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ACG 6347
Syllabus
Summer Term A, 2008
Professor: Alan H. Friedberg
Office: Barry Kay (College of Business East) 130
Phone: (561) 297-
FAX: (561) 297-
FAUVAX: FRIEDBER@fau.edu (first 8 letters of my name)
Office Hours: 5:45 – 6:20 PM M & W
And by Appointment
Materials and Books:
Text: Cost Accounting a Managerial Approach 12
th
Ed. Or 13th^ Ed. by Horngren, Datar,
and Foster
BlackBoard access
Grades:
I use grades for two basic purposes. Grades should reflect a student's mastery of the
material (as measured by test scores). However, grades are also used to motivate
student to learn in ways that are difficult to measure with tests. Therefore, points are
allocated for non-test learning behaviors. Composite scores from tests and other
activities are used to assign final scores. The following breakdown will be used.
Midterm 100 points
Final Exam (cumulative) 200 points
Class Participation 25 points
In-class Quizzes 100 points
Total 425 points
Work load:
I expect students to spend at least three to four hours preparing for each one hour of
class. In order to offer you the most productive experience, you must do that
preparation in advance of each class. Because we meet for more than six hours a
week this class is a full time load for students who are working. Full time students
should consider two A-term classes a full time load.
Homework and class preparation:
Homework will may be collected to count as a quiz grade. Your ability to master
the material DEPENDS on a strong effort in properly preparing for class.
Labels:
One of the simplest, but critical skills you will learn is proper labeling technique.
Accountants must be able to explain and defend their work product. Supervisors,
auditors, and successor accountants (not to mention professors who grade your
work) must be able to follow each step that you used to reach a number or
conclusion. Therefore, I insist that you show each step of your work along with
adequate labels. To emphasize this point unlabeled tests and quizzes will
receive NO CREDIT. Each semester I hear the following: “I got all the right
answers and deserve an ‘A’. Why did you fail me?” Do not sabotage your grade
by not labeling your work –Yes, even your homework!
Quizzes:
In-class quizzes are designed to help you focus on the material we have cover in
class. We will likely have a quiz at the end of each class. You job is to do as
much as possible to study the material before each class and use the class time
to reinforce your understanding. Because we will be covering a lot of material
quickly, you will not have the leisure of the philosophy: “I learn it later.” You must
master the material before the end of each class.
Course Objectives:
Our broad learning objectives for the course can be broken down into four major
categories: technical material, analysis, organizational skills, and professional
development. The technical material includes learning how to accumulate and
allocate costs, how to work specific types of problems, rules and procedures that
should be followed. Specific technical objectives for each chapter of the text are
found at the start of each chapter. Analysis includes learning formal and informal
approaches to both specific and broad classes of problems. For example, you
will be exposed to a variety of useful tips that will be helpful in solving both
academic and field work problems. Organizational skills deal with how you
organize and document your work. While you will learn to organize your work
using cost accounting problems, the skills you learn will help you in both your
professional career and personal life. Labeling is an important part of this
objective; you should practice labeling when you prepare your homework (Yes, it
takes more time, but it is well worth It.), I will constantly demonstrate it class, and
it will be part of your grade on the midterm and final. The last category of
objectives is professional development. In this category we will attempt to
introduce and polish your knowledge and skills about the accounting profession.
For example you will learn about career paths and professional certifications for
managerial accountants.
Ch. 9: Ch. 10: Ch. 9 Ch. 10:
ACG 6347
Assignments Summer, 2008 Date Reading assignment Class preparation (befor class) 13 Ed. Class preparation (befor class) 14 Ed. 12 ‐May Mon Intro. Chs. 1 & 2 Read chapters 14 ‐May Wed Ch. 3 Ch.3: 17, 20, 22, 28, 36, 37, 38, 39, 44 Ch.3: 17, 20, 22, 28, 36, 37, 38, 39, 44 19 ‐May Mon Chs. 4 & 5 Ch. 4: 19, 23, 24,25, 27, 33, 34, 37 Ch. 5: 17, 18, 20, Ch. 4: 19, 23, 24,25, 27, 30, 35, 38 Ch. 5: 17, 18, 20, 21 ‐May Wed Ch. 17 Ch. 17: 19, 20, 21, 22, 27, 28, 38, 39 Ch. 17: 19, 20, 21, 22, 27, 28, 38, 39 26 ‐May Mon Memorial Day no class 28 ‐May Wed Catch‐up and review 2 ‐Jun Mon Midterm exam 4 ‐Jun Wed Ch. 6 & 7 Ch. 6: 19, 28, 35 Ch. 7: 22, 27, 28, 37 Ch. 6: 19, 28, 35 Ch. 7: 22, 26, 27, 35 9 ‐Jun Mon Ch. 7 & 8 Ch. 8: 20, 21, 22, 23, 29, 30, 40 Ch. 8: 20, 21, 22, 23, 29, 30, 40 11 ‐Jun Wed Chs. 9 & 10 Ch. 9: qquestionsuestions Ch. 10: 16,16, 17, 18, 20, 23, 27, 28, Ch. 9 qquestionsuestions Ch. 10: 16,16, 17, 18, 20, 23, 27, 28, 16 ‐Jun Mon Chs. 11, 15, & 16 Ch. 11: 18, 19, 21, 22, 28 Ch. 15: 19, 20 Ch. 16: 16, 17, 21 Ch. 11: 18, 19, 21, 22, 28 Ch. 15: 19, 20 Ch. 16: 16, 17, 21 18 ‐Jun Wed Exam
