Cost Acct

This page is for students of ProfAlbrecht’s Cost Accounting course during spring quarter, 2014.  Here, you’ll find copies of all documents sent out to the class.

Syllabus [s-cost.2014.spring.pdf]

Textbook reading assignments

• Chapter 11  Standard costs & variance analysis  June 2
• Chapter 7 ABC May 19
  multiple pools and multiple drivers
• Chapter 5 Job costing May 12
• Chap 2 App 2B – Learning curves  April 28, May 5
  Chap 2 App 2A
• Chap 4 – Relevant information for decision making April 21
• Chap 3–Cost-volume-profit analysis April 14
• Chap 2–The cost function April 7
• Chap 1–The  role of accounting information in management decision making March 31

Albrecht notes

• Activity based costing [s-cost.2014.spring.notes.abc.pdf] May 19
• Costing for jobs [s-cost.2014.spring.notes.jobs.pdf] May 12
• Learning curves & using linear regression to compute the learning curve [s-cost.2014.spring.notes.learning_curves.pdf] corrected April 28, May 15
  
• Analyzing relevant benefits and costs [s-cost.2014.spring.notes.relevant_benefits_costs.pdf] April 21
• Cost volume profit (CVP) with cm% [s-cost.2014.spring.notes.cvp-cmpercent.pdf] April 14
• Cost volume profit (CVP) with cm/unit [s-cost.2014.spring.notes.cvp-cmunit.pdf] April 14
• Cost behavior and uncertainty [s-cost.2014.spring.notes.cost_behavior_uncertainty.pdf] & Z-score table [StdNormCumDistTable.pdf] April 7
• Basic cost behavior & the CM income statement [s-cost.2014.spring.notes.basic_cost_behavior.pdf] April 7
• Cost terminology & the traditional income statement [s-cost.2014.spring.notes.cost_terminology.pdf] March 31
• Introduction & value chains [s-cost.2014.spring.notes.introduction.pdf] March 31

Homework problems

• Table of contents
  • page 4 [s-cost.2014.spring.hw.toc.pg4.pdf] final
  • Page 3 [s-cost.2014.spring.hw.toc.pg3.pdf]
  • Page 2 [s-cost.2014.spring.hw.toc.pg2.pdf]
  • Page 1 [s-cost.2014.spring.hw.toc.pg1.pdf]
• Standard costs & variances / Albrecht’s [s-cost.2014.spring.hw.variances.pdf] textbook [s-cost.2014.spring.hw.variances.text.pdf] more probs 84-87 [s-cost.2014.spring.hw.variances.more.pdf]
• Activity based costing / Albrecht’s [s-cost.2014.spring.hw.abc.pdf] textbook [s-cost.2014.spring.hw.abc.text.pdf]
• Costing for jobs / Albrecht’s [s-cost.2014.spring.hw.jobs.pdf] textbook [s-cost.2014.spring.hw.jobs.text.pdf]
• Learning curves [s-cost.2014.spring.hw.learning_curve.pdf] Additional problems for practice [s-cost.2014.spring.hw.learning_curve_addl.pdf]  April 28
• Analyzing relevant benefits and costs / [s-cost.2014.spring.hw.relevant.pdf] Additional problems for practice [s-cost.2014.spring.hw.relevant_addl.pdf] April 21
• CVP with cm% [s-cost.2014.spring.hw.cvp-cmpercent.pdf] April 14
• CVP with cm/unit [s-cost.2014.spring.hw.cvp-cmunit,pdf] April 14
• Cost behavior [s-cost.2014.spring.hw.cost_behavior.pdf] April 7
• Cost terminology & the traditional income statement [s-cost.2014.spring.hw.cost_terminology.pdf] March 31

Homework solutions

• Variances / Albrecht’s [s-cost.2014.spring.hw.variances.sol.pdf] textbook [s-cost.2014.spring.hw.variances.text.sol.pdf] more probs 84-87 [s-cost.2014.spring.hw.variances.more.sol.pdf]
• Activity based costing  /Albrecht’s [s-cost.2014.spring.hw.abc.sol.pdf] textbook [s-cost.2014.spring.hw.abc.text.sol.pdf]
• Costing for jobs / Albrecht’s [s-cost.2014.spring.hw.jobs.sol.pdf] textbook [s-cost.2014.spring.hw.jobs.text.sol.pdf]
• Learning curves [s-cost.2014.spring.hw.learning_curve.sol.pdf]  // additional problems [s-cost.2014.spring.hw.learning_curve_addl.sol.pdf] correct file uploaded
• Analyzing relevant benefits and costs [s-cost.2014.spring.hw.relevant.sol.pdf] corrected  // additional problems [s-cost.2014.spring.hw.relevant_addl.sol.pdf]
  
• CVP with cm% [s-cost.2014.spring.hw.cvp-cmpercent.sol.pdf]
• CVP with cm/unit [s-cost.2014.spring.hw.cvp-cmunit.sol.pdf]
• Cost behavior [s-cost.2014.spring.hw.cost_behavior.sol.pdf]
• Cost terminology & the traditional income statement [s-cost.2014.spring.hw.cost_terminology.sol.pdf]

Summative Assessment

• Exam 3 / preview [s-cost.2014.spring.test_prevu.e3.pdf] Monday, June 9
• Project on learning curves [s-cost.2014.spring.project.lc.pdf] due Wednesday, June 4
• Exam 2 / test [e-cost.2014.spring.e2.pdf] solutions [e-cost.2014.spring.e2.sol.pdf] preview [s-cost.2014.spring.test_prevu.e2.pdf] retest [e-cost.2014.spring.e2.retest.pdf] retest solutions []
• Paper on productivity or balanced card
• Exam 1 / test [e-cost.2014.spring.e1.pdf] solutions [e-cost.2014.spring.e1.sol.pdf] preview [s-cost.2014.spring.test_prevu.e1.pdf] retest [e-cost.2014.spring.e1.retest.pdf] retest solutions [e-cost.2014.spring.e1.retest.sol.pdf]

Previous tests

• Fall 2012 USC Upstate [e-cost.2012.fall.all_tests.pdf]
• Summer 2012 USC Upstate [e-cost.2012.summer.all_tests.pdf]
• Spring 2010 Concordia College [e-cost.2010.spring.all_tests.pdf]
• Spring 2008 BGSU [e-cost.2008.spring.all_tests.pdf]

by David Albrecht