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Dr. Mehmet C. Kocakülâh E-mail: Office: BE 2061 Phone: 464-1730

COST ACCOUNTING Accounting 315

Spring 2015(Taught Online)

Office Hours: T R 9:30 - 10:30 AM & 4:30-6:00PM


by appointment

TEXT: 1.

Cost Accounting: A Managerial Emphasis, 15th Ed., 2015, Horngren , Datar , Rajan . Pearson Prentice-Hall Publishing Co.


Study Guide (Optional)




Homework problems are due as indicated on MyAccounting Lab site. Please upload your homework solutions timely manner as indicated. All homework’s have due date. (See MyAccountingLab site)


Each student must take the test at the scheduled time. (See MyAccountingLab site for Time and Dates)


Quizzes will be given at the end of each chapter. (See MyAccountingLab site for Time and Dates)


Accounting is a progressive course with each part building on the parts that came before it! Therefore, it is essential that you stay current and have a competent understanding of the material presented. If you do not, it is YOUR RESPONSIBILITY to obtain this competency through completing extra unassigned work and/or meeting with the instructor during office hours to get extra instruction and help.


1. Gain appreciation for terms such as "Cost Accounting", "Cost Management".

2. Understand the traditional cost accounting concepts such as cost flows, product costing, variance analysis, budget process, decision making performance analysis, and responsibility accounting.

3. Understand the limitations of current cost accounting techniques and methodology.

4. Learn the "state of the art" cost management techniques such as just-in-time cost accounting, activity-based accounting, accounting for the cost of quality, performance measures for critical success factors, and international issues.

5. Learn behavioral and ethical implications of cost accounting information.


This course will be taught online on the Internet. All course materials (brief notes, PowerPoint lectures, syllabus, chapter summaries, PANOPTO lectures, frequently asked questions, key terms) will be online via the Blackboard delivery system. You will have access to this material 24 hours a day, 7 days a week.

The primary method of contact between you and me will be through either e-mail or the web discussion boards on Blackboard. Under normal circumstances, I attempt to answer all e-mails and discussion postings within 48 hours. Any deviation from the norm will be posted as an announcement on the course Blackboard page.

Required Computer Access:

This course will be delivered entirely via the Internet using USI’s Blackboard System. You will need a reliable and fast Internet connection. Note that the reliability of your connection is much more important than speed since all quizzes and exams cannot be reentered if your connection is lost. An unreliable Internet connection is not grounds for a make-up.

****Student error, computer error or inappropriate actions (i.e., attempting to print examinations which will shut down your only exam attempt) that result in an incomplete assignment attempt WILL NOT be reset by your instructor. Incomplete submissions for any reason will be graded AS RECEIVED by your instructor.****

Also note that USI’s system is not perfect – do not procrastinate and push the time limits on deliverables and exams.

Communication Guidelines:

Students should plan to communicate with the professor regularly throughout the course. Send any questions to the professor by e-mail. The professor will use his discretion to provide alternative communication as needed. Students should log into the course and e-mail at least twice a week.

For individual issues, students should contact the professor directly by e-mail, telephone (to my office phone), or in person by coming to the professor’s office. E-mail and telephone messages will normally be answered within 48 hours. To facilitate communication, students should use their USI e-mail accounts when sending e-mail messages to Professor.

Knowledge of Blackboard

As noted above, this course is delivered entirely via the Internet using USI’s Blackboard System and My AccountingLab. It is the student’s responsibility to become familiar with the mechanics of these systems. The course may make use of file downloading, online quizzes and examinations, document delivery using the digital dropbox feature and communication via the built-in discussion board system. Extensive Blackboard and myAccounting Lab tutorials and help information is available both within the MyAccountingLab , Blackboard program and on the USI Distance Education Websites --


The term "Netiquette," or network etiquette, refers to the ever-changing rules for appropriate and considerate online behavior. You are expected to follow these guidelines in all of your activities in this course. Here are some online expectations.


Use first names when addressing your fellow students. Use your real first and last name online.


Respond promptly to messages sent to you (within 48 hours).


Be nice! Remember to say please and thank you. Absolutely no abusive or libelous comments will be permitted.


Avoid hostile or unkind comments. No sexist or racist language will be tolerated.


Use humor. The use of humor can be tricky and can backfire and be seen as rude rather than funny. Symbols (emoticons) or parenthetic phrases such as :-) or "ha! ha!" may, in some occasions, help to convey emotional tone and help prevent misunderstandings. If there’s a doubt about a possible misunderstanding, simply leave the comment out.


Please use complete sentences and good grammar/spelling and keep shortcuts like LOL or TTYL to a minimum.


You may help your fellow students by offering suggestions or directions to helpful information, but cheating will be detected and dealt with under the USI code of student conduct.


