Course Syllabus

:Course Name Cost Accounting

Course Code: ACC 211
Semester: Summer /2017

INSTRUCTOR & DEPARTMENT INFORMATION

1. Instructor Name Luai Abu rajab
2. Office Location B 217

3. Email Address luai.aburajab@gju.edu.jo

4. Department International Accounting

COURSE & SECTION INFORMATION

Class Time & Sun Thursday . (8:00-09:30) at (B221)

Location
Course Prerequisite(s) Principles of Accounting II (ACC102)

Course Credit Hours C.H 3

Course Description The course covers the most important cost accounting concepts and practices. Firstly, it
introduced students to the general idea of accounting for different types of costs. Direct
cost accounting refers to material and labor, and these can be traced to the product, thus
are easily allocated. The more extensive and difficult topic to address is indirect cost
allocation, for which three methods are illustrated: absorption costing, marginal costing
and activity-based costing. Furthermore, students are introduced to job-costing and
process-costing.

LEARNING RESOURCES AND TEXTBOOK(S)

Text Book(s)

Title ISBN
Author Edition & Year Publisher
1. Horngren, Cost Accounting: A 15th Edition PEARSON 978-1-292-01822-5
Datarand , Rajan Managerial Emphasis 2015

Others (Reference Books, CD ROMS, DVDs, e-Library, Internet, Articles, )

Author Title

Michael Maher Cost Accounting: Creating Value for Management, 5th Edition
TEACHING STRATEGY (Online, classroom, blended, self-
directed through CD, web-based courses and DVD,)

Each lecture lasts 1.5 hours per session, of which up to 20% is used for exercises, problem solving and
assignments discussion. Two lectures per week take place during the semester, which will offer students a
variety of learning and teaching approaches. Information-sharing takes place through the professor, group
and class discussions, individual work and homework preparation. Taking notes in lectures, following the
sequence of PowerPoint presentations, revising the taught material on the designated textbook and
attempting the relevant questions, exercises and problems should maximize the students comprehension and
understanding of the material based on which they will be assessed.

Grading tool Points

1 Exam
st
25

2nd Exam 25

Quizzes and participation 10

Final Exam 40

Missed Classes or Late Arrival at Classes,

Homework and Exams Make-up Policy

Each student is responsible for all information disseminated by me during the class time. If you are
late to class or miss a class for whatever reason it is your responsibility to find out from your peers
(not me) what went on in class. If you are late to class (more than 10 minutes) please do not enter
the class to minimize the disruption to the rest of us.

The only way to learn the material in this class is to work a large number of problems. To help prepare
for the quizzes, the midterm and the final exams, I strongly suggest that you do the end of chapter
problems. Each student should prepare acceptable answer for the assigned problems. In addition, mini
cases will be distributed to students during the course and short internet questions end of each chapter
will be required.

Usually there will be no make-up exams, unless the student is able to get valid excuse. If you
miss the final exam with no valid excuse it will count as a zero. In order to be excused from an exam,
the student must contact me before the exam.
In most cases I will require students to provide me with additional documentation to justify why he
(she) was unable to take the exam. Consider that a simple note indicating that a doctor saw you on
the day of the exam does not, in and of itself, provide sufficient documentation. Excuses will be
granted if the student is unable to take the exam because of serious illness or injury, or a significant
professional commitment.

No make-up for quizzes whatever is the reason.

ATTENDANCE POLICY

Students are required and expected to attend all classes and participate in class discussion. GJU
mandates failing students who are absent 15% or more from their classes, even if such absences are
excusable.
Please Refer to GJU Student Handbook

COURSE CONTENTS &SCHEDULE

The course is designed to cover, at least, the following topics:

Topic Chapter
The Manager and Management Accounting Chapter 1 (Self-Reading)
An Introduction to Cost Terms and Purposes Chapter 2
Job Costing Chapter 4
1st Exam
Activity Based Costing and Activity-Based Management Chapter 5
Process Costing Chapter 17
Cost Allocation: Joint Products and Byproducts Chapter 16
2nd Exam
Cost control : Direct- Cost Variances Chapter 7
Cost control : Overhead Cost Variances Chapter 8
Final-Exam

Note: The instructor reserves the right to make changes to the syllabus if necessary.

Wish You Best of Luck