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Course Form (One form per course, lab, or recitation)
NORTHEAST Integrated Curriculum Committee
Date: 6/27/2022
1.
Contact person: Loren F. Selznick, J.D., Chairperson
Phone:
2.
570-389-4899
Email: lselznic@bloomu.edu
Department:
Accounting and Business Law
Program:
Accounting
3.
Tracking # (For Provost office use only)
4.
CIP# (For Provost office use only)
5.
Select which actions you are requesting for _X_ Undergraduate __ Graduate
☒ Course Modified for Integration
6.
☐ Course Not Previously Offered at any campus
Click modalities that the course may be offered (80% +)
☒Face-to-Face/In person ☒ Online (100%) ☒ Interactive TV ☒ Multi-modal
New University
Course Prefix
New University
Course Number
New University
Course Title
ACCT
348
Cost Accounting
Current University
Course Prefix
ACCT
Current University
Course Number
348
Current University
Course Title
Cost Accounting
*Only list Current Courses that are equivalent to the New Course
BU:
ACCT 348
Cost Accounting
LHU:
MU:
1
New Course for Integrated University
7. Will the course be seeking General Education approval?
☒ No ☐ Yes (if yes, go to next section General Education Approval- click on this link)
8. Resources at Each Campus: List any resources, including faculty, facilities, technology,
equipment, or library resources necessary at each campus listed above.
Faculty currently at BU, needed at LHU and MU
Identify on which campuses the course is intended to be offered in the integrated university
(for administration use only):
☒ BU
☒ LHU
☒ MU
9. Identify Departments/Programs/Courses impacted by changes on this form (Identify any
programs/departments/courses that may be impacted by course changes. Contact programs,
departments to obtain support if you are offering a course that will impact their program:
No changes from current course. Current program AACSB approved.
10. Indicate Semester and Year Course will be implemented:
Fall 2023
11. Provide a rationale for how this course relates to the mission and goals of the related program:
Students begin learning to analyze and communicate accounting information for decision
making. Students also continue learning to follow professional and ethical standards imposed
by law and licensing associations.
12. Abbreviated Title (for Master Schedule, Maximum 20 spaces):
Cost Accounting
13. Course Description for Catalog (Maximum 75 words -start with an action verb.):
Provides an in-depth study of the three major production costs: raw material, factory
overhead, and labor. This course requires moderate spreadsheet skills. Three hours
lecture per week.
14. Credit(s): 3
Clock Hours:
Lecture: 3 hours
Recitation: hours Lab: hours
Contract Hours:
Lecture: 3 hours
Recitation: hours Lab: hours
15. Prerequisites (Courses completed prior to taking this course):
ACCT222 Principles of Accounting 2 or ACCT223 Managerial Accounting
16. Co-requisites (Courses which must be taken simultaneously with other courses):
None
2
17. Enrollment Restrictions (e.g., limited to majors in program XXX, restricted from majors in program
XXX, etc.):
18. Repeatable: Can this course be repeated for credit as a multi-topic class, not just for a grade
change?
☒ No ☐ Yes: How many times is the course repeatable?
19. Dual-Level or Cross-Listed: Is this course dual-level? ☐Yes ☒No.
If yes, list the course prefix and number.
If dual-level, indicate content, assignments, and assessments for graduate and undergraduate
courses on two separate Master Course Syllabus forms. Cross-Listed is across multiple
departments/programs.
20. Estimated Frequency of Offering:
How often will the course be taught for a two-year cycle? It is estimated that the course will be
offered 4 times in a two-year cycle--every fall and spring semester.
21. Recommended class size for student success: Provide the recommended class size number and a
clear rationale based on accreditation guidelines, discipline standards, or pedagogical limitations.
Recommended class size is 28 students to allow for student hands on experience in a computer lab,
faculty observation and guidance of students in high level class exercises and extensive problem
solving, and multimodal or online instruction.
Submit a Master Course Syllabus – (see attached)
3
General_Education_Approval
Locate the required Curricular Theme, Program Goal, and Learning Objectives and Desired Outcomes for
your selected area of this program in the General Education Plan (click on this link).
GE-1: Select the Curricular Theme and Program Goal you are applying from the drop down below (click
on the words Choose an item, then click on the arrow and select one option):
Choose an item.
GE-2: How does your course fit into the General Education Curricular Theme and Program Goal to which
you are applying (be sure to address all of the required areas of the selected Program Goal)?
➢ Caution, these terms Curricular Themes and Program Goals are specific to this General Education
Program, See Ship Guide pages 6-12 for clarification
https://www.ship.edu/globalassets/gec/handbook_generaleducationship_2018_09_25.pdf
➢ [A program goal is a clear statement that expresses what our program will do for students. Each goal
is designed to prompt and guide teaching practice and program assessment. For example in the
Curricular Theme of Diversity, a Program Goal is to Guide and prompt students to evaluate the
diversity of human experience, behavior, and thought, in order to better understand ourselves and
others, to respond to the roots of inequality that undermines social justice, while developing
awareness regarding diversity in culture, ethnicity, race, gender/gender expression, religion, age,
social class, sexual orientation, or abilities.]
