NWTC-Marinette - Cost Accounting - Lesson Plans - Last 9 sessions
Revised April 9, 2000 Lloyd Cook - Adjunct Instructor e-mail: coach@cybrzn.com
Text: Cost Accounting - Trends and Traditions - 3rd Edition - Barnfield, Raiborn, and Kinney
Session Date Chapter           Today is… 04/09/2000
21 4/11/00 7 Job Order Costing
http://learn.lincoln.ac.nz/fiac202r/ppt/browse/wk5/sld003.htm
http://secure.lf.com/drug/ce/98_2_lesson.htm In Class:
Review Demonstration Problem - pgs 301-304 Using Excel - record job costs
Homework:  Read Chapter 8 - Process Costing Internet Activity pg 322 - 323
22 4/13/00 8 Process Costing
http://nbs1.ntu.edu.sg/ab212/week9/slides/sld001.htm
Prices Candles - page 325 In Class:
Review Demonstration Problem - pgs 349-350 Internet Activity pg 365
Homework:  Read Chapter 9 - Lost Units & Accretion
23 4/18/00 9 Lost Units & Accretion
http://www.swcollege.com/vircomm/gita/gita17-5_main.html
West Publishing CD-ROM Production pg 368, news note pg 369, Exhibit 9-1 pg 370,
 and other News Notes.  Also review COPR ex 9-10, pg 385
Review Demonstration Problem - pgs 392-394 In Class:
Internet Activity pg 408
Homework:  Read Chapter 10 - Cost Allocation for Joint Products/By-Products
24 4/20/00 10 Cost Allocation for Joint Products/By-Products
Review Exhibits 10-1, - 10-3 in text pgs 414, 415, 417
Work thru Joint Cost Allocation exhibits, starting on pg 418, exh 10-4
Review Demonstration Problem - pgs 392-394 Using Excel - record job costs
Internet Activity pg 447
Homework:  Read Chapter 12 - Variable Costing and CVP Analysis
25 4/25/00 12 Variable Costing & CVP Analysis
Overview of Absorption and Variable Costing
Variable Costing & CVP Analysis
Review Absorption and Variable Costing exhibits 12-1 & 12-2 pgs 514-515
Phantom Profit pg 519, News Note pg 521 Income manipulation, and Gun Fighter pg 522
CVP * BE Point pgs 522… and CONTRIBUTION MARGIN
CVP Graphs pgs 542-545
Demonstration Problem pgs 547-548 Internet Activity pg 565
Homework:  Read Chapter 14 - The Master Budget
26 4/27/00 14 The Master Budget
Master Budget - Master Index
Demonstration Problem pgs 652-653 Internet Activity pg 671
Homework:  Read Chapter 17 - Contorl of Inventory & Production
27 5/2/00 17 Control of Inventory & Production
EOQ exhibit 17-10 pg 770
Demonstration Problem pgs 791-792 Internet Activity pg 671
Homework:  Read Chapter 18 - Captial Budgeting
28 5/4/00 18 Capital Budgeting
Net Present Value (NPV), Profitability Index (PI), and Internal Rate of Return (IRR)
Demonstration Problem pgs 850-851 Internet Activity pg 671
Prep for Team Presentations on 5/9/00
29 5/9/00 Final Final ("Exam") Team Presentations
Each of four teams will do a presentation (see attached)