National University




General Course Information for ACC630M: Cost Accounting

Course: ACC630M - Cost Accounting
Textbook: For the correct edition of the textbook assigned to a specific class, go to: http://www.nutextdirect.com

Course Prerequisite(s):
Course Description: The first course in a two course sequence. Tracking, recording, and analyzing costs associated with the products or activities of an organization. Cost terminology, cost measurement concepts, cost accumulation systems, accumulating and allocating overhead costs using various cost drivers.
Course Learning Outcomes:
  • Evaluate variable, fixed, and mixed costs, direct and indirect costs, period and product costs, and other terms relative to cost and managerial accounting.
  • Integrate the principles of cost-volume-profit analysis in the computation of break-even point, margin of safety, and related analytical tools.
  • Evaluate job order, process costing, and standard and apply them in the determination of product costs.
  • Evaluate activity-based costing and activity-based management over traditional approaches and their applications.
  • Apply the concepts of flexible budget and discuss its advantage over a static budget.
  • Analyze material, labor, and overhead variances to explain differences between standards and actual results.
  • Apply the concepts of absorption costing and variable costing to present income statements and reconcile the difference between the two methods.
  • Evaluate various determinants to allocate overhead to the product cost and service.
  • Evaluate inventory valuations by variable costing over absorption costing and capacity analysis with constraint concept.
Specified Program Learning Outcomes:
  • MASTER OF ACCOUNTANCY
    • Analyze cost and managerial accounting data and other qualitative information to prepare reports for external and internal decision-making.
    • Demonstrate effective communication of accounting information.
    • Integrate the knowledge and skills acquired from the program to analyze and solve accounting related issues.
    • Utilize current information technologies, methodologies, and systems, to plan, implement, execute, and analyze performance of the organization and its resources.

Students with Disabilities:
Students seeking special accommodations due to a disability must submit an application with supporting documentation, as explained under this subject heading in the General Catalog. Instructors are required to provide such accommodations if they receive written notification from the University.

Writing Across the Curriculum:
Students are expected to demonstrate writing skills in describing, analyzing and evaluating ideas and experiences. Written reports and research papers must follow specific standards regarding citations of an author's work within the text and references at the end of the paper. Students are encouraged to use the services of the University's Writing Center when preparing materials.

The following website provides information on APA, MLA, and other writing and citation styles that may be required for term papers and the like: http://nu.libguides.com/citations

National University Library:
National University Library supports academic rigor and student academic success by providing access to scholarly books and journals both electronically and in hard copy. Print materials may be accessed at the Library in San Diego or through document delivery for online and regional students. Librarians are available to provide training, reference assistance, and mentoring at the San Diego Library and virtually for online or regional students. Please take advantage of Library resources:

URL: http://www.nu.edu/library.

Contact the Library:

  • RefDesk@nu.edu
  • (858) 541-7900 (direct line)
  • 1-866-NU ACCESS x7900 (toll free)

Use the Library Training Tools (on the Library Homepage) for additional help

  • Recorded class presentations
  • Tutorials & Guides (APA/MLA, Peer-Review, and more)

Plagiarism:
Plagiarism is the presentation of someone else's ideas or work as one's own. Students must give credit for any information that is not either the result of original research or common knowledge. If a student borrows ideas or information from another author, he/she must acknowledge the author in the body of the text and on the reference page. Students found plagiarizing are subject to the penalties outlined in the Policies and Procedures section of the University Catalog, which may include a failing grade for the work in question or for the entire course. The following is one of many websites that provide helpful information concerning plagiarism for both students and faculty: http://www.indiana.edu/~wts/pamphlets/plagiarism.shtml

Ethics:
Ethical behavior in the classroom is required of every student. The course will identify ethical policies and practices relevant to course topics.

Technology:
Students are expected to be competent in using current technology appropriate for this discipline. Such technology may include word processing, spreadsheet, and presentation software. Use of the internet and e-mail may also be required.

Diversity:
Learning to work with and value diversity is essential in every class. Students are expected to exhibit an appreciation for multinational and gender diversity in the classroom.

Civility:
As a diverse community of learners, students must strive to work together in a setting of civility, tolerance, and respect for each other and for the instructor. Rules of classroom behavior (which apply to online as well as onsite courses) include but are not limited to the following:

  • Conflicting opinions among members of a class are to be respected and responded to in a professional manner.
  • Side conversations or other distracting behaviors are not to be engaged in during lectures, class discussions or presentations
  • There are to be no offensive comments, language, or gestures