COURSE SYLLABUS

School of Management
The University of Texas at Dallas

Cost Management Systems

SOM 2.112
Course: AIM 3341.5U1
Instructor: Dorothy Thompson
Semester: Summer 2008
Course Start/End Date: May 28 – August 13 W 6-10 p.m.

Course Information
Course Description
A study of business management's internal accounting information needs as it pertains to cost
control and containment with emphasis on the processes of business planning, controlling, and
decision making. Topics include cost behavior, cost allocation, budgeting, and performance
measurement. Prerequisite: AIM 2302, MATH 1326, and MATH 2333.

It is assumed that you have a thorough understanding of the major concepts from AIM 2302 and
an understanding of double-entry accounting (debits and credits). It is also assumed that you
are familiar with the mathematical tools introduced in Math 1326 and Math 2333.

Instructor Information
Office: SOM 4.421
Phone: 972-883-4442, or on campus 4442
Email: Use WebCT or Dorothy.A.Thompson@UTDallas.edu

Course Materials
Textbook: Cost Management: Measuring, Monitoring and Motivating Performance.
Leslie G. Eldenburg and Susan K. Wolcott. Wiley ISBN: 0471205494.
Basic Calculator, Pencil & scantron. Any in class assignment turned in to me will ONLY be
accepted in pencil. Any outside assignments are expected to be typed.

Student Assessments

Grading Information
Your final grade in this course will be determined as follows:
Examination I 25%
Examination II 25%
Examination III 30%
5 Quizzes (lowest dropped) 20%
Total 100%

The letter grade will reflect each student’s performance relative to the class and standards
expected of undergraduate students.
You can check your grades by accessing the “My Grades” icon on the Student Tools page after
the grade for each assessment task is released.
Final letter grades will be determined on the basis of the overall percentage. Curves will not be
given for individual examinations or quizzes. Makeup quizzes are not allowed. If you miss an
exam, with an approved excuse, you have until the next class period to complete it.

Scholastic Dishonesty
The University has policies and discipline procedures regarding scholastic dishonesty. Detailed
information is available on the Scholastic Dishonesty web page. All students are expected to
maintain a high level of responsibility with respect to academic honesty. Students who violate
University rules on scholastic dishonesty are subject to disciplinary penalties, including the
possibility of failure in the course and/or dismissal from the University. Since such dishonesty
harms the individual, all students and the integrity of the University, policies on scholastic
dishonesty will be strictly enforced.

Course Evaluation
As required by UTD academic regulations, every student must complete an evaluation for each
enrolled course at the end of the semester. One will be provided at the end of the semester.

Course Outline/Schedule
WEEK Beginning TOPIC CHAPTER

1 5/28 Housekeeping – Pass out syllabus, professor introduction, etc.

Introduction to Management Accounting 1
2 6/4 Chapter 1 hw & Quiz 1, Introduce chapter 2 – The Cost Function 1&2
3 6/11 Chapter 2 hw, Introduce chapter 3 - CVP Analysis 2&3
4 6/18 Chapter 3 hw & Quiz 2, Introduce chapter 4 – Relevant Costs 3&4
5 6/25 Chapter 4 homework & Review for Exam 1, Introduce chapter 5 – 4&5
Job Costing

6 7/2 EXAMINATION I 1,2,3,4

Chapter 5 hw, Introduce chapter 7 - Activity Based Costing 5&7

7 7/9 Chapter 7 hw, Quiz 3 & Introduce chapter 8 – Support Department 7&8
Costs
8 7/16 Chapter 8 hw & Introduce chapter 9 - Joint Product and By- 8&9
Product Costing
9 7/23 Chapter 9 hw, Review for Exam 2, Introduce chapter 10 – 9 & 10
Master Budgets & Flexible Budgets

10 7/30 EXAMINATION II 5,7,8,9

Chapter 10 hw & Quiz 4, Introduce chapter 11 – Variance Analysis 10 & 11

11 8/6 Chapter 11 homework & Quiz 5, Review for Exam 3 11

12 8/13 EXAMINATION III 10,11