• None

1. Test Your Knowledge: Regular Accounts (I, G)
2. Test Your Knowledge: Contra Accounts (I, G)
3. Test Your Knowledge: The Four Basic Financial Statements (I, G)
4. Hair Dryer Case (I, G)
5. Get to Know Management Professionals (I, U)

Textbook

• Read Chapter 1 Managerial Accounting and Cost Concepts, pp. 25-41

Lessons 1, 2, and 3 are critical foundation material for the entire course. Learn them well!
Connect assignments start on p. 47. Book questions start on p. 44.

1. Lesson 1 Book Questions: Q 1-2 and 1-5 (I, U)
2. 1b E 1-1 Direct vs. indirect cost (I, G)
3. 1b Instructor Quiz: Direct vs. indirect costs (I, G)
4. 1c E 1-3 Product vs. period cost (I, G)
5. 1c Instructor Quiz 1: Product vs. period costs (I, G)
6. 1c Instructor Quiz 2: Product vs. period costs (I, G)
7. 1d E 1-4 Fixed and variable cost behavior (I, G)
8. 1d P 1-20 Variable vs. fixed cost and direct vs. indirect cost (I, G)
9. 1d P 1-23 Fixed vs. variable cost, product vs. period cost, and direct vs. indirect costs (I, G)
10. 1d Instructor Quiz: Fixed vs. variable costs (I, G)
11. 1e E 1-6 Traditional vs. contribution margin income statement (I, G)

12. Introduction Discussion (I, G)

Textbook

• Read Chapter 2 Job Order Costing: Calculating Unit Product Costs, pp. 59–76 and Appendix 2B, pp. 100-102.
  (Note: Intentionally skipping Appendix 2A)

Lessons 1, 2, and 3 are critical foundation material for the entire course. Learn them well! 
Connect assignments start on p. 81. Book questions start on p. 78.

1. Lesson 2 Book Questions: Q 2-11 and 2-13 (I, U)
2. 2a Instructor Quiz: Job versus process costing (I, G)
3. 2c E 2-1 Compute the predetermined overhead rate (I, G)
4. 2c E 2-2 Applying overhead (I, G)
5. 2c E 2-3 Computing job costs (I, G)
6. 2c E 2-14 Predetermined overhead rate and job cost (I, G)
7. 2ab&c Instructor Quiz: Job versus process costing, job costing, and actual, normal, and standard costing (I, G)

Textbook

• Read Chapter 3, Job Order Costing: Cost Flows and External Reporting, pp. 106-125.
  (Note: Intentionally skipping Appendix 3A)

Lessons 1, 2, and 3 are critical foundation material for the entire course. Learn them well! 
Connect assignments start on p. 131. Book questions start on p. 129.

1. Lesson 3 Book Questions: Q 3-1, 3-2, and 3-3 (I, U)
2. 3a E 3-5 Journal entries and T-accounts (I, G)
3. 3b E 3-6 Cost of goods manufactured, cost of goods sold, and income statement (I, G)
4. 3b Instructor Problem: Cost of goods manufactured (I, G)
5. 3b Instructor Quiz: COGS, COGM, IS (I, G)

Textbook

• Read Chapter 4, Process Costing, pp. 152-165
  (Note: Intentionally skipping Appendix 4A)
• Read Chapter 4, Appendix 4B, Service Department Allocation, pp. 188-191
• Read in Chapter 11, Service Department Charges, pp. 509-513

Connect assignments start on p. 171.

1. 4a P 4-15 Comprehensive problem—weighted average method (I, G)
2. 4a Instructor Problem: Weighted average cost of production report (I, G)
3. 4b E 4-1 Process costing journal entries (I, G)

Textbook

• None

Connect assignments start on p. 191. Book questions start on p. 168.

1. Lesson 5 Book Questions: Q 4-1, 4-2, 4-4, 4-7, and 4-8 (I, U)
2. 5a Instructor Quiz: Traditional cost allocation (I, G)
3. 5b E 4B-1 Direct method (I, G)
4. 5b E 4B-2 Step-down method (I, G)

• Read part of Chapter 7, Activity-Based Costing: A Tool to Aid Decision Making, pp. 305-326
  (Note: Intentionally skipping Appendix 7A)

Connect assignments start on p. 331. Book exercises start on p. 328.

