Advanced Cost Accounting ACCT-521 Online · School of Business · Accounting, Economics, and Finance Advanced Cost Accounting ACCT-521

 

 

CG Section 8WK 11/08/2019 to 04/16/2020 Modified 12/12/2022 Course Description

 

This course will examine the importance of analyzing and managing costs; activity-based management, process costing and cost allocation; planning and decisions making, and evaluating and managing performance. This course is designed primarily for accounting/finance majors who seek careers or are already employed in for profit corporations or not for profit organizations as public (such as CPAs) or private (such as controllers and/or CMAs or CFMs) accounting/business leaders in a fast changing, highly technically oriented society.

 

Requisites

 

For information regarding prerequisites for this course, please refer to the Academic Course Catalog (https://catalog.liberty.edu/).

 

 Rationale

 

This course is designed for advanced accounting students and gives both a technical view of managerial accounting and increased interaction with current research on advanced topics. It will assist company decision makers in a very practical manner.

 

 Course Learning Outcomes

 

Upon successful completion of this course, the student will be able to:

 

A. Contrast process-costing from job-order costing. B. Justify the importance of analyzing and managing costs. C. Evaluate financial and cost-volume-profit models. D. Propose an organizational design based on managerial accounting concepts. E. Evaluate cost accounting concepts in light of a biblical worldview.

 

 Course Resources

 

Click on the following link to view the required resource(s) for the term in which you are registered: Liberty University Online Bookstore (https://bncvirtual.com/liberty)

 

Additional Materials for Learning

 

  1. Computer with basic audio/video output equipment
  2. Internet access (broadband recommended)
  3. Canvas recommended browsers (https://community.canvaslms.com/t5/Canvas-Basics-Guide/What-are-the-browser-and- computer-requirements-for-Canvas/ta-p/66)
  4. Microsoft Word

 

 Course Assignments

 

1 of 5

 

Textbook readings and lecture presentations Course Requirements Checklist

 

After reading the Syllabus and Student Expectations (https://www.liberty.edu/institutional-effectiveness/student-expectations/), the student will complete the related checklist found in the Course Overview.

 

Read & Interact Textbook Assignments (16)

 

Within this course, students will be required to read and interact with the textbook within the third party platform, SmartBook. Students must complete each reading and item in the textbook in order to earn the points associated with the assigned reading and prior to completing any Homework Assignment.

 

Discussions (2)

 

Discussions are collaborative learning experiences. Therefore, the student is required to provide a thread in response to the provided topic for each discussion. Each thread must be at least 300 words and demonstrate course-related knowledge. In addition to the thread, the student is required to reply to at least 2 other classmates’ threads. Each reply must be at least 150 words.

 

Homework Assignments (8)

 

The student will be assigned homework to complete in the third party platform, Connect Plus. At the end of the assigned module, Connect Plus will automatically grade all of the assignments and the grades will transfer into Canvas.

 

Research Paper Assignment

 

The student will write a research paper on an advanced study of a topic related to this course; the student will determine the advanced topic. The paper must be 7–10 pages, not including any tables, graphs, etc. A minimum of 6 accounting journal sources must be utilized, all of which must have been published within the last 3 years. Current APA formatting is required.

 

PowerPoint Presentation Assignment

 

The student will create a PowerPoint presentation (approximately 12 minutes, 10–12 slides) showing how a topic covered in the course is connected to the student’s workplace. The student should incorporate actual samples from the job site and a narrative explanation of each slide using the presentation notes feature. All materials must be properly cited and quoted in current APA style. All sources must be less than 3 years old.

 

Faith Integration Paper Assignment

 

The student must briefly describe how the Bible is related to the topics covered in the course within a 1,000 word essay. An integration of the Bible must be explicitly shown, in relation to a course topic, in order to receive points. In addition, at least 2 other outside, scholarly sources, including the textbook, must be used to substantiate the student’s position.

 

Quizzes (3)

 

The student will complete quizzes within the third party platform, Connect Plus. Each quiz will be open-book/open-notes and the grade will transfer to Canvas.

 

 Course Grading

 

Course Requirements Checklist 10

 

Discussions (2 at 50 pts ea) 100

 

Read & Interact Textbook Assignments (16) and Homework Assignments (8)

 

280

 

2 of 5

 

Research Paper Assignment 150

 

PowerPoint Presentation Assignment 100

 

Faith Integration Paper Assignment 100

 

Total 1010

 

 Policies

 

Quizzes (3 at 90 pts ea) 270

 

Late Assignment Policy Course Assignments, including discussions, exams, and other graded assignments, should be submitted on time.

 

If the student is unable to complete an assignment on time, then he or she must contact the instructor immediately by email. Assignments that are submitted after the due date without prior approval from the instructor will receive the following deductions:

 

  1. Late assignments submitted within one week after the due date will receive up to a 10% deduction.
  2. Assignments submitted more than one week and less than 2 weeks late will receive up to a 20% deduction.
  3. Assignments submitted two weeks late or after the final date of the course will not be accepted outside of special circumstances (e.g. death in the family, significant personal health issues), which will be reviewed on a case-by-case basis by the instructor.
  4. Group projects, including group discussion threads and/or replies, and assignments will not be accepted after the due date outside of special circumstances (e.g. death in the family, significant personal health issues), which will be reviewed on a case-by-case basis by the instructor.

 

Disability Assistance

 

Students with a disability and those with medical conditions associated with pregnancy may contact Liberty University’s Online Office of Disability Accommodation Support (ODAS) at LUOODAS@liberty.edu for accommodations. Such accommodations require appropriate documentation of your condition. For more information about ODAS and the accommodations process, including how to request an accommodation, please visit https://www.liberty.edu/online/online-disability-accommodation- support/ (https://www.liberty.edu/online/online-disability-accommodation-support/). Requests for accommodations not related to disabilities or pregnancy must be directed to the Registrar’s Office, which generally handles medical needs support.

 

If you have a complaint related to disability discrimination or an accommodation that was not provided, you may contact ODAS or the Office of Equity and Compliance by phone at (434) 592-4999 or by email at equityandcompliance@liberty.edu. Click to see a full copy of Liberty’s Discrimination, Harassment, and Sexual Misconduct Policy (https://wiki.os.liberty.edu/display/IE/Liberty+University+Discrimination,+Harassment,+and+Sexual+Misconduct+Policy) or

 

the Student Disability Grievance Policy and Procedures (https://www.liberty.edu/disability-support/wp- content/uploads/sites/106/2022/01/Disability-Grievance-Procedures.pdf).