Accounting & MIS 3300—Cost AccountingSpring, 2017

David E. Wallin

Contacts: Fisher 446 614-292-3291 wallin.1@osu.eduOffice Hours: 1:45pm – 2:45pm MWF and by appt.Text: Cost Accounting, 15th Edition, Horngren, Datar, and Rajan, Pearson/Prentice-HallWebsite: http://u.osu.edu/wallin.1/homepage/ MyAccountingLab.com identification: TBD. Signup starts first day of class.

This three-semester-hour course involves “basic concepts and techniques of industrial accounting, historical and standard costs, budgeting, [and] management use of cost accounting information.” This course requires far more than memorization of accounting techniques; it requires creative thinking. Students must not only learn the techniques presented in both the text and in class, they must combine them to solve new problems. The exams are designed as both a measurement tool and a learning experience. Many exam problems will be a new challenge not previously seen in class or homework. However, a thorough knowledge of homework material is as essential here as in any other class in accounting.

Attendance: Attendance is required for each of the exams. Attendance at other times is at the student's discretion. It should be noted that regular attendance is essential for optimal performance and the student is responsible for all material covered in class.

Homework/Online Assignments: There are 75 points assigned to the online component, which will consist of homework assignments. The homework for this class will be found at MyAccountingLab.com (referred to here as MAL—you may see other names used for the same site). Students are required to register and use MAL to earn these points. Most or all of the assignments are present at the website at the beginning of class; some might be added later. Since there will be more than 75 points available in MAL, one need not complete all to earn all 75 points. You cannot earn more than 75 points for the MAL component. The deadline to complete each problem will be at the website and will not be extended. Grading: There will be 475 points available in class: the 75 points described above and four, 100-point exams. All exams are 55 minutes in length and are given in the regular classroom in the regular time block. They will be focused on “new” material, but can integrate material from a previous exam’s(s’) assigned material or prerequisite courses. Students failing to take an exam at the scheduled time will receive a zero grade for that exam. In rare and unusual cases (as determined by the instructor), special arrangements may be offered to a student judged to have a valid time conflict, illness, or emergency. This in no way binds the instructor to similar arrangements with other students, since all situations are unique. Scoring changes for the first three exams will be considered only during the one-week period following its first return to the class. Scoring changes for Exam IV will not be

considered after 1 Sep 2017. Because of the storage requirement involved, graded course material not retrieved by the student prior to 1 Sep 2017 will be subject to destruction. There will be no “extra credit” opportunities or retaking of exams.

Academic Dishonesty: Academic dishonesty will not be tolerated. It is the policy of this instructor to pursue the most severe penalties available in cases of academic dishonesty. Students who open the exam prior to the announced start of the exam will lose one-minute of exam time. Students who write anything on the exam (including name) after the “stop writing” announcement (without explicit permission) will lose 5 points (above and beyond points lost in standard grading). Students continuing to write on the exam after being instructed individually to stop will lose 100 points.

Withdrawal/Incompletes: Students may withdraw from this class and receive a withdrawal grade through the last withdrawal date as determined by the University. This does not apply to individuals found guilty of academic dishonesty. A grade of “I” will be given only in extreme and unusual cases when nonacademic emergencies exist. The decision of the instructor is final in the determination of whether the conditions warrant an “I.”

Privacy: The student is entitled to complete privacy with regard to class grades. The instructor will share such information only with the student and authorized University personnel. Students will receive private emails on their grades. Private information will only be emailed to the email account provided to the instructor by the Registrar. To insure privacy, no student-specific grade information can be given out by phone or to anyone other than the student.

Class Procedures: Students are responsible for all chapters assigned (whether covered in class or not), all homework and other online work assigned, and all material covered in class and at the website. Old exams are a study aid only.

Final Grade Determination: At the end of the semester, the instructor will translate points into a final grade. All those deemed to have performed sufficiently poorly on exams will receive a failing grade regardless of points (this is not limited to total points earned, but also relates to timing and topics). For those receiving a passing grade, the translation will always have the following characteristics. Students who score the same number of (total) points as you will receive the same grade as you. Those scoring more points will get the same or a higher grade. Those scoring fewer points will get the same or lower grade. The grade assigned will reflect your performance relative to others and without regard to the percentage of total points earned.

The ex ante approximate translation of points to grade is:

Grade Class StandingA Top 18 %A- Next 9%B+ Next 9%B Next 26%B- Next 6%

C+ Next 6%C Next 16%C- Next 3%

D+ or less Lowest 7%The tentative schedule appears next. Note, Chapter 17 is assigned under MAL. It will not be covered (except maybe briefly) in class. It will not appear in Exams I, II, or III. It may appear in Exam IV. More guidance on this will be provided later.

ALL EXAMS IN REGULAR CLASSROOM AND AT REGULAR TIME.

Date MWF ChaptersJanuary 9 M Ch 1

11 W Ch 213 F Ch 3

January 16 M MLK Day18 W Ch 320 F Ch 423 M Ch 425 W Ch 4/Ch 527 F Ch 530 M Ch 5/Ch 6

February 1 W Ch 63 F Ch 6

February 6 M Exam I8 W Ch 7

10 F Ch 713 M Ch 815 W Ch 817 F Ch 820 M Ch 922 W Ch 924 F Ch 927 M Ch 10

March 1 W Ch 103 F Ch 10

March 6 M Exam II8 W Ch 11

10 F Ch 1113 to 17 Spring Break

20 M Ch 1122 W Ch 1124 F Ch 1327 M Ch 1529 W Ch 15

31 F Ch 16April 3 M Ch 16

5 W Ch 167 F TBA

April 10 M Exam III12 W Ch 2114 F Ch 2117 M Ch 2219 W Ch 22/Ch 2321 F Ch 23

April 24 M Exam IV

ALL EXAMS IN REGULAR CLASSROOM AND AT REGULAR TIME.