1. Lesson 6 Book Questions: Q 7-1, 7-2, 7-4, 7-5, 7-8, and 7-9 (I, U)
2. 6b E 7-1 ABC cost hierarchy (unit level, batch level, product level, or organization sustaining (I, G)
3. 6b E 7-2 First stage allocation (resource costs to activity pools) (I, G)
4. 6b E 7-3 Compute activity rates (I, G)
5. 6b E 7-4 Second stage allocation (activity pools to cost objects) (I, G)
6. 6b E 7-15 Comprehensive activity-based costing exercise (I, G)
7. 6a&b Instructor Quiz: Bases for cost allocation and activity-based costing (I, G)
8. 6b Instructor Problem: Activity-based costing (I, G)

9. Exam 1 (I, G)

Textbook

• Read Chapter 5, Cost-Volume-Profit Relationships, pp. 195-217

Connect assignments start on p. 224.

1. 7a E 5-13 Changes in selling price, sales volume, variable cost per unit and total fixed costs (I, G)
2. 7b E 5-6 Compute the break-even point (I, G)
3. 7b E 5-11 Missing data: basic CVP concepts (I, G)
4. 7b P 5-20 Various CVP questions: break-even point; cost structure; target sales (I, G)
5. 7b&c Instructor Quiz: Cost-volume-profit working problems (I, G)

Textbook

• Read Chapter 6, Variable Costing and Segment Reporting: Tools for Management, pp. 253-274
  (Note: Intentionally skipping Appendix 6A until we cover the theory of constraints)

Connect assignments start on p. 284. Book questions start on p. 278.

1. Lesson 8 Book Questions: Q 6-1, 6-3, 6-6, 6-9, 6-10, 6-11, 6-14, 6-16, and 6-17 (I, U)
2. 8a E 6-9 Variable and absorption costing unit product cost and income statements (I, G)
3. 8a Instructor Problem: Variable and absorption costing income statements (I, G)
4. 8b E 6-11 Segmented income statement (I, G)

Textbook

• Read Chapter 8, Master Budgeting, pp. 353-377

Connect assignments start on p. 396. Book questions start on p. 379.

1. Lesson 9 Book Questions: Q 8-3, 8-5, and 8-10 (I, U)
2. 9a P 8-29 Completing a master budget (I, G)
3. 9b P 8-28 Cash budget (I, G)
4. 9b Instructor Quiz: Cash budget (I, G)
5. 9b Instructor Problem: Cash budget (I, G)

Textbook

• Read Chapter 9, Flexible Budgets and Performance Analysis, pp. 404-410 (the remainder of the chapter is not being covered)
• Read Chapter 10, Standard Costs and Variances, pp. 438-456
  (Note: Intentionally skipping Appendix 10A and 10B)

Connect assignments start on p. 428 and 464. Book questions on pp. 421 and 459.

1. Lesson 10 Book Questions on p. 421: Q 9-2 (I, U)
   Lesson 10 Book Questions on p.459: Q 10-1, 10-2, 10-3, 10-5, 10-8, 10-9, and 10-10 (I, U)
2. 10a E 9-9 Planning budget, p. 429 (I, G)
3. 10a E 9-10 Flexible budget, p. 429 (I, G)
4. 10b P 10-9 Comprehensive variance analysis, p. 466 (I, G)
5. 10b Instructor Quiz: Standard cost and variances (I, G)

Textbook

• Read Chapter 13, Differential Analysis: The Key to Decision Making, pp. 566-585

Connect assignments start on p. 589. Book questions start on p. 586.

1. Lesson 11 Book Questions: Q 13-1, 13-2, 13-3, 13-4, 13-8, 13-9, 13-13, 13-14, and 13-16 (I, U)
2. 11b E 13-1 Identifying relevant cost (I, G)
3. 11b E 13-2 Dropping or retaining a segment (I, G)
4. 11b E 13-3 Make or buy a component (I, G)
5. 11b E 13-4 Evaluating a special order (I, G)
6. 11b E 13-5 Utilizing a constrained resource (I, G)
7. 11b E 13-7 Sell of process further (I, G)
8. 11b Instructor Quiz: Differential analysis working problems (I, G)

Textbook

• Read Chapter 11, Transfer Pricing: pp. 504-509

Connect assignments start on p. 519.

1. 12 E 11-3 Transfer pricing basics
2. 12 E 11-25 Basic transfer pricing
3. 12 E 11-13 Transfer pricing situations

E-Reserve (Theory of Constraints)

• Read pp. 509–517 and 522–523 Summary and Appendix of Chapter 13 from Cost Management: A Strategic Emphasis, 7th Ed., by Blocher, Stout, Juras, & Cokins.

1. None

E-Reserve (Target Costing)

• Read pp. 500–509 and 522 Summary of Chapter 13 from Cost Management: A Strategic Emphasis, 7th Ed., by Blocher, Stout, Juras, & Cokins.

1. 14 Connect P 6A-5 Super variable costing, p. 303 (I, G) 

• None

1. None

• None

1. Complete the Proctored Cumulative Exam.