This course covers cost accumulation systems used in service, merchandising, and manufacturing organizations, including job order costing, process costing, activity-based costing, and standard costing. The course also covers concepts and procedures to analyze cost accounting data for planning and control purposes, such as cost-volume-profit analysis and variance analysis, and the use and communication of accounting information in selected business decisions, such as pricing, product-mix, special orders, and outsourcing.

• Srikant M. Datar and Madhav V. Rajan, Horngren's Cost Accounting: A Managerial Emphasis, 18th edition, Inclusive Access.
• Reliable access to Canvas, Microsoft Excel, and Microsoft Word. Pearson's online homework system will not be used.
• A calculator and the ability to create, save, and submit native Excel and Word files.

Skills (Abilities)

• Communication. Communicate accounting issues in written assignments. Communicate ethical and accounting issues in oral assignments, including using Giving Voice to Values.
• Quantitative literacy, including skills in computers and analysis. Correctly solve quantitative accounting homework assignments in Excel. Correctly solve supplemental problems in Excel.
• Ethical reasoning and critical thought. Evaluate at least one ethical issue in accounting. Use the IMA Statement of Ethical Professional Practice to resolve an ethical issue.
• Lifelong learning. Find and integrate scholarly sources in supplemental problems and discussions. Follow proper style guidelines.
• Teamwork. Interact with classmates and the instructor on selected assignments. Make thoughtful and courteous comments in discussions.

Knowledge Areas

• Cost terminology. Differentiate between inventoriable and period costs. Describe the concept of different costs for different purposes.
• Stochastic cost-volume-profit analysis. Determine the probability of breaking even for a single-product company. Determine the probability of breaking even for a multi-product company.
• Cost estimation. Use multiple-regression analysis and learning curve theory to estimate overhead cost. Critically evaluate the assumptions of regression analysis and learning curve theory.
• Job costing. Track the flow of costs in a job-costing system. Account for over- or underapplied overhead using alternative methods.
• Activity-based costing. Determine the cost of products using ABC. Determine the cost of services using ABC.
• Master budgeting. Prepare production, purchases, and cash budgets. Explain kaizen and activity-based budgeting.
• Flexible budgeting and control. Explain the purpose of flexible budgeting. Compute the eight cost variances in standard costing.
• Variable and absorption costing. Compute income using variable and absorption costing. Reconcile differences between variable and absorption costing. Compute break-even under variable and absorption costing.
• Relevant costing and linear programming. Differentiate relevant and irrelevant costs in a special-order problem. Determine product mix using linear programming.

Grades are based on demonstrated achievement of the learning outcomes through quantitative work, examinations, professional communication, ethical analysis, and participation. The course uses the following 1,000-point structure.

Major Course Requirements

• Homework (110 points). Eleven chapter homework assignments develop foundational quantitative skills. Submit solutions as native Excel workbooks. Homework should be independently prepared unless an assignment explicitly authorizes collaboration.
• Supplemental problems (330 points). Eleven integrated problems combine Excel analysis, judgment, and professional communication. Most require a clearly labeled spreadsheet and a concise memo or other management deliverable.
• Exams (300 points). Exam 1, Exam 2, and Exam 3 are each worth 100 points. Exam instructions will identify authorized resources, timing, and submission requirements.
• Essays (100 points). Two essays develop ethical reasoning, evidence-based writing, and professional communication. Assignment instructions and rubrics are provided in Canvas.
• GVV 2 Presentation (50 points). One presentation requires students to communicate a principled and practical response to an ethical challenge using the Giving Voice to Values approach.
• Module quizzes (70 points). Module 1 Quiz through Module 14 Quiz are worth five points each. They provide predictable, low-stakes checks of preparation and understanding.
• Participation (40 points). Attendance is required to receive participation points. Participation also includes preparation, substantive contributions to class discussion, in-class cases, short reflections, polling or problem checks, professionalism, and timely engagement. A limited number of Canvas discussions may be assigned when written interaction directly supports an outcome.

No extra credit will be offered in this course.

Grading Scale

Detailed Fall 2026 Course Schedule

Schedule convention. Exact due times and any approved changes will be posted in Canvas. The instructor may adjust the schedule when needed and will communicate material changes.

Face-to-face preparation. Students should complete assigned preparation before the class meeting in which the material is discussed and submit work by the deadline shown in Canvas.

Late work may be submitted for credit unless an assignment or assessment states otherwise. Late work may receive reduced credit based on how late it is, the nature of the assignment, and whether feedback or solutions have already been released. Please contact me as early as possible when circumstances affect your ability to meet a deadline. I want to work with you when reasonable while also maintaining fairness and the course schedule. No work will be accepted after the final course deadline stated in Canvas unless required by university policy or separately approved by the instructor.

Attendance is required to receive participation points. Come prepared, arrive on time, remain for the class period, and be ready to discuss assigned material and explain your work. If an absence is necessary, communicate promptly and remain responsible for course announcements, material, and deadlines. University-approved absences will be handled under applicable SUU policy.

Artificial Intelligence

Each assignment will display an AI-use level that explains what assistance is permitted for that specific work. Follow the level and instructions shown on the assignment. If an assignment does not display an AI-use level, or if its instructions are unclear, ask the instructor before using AI.

Students remain responsible for the accuracy, originality, and professional quality of submitted work. Do not upload instructor solutions, protected course materials, another person's work, personal data, or confidential information to an AI system. Unauthorized AI use may constitute academic misconduct under SUU Policy 6.33.

Academic Integrity and Professional Conduct

Students are expected to submit authentic work, properly acknowledge sources and authorized assistance, protect course materials, and comply with assignment-specific collaboration and technology rules. Academic misconduct includes unauthorized use of AI, plagiarism, cheating, fabrication or falsification, complicity, multiple submission, and unauthorized uploading of course content. Suspected misconduct will be addressed using SUU Policy 6.33 and its required process.

Before beginning each examination, students will affirm the following integrity pledge: "I pledge on my honor that I will not give or receive any unauthorized assistance on this examination." Students who cannot make this affirmation should contact the instructor before beginning the examination.

Cheating and Plagiarism

All assignments requiring a written response must be expressed in the student's own words. Plagiarism includes failing to cite quotations or borrowed ideas, failing to place borrowed language in quotation marks, and presenting summaries or paraphrases that are not genuinely in the student's own words. Students suspected of cheating, including inappropriate use of artificial intelligence, will be dealt with according to SUU Policy 6.33 and applicable university procedures.

Feedback, Revision, and File Submission

Assignments are evaluated for accuracy, completeness, decision relevance, organization, clarity, professional tone, mechanics, and required format. At the discretion of the instructor, students may revise and resubmit selected assignments. Any revision opportunity, conditions, and deadline will be communicated by the instructor. Submit native Excel and Word files unless the assignment states otherwise. Files should be clearly labeled, readable, auditable, and free of formula or reference errors.

Credits and Prerequisite