Class: Costs Applied to Business Model

Teacher –J. David Rodriguez

Email-jose.ra@sna.edu.cn

Course Description:
This semester course provides students with an introduction to Costs Applied to Business Model.
Students will learn and apply key concepts to understand how to successfully start, manage and expand a
cost model. This course focuses on the following key areas: Introduction to cost model applied to business
including different financial planning, structures and methods of cost. Introduction to principles and
techniques to prepare personal financial management including categories of expenses, personal budgets
and the corporate financial management. Personal investment decisions and marginal and absorption
costing. Measuring the risk management including marginal and absorption costing, profit and loss and
cashflow statements. Students will give presentations at the end of each quarter based on real cases of
corporations, Entrepreneurs personal projects that they have developed during the semester to demonstrate
their understanding of the core concepts and critical thinking and application of their newfound
knowledge. Not only will this course prepare students for tertiary business studies but through the focus
on critical thinking they will be empowered and better equipped to succeed in all their other areas of study.

Modules/Pacing:
1st Quarter
i. Be your own Financial Planner.
ii. Personal Financial Management - Principles and Techniques to Prepare Personal Budgets.
iii. Fundamentals of Financial Management - Time Value of Money.
iv. Personal Consumer Credit.
v. Personal Investment Decisions.
vi. Financial Reporting for Different Forms of Business Ownership.
Benchmark Exam.

2nd Quarter
vii. Financial Analysis.
viii. Application of Costing Concepts and Techniques in Decision Making.
ix. Cost Classification, Concepts and Terminology.
x. Marginal and Absorption Costing.
xi. Risk Management.
xii. Basic Ratio Analysis
Final Exam.

Major Course Texts:

Better Business Decisions Using Cost Modeling: For Procurement, Operations, and Supply Chain
Professionals. Business Expert Press; 6th edition.

Required Supplies:

1. Laptop/Tablet.
2. Course material
3. Chart Papers.
Note: The content of this syllabus is subject to change in accordance with the needs of the class and/or instructor.
Course Grading:
Student learning will be evaluated through a variety of measures, including, but not limited to formative
and summative assessments (e.g., quizzes, tests, projects, presentations, study guides, bell ringers, etc.),
independent and guided practice (homework and classwork), and active class participation (e.g.,
demonstrating on-task behaviors, active listening, contributing to class and small group discussions,
etc.).

Grading Breakdown

Assignment Weighting
Major Assessments (Exams, Benchmarks,
35%
Projects, Extensive Essays)
Minor Assessments (Quizzes, Short Presentations) 25%
Classwork (in-class writing assignments) 25%
Homework (Practice exercises vocabulary
15%
development, short writing assignments)
Total: 100%

Per the course grading policy of Suzhou North America High School (SNA), final course grades will be
calculated using the following weighted components:

Course Grading Breakdown

Quarter 1 50%
Quarter 2 50%

GPA will be calculated using the following scale. Please note weighting for honors and AP classes.

Grading Scale

GPA
% Grade Letter Grade
Regular
97-100 A+ 4.0
93-96 A 3.9
90-92 A- 3.7
87-89 B+ 3.3
83-86 B 3.0
80-82 B- 2.7
77-79 C+ 2.3
73-76 C 2.0
70-72 C- 1.7
67-69 D+ 1.3
63-66 D 1.0
60-62 D- 0.7
59 or less F 0.0

Note: The content of this syllabus is subject to change in accordance with the needs of the class and/or instructor.
Course Policies:

Assignment Completion
Turning in assignments completed and on time is the responsibility of the student! Partial credit is
possible for late work turned in within 2 days of the deadline:
 1 day late = max 70%
 2 days late = max 50%
 3 days late or more = 0%
In emergency situations, a student may submit a late assignment for full credit within a reasonable
timeframe determined by the teacher and with prior written approval from the teacher.

Absences and Missed Assignments

If you have an excused absence that keeps you from either turning in an assignment or receiving
instructions for an assignment, it is your duty to identify, complete, and turn in the missed work. Pre-
assigned work that is due on the day of absence is due the day the student returns to class. The
following are the steps that you should take to identify and understand make-up work:
1. Check the course page on the Learning Management System
2. Check the Make-up Work Folder in the classroom
3. Discuss what was covered in class with a classmate
4. Make an appointment during tutoring hours to discuss with the teacher what the student missed
during his/her absence

The student will only have as many days as he/she was absent to submit assigned work.

