Cost Accounting I

Course Details

Course Number: 3203  Section Number: 101

Fall 2010

Location: Dillard College of Business Administration

Classroom Number: 338

Days & Times:

TR 11:00 am - 12:20 p.m

Course Attachments

Syllabus  syl-109333MWS-2010-Fall-ACCT3203-20100825-101657.docx


Cost Accounting: Foundations and Solutions, 8th Ed
MSU Faculty Member
Dr. Ralph Fritzsch   
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Course Objectives

General Learning Goals:   

Students will demonstrate problem solving and decision making abilities through the critical analysis, evaluation, and interpretation of businessinformation. Classroom discussion, problem assignments and examinations willrequire students to use critical thinking skills to apply cost accounting concepts andprinciples to various situations. Demonstrations of problem solving and decisionmaking abilities will be included in class lectures. The development of eachstudent’s abilities will be assessed through examinations which require problemsolving and decision making.  These general learning goals are among those established by the Dillard College of Business Administration.  General learning goals represent the skills that graduates will carry with them into their careers.  While assessing student performance in obtaining these general learning goals, the Dillard College is assessing its programs.  The assessments will assist us as we improve our curriculum and curriculum delivery.

Course Expectations

Course Specific Learning Goals:  The general objective of this course is to introduce the student to the area of cost management.  The competitive business environment in the world today requires that companies provide value to customers.  This course will focus on techniques of measuring costs, and providing the relevant cost information to decision makers.

Grading Standards

Grading and Evaluation:

Student's performance will be assessed using the following elements.

Exams (4):  Each exam will consist of multiple-choice questions, short answer, and/or problems-type questions.  Exams will cover assigned chapters, in-class lectures, and any assigned problems. All examinations are equally weighted at 100 points each.  The final is non-comprehensive.


Quizzes:  Unannounced 10 point quizzes will periodically be given at the beginning of class.  The quiz will cover one of the problems assigned in the preceding class.  Quiz points are bonuses added to the exam grade.

Submission Format Policy

Note: You may not submit a paper for a grade in this class that already has been (or will be) submitted for a grade in another course, unless you obtain the explicit written permission of me and the other instructor involved in advance.

Late Paper Policy

Missed Examination Policy:  Only students with authorized absences (see University Class Attendance Policy) may make up missed examinations.  Students must make up a missed exam before they are allowed to return to class.  If you will miss an examination, contact me prior to the examination to determine your eligibility for a make-up.  

Plagiarism Policy Plagiarism is the use of someone else's thoughts, words, ideas, or lines of argument in your own work without appropriate documentation (a parenthetical citation at the end and a listing in "Works Cited")-whether you use that material in a quote, paraphrase, or summary. It is a theft of intellectual property and will not be tolerated, whether intentional or not.

Student Honor Creed

As an MSU Student, I pledge not to lie, cheat, steal, or help anyone else do so."

As students at MSU, we recognize that any great society must be composed of empowered, responsible citizens. We also recognize universities play an important role in helping mold these responsible citizens. We believe students themselves play an important part in developing responsible citizenship by maintaining a community where integrity and honorable character are the norm, not the exception. Thus, We, the Students of Midwestern State University, resolve to uphold the honor of the University by affirming our commitment to complete academic honesty. We resolve not only to be honest but also to hold our peers accountable for complete honesty in all university matters. We consider it dishonest to ask for, give, or receive help in examinations or quizzes, to use any unauthorized material in examinations, or to present, as one's own, work or ideas which are not entirely one's own. We recognize that any instructor has the right to expect that all student work is honest, original work. We accept and acknowledge that responsibility for lying, cheating, stealing, plagiarism, and other forms of academic dishonesty fundamentally rests within each individual student. We expect of ourselves academic integrity, personal professionalism, and ethical character. We appreciate steps taken by University officials to protect the honor of the University against any who would disgrace the MSU student body by violating the spirit of this creed. Written and adopted by the 2002-2003 MSU Student Senate.

Students with Disabilities The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that provides comprehensive civil rights protection for persons with disabilities. Among other things, this legislation requires that all students with disabilities be guaranteed a learning environment that provides for reasonable accommodation of their disabilities. If you believe you have a disability requiring an accommodation, please contact the Disability Support Services in Room 168 of the Clark Student Center, 397-4140.

Safe Zones Statement The professor considers this classroom to be a place where you will be treated with respect as a human being - regardless of gender, race, ethnicity, national origin, religious affiliation, sexual orientation, political beliefs, age, or ability. Additionally, diversity of thought is appreciated and encouraged, provided you can agree to disagree. It is the professor's expectation that ALL students consider the classroom a safe environment.

Contacting your Instructor All instructors in the Department have voicemail in their offices and MWSU e-mail addresses. Make sure you add your instructor's phone number and e-mail address to both email and cell phone lists of contacts.

Attendance Requirements

Attendance PolicyRegular attendance is expected and roll will be taken   Students should read the assigned material and complete assignments prior to coming to class and be prepared to discuss and ask questions relating to assigned material.  I follow the university’s policies with respect to class attendance.   See the MSU Student Handbook for University Class Attendance Policy.

Other Policies

Syllabus Change Policy:


This syllabus is a guide for the course and is subject to change.  


Additional Information:


Grade Appeals: Any student who believes a grade has been inequitably awarded should first contact the instructor who awarded the grade to discuss the issue and attempt to resolve the differences.  A student has 30 days following the first day of the succeeding semester to file a written appeal with the dean of the instructor’s college in which the course was taught.  Refer to the Undergraduate Catalogue for further details.  See the MSU Student Handbook for University policy on grade appeal. 


Grade Changes: No grade except “I” may be removed from a student’s record once properly recorded.  Changes are not permitted after grades have been filed except to correct documented clerical errors.  Requests for error correction must be initiated immediately after the close of the semester for which the grade was recorded. 


Awarding and Removal of I: I- incomplete; a non‑punitive grade given only during the last one‑fourth of a semester and only if a student (1) is passing the course; (2) has reason beyond the control of the student why the work cannot be completed on schedule; and (3) arranges with the instructor to finish the course at a later date by completing specific requirements that the instructor must list on the grade sheet.  A student may remove a grade of I within 30 days by completing the stipulated work


Final Grades: The instructor does not post final grades except on webct.  The department staff does not give out grades.  Do not call or stop by the department office to ask for grades.  Only a student’s instructor can release a student’s grade.


Classroom behavior:  Some miscellaneous expectations that I have in the delivery of the course.

  • Ask questions.
  • Come to class on time and leave on time.  You are late to class if I have started the lecture or discussion.  If you plan to leave the classroom before class ends, notify me of your reason for leaving early. 
  • Turn off your cell phones and put them away
  • No food or drinks in the classroom except clear bottled water

Writing Proficiency Requirement All students seeking a Bachelor's degree from Midwestern State University must satisfy a writing proficiency requirement once they've 1) passed English 1113 and English 1123 and 2) earned 60 hours. You may meet this requirement by passing either the Writing Proficiency Exam or English 2113. Please keep in mind that, once you've earned over 90 hours, you lose the opportunity to take the $25 exam and have no option but to enroll in the three-credit hour course. If you have any questions about the exam, visit the Writing Proficiency Office website at, or call 397-4131.