FOSTER SCHOOL of BUSINESS

* University of

Washington
Accounting311MANAGERIAL(COST)ACCOUNTINGSummer2010
SectionA:BLM203,M&W,10:2011:50am
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Instructor: LarryL.DuCharme,Ph.D.
Office:M259
Officehours: M&W(2:003:00pm)andbymutualarrangement.
Officephone:5438194/5434368;Homephone:(425)6403025;email:lducharm@u.washington.edu

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TEXT:CostAccounting(13thed.)byHorngren,Datar,Foster,Rajan,&Ittner2009,PrenticeHall.
ClassSchedule:

DATE
Day

Chapter

Questions/Exercises/Problems

06/21 M IntroductiontoCourse/Ch.1
1:1,2,5,14,29
06/23 W 2,3CostTerms/CVP
2:4,10,20,22,23,29,30,37
3:8,16,17,23,24,25,35,47,48
06/28
06/30

M
W

10 CostBehavior
11 Relevance&DecisionProcess

10:1,17,18,19,20,23,39
11:23,28,31,34,35StarttheBufordCase

07/05
07/07

M
W

BangBang4thofJulyHOLIDAY
4 JobCosting

4:16,21,33,34,35

07/12
07/14

M
W

5 ABC/ABM
17ProcessCosting(skippg.612614)
andchapter18,onlypages638640

07/19
07/21

M
W

MIDTERMEXAM
6 MasterBudget&ResponsibilityAcctg
7 Flex.Budgets:Var.&MgmtControl

ReadChapter6
7:18,19,20,23,39BufordCaseDue

07/26
07/28

M
W

8 Flex.BudgetsII:Overhead
9 AlternativeInventoryCostingMethods

8:16,17,21,27,29,39HandoutBoeingcase
9:18(assumeFIFO),19,21,25,26,29

08/02
08/04

M
W

15 CostAllocation:SupportDepartments
16 CostAllocation:Joint&ByProducts

15:9,19,20,24,32
16:16,21,22,29,32

08/09
08/11

M
W

16 Finishchapter16andstartchapter14
14 Revenues&Rev.Variances(focus515523) 14:22,23,34,35Caseduebeginningofclass

08/16
08/18

M
W

22 ControlSys.,TransferPrice,Multinational
FINALEXAM.(materialafterthemidterm)

5:16,27,34,36,39
17:19,20,35,38

22:21,22,27,32,34

Hungaryformore?Thendo:Chapter13,BalancedScorecard;13:16,17,20,21,35
Chapter23,PerformanceMeasurement&Compensation;23:16,20,21,35,36

Coursematerials:Textisavailableinthebookstore.
SolutionPacket(optional)ontheclasswebsite.
[FullsolutionmanualisonreserveintheBusinessLibrary.]

FOSTER SCHOOL of BUSINESS

* University of

Washington
ClassNotes(optional)areonmyWebsite(freetoyou)
Iwillfrequentlyleavemessagesforstudentslinkedtomywebpage:

http://faculty.washington.edu/lducharm/classes311.htm

Accounting311Summer2010page3

CourseOverview
Inadditiontoprovidingdatausedtocostproductsandservices,costaccountingprovidesdatato
managersforplanningandcontrol.Increasingly,costaccountantsareresponsibleformaking
decisionsinsteadofsimplybeingdataproviders.Costaccountingisamanagerialtoolusedfor
businessstrategyandimplementation.Thiscourseshouldprovideyouwiththeconceptsand
toolsneededtocompute,interpret,andanalyzecostinformationfordecisionmaking.
CourseGrade
Yourfinalgradewillbebasedon:caseanalysis,midtermandfinalexam.Thereare360points
availableforthecourse.Thepointbreakdownisasfollows:
pts.
%oftotal
BoeingCase
30
8.3%
BufordCase
50
13.9%
MidtermExam. 140
38.9%
FinalExam.
140
38.9%
360
100%
Youmaybringasingle8.5by11sheetofnotes,onesideonly,tothemidtermexamandtwo
suchpagestothefinalexam.Allnotesmustbehandwrittenoroffofyourcomputer(no
photocopyingallowed).Theexamswillcovertheassignedproblems,textreadings,andlecture
material.Thefinalexamisquitechallenging.DONOTwaituntiltheendofthequartertostudy
forit!
Yourgradeforthecoursewillbedeterminedbythetotalpointsthatyouaccumulateduringthe
quarter.Nomakeupexamswillbegiven.Ifyouareunabletotakethemidtermexambecause
ofapreapprovedlegitimatereason,thescorereceivedonthefinalwillreplacethemissedexam.
ClassProcedures
Inclass,Iwillgooversomeinclassexamples,askyouquestions,answerquestions,andlecture
onrelatedmaterial.Wewillgoovermostofthekeyissuesinthetext.However,itisimpossible
(inclass)tocoveralloftheimportantissuescontainedinthetext.Therefore,itisabsolutely
essentialthatyou:
1.studytheassignedreadingandsolvetheassignedproblemsbeforecomingtoclass,and
2.cometoclassreadytodiscusstheassignedmaterial.
Homeworkwillnotbecollected.Itisyourresponsibilitytodoyourhomeworkassignments.From
pastexperience,Ihavefoundthatifyoudonotdoyourhomework,youwillnotdowellinthis
course.Theexamsarebasedonlectureandhomeworkmaterial.Ihaveattemptedtoassignthe
minimumnumberofproblemsforyourhomework.However,theproblemsassignedwillrequire
significanttime/effortonyourpart.Youshouldworktheassignedproblemsuntilyoucandothem
easily.Donotlookatthesolutionsuntilyouhavemadeanhonestefforttosolvetheproblems.If
yoursolutionisdifferentfromthesolutionprovided,thenresolvethedifferences.Remember,for
someproblemsthereisnoonerightanswer.Iencourageyoutoworkadditionalproblems.Iwill
provideyouwiththesolutionsandbeavailabletodiscusstheproblemswithyou.
Ihaveposted(ontheclasswebsite)chapterquizzes.Pleasemakesuretodiscussanyquestionsthat
youmayhaveaboutthequizzeswithme.
Pleaseformastudygroup.Thiswillhelpyoutoexcelinyourschoolworkandsubsequentbusiness
life/career.

Accounting311Summer2010page4

Academic Honesty
As a student in Accounting 311 you acknowledge that you are a member of a learning community in
the Foster School of Business that is committed to the highest academic standards. As a member of
this community, you agree to uphold the fundamental standards of honesty, respect, and integrity,
and you accept the responsibility to encourage others to adhere to these standards.
Office Hours / Meeting times
If you have questions about anything in the course, career, other concerns, or just want to chat,
please stop by my office during office hours or contact me to arrange a meeting. I am around
campus many hours each week. If my office door is open, then I am available to see you.

Procrastinationislikeacreditcard:itsalotoffununtilyougetthebill.ChristopherParker

GoodluckLarry
ver.:June21,2010