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BA 321 - Cost Management I
Winter 2006

[Syllabus] [Textbook]

Class Schedule

Class

Date

Topic

 Reading*

Homework Questions (in Gleim)

                   

                 Module 1: Introduction, Relevant Cost Analysis, and Cost Behavior

1

1/10

1.  Introductory Lecture

2.  Entrance Exam

Chapter 1 and Chapter 2

Chapter 1: 1, 4; Chapter 3: 5, 6, 7; Chapter 11: 69, 70, 72; Chapter 14: 34.

2

1/12

Relevant Cost Analysis

Chapter 3

Chapter 1: 18, 21; Chapter 12: 1, 5-7, 14, 18-20, 23-25, 32, 35, 36-38, 45, 54-56.

3

1/17

1.  Cost Behavior

2.  Case: Joe and the Peanut Rack

Chapter 4

Chapter 1: 46, 48, 50, 52-58. 

4

1/19

Exam 1

 

    

                 Module 2: Flexible Budgeting, Cost Variances and CVP Analysis

5

1/24

Flexible Budgeting

Chapter 5

Chapter 9: 25, 26, 40-42; Chapter 10: 10, 119. 

6

1/26

Cost Variances for Direct Materials and Labor

Chapter 6

Chapter 10: 9, 19, 26-28, 32, 39-40, 53, 54, 56-59, 62.   

7

1/31

Cost-Volume-Profit Analysis

Chapter 7

Chapter 1: 47, 51; Chapter 8: 2-3, 9-10, 27-28, 30-33, 35-36, 41-42, 44, 52, 59-60, 68-70, 74.  

8

2/2

Exam 2

 

   

                 Module 3: Product Costing and Cost Allocations

9

2/7

Product Costing

Chapter 8

Chapter 1: 65, 67-71, 75-76; Chapter 3: 11, 14, 15, 18, 26, 54.

10

2/9

Normal Costing

Chapter 9

Chapter 3: 25, 36-39, 41-43, 45, 49-53.

11

2/14

Standard Costing

Chapter 10

Chapter 1: 16; Chapter 10: 2, 21, 36-38, 89.

12

2/16

Activity-Based Costing

Chapter 11

Chapter 2: 1, 2, 9, 13, 14, 18-20, 25, 26; Chapter 3: 27-29.

13

2/21

Exam 3

 

 

                 Module 4: Determining the Cost of Inventory

14

2/23

Work-in-Process

Chapter 14

Chapter 3: 10; Chapter 4: 4, 5, 24, 26, 30-32, 35, 36, 40, 51, 52, 56, 59.  

15

2/28

Alternative Inventory Valuation Methods

Chapter 15

Chapter 7: 1-6, 9-13, 16, 17, 20, 21, 24, 26, 30, 31-33, 36, 37, 40-43, 55-58; Chapter 8: 5.   

16

3/2

Fixed Manufacturing Overhead

Chapter 16

Chapter 1: 59; Chapter 3: 30, 31, 33; Chapter 7: 29

17

3/7

Cost Variances for Overhead

Chapter 17

Chapter 9: 27-29; Chapter 10: 68-79, 92, 98-102

18

3/9

Exam 4

 

                 

                 Dead Week

19

3/14

Case discussion

This case will be distributed in class the week of March 7

20

3/16

Review of learning objectives

 

 

* Reading assignments refer to Management Accounting: Concepts and Techniques.