Southern Utah University

Course Syllabus

Southern Utah University
Southern Utah University
Spring Semester 2026

Advanced Cost Accounting (Online)

ACCT 6320-70I

Course: ACCT 6320-70I
Credits: 3
Term: Spring Semester 2026
Department: ACFN
CRN: 10283

Course Description

Topics include balanced scorecard, cost allocation, profitability analysis, process costing, quality, theory of constraints, capital budgeting, transfer pricing, and performance measurement. (Spring, Summer) [Graded (Standard Letter)] Registration Restriction(s): Macc or MBA majors only

Required Texts

Srikant M. Datar and Madhav V. Rajan. Published 2025. Copyright 2025. Horngren’s Cost Accounting, A Managerial Emphasis. 18th. E-book. Inclusive Access. ISBN-13: 978-0-13-533773-8. Access this e-book from “VitalSource Course Materials” in the first module in Canvas.

Learning Outcomes

Objectives include the abilities and knowledge areas listed below. To accomplish the objectives, excellence, perseverance, integrity, and kaizen are expected. Excellence without perseverance is unlikely; Excellence without integrity is impossible.  With hard work from you, and proper feedback from your instructor, the quality of your work should improve, a concept that the Japanese call “kaizen”, meaning continuous improvement in small steps. Rubrics for assessing outcomes are available in Canvas.
University core abilities. Outcomes: Assessment
1. Communication. Communicate accounting information clearly and concisely in essays and a formal presentation using the Giving Voice to Values method: Essay, memos, and a presentation
2. Quantitative literacy. Solve quantitative accounting problems correctly and completely: Homework
3. Personal and Professional Responsibility. Describe and analyze ethical issues clearly and concisely in essays and a formal presentation: Essay, memos, and a presentation
4. Critical Thinking. Teamwork Interact with others to complete selected assignments: Collaborative assignments
Graduate abilities. Outcomes: Assessment
1. Communicate effectively. Communicate accounting information clearly and concisely in essays and a formal presentation: Essay and a presentation
2. Develop skills in computers, analysis, and critical thinking: Solve quantitative accounting problems correctly and completely using Excel: Homework
3. Develop skills in ethical decision-making: Describe and analyze ethical issues clearly and concisely in essays and a formal presentation: Essay, memos, and a presentation
Knowledge areas. Outcomes: Assessment
1. The balanced scorecard. Describe the theory and content of the balanced scorecard: Chapter 13, Case Study, Quiz1 
2. Customer profitability analysis. Prepare at least one customer profitability analysis: Chapter 15, Quiz1
3. Indirect cost allocation, including service department cost allocation, and joint cost allocation. Describe the purposes and methods of indirect cost allocation, use the reciprocal method to allocate service department costs, and explain why joint costs are irrelevant in a sell-or-process further decision: Chapters 14-17, Supplemental Problem on Reciprocal Method, Quiz1
4. Process costing, including accounting for spoilage and rework. Use the weighted-average and FIFO methods of process costing to cases with spoilage and rework: Chapters 18-19, Supplemental problem on Process Costing, Quiz2
5. The cost of quality. Describe the theory and format of the Cost of Quality Report: Chapter 20, Quiz2
6. Theory of constraints. Apply measures used in the theory of constraints and critically evaluate its role in cost accounting: Chapter 21, Quiz3
7. Inventory management, Just-in-Time (JIT) purchasing, and back-flush costing Use the Economic Order Quantity (EOQ) model, appropriately classify costs for use in the model, identify the model’s assumptions, and use back-flush costing to record transactions in a JIT production environment: Chapter 21, Quiz3
8. Capital budgeting, including capital rationing Apply discounted cash flow techniques to a capital rationing problem using 0-1 linear programming, make appropriate adjustments for taxes and inflation, and evaluate the sensitivity of the solution to key assumptions using Solver: Chapter 22, Supplemental problem on Capital Rationing, Quiz3
9. Transfer pricing Explain the purposes of transfer pricing and calculate transfer prices using market-based and cost-based methods: Chapter 23, Quiz3
10. Performance measurement Use Return on Investment (ROI) and Economic Value Added (EVA) to compare performance across divisions: Chapter 24, Quiz3

Course Requirements

Due dates.  Assignments include homework, tests, and essays. Assignments are due by the deadlines listed in the Schedule of Assignments. Assignments turned in late may receive zero points, depending on the circumstances. No assignments will be accepted after the last day of class. Assignments may be completed early. Each test opens one week before the due date and closes on the due date.

