ACTG 321 - Cost Management I
Spring 2009

[Syllabus]

SCHEDULE

Class	Date	Day	Topic	Reading	Comments
Module 1: Relevant Costs, C-V-P, and Flexible Budgeting
1	3/31	Tues	Introduction	Chapters 1 & 2	In-class exercise
2	4/2	Thurs	Relevant costs & cost behavior	Chapters 3 & 4	In-class exercise
3	4/7	Tues	C-V-P & flexible budgeting	Chapters 5 & 6
4	4/9	Thurs	Exam 1
Module 2: Product Costing and Cost Allocations
5	4/14	Tues	Cost variances	Chapter 7	In-class exercise
6	4/16	Thurs	Product costing & normal costing	Chapters 8 & 9
7	4/21	Tues	Standard costing	Chapter 10	In-class exercise
8	4/23	Thurs	Activity-based costing	Chapter 11	In-class exercise
9	4/28	Tues	Allocation of service department costs	Chapter 12	In-class exercise
10	4/30	Thurs	Exam 2
Module 3: Inventory Valuation for Financial Reporting; Budgeting
11	5/5	Tues	Work-in-process	Chapter 14
12	5/7	Thurs	Inventory valuation methods	Chapter 15	In-class exercise
13	5/12	Tues	Inventory valuation methods (2)		In-class exercise
14	5/14	Thurs	Fixed manufacturing overhead and O/H variances	Chapters 16 & 17
15	5/19	Tues	Operating budgets and budgetary incentive schemes	Chapters 20 & 21
16	5/21	Thurs	Exam 3
Module 4: Miscellaneous Topics: Cost-Plus, Transfer Pricing, and CSR
17	5/26	Tues	The role of cost in setting prices	Chapter 13
18	5/28	Thurs	Transfer pricing	Chapter 23	In-class exercise
19	6/2	Tues	Corporate social responsibility	Chapter 24
20	6/4	Thurs	Information about the final exam Sample questions		Quiz on Module 4 8:00 class 10:00 class Version A Version B 2:00 class Version A Version B