This course has an assignment that is due by 11:55 pm Central Standard Time on Wednesday night of the first week of class. Failure to complete this assignment will result in your removal from the course for non-participation.

1. Connect Access (includes an ebook version of the textbook):  ISBN 13: 978-1-259-72886-0
2. Connect Access bundled with a physical copy of the textbook:  ISBN 13: 978-1-259-91165-1

Access to Connect  is required for this course.  All homework assignments will be submitted through the Connect website.

If you did not receive a registration code with the purchase of your textbook, or if you want to purchase the Connect with the ebook, you may register online and purchase the Connect Access from the publisher.  

Online Registration Instructions will be posted on the Resources and Materials page of the course.

You may start with a "Trial" registration.  The trial period will expire after 14 days of use. At this time you must purchase the access to Connect to continue in the course.  All homework assignments will be submitted through this site.

Upon successful completion of the course, each participant should be able to:

• Know the uses of cost accounting data
• Know what comprises manufacturing costs
• Understand the concept of Just-In-Time materials control
• Be able to account for materials, labor and factory overhead
• Compute inventory costs using the FIFO method
• Understand and compute actual factory overhead
• Understand the difference between direct and indirect costs
• Know the difference between job order and processing cost accounting
• Understand the budgeting process
• Be able to complete a master and flexible budget
• Understand and record standard costs
• Compute and analyze cost variance
• Apply cost accounting to service businesses
• Understand the balanced scorecard and its uses
• Compute break-even point and target volume
• Compute unit costs in a process cost system