Grading. Your grade is based on the percentage of total points earned from assignments where: 0-72%=F, 73-79%=C, 80-89%=B, and 90-100%= A. Assignments are graded on content and style. Elements of content include accuracy, completeness, and difficulty. For details, see the grading rubric in Canvas for each assignment. Elements of style include spelling, grammar, punctuation, and format. Consistent with kaizen, and at the discretion of the instructor, you may revise and resubmit selected assignments (not tests) based on the feedback provided in the comments box for each assignment. For policies regarding incomplete or withdrawal, refer to the current university catalog.

Problems (113 points). Problems consists of assigned homework problems at the end of each chapter in the textbook (labeled as HW13, HW14, …, HW24), three supplemental problems, and a case study. The supplemental problems are open-book work-out problems on selected topics. The case study is on the balanced scorecard.  To develop your communication skills, the supplemental problems and case study require you to write short essays that explain what the numbers mean to a manager. Submit solutions to the supplemental problems and case study to Canvas. I have provided spreadsheet solutions to all problems. To avoid relying too much on my work, try "paraphrasing" my work, where you study my solution, and then prepare your solution from scratch on a blank spreadsheet. For details on how your solutions are graded, see the grading rubric in Canvas. For feedback see the grading rubrics and comments boxes. Use the feedback to strengthen your knowledge of the topics in the quizzes.

Tests and surveys (220 points). Tests include a Syllabus Quiz (SQ), a Practice/Pop Quiz (PQ) on each chapter, a quiz on Academic Integrity (AIQ), and three quizzes (Quiz1, Quiz2, and Quiz3) on selected chapters. The SQ, PQ, and AIQ are open-book. Quiz1, Quiz2, and Quiz3 are closed-book, closed-notes, multiple-choice, individual-effort, and may use a remote proctoring service that you access within Canvas. Complete the tests and surveys from Canvas from any computer with access to Canvas. Use the Google Chrome web browser to take the tests. You may use a spreadsheet during the tests, but it needs to be blank. You may use scratch paper, and a hand calculator. Each test opens a few days before its due date. See “Tips for Tests” in Canvas for more details.

Essay and a Presentation (40 points).  Prepare one essay (Essay1) and one formal presentation (Pres1).  For details, see the Assignments tool in Canvas. Submit your essays to Canvas. For feedback see the grading rubrics and comment boxes. Use the feedback to improve your writing skills.

Course Assessment Survey (2 points).
This end-of-course anonymous survey asks your opinion about course objectives and suggestions on how to improve this course.  I value your feedback and use it to improve the course. If you complete it in good faith, you will receive full credit.

Policies
Honor Code. To promote a culture of academic integrity in the School of Business, faculty and students pledge to not “lie, steal, cheat, or tolerate those who do.” In addition, the School of Business defines academic integrity to include five core values: honesty, trust, respect, fairness, and moral courage. A link to the School’s honor system is on the course home page in Canvas. Using artificial intelligence, Chegg, Course Hero, ChatGPT, or similar companies to do your assignments is prohibited.

Assignment Pledge. For Quizzes 1, 2, and 3, you will be asked to sign the following assignment pledge: "I pledge on my honor that I have not given or received any unauthorized assistance on this quiz. If you don't agree to sign this pledge then please contact the instructor and do not take the quizzes.

Plagiarism.
All assignments that require a written response must be in your own words. Plagiarism may result in a failing grade for the course or worse if it is a second offense. Plagiarism includes “(1) failing to cite quotations and borrowed ideas, (2) failing to enclose borrowed language in quotation marks, and (3) failing to put summaries and paraphrases in your own words” (Hacker 2011: 502). As a control against plagiarism, your written assignments will be submitted to Unicheck, software that identify papers containing unoriginal material.

Other Policies. See https://www.suu.edu/academics/provost/pdf/statements-required-in-course-syllabi.pdf.

