ACCOUNTING 4214

Cost Accounting, Spr 2015

Instructor: Robert M. Brown

Office: 3102 Pamplin

Phone: 231-5869
Office hours:9:30-10:45 T, Th
1:30-2:30 W

Email: moren@vt.edu
Text:
Lanen, Anderson, Maher: Fundamentals of Cost Accounting 4 th edition
The text will be supplemented by items posted on Scholar
Objectives:
Develop an understanding of the role of accounting in the management process, a basic
understanding of cost accounting systems, a basic understanding of cost behavior, an
understanding of alternative costing methods, and the usefulness of costs involved in nonroutine Decision-making.

Honor Code:
The honor code will be strictly enforced in this course. All assignments will be considered
graded work, unless otherwise noted. All aspects of your course work are covered by the
honor system. Any suspected violations of the honor code will be promptly reported to the
honor system. Honesty in your academic work will develop into professional integrity. The
faculty and students of Virginia Tech will not tolerate any form of academic dishonesty.
Grading Policy:
Final grades are assigned on a 10% range and +,- grades given.
Weight of graded material:
Exam I
25%
Exam II
26%
Final
27%
Quizzes & Homework
22%

Class
Dates
20-Jan-15

Tentative Course Outline

10-Feb-15

Chapter 1 Info for Decision Making

Chapter 2 Cost Concepts and Behavior
Chapter 2 Cost Concepts and Behavior
Business Horizons
Chapter 3 Cost Volume Profit
Chapter 3 Cost Volume Profit
Chapter 4 Cost Analysis and Dec Making

12-Feb-15

Chapter 4 Cost Analysis and Dec Making

22-Jan-15
27-Jan-15
29-Jan-15
3-Feb-15
5-Feb-15

Homework
1-21, 1-23, 1-25, 1-31, 1-39
2-23, 2-28, 2-31, 2-34
2-36, 2-42, 2-52,2-53, 2-63
3-22, 3-30, 3-32, 3-35, 3-36
3-50, 3-54, Hewtex, Col
Hospital
4-33, 4-35, 4-38, 4-41, 4-42
1

17-Feb-15
19-Feb-15
24-Feb-15
26-Feb-15
3-Mar-15
5-Mar-15
10-Mar-15
12-Mar-15
17-Mar-15
19-Mar-15
24-Mar-15
26-Mar-15
31-Mar-15
2-Apr-15
7-Apr-15
9-Apr-15
14-Apr-15
16-Apr-15
21-Apr-15
23-Apr-15
28-Aprc-15
30-Apr-15
5-May-15
7-May-15
-May-15

Chapter 5 Cost Estimation

Chapter 5 Cost Estimation
Chapter 7 Job Costing
Chapter 7 Job Costing
Review and Catch up
Exam I
6:00 p.m.
Spring Break
Spring Break
Review for EXAM I Again
Chapter 8 Process Costing
Chapter 8 Process Costing
Chapter 8 Process Costing & Chap 9 ABC
Chapter 11 Serv Dept & JC Cost Alloc
Chapter 11 - Serv Dept & JC Cost Alloc
Review and Catch up
Exam II 6:00 P.M.
Chapter 13 Budgeting
Chapter 16 Variance Analysis
Chapter 16 Variance Analysis
Chapter 12, Notes
Chapter 14 Business Unit Performance, Notes
Chapter 15 Transfer Pricing
Review
Reading Day
Exam

4-45, 4-50, 4-54, 4-57

5-26, 5-30, 5-36, 5-37
5-43, 5-49, 5-50, Party Time
7-19, 7-21, 7-24
7-27, 7-28, 7-41, 7-42

8-18, 8-198-24, 8-25, 8-26, 827, 28, 29

Aargon, 8-42, 8-44
9-23, 9-27, 9-29
11-23, 11- 25, 28
11-30, 11-38, 11-39, 11-58
11-60, 11-62
13-20, 13-45, ThingOne
13-47, 13-48, Itami
16-28, 16-29, 16-30, 16-37
16-38, 16-53, 16-51
12-19, 12-23, 12-25, 12-31,
14-21, 14-24, 25, 26, 14-39, 40
15-17, 15-26, 27, 15-30, 15-35