Plagiarism/Cheating
Please read carefully, review with your parents and sign the attached consent form regarding academic
integrity. Plagiarism and/or cheating will not be tolerated. Please review SNA’s student handbook
regarding the consequences for those involved with academic dishonesty

Note: The content of this syllabus is subject to change in accordance with the needs of the class and/or instructor.
Course Schedule for Academic Semester

Year Week Topic Weeks

Sep 01-10 1. Be your own Financial Planner 2
2. Personal Financial Management - Principles and Techniques to
Sep 13-26 2
Prepare Personal Budgets.
3. Fundamentals of Financial Management - Time Value of Money. 1
Sep 22-26
Exposition Projects / Middle Quiz
Sep 27-30 4. Personal Consumer Credit.
2
Oct 8-15
Oct 18-22 5. Personal Investment Decisions. 1
Oct 25-29 6. Financial Reporting for Different Forms of Business Ownership.
1
Nov 1-5 7. BenchMark Review
Nov 8-12 Benchmark exam 1
1st
Nov 15- 8. Financial Analysis
semester 2
26
2021
Nov 29- 9. Application of Costing Concepts and Techniques in Decision
2
Dec 10 Making.
Dec 13- 10. Cost Classification, Concepts and Terminology.
1
17 Exposition Projects / Middle Quiz
Dec 18- 11. Marginal and Absorption Costing.
1
23
Dec 29- 12. Risk Management
2
Jan 7
13. Basic Ratio Analysis
Jan 10-14 1
14. Final Exam Review
Jan 18-21 Semester 1, Final Exam 1

Note: The content of this syllabus is subject to change in accordance with the needs of the class and/or instructor.
 CLASS Syllabus Attestation
J. David Rodriguez, Sep. 2021 - Jan, 2022

DIRECTIONS: (1) Read through this statement carefully. (2) Ask your teacher questions if there
is anything you do not understand. (3) Discuss with your parents. (4) Return it to your teacher.

I have read the course description, units of study, major course texts, required supplies, course grading,
and course policies sections of this syllabus for CLASS. My signature below indicates that I understand
the requirements and policies for this course and agree to adhere to them throughout the school year and
that I have discussed the course syllabus with my parents.
Student Name: _________________________________________________________
Student Signature: _______________________________________________________

Parent Name: __________________________________________________________

Parent Signature: ________________________________________________________
Parent Phone Number: ___________________________________________________
Parent Email: ___________________________________________________________

Note: The content of this syllabus is subject to change in accordance with the needs of the class and/or instructor.
 Academic Integrity Consent Statement
Course: Costs Applied to Business Model
Teacher: J. David Rodriguez
Term: Sep. 2021- Jan, 2022

DIRECTIONS: (1) Read through this statement carefully. (2) Ask your teacher questions if there
is anything you do not understand. (3) Discuss with your parents. (4) Return it to your teacher.

I have heard the teacher's discussion of plagiarism, and I understand that I must use research conventions
to cite and clearly mark other people's ideas and words within my paper. I understand that plagiarism is
an act of intellectual dishonesty. I understand it is academically unethical and unacceptable to do any of
the following acts:
 To submit an essay written in whole or in part written by another student as if it were my own.
 To download an essay from the Internet, then quote or paraphrase from it, in whole or in part,
without acknowledging the original source.
 To restate a clever phrase verbatim from another writer without acknowledging the source.
 To paraphrase part of another writer's work without acknowledging the source.
 To reproduce the substance of another writer's argument without acknowledging the source.
 To take work originally done for one instructor's assignment and re-submit it to another teacher.
 To cheat on tests or quizzes through the use of cheat sheets, hidden notes, viewing another
student's paper, revealing the answers on my own paper to another student, through verbal or
text-based communication, sign language, or other means of storing and communicating
information, including electronic devices, recording devices, mobile telephones, headsets, and
portable computers.
 To copy another student's homework and submit the work as if it were the product of my own
labor.

I understand that the consequences for committing any of the previous acts of academic dishonesty can
include a failing grade for the assignment with no opportunity for make-up, failure in the class as a
whole, and possible removal from the school in extreme/repeat offenses. I understand that my
enrollment in this course will help me develop skills necessary for college-level coursework. Therefore,
I will not plagiarize or cheat.

I understand the academic integrity consent statement and agree to its conditions throughout the school
year.

Student Name: ______________________________________________________________

Student Signature: ____________________________________________________________

Note: The content of this syllabus is subject to change in accordance with the needs of the class and/or instructor.