Course Outline

Module0
7 Jan 
Read the Syllabus.
 Complete the Syllabus Quiz, and the First (Commenced) Attendance Quiz
 Watch the video, “Excellence and Academic Integrity”, and take the quiz at the end of the video
Module1
11 Jan 
13 Strategy – the balanced scorecard 
Submit HW13 (P13-19,20)
 Submit Tri-Cities Bank – A Balanced Scorecard Case to Canvas
 Complete PQ13 on Canvas. 
Module2
18 Jan
 Read Chapter 14 Pricing decisions and cost management
 Submit HW14 (P14-17,19)
 Complete PQ14 on Canvas
Module3
25 Jan 
Read Chapter 15 Cost allocation – customer profitability analysis
 Submit HW15 (P15-20,30)
 Complete PQ15 on Canvas
Module4
1 Feb
 Read Chapter 16 Allocation of support department costs/revenue
Submit HW16 (P16-21,22)
 Complete PQ16 on Canvas
 Submit Supplemental Problem on the Reciprocal Method to Canvas
Module5
8 Feb
 Submit Essay 1 to Canvas
 Complete Quiz 1 on Canvas (Chapters 13-16).
Second Set of Assignments
Module6
15 Feb 
Read Chapter 17 Cost allocation – joint products 
Submit HW17 (P17-21,35)
 Complete PQ17 on Canvas
Module7
22 Feb 
Read Chapter 18 Process Costing
 Submit HW18 (P18-36,38)
 Complete PQ18 on Canvas
Module8
1Mar 
Read Chapter 19 Spoilage, rework and scrap
 Submit HW19 (P19-29,30)
 Complete PQ19 on Canvas
Module9
8 Mar
 Read Chapter 20 Balanced scorecard – quality and time
Submit HW20 (P20-17,19)
 Giving Voice to Values presentation Submit the Power Point file to Canvas
 Complete PQ20 on Canvas
Module10
16Mar 
Submit Supplemental Problem on Process Costing to Canvas.
 Submit formal presentation (Pres1) to Canvas.
 Complete Quiz 2 on Canvas (Chapters 17-20).
Third Set of Assignments
Module11
22 Mar 
Read Chapter 21 Inventory management, JIT, back-flush costing
 Submit HW21 (P21-23,24)
 Complete PQ21 on Canvas
Module12
29 Mar 22 Capital budgeting and cost analysis
 Submit HW22 (P22-25,41)
 Complete PQ22 on Canvas
Module13
5 Apr 
Read Chapter 23 Transfer pricing
 Submit HW23 (P23-17,21)
 Complete PQ23 on Canvas
Module14
12Apr
 Read Chapter 24 Performance measurement
 Submit HW24 (P24-29,38)
 Complete PQ24 on Canvas
 Submit Supplemental Problem on Capital Rationing to Canvas.
Module15
19Apr 
Complete Quiz 3 in Canvas (Chapters 21-24).
 Complete anonymous end-of-course assessment in Canvas.

Instructor's policies on late assignments and/or makeup work

Assignments include homework, tests, and essays. Assignments are due by the deadlines listed in the Schedule of Assignments. Assignments turned in late may receive zero points, depending on the circumstances. No assignments will be accepted after the last day of class. Assignments may be completed early. Each test opens one week before the due date and closes on the due date.

Attendance Policy

This is an online course. Zoom meetings may be used to review and answer questions.

Course Fees

There are no course-specific fees.

ADA Statement

Students with medical, psychological, learning, or other disabilities desiring academic adjustments, accommodations, or auxiliary aids will need to contact the Disability Resource Center, located in Room 206F of the Sharwan Smith Center or by phone at (435) 865-8042. The Disability Resource Center determines eligibility for and authorizes the provision of services.

If your instructor requires attendance, you may need to seek an ADA accommodation to request an exception to this attendance policy. Please contact the Disability Resource Center to determine what, if any, ADA accommodations are reasonable and appropriate.

Academic Credit

According to the federal definition of a Carnegie credit hour: A credit hour of work is the equivalent of approximately 60 minutes of class time or independent study work. A minimum of 45 hours of work by each student is required for each unit of credit. Credit is earned only when course requirements are met. One (1) credit hour is equivalent to 15 contact hours of lecture, discussion, testing, evaluation, or seminar, as well as 30 hours of student homework. An equivalent amount of work is expected for laboratory work, internships, practica, studio, and other academic work leading to the awarding of credit hours. Credit granted for individual courses, labs, or studio classes ranges from 0.5 to 15 credit hours per semester.