Respect each other’s confidentiality.

Follow copyright laws and avoid plagiarism.


Students are responsible to keep pace with the schedule of the course.

Students are also responsible to regularly check for announcements posted on the course Blackboard page and to have an active e-mail address listed in Blackboard.

Active e-mail address

Please change the Blackboard default e-mail address ( to one you read at least daily.

Course Timetable Requirement

Students will not be permitted to accelerate the course. Deliverables are due during the weeks stated and Examinations must be taken during the allowable timeframe. I will not consider any requests to either accelerate or decelerate the schedule.

On-time Delivery of Assignments / Virus Policy

It is the student's responsibility to ensure that a virus-free assignment is delivered on time to the professor. An assignment is considered late if the professor does not receive it by the assigned time and date, even if Blackboard automatically blocks that assignment due to a virus. Make sure your anti- virus software is up to date.

Disability Support Services:

USI students with disabilities can receive services through the University Counseling Center. To receive disability support, you must register at least 60 days prior to the date services are needed. Please let me know at the beginning of the semester what I can do to help in these matters. More information is available from the Counseling Center, OC1022; phone x1867 or TDD (812) 465-7072.


- This course is unique in content and structure. Homework problem emphasis, this course follows the suggestions of the Accounting Education Change Commission by using active learning techniques (e.g., group participation, writing exercises, and applied problem solving.)


To perform in this course, students must strive for the following objective(s):

Preparation: Having read the day's material and with adequate notes for discussion. If you have a written assignment due, be prepared to turn it in timely manner.


First Exam

100 points

90% and up 80% - 89% 70% - 79% 60% - 69% Below 60%


Second Exam

100 points


Third Exam

100 points


Final Exam

150 points



50 points



500 points


Career advising is available through your academic advisor or other accounting professors.

Please take advantage of this opportunity to have your questions answered or to discuss the career paths open to accounting graduates. Please call for appointments.


1. All assignments are due on the due dates at 6:00PM. Submit only your own original work. Failure to do so violates the Academic Honor Code and will result in a grade of "F" in the class for all parties involved. When appropriate, include citations to anyone else's work you rely on to complete all assignments. All completed assignments should be of the quality suitable for presentation to an employer (in both content and appearance) and will be evaluated accordingly. Therefore, you should spell and grammars check all work prior to submission.

2. Exams are all on campus.

3. If for any reason you cannot take your Exam at the scheduled time, you must notify me in advance. It is then your

responsibility to make other examination arrangements with Distance Education Office For more information please see the end of the syllabus.*

Academic Honesty:

Academic dishonesty in this class including plagiarism, cheating, submitting another person’s material as one’s own, or doing work for which another person will receive credit will subject a student to disciplinary action as outlined in the Student Rights and Responsibilities: A Code of Student Behavior. If you are found guilty of academic dishonesty in this class, you will receive a grade of “F” for this course and you may be dismissed from your degree program and possibly from the University.

The Teachers’ Wisdom:

Chinese proverb:

“Teachers open the door, you enter by yourself.”

Aristotle said;

“What we have to learn to do, we learn by doing”

Galileo Said;

“You cannot teach a man anything; you can only help him find it within himself”








Introduction & Ch. 1&2



Chapter 3 C-V-P Analysis

P2- 33, 34, 40 P3-37, 38,44



Chapter 4 Job Costing

P4-31, 32, 37




Chapter 5 AB Costing & AB Management

P5-29, 32, 37



EXAM I (Ch. 2-5)

Homework Due Ch. 2, 3, 4, 5



Chapter 6 Master Budget & Responsibility Accounting

P6-27, 30, 31



Chapter 7 Flexible Budgets, Direct Cost Variances & Management Control

P7- 20, 21, 26, 30, 40




Chapter 8 Flexible Budgets, Overhead Cost Variances and Management Control

P8-20, 23, 25, 32

MARCH 09-14





EXAM II (Ch. 6-8)

Homework Due Ch. 6-8



Chapter 9 Inventory Costing and Capacity Analysis

P9-30, 32, 34, 37




Chapter 11 Decision Making and Relevant Information

P11-28, 38, 41 (G11-42)



Chapter 12 Pricing Decisions and Cost Management

P-12-26, 29, 35, 36



EXAM III (Ch. 9-12)

Homework Due Ch 9-12



Chapter 21 Capital Budgeting & Cost Analysis

P21-26, 27, 28, 31

APRIL 30, 2014


Homework Due (Ch #21)

Note: (1) Schedule is tentative and subject to change. Note: (2) Prepare to take the Exams on Schedule days and times. Note: (3) All the Exams, Quizzes and homework related information are on the MyAccountingLab site.