1. GENERAL INFORMATION
- PROFESSOR: Kevin M. Lightner, Ph.D.
OFFICE HRS.:
MWF 1400-1430
M 1830-1900
W 1800-1830
By Appointment
OFFICE: SS2427
TELEPHONE: 594-3736
E-MAIL: Kevin.Lightner@sdsu.edu
- GRADUATE ASSISTANT:
OFFICE: SS2427
TELEPHONE: 594-3736
E-MAIL:2. TEXTS
Keiso & Weygandt, Intermediate Accounting, 11th ed.
Horngren, Foster, & Datar, Cost Accounting, 11th ed.3. CLASSROOM FORMAT - SUMMARY
- Discussion Problems
- Topics discussed by a combination of lecture, overheads, and discussion problems
- Three in-class exams
4. OUTSIDE CLASS
- Reading Assignments in Text
- Review of Lecture Notes
- Homework completed
5. HOMEWORK POLICY
A key to the success of this course are the assignments and class discussions. You are expected to complete all assigned homework problems.
6. COMPUTER APPLICATIONS
- You are expected to use SDSU's BlackBoard to obtain agendas and class material
- YOU MUST HAVE YOUR OWN EMAIL ACCOUNT.
7. EXAMS
There will be two exams. The First Exam will be on March 10th and the Second Exam will be on May 12th. at 1900. No make-up exams will be administered. Each exam will be weighted one half of the total semester points.
8. ATTENDANCE:
Class attendance is important as it provides you an opportunity to clarify and test your understanding of the material covered during class discussions.
Students are responsible for all material covered and announcements made during classes missed.
9. SCHEDULE
|
Jan 27 |
Introduction, Cash, Receivables - Origniation and Valuation |
Kieso, Chapter 7 |
|
Feb 3 |
Receivables - Conversion; Inventory Classification and Inventory Cost Systems |
Kieso, Ch 7 (pp 352-368); Ch 8 (pages 393-404; Horngren Ch 4 |
|
10 |
Inventory - ABC, Backflush Costing and Cost Allocation |
Horngren, Ch 5, Ch 20 (pp 700-707), |
|
17 |
Inventory - Cost Flows |
Kieso, Chapter 8 |
|
24 |
Inventory - Valuation |
Kieso, Chapter 9 |
|
Mar 3 |
Inventory - Profit Analysis |
Horngren, Chapter 3 |
|
10 |
EXAM |
Kieso, Chapters 7,8,9; |
|
17 |
Exam Review; Inventory - Cost and Capacity |
Horngren, Chapter 9 |
|
24 |
Inventory - Transfer Pricing and Revenues |
Horngren, Chapter 22 (pp758-772); |
|
Apr 7 |
Inventory - Transfer Pricing (continued) and Revenues |
Horngren, Chapter 14 (pp 496-503) |
|
14 |
No meeting - (Professor at conference) |
|
|
21 |
Operating Decisions and Current Liabilities |
Horngren, Chapter 11; |
|
28 |
Property, Plant & Equipment - Acquisition |
Kieso, Chapter 10 (pp. 500-524) |
|
May 5 |
Deferred Taxes |
Kieso, Chapter 20 |
|
12 |
EXAM |
Kieso, Chapters 10,13,20; Horngren, Chapters 9,11,13,14,22 |