ECO 439.G01 Professor L. Tauber
Cost Accounting I Spring 2004

 

PREREQUISITE: Accounting II (ECO 272). You may not take ECO 439 until you have successfully completed ECO 272. The material in Cost Accounting I is based on the concepts that you learned in ECO 171 and ECO 272.

TEXTBOOK: Cost Accounting: A Managerial Emphasis, Eleventh Edition, Horngren, Foster, Datar (2003), Prentice Hall.

OFFICE HOURS: My office is C-370. My office hours are Monday and Wednesday from 1:45 to 6:15. You may contact me by telephone at 718-960-8389 or by e-mail at: ltauber@lehman.cuny.edu.

ADVISEMENT: If you are an Accounting major, you must come to see me in order to declare your major, to review the requirements for your major, and to make a long range plan so that you may complete your degree efficiently.

When you come to class, you must turn off your cell phone or pager. If I hear either of these during class, you will be required to leave the classroom immediately. You will not be allowed to return to class for the rest of that session. It is unacceptable for you to disturb the entire class so that you may receive a call or message.

Homework problems for each chapter are assigned. By diligently completing these assignments, you will greatly increase your probability of earning a good grade for this course. Please note that we will cover Parts One, Four, and Five of the textbook. Your grade will be determined by the results of two examinations: a midterm and a non-cumulative final. There will be no make-up exams. There will be no incompletes given and no individual special projects.

Chapter 1

The Accountant's Role in the Organization No assignment

Chapter 2

An Introduction to Cost Terms and Purposes 2-25,29,35

Chapter 3

Cost-Volume-Profit Analysis 3-21,42
Chapter 4

Job Costing

4-17,24,33
  MIDTERM EXAMINATION  
Chapter 17 Process Costing: Weighted Average 17-27,35,38
  Process Costing: FIFO 17-28,37,39
Chapter 18 Spoilage, Rework, Scrap 18-17,18,19,20
Chapter 15 Allocation of Support Department Costs… 15-19,20
Chapter 16 Cost Allocation: Joint Products and By-Products 16-23,27
Chapter 5 Activity-Based Costing and Activity-Based Management 5-22,24
Chapter 20 Inventory Management, Just-in-Time, and Backflush Costing 20-16,27
Chapter 19 Quality, Time, and the Theory of Constraints TBA
Chapter 14 Cost Allocation, Customer-Profitability Analysis… TBA