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Acct 1C Spr '12 Session 11AM T/RStrategic Learning Outcomes (SLO) for this class:
Identify elements of cost for a business and explain and analyze how costs are allocated and assessed for various users. Compare and contrast the cost acct system for a manufacturer, merchandiser and service firm and distinguish the differences and similarities between financial reporting and cost accounting and utilize npv and irr for evaluating the financial viability of a business decision.
Office: F51a, Hours - MTWR - 10:15AM-11AM
Telephone: (408) 864-8622
Text: "Accounting Principles" 24th ed., Cengage Publishers by Warren, et al
Note: you need the text and access to the Cengage Website - it will come with your book if you purchase it in the DeAnza bookstore, or, you can purchase it online from Cengage
Cengage Website URL for this class:
http://academic.cengage.com/login
Course Number in Cengage:
E-3UYTNWSTT4AHU
Text purchase
Students who prefer to purchase the text online (too far from campus,
etc.) you can purchase from this microsite that was set up for De Anza:
http://www.cengagebrain.com/micro/deanzaact
<http://www.cengagebrain.com/micro/deanzaact%0b>
Students can purchase INSTANT Access to CengageNow (which includes
the eBook) for 1 quarter through this site for $59.75
(same price as book plus code in the bookstore).
This does not include the print component, just access to CengageNow and
the eBook. This is the only place where they will get the
special price that was set up for DeAnza. If you go to
CengageBrain you will pay much more for electronic access
Objectives:
Managerial Accounting:
Job Order Accounting
Process Costing
Breakeven and Operating Leverage
Budgeting
Standard Costs
Generally Accepted Accounting Principles (GAAP) and Internal Control Issues
Decentralized Operations
Differential Analysis
Capital Investment Analysis, Internal Rate of Return and Net Present Value
Ethical Considerations in Accounting and Business
Exams (3) (may be changed by instructor, if needed)
Test 1 5/1 - Ch 18-20
Test 2 5/31- Ch 21-24
Test 3 6/14- Ch 25-26
Final - 6/26 at 11:30AM
all exams must be taken on the scheduled date, no exceptions, one exam is dropped
Instructor reserves right to change test/assignment dates - if that occurs, students will always be given at least two academic days notice
Homework - make a copy, turn that in and keep original:
4/17/2012 18-4A
4/24/2012 19-5A
5/1/2012 20-3A
5/15/2012 21-2A
5/22/2012 22-3A, 4A
5/29/2012 23-3A
5/29/2012 24-3A
6/7/2012 25-3A
6/12/2012 26-4A
6/26/2012 … … Final Exam … 9:15AM Tues … Comp
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