Overview Objective Materials grading Exam ELI Policies and Procedures Contacting the Instructor Beginning the Course
ACC 232 Cost Accounting II (3 Credits)

Overview

This course is designed for the student in the Accounting Program who desires additional knowledge and skills in this area and wish to improve their accounting knowledge and skill for personal use, job improvement or as preparation for job qualification. This course is normally taken in the second year after successful completion of the first year of college accounting and Cost Accounting I.

In this course, you will learn advanced topics concerned with determining the costs of products and/or services and the provision of accounting information for the management functions of planning, control and decision making.

Major topics include:

  • Standard Costing and Variances
  • Responsibility Accounting
  • Capital Expenditures
  • Target Costing


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Objectives

 

The following are prerequisites for this course:

  • ACC 211 Principles of Accounting I
  • ACC 212 Principles of Accounting II
  • ACC 231 Cost Accounting I

If you complete this course and do well, you will be able to:

  • Compute variances.
  • Prepare captial budget analysis.
  • Use accounting information in Decision Making.
  • Determine cost allocation under various methods.
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Materials

 



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Grading
 

Your course grade will be determined according to the following percentages.

Assignment
Points
Percentage of Grade
3 Exams
300 points @ 100 points each
58%
8 Homework Assignments
80 points @ 10 points each
16%
Online Quizzes
80 points @ 10 points each
16%
Discussion Questions
50 points @ 2 posting at 15 points each and 2 responses at 10 points each
10%
Total
510 possible points
100%

Please note that you must also pass at least two (2) 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
459-510
90-100
B
408-458
80-89
C
357-407
70-79
D
306-356
60-69
F
0-305
0-59

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Exams

 

There are three (3) online exams in this course.

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ELI Policies and Procedures

 
 
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Contacting the Instructor

 

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 when they do.

  • BY EMAIL: bgershman@nvcc.edu
  • BY HOME TELEPHONE (also voice mail): 540-372-6671
  • BY ELI TELEPHONE: (703) 323-3347
If you need to meet in person, please contact me for an appointment during my office hours:
  • MY WOODBRIDGE CAMPUS OFFICE HOURS: By Appointment

 

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Beginning the Course

 


Last Updated: November 30, 2011