ACCT 350

ACCT 350—TENTATIVE SCHEDULE—Spring 2015

DATE

TOPICS/CLASS WORK
HOMEWORK
1-14
Course Introduction
Chapter 2: Basic Cost Management Concepts

1-21
Chapter 2 continued
Chapter 4: Activity-Based Costing
Read Chapters 2 and 4
Ch 2: 28, 32, and 33
Ch 4: 28 and 29
1-28
Chapter 4 continued
Chapter 7: Allocating Costs of Support Departments and Joint Products
Introduce Time-Driven ABC article and Kemps LLC case

Read Chapter 7
Ch 4: 30, 32, and 33
Ch 7: 7, 8, 9, 12, 20, 21, and 34

2-4
Chapter 7 continued
Student presentations and class discussion
1. Time-Driven ABC article
2. Kemps LLC Case
Review for exam

Case and article write-ups due
2-11
Exam 1—Ch 2, 4, 7, case and article

2-18
Chapter 3: Cost Behavior
Read Chapter 3
Ch 3: 1, 2, 3, 4, 9, 32, and 37
2-25
Chapter 10: Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing
Read Chapter 10
Ch 10: 1, 2, 3, 4, 5, 6, 25, 26, 29 and 33
3-4
Student presentation and class discussion 1. Transfer Pricing at CAMECO Corp. Case
Chapter 16: Cost-Volume-Profit Analysis
Case write-up due
Read Chapter 16
Ch 16: 18, 20, 23, 31, and 34
3-11
Spring Break

3-18
Chapter 16 continued
Student presentations and class discussion
1. Capacity Management Article
2. Colorscope Case
Review for exam

Case and article write-ups due

3-25
Exam 2—Ch 3, 10, 16, and cases

4-1
Chapter 17: Activity Resource Usage Model and Tactical Decision Making
Read Chapter 17
Ch 17: 1, 2, 3, 4, 12, 25, and 27
4-5
Deadline for course withdrawal

4-8
Target Costing Workshop

4-15
Value Analysis
Student presentations and class discussion 1. Using target costing to improve profitability 2. Nissan Motor Co.: Target Costing System Case

Case and article write-ups due
4-22
Chapter 19: Capital Investment
Introduce Citibank case
Read Chapter 19
Ch. 19: 3, 4, 6, 24, 28, and 29
4-29
Student presentations and class discussion
1. Balanced Scorecard article
2. Citibank Case
Review for Final

Case and