Cost Accounting COURSE SYLLABUS
Course Code:	ACC 205
Instructor:	Richard Vogel richardvogel@forrestcollege.edu
Course Schedule:	This course meets at 8:30 am – 10:00 am on Monday & Wednesday from June 30 to September 10, 2008
Credit Hours:	4.5 Credit hours awarded upon successful completion of course requirements
Text:	College Accounting, 7^th edition, Brock, Herrington, Ramey. McGraw-Hill, 2007
Course Description:	This course provides a practical knowledge of Cost Accounting Systems and Procedures. It will prepare students for many of the employment opportunities available in Cost Accounting or to use its applications in a variety of other business careers. The LIRN project subject: How Cost Accounting data shapes management decision making.
Course Objectives:	Upon completion of this course, the student will be familiar with the following objectives: Understand the nature and purpose of Cost Accounting. The Student will gain exposure to job order and process cost accounting, budgeting, standard costs, direct costs, non-manufacturing costs, and management decision making tools based on cost accounting summaries.
Prerequisite:	ACC 100 and ACC 120
Instruction Method:	Lectures, LIRN research assignment, Class discussion, Homework, Personal reflection, and Exams.
Grading:	Basis for determination of the final grade: Attendance ..................................................................................................... 10% Class Participation ......................................................................................... 10% LIRN Presentation .......................................................................................... 20% Cumulative Test 1 .......................................................................................... 20% Cumulative Test 2 .......................................................................................... 20% Cumulative Test 3 .......................................................................................... 20% Grading Scale: A = 90-100 B = 80-89 C = 70-79 D = 60-69 F = Below 60
Attendance:	Regular attendance is required. If you must miss a class, get in touch with the instructor one (1) hour before the class meeting, via e-mail. Otherwise, this will be counted as an unexcused absence. It will be your responsibility to complete missed class assignments. You always miss something important when you cannot attend a class. · If you attend the entire class meeting, you receive one (1) point. · If you have an excused absence, you receive ½ of a point. · If you have an unexcused absence, no attendance credit (0) will be given.
Make-up work:	Make-up tests are at the discretion of the Instructor. If a cumulative test is missed, it must be completed within seven (7) days of original test. Final exam must be completed within 24 hours of original exam. Otherwise, a zero (0) will be recorded for the grade.
Academic Dishonesty	Plagiarism and cheating are serious offenses and may be punished by failure on exam, or homework or failure of the course, and/or suspension /expulsion from the college.
Resources	The College has adequate resources to assist students in researching projects (i.e. books, magazines, newspapers, Internet, LIRN).
Changes	In accordance with the policy of the College, your instructor has the right to change the syllabus in a manner that he/she feels necessary in order to better accomplish the goal(s) of this course.