Academic Freedom

SUU is operated for the common good of the greater community it serves. The common good depends upon the free search for truth and its free exposition. Academic Freedom is the right of faculty to study, discuss, investigate, teach, and publish. Academic Freedom is essential to these purposes and applies to both teaching and research.

Academic Freedom in the realm of teaching is fundamental for the protection of the rights of the faculty member and of you, the student, with respect to the free pursuit of learning and discovery. Faculty members possess the right to full freedom in the classroom in discussing their subjects. They may present any controversial material relevant to their courses and their intended learning outcomes, but they shall take care not to introduce into their teaching controversial materials which have no relation to the subject being taught or the intended learning outcomes for the course.

As such, students enrolled in any course at SUU may encounter topics, perspectives, and ideas that are unfamiliar or controversial, with the educational intent of providing a meaningful learning environment that fosters your growth and development. These parameters related to Academic Freedom are included in SUU Policy 6.6.

Academic Misconduct

Scholastic honesty is expected of all students. Dishonesty will not be tolerated and will be prosecuted to the fullest extent (see SUU Policy 6.33). You are expected to have read and understood the current SUU student conduct code (SUU Policy 11.2) regarding student responsibilities and rights, the intellectual property policy (SUU Policy 5.52), information about procedures, and what constitutes acceptable behavior.

Please Note: The use of websites or services that sell essays is a violation of these policies; likewise, the use of websites or services that provide answers to assignments, quizzes, or tests is also a violation of these policies. Regarding the use of Generative Artificial Intelligence (AI), you should check with your individual course instructor.

Emergency Management Statement

In case of an emergency, the University's Emergency Notification System (ENS) will be activated. Students are encouraged to maintain updated contact information using the link on the homepage of the mySUU portal. In addition, students are encouraged to familiarize themselves with the Emergency Response Protocols posted in each classroom. Detailed information about the University's emergency management plan can be found at https://www.suu.edu/emergency.

HEOA Compliance Statement

For a full set of Higher Education Opportunity Act (HEOA) compliance statements, please visit https://www.suu.edu/heoa. The sharing of copyrighted material through peer-to-peer (P2P) file sharing, except as provided under U.S. copyright law, is prohibited by law; additional information can be found at https://my.suu.edu/help/article/1096/heoa-compliance-plan.

You are also expected to comply with policies regarding intellectual property (SUU Policy 5.52) and copyright (SUU Policy 5.54).

Mandatory Reporting

University policy (SUU Policy 5.60) requires instructors to report disclosures received from students that indicate they have been subjected to sexual misconduct/harassment. The University defines sexual harassment consistent with Federal Regulations (34 C.F.R. Part 106, Subpart D) to include quid pro quo, hostile environment harassment, sexual assault, dating violence, domestic violence, and stalking. When students communicate this information to an instructor in-person, by email, or within writing assignments, the instructor will report that to the Title IX Coordinator to ensure students receive support from the Title IX Office. A reporting form is available at https://cm.maxient.com/reportingform.php?SouthernUtahUniv

Non-Discrimination Statement

SUU is committed to fostering an inclusive community of lifelong learners and believes our university's encompassing of different views, beliefs, and identities makes us stronger, more innovative, and better prepared for the global society.

SUU does not discriminate on the basis of race, religion, color, national origin, citizenship, sex (including sex discrimination and sexual harassment), sexual orientation, gender identity, age, ancestry, disability status, pregnancy, pregnancy-related conditions, genetic information, military status, veteran status, or other bases protected by applicable law in employment, treatment, admission, access to educational programs and activities, or other University benefits or services.

SUU strives to cultivate a campus environment that encourages freedom of expression from diverse viewpoints. We encourage all to dialogue within a spirit of respect, civility, and decency.

For additional information on non-discrimination, please see SUU Policy 5.27 and/or visit https://www.suu.edu/nondiscrimination.

Pregnancy

Students who are or become pregnant during this course may receive reasonable modifications to facilitate continued access and participation in the course. Pregnancy and related conditions are broadly defined to include pregnancy, childbirth, termination of pregnancy, lactation, related medical conditions, and recovery. To obtain reasonable modifications, please make a request to title9@suu.edu. To learn more visit: https://www.suu.edu/titleix/pregnancy.html.

Disclaimer Statement

Information contained in this syllabus, other than the grading, late assignments, makeup work, and attendance policies, may be subject to change with advance notice, as deemed appropriate by the instructor.