BA 321 - Cost Management I
Winter 2007

[Syllabus]

Class Schedule

Class	Date	Topic	Reading	Comments
1	4/3	Introduction		In-class individual exercise
Module 1: Microeconomic Foundations of Management Accounting
2	4/5	Relevant cost analysis, and cost behavior	Chapter 1 Chapter 2 Chapter 3	Probable in-class group exercise Link to the in-class powerpoint slides
3	4/10	Cost-volume-profit analysis, and flexible budgeting	Chapter 4 Chapter 5 Chapter 6
4	4/12	Exam 1	This exam is open book.
Module 2: Product Costing Systems and Performance Evaluation
5	4/17	Direct cost variances	Chapter 7	Possible in-class individual exercise
6	4/19	Product costing and Normal Costing	Chapter 8 Chapter 9
7	4/24	Standard Costing	Chapter 10
8	4/26	Exam 2	This exam is cumulative.
Module 3: ABC and Other Cost Allocation Topics
9	5/1	Activity-based costing	Chapter 11
10	5/3	Activity-based costing, continued		In-Class Exercise
11	5/8	Service department cost allocations	Chapter 12	Possible in-class individual exercise
12	5/10	Work-in-process	Chapter 14
13	5/15	Exam 3
Module 4: Inventory Valuation for Financial Reporting
14	5/17	Absorption Costing and Variable Costing	Chapter 15	In-class individual exercise today or on May 22
15	5/22	Fixed manufacturing overhead	Chapter 16
16	5/24	Overhead variances	Chapter 17
17	5/29	Joint products	Chapter 18
18	5/31	Exam 4
Module 5: Transfer Pricing
19	6/5	Transfer pricing	Chapter 23	In-class team exercise today or on June 7
20	6/7	Transfer pricing, continued
		Final Exam