OUTLINE IV: This basic course is similar to Outline II with one key exception: Chapter 17 (Process Costing) is covered immediately after Chapter 5. Many instructors prefer to cover job costing and process costing in sequence so that their differences are highlighted. OUTLINE V: This course emphasizes technical cost accounting topics more than the other five outlines. Chapters 17 and 18 extend Chapters 4 and 5; covering 4, 5, 17, and 18 as a single section of the course provides students with a solid understanding of product costing alternatives. OUTLINE VI: This basic course is adopted by instructors who wish to put most emphasis on the decision making and performance evaluation aspects of cost accounting. Finishing the basic course with Chapters 22 and 23 means that behavioral issues are highlighted in the final weeks of the course. OUTLINE I OUTLINE II OUTLINE III BASIC Number of Number of Number of COURSE Chapter Sessions Chapter Sessions Chapter Sessions 1 (1) 1 (1) 1 (1) 2 (2) 2 (2) 2 (2) 3 (2) 3 (2) 3 (2) 4 (3) 10 (2) 4 (3) 5 (3) 4 (3) 5 (3) 6 (2) 5 (3) 6 (2) 7 (2) 6 (2) 7 (2) 8 (2) 7 (2) 8 (2) 9 (2) 8 (2) 9 (2) 10 (2) 9 (2) 11 (2) 11 (2) 11 (2) 12 (2) 13 (2) 12 (2) 14 (2) 13 (2) 15 (2) Tests (3) Tests (3) Tests (3) Optional (4) Optional (2) Optional (2) 32 32 32 SECOND Number of Number of Number of COURSE Chapter Sessions Chapter Sessions Chapter Sessions 12 (3) 21 (3) 10 (2) 14 (2) 22 (2) 13 (2) 15 (2) 23 (2) 21 (3) 16 (2) 14 (3) 15 (2) 17 (2) 15 (2) 17 (3) 18 (2) 16 (2) 18 (2) 19 (2) 17 (3) 19 (2) 20 (2) 18 (2) 20 (3) 21 (2) 19 (2) 22 (2) 22 (2) 20 (2) 23 (2) 23 (2) Tests (3) (3) Tests (3)
OUTLINE IV: This basic course is similar to Outline II with one key exception: Chapter 17 (Process Costing) is covered immediately after Chapter 5. Many instructors prefer to cover job costing and process costing in sequence so that their differences are highlighted. OUTLINE V: This course emphasizes technical cost accounting topics more than the other five outlines. Chapters 17 and 18 extend Chapters 4 and 5; covering 4, 5, 17, and 18 as a single section of the course provides students with a solid understanding of product costing alternatives. OUTLINE VI: This basic course is adopted by instructors who wish to put most emphasis on the decision making and performance evaluation aspects of cost accounting. Finishing the basic course with Chapters 22 and 23 means that behavioral issues are highlighted in the final weeks of the course. OUTLINE I OUTLINE II OUTLINE III BASIC COURSE Chapter Number of Sessions Chapter Number of Sessions Chapter Number of Sessions 1 (1) 1 (1) 1 (1) 2 (2) 2 (2) 2 (2) 3 (2) 3 (2) 3 (2) 4 (3) 10 (2) 4 (3) 5 (3) 4 (3) 5 (3) 6 (2) 5 (3) 6 (2) 7 (2) 6 (2) 7 (2) 8 (2) 7 (2) 8 (2) 9 (2) 8 (2) 9 (2) 10 (2) 9 (2) 11 (2) 11 (2) 11 (2) 12 (2) 13 (2) 12 (2) 14 (2) 13 (2) 15 (2) Tests (3) Tests (3) Tests (3) Optional (4) Optional (2) Optional (2) 32 32 32 SECOND COURSE Chapter Number of Sessions Chapter Number of Sessions Chapter Number of Sessions 12 (3) 21 (3) 10 (2) 14 (2) 22 (2) 13 (2) 15 (2) 23 (2) 21 (3) 16 (2) 14 (3) 15 (2) 17 (2) 15 (2) 17 (3) 18 (2) 16 (2) 18 (2) 19 (2) 17 (3) 19 (2) 20 (2) 18 (2) 20 (3) 21 (2) 19 (2) 22 (2) 22 (2) 20 (2) 23 (2) 23 (2) Tests (3) (3) Tests (3)
Cost15EChapter00_Solutions.docx