Overview |
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This course is designed for the student in the Accounting Program who desires additional knowledge and skills in this area and for students who wish to improve their accounting knowledge and skills for personal use, job improvement, or as preparation for job qualification. The course is normally taken in the second year after successful completion of the first year of college accounting. The course is designed to explore advanced topics concerned with determining the costs of products and/or services and the provision of accounting information for the management functions of planning, controlling and decision making.
The m ajor topics include:
- Fundamentals and Cost-Accumulation Systems
- Cost Management Systems, Activity-Based Costing and Activity-Based Management
- Planning and Control
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Objectives |
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The following courses are required for entry into this course:
- ACC 211 Principles of Accounting I and ACC 212 Principles of Accounting II.
If you feel you lack any of these, please contact me immediately
If you complete this course and do well, you will be able to:
- Perform a greater variety of cost accounting techniques including capital budgeting, transfer pricing and responsibility accounting.
- Present cost accounting information to concerned managers in a meaningful and useful format based, whenever possible, on actual business situations.
- Apply cost accounting techniques to practical situations introduced in the course through film clops illustrating a company's successful application of cost accounting techniques to achieve their goals and reports prepared by the student, based on real situations, if possible.
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Materials |
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Grading |
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Your course grade will be determined according to the following percentages.
Assignment |
Points |
Percentage of Grade |
3 Exams |
300 points @ 100 points each |
61% |
9 Homework Assignments |
90 points |
18% |
Online Quizzes |
45 points total @ 90 questions at .5 points each |
9% |
Discussion Questions |
60 points total @ 6 responses at 10 points each |
12% |
Total |
495 Possible Points |
100% |
Please note that you must also pass at least two exams of the three (3) exams in order to pass the course, regardless of your scores on the other assignments.
Your final grade will be based on the following scale.
Grade |
Points |
Percent |
A |
445-495 |
90-100 |
B |
396-444 |
80-89 |
C |
346-395 |
70-79 |
D |
297-345 |
60-69 |
F |
0-296 |
0-59 |
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Exams |
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There are three (3) online proctored exams in this course. The exams must be taken in one of the five NVCC Campus Testing Centers.
See ELI Policies and Procedures for the locations and phone numbers of the campus Testing Centers, and for information about proctors for students who live outside the Northern Virginia area. You do not need an appointment to take an exam, but you should call the Testing Center before you go, to make sure it will be open and will stay open long enough for you to complete the exam, and to make sure that the Testing Center is not having network problems. |
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ELI Policies and Procedures |
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This is an Extended Learning Institute (ELI) course. ELI courses differ from campus courses in several important ways, including enrollment dates, communication with faculty, assignment completion requirements, and exams. You must follow ELI's policies and procedures if you take this course. Read (or review) ELI's Policies and Procedures before you begin the course. If you have questions, call ELI at (703) 323-3347 or (888) 435-6822. |
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Contacting the Instructor |
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I am here to help you succeed in this course. Although we will interact regularly on your assignments and exams, occasional questions or problems may arise. Here's how to contact me.
BY EMAIL: bgershman@nvcc.edu
BY TELEPHONE: 703-878-5855
If you need to meet in person, please contact me.
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Beginning the Course |
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1. Use your web browser to connect to http://www.nvcc.edu/bbstart. Follow the directions to determine your email, Blackboard and VIVA account user names and passwords.
2. Access your email account and make sure you know how to use it; you will be required to use this account for all course-related email.
3. Log on to Blackboard at http://learn.vccs.edu.
4. Click on this course under "My Courses." Review the entire course to make sure you understand what will be required of you. Then start completing the assignments.
Please note that account generation takes approximately one week from the time of your paid registration. If you cannot log on after one week, contact the IT Help Desk. If you can log on to Blackboard, but your course isn't listed, please contact ELI or your instructor.
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