentice Hall, 2000. (ISBN 0-13-197224-3) (3) www.pearsoned.ca/horngren
Prerequisite: Required Textbook:
Course Objectives: 1. To be familiar with the preparation and presentation of cost data into effective management information. 2. To be conversant with behaviour patterns of cost to apply some of the tools for analysis and decision-making. 3. To expand on your knowledge of product costing systems and analysis of variance. 4. To understand the implications of decentralized operations and evaluation of performance of remote managers. 5. To prepare students for further professional accounting education (CA/CMA/CGA). Evaluation: Midterm 1(Chapters: 4, 5, 11 and 12 Please use ball pen).. Midterm 2(Chapters: 9, 15, 17, 18 and 20 Please use ball pen). Final (Chapters 8, 16, 23, 24, - Please use ball pen).. 30% 30% 40% 100%
2 Course Pedagogy: Class sessions will be on combination of lecture, problem solving and class discussions.
Week No. 3 Jan. 8 Jan. 15 Jan. 22 11/5 Jan. 29 Feb. 5 Relevant/Pricing Chapter Introduction/4 4/5 JOB JOB/ABC Suggested Problems In Class 4-31, 4-34, 4-35, 4-36, 4-40 5-37, 5-38, 5-40 11-28, 11-29, 11-30, 11-32, 11-34, 11-36, 11-38, 11-39, 11-42, 11-44, 11-46 12-29, 12-30, 12-31, 12-33, 12-34 9-20, 9-22, 9-23, 9-32, 9-33, 9-46, 15-19, 15-24, 15-25, 15-26, 15-32, 15-34, 17-35, 17-40, 17-41, 17-43
12/Midterm (30%) 4, 5, 11 and 12 9/15 Alternative/Joint
Feb. 12 Feb. 19 Feb. 26 March 5 March 12 March 19 March 26 April 2 April 9 April 16

Process/Process

Midterm Break 18/20 Spoilage/Inventory 18-33, 18-37, 18-38, 18-40, 18-42, 20-30, 20-37, 20-38, 20-36, 20-38 8-36, 8-37, 8-45, 8-46, 16-16, 16-27, 16-28, 16-29, 16-37 23-18, 23-19, 23-25, 23-27, 23-32 24-21, 24-22, 24-24, 24-31
20/Midterm (30%), 9, 15, 17, 18 and 20 8/16 16/23 23/24 24/Review Flexible/Revenue Revenue/Transfer Transfer/Performance Performance
Exams Begin (April 9) Monday (8, 16, 23, 24) (30%) Exams End (April 18) Wednesday
(Final Exam Date as per Registrars Office.) Midterm Break (Winter Semester Break) begins on Feb. 19 (Monday), lectures resume on February 22 (Thursday). April 4, Friday, Lectures end. April 6, 2006 Friday, Good Friday. Final Exams begin April 9. No Lectures or Exams (Monday), and end April 18, (Wednesday)
3 Examination List of Prohibited Calculators The following is a list of calculators that are capable of storing alphabetic characters and are prohibited from use during the Examination. Note that this is not necessarily an exhaustive list and that any calculator, electronic notepad, electronic organizer, or hand-held computer that includes all letters of the alphabet on the key pad is prohibited. Sharp EL-733 EL-735 EL-735A EL-5020 EL-5120 EL-6051 EL-6053B EL-6810B EL-6890B EL-6890P EL-9400 EL-9600 EL-9600C PC-1403 DM-300 DM-1500 DM-3200 T1-68 T1-73 T1-80 T1-81 T1-82 T1-83 T1-83PLUS T1-85 T1-86 T1-89 T1-92 T1-92PLUS Casio ALGFX2.0 FX-4500P FX-6300 FX-3800P FX-3900P FX-5000F FX-7400G FX-7400G PLUS CFX-9850G CFX-9850Ga CFX-9850GaPLUS CFX-9970G