Cost Accounting /ACCT 3470
Cost Accounting /ACCT 3470
Purpose: to help other instructors teaching the same course
Common Course ID: Cost Accounting /ACCT 3470
CSU Instructor Open Textbook Adoption Portrait
Abstract: This open textbook is being utilized in an Accounting course for undergraduate students by Professor Xiang Liu at CSU San Bernardino. The open textbook provides a comprehensive explanation of cost and managerial accounting concept, models and techniques. The main motivation to adopt an open textbook was to reduce students’ cost burden on textbook. Most student access the open textbook in ebook that is integrated into Canvas.
Course Title and Number: Accounting 3470 - Management Accounting and Ethics in Business
Brief Description of course highlights: Quarter Prerequisite: ACCT 212
Overview of techniques to facilitate business decision-making and professional ethics in business. Models include break-even analysis, differential costing, product cost pricing analyses, capital budgeting and investment analysis techniques. The role of budgeting in management planning and control and an examination of cost and revenue variances. Transfer pricing, management compensation and performance evaluation are reviewed in both domestic and international situations. Formerly offered as ACCT 347.
https://catalog.csusb.edu/coursesaz/acct/
Student population: The target audience are undergraduate Accounting majored students. This is a required course for them.
Learning or student outcomes: Students will be able to master the accounting techniques that assist managerial planning, control and decision making. Topics include various costing methods, budgeting and CVP analysis, control, performance evaluation, and short-run and long-run decision making.
Key challenges faced and how resolved:
-Technical difficulty coordinating multiple parties such as Bryteware, Redshelf, Pearson and Follett bookstore.
-always caught in troubles at the beginning of semester and needs trouble shooting
-instructions of registration is not up to date and cannot be verified using instructor account
-my contact person is Rochelle, our bookstore manager who worked diligently in resolving the issue.
Syllabus and/or Sample assignment from the course or the adoption:
Horngren’s Cost Accounting: A Managerial Emphasis, by Dater and Rajan. Prentice Hall (17th Ed.) 2021. ISBN: 9780134475585 (The Horngren book is a timeless classic in cost accounting. It is provided as Immediate Access to students at a discount. Students will be able to read the etext book by clicking on Pearson tab on left column on Canvas. University will bill students tuition account $35.00 after Census date. Access to the ebook is the duration of the course i.e. 4 months. If you already bought the book elsewhere or you need to drop the class, you need to create an account to OPT OUT before Census date to avoid being charged. See instructions in next section of syllabus)
Textbook or OER/Low cost Title: Horngren’s Cost Accounting: A Managerial Emphasis, by Dater and Rajan. Prentice Hall (17th Ed.) 2021. ISBN: 9780134475585
Brief Description: The Horngren book is a timeless classic in cost accounting. It provides a comprehensive explanation of cost and managerial accounting concept, models and techniques. It also includes many carefully selected real world examples and practices for students. https://www.pearson.com/en-us/subject-catalog/p/horngrens-cost-accounting/P200000005927/9780136713845
Please provide a link to the resource https://www.pearson.com/store/p/horngren-s-cost-accounting/P200000007681/9780134475998
Authors: Dater and Rajan
Student access: Students access etextbook that is integrated into Canvas via Immediate Access provided by Pearson.
Supplemental resources: Ebook, Powerpoint slides, and test bank
Provide the cost savings from that of a traditional textbook: Reduces cost to student from $187 to $39
License: It is copyrighted by Pearson.
OER/Low Cost Adoption Process
Provide an explanation or what motivated you to use this textbook or OER/Low Cost option. Per students’ request in saving money
How did you find and select the open textbook for this course? It is inherited from previous professors teaching same course here since I joined in 2009.
Sharing Best Practices:
- Designate a shadow student account so that instructor can go through registration process and be aware of potential issues.
- Currently, faculty account cannot register or see what is going on the student’s side.
Describe any challenges you experienced, and lessons learned.
-Technical difficulty
-Strong support from bookstore and publisher is extremely important
Xiang (Samantha) Liu
Professor of Accounting
California State University, San Bernardino
Please provide a link to your university page: https://www.csusb.edu/profile/xliu
Please describe the courses you teach.
ACCT 2110 INTRODUCTORY ACCOUNTING I,
ACCT 2120 INTRODUCTORY ACCOUNTING II,
ACCT 3470 COST ACCOUNTING,
ACCT 6060 ACCOUNTING FOR MANAGERIAL DECISION MAKING
Describe your teaching philosophy and any research interests related to your discipline or teaching.
I consider it a privilege to teach. It is exciting to continue to learn and inspiring to expose students to new ideas and changing information. I encourage my students to think analytically and critically about accounting and business issues. My philosophy is not only to teach my students technical knowledge regarding accounting, but also to enable them to analyze problems and develop a logical method of solving problems. In other words, I get them to think rather than just memorize formulas. Also, I regard motivating students as one of my jobs. I believe students work harder and learn better if they are motivated. I believe a teacher must care for the students and be passionate about a topic and equally passionate about communicating that topic to others. I also believe in being fair as a teacher, which to me means being able to understand what students are going through as individuals and as students. It means treating students with an impartial attitude, but not an uncaring attitude.