COURSE SYLLABUS FOR COST ACCOUNTING ACCT 1303
Spring 1997
Instructor: Betsy Matz
Office: 235 Swarts Hall
Office Hours: Posted by my office, other times by accident or appointment
Telephone: 362-7639
Prerequisite: ACCT 0201 and ACCT 0202
TEXT: COST ACCOUNTING by Barfield, Raiborn and Kinney
2nd Edition
COURSE: Cost accounting provides an in-depth study of accounting in the
manufacturing environment. The three elements of cost will be examined in both
a job order and process costing firms, with particular emphasis placed on
modern manufacturing environments.
GRADING POLICY: 1. Attendance. No credit will be given for
class attendance. However, students are
strongly encouraged to attend all classes.
2. Homework. Homework problems will be
collected randomly. Full credit will be
given for any legitimate attempt. No homework
will be accepted late.
3. There will be two in class exams and a
final examination. Students who must, for
legitimate reasons, miss one of the exams may
make it up. However, the make-up exam may be
different in format and content than the
missed exam.
4. Class participation may improve your
final grade for those on the borderline.
5. Outside readings will be assigned and will be
included on the examinations.
6. There will be three computer problems
assigned. These will be due one week after
they are assigned. These problems will be
completed using a spreadsheet package.
7. There will be three writing assignments.
These writing assignments are designed to
improve the student's writing ability and to
enhance the student's mastery of the
accounting material presented.
8. All students are required to obtain an e-mail
account. There will be opportunities to earn
additional points through e-mail communications.
In addition students may communicate with the
instructor using e-mail.
POINTS
Attendance 0
Homework and computer 125
Writing assignments 75
Hourly Exams (100 each) 200
Final Examination 100
Total 500
A = 465 - 500
A- = 450 - 464
B+ = 435 - 449
B = 415 - 434
B- = 400 - 414
C+ = 385 - 399
C = 365 - 384
C- = 350 - 364
D = 300 - 349
F = below 300
All homework and exams are to be done in pencil. Your homework will not be
graded on neatness, but if I can't read it, you don't get credit.