4
GE-3: List the Course Specific SLOs that correspond to the General Education SLOs of the relevant
Curricular Theme and Program Goal and explain how your course will meet each one of these Course
Objectives. Please be specific and use examples to align in column two and to demonstrate how this will be
implemented in column three.
Course Specific Student Learning
Objectives (SLOs)
General Education Student
Learning Objectives (SLOs)
How do the methods and
structure of the course provide
students with the opportunity
to meet each aligned pair of
General Education and Course
Specific SLOs?
Submit the Master Course Syllabus (including assessment) in addition to this form to be considered for
General Education approval.
5
Signatures
Required
Signatures
Name
Date
Department
Chairperson
Loren F. Selznick
June 30, 2022
By typing my name in the box above, I am electronically signing this form. Dean, ICC Chair, and
President/Designee will sign to indicate approval directly in SharePoint.
6
MASTER COURSE SYLLABUS
1. DATE PREPARED:
June 23, 2022
2. PREPARED BY:
Loren F. Selznick, J.D., Chairperson
3. DEPARTMENT:
Accounting and Business Law
a. Program:
Accounting
4. COURSE PREFIX & NUMBER (without space in-between):
ACCT348
5. COURSE TITLE:
Cost Accounting
6. CREDIT HOURS:
3
7. RECOMMENDED CLASS SIZE:
28
8. PREREQUISITES/CO-REQUISITES:
ACCT222 Principles of Accounting 2 or
ACCT223
Managerial Accounting
9. COURSE DESCRIPTION FOR CATALOG:
Provides an in-depth study of the three major production costs raw material, factory
overhead, and labor. This course requires moderate spreadsheet skills. Three hours lecture
per week.
10. CONTENT DESCRIPTION:
A. The following areas of study will be included:
• Introduction to cost management
• The cost function
• Cost-volume-profit analysis
• Relevant costs
• Job costing
• Process costing
• Activity-based costing
• Budget processes
• Assigning support and joint product costs
11. STUDENT LEARNING OUTCOMES:
Upon completion of this course, the student will be able to:
Apply systems thinking to cost accounting
and cost management
2) Create and utilize cost accounting
information for improved cost
management decisions
3) Create and apply spreadsheet solutions to
cost accounting and cost management
problems
1)
12. STUDENT ASSESSMENT
Include assessment(s) and whether they are suggested or mandated
(e.g., to comply with accreditation or as a minimum standard)
Exams, cases, class exercises and
participation
Exams, cases, class exercises and
participation
Exams, cases, class exercises and
participation
7
Prepare cost accounting data to be used in
a variety of cost management techniques
5) Perform job order and process costing and
reporting
6) Design and use activity-based costing and
other cost allocation systems.
7) Create, implement, and assess
organizational budgets.
4)
Exams, cases, class exercises and
participation
Exams, cases, class exercises and
participation
Exams, cases, class exercises and
participation
Exams, cases, class exercises and
participation
*Note- Rows can be added
13. METHODS:
The course may be offered in traditional face-to-face format, or distance education
format. The traditional face-to-face format will include lecture, handouts, group
discussions, assessments and exams. The Distance Education format will utilize the
learning management to administer lectures, assignments, group discussions, and other
content necessary for the successful completion of the course.
14. COURSE ASSESSMENT:
The department will collect departmentally-develop rubrics and/or results on exam items
across all sections of the course on a regular basis. The assessment data will assist in identifying
needed changes to the course to ensure greater student attainment of the Student Learning
Objectives. The results of the evaluation will be reviewed by the department, and, if warranted,
adjustments to the course will be made.
15. SUPPORTING MATERIALS- SAMPLE TEXTS (Recommended):
Horngren’s cost accounting: A managerial emphasis (16th ed.). Pearson. ISBN-13:
9780134475585
MyAccountingLab
http://www.pearsonmylabandmastering.com/northamerica/
Indicate possible recommended texts for the course where appropriate, including author/editor, title, publisher, edition, and
date of publication. The style of entry should consistently follow a manual such as Turabian, MLA, APA, or an accepted guide
in a specific discipline.
8
NORTHEAST Integrated Curriculum Committee
Date: 6/27/2022
1.
Contact person: Loren F. Selznick, J.D., Chairperson
Phone:
2.
570-389-4899
Email: lselznic@bloomu.edu
Department:
Accounting and Business Law
Program:
Accounting
3.
Tracking # (For Provost office use only)
4.
CIP# (For Provost office use only)
5.
Select which actions you are requesting for _X_ Undergraduate __ Graduate
☒ Course Modified for Integration
6.
☐ Course Not Previously Offered at any campus
Click modalities that the course may be offered (80% +)
☒Face-to-Face/In person ☒ Online (100%) ☒ Interactive TV ☒ Multi-modal
New University
Course Prefix
New University
Course Number
New University
Course Title
ACCT
348
Cost Accounting
Current University
Course Prefix
ACCT
Current University
Course Number
348
Current University
Course Title
Cost Accounting
*Only list Current Courses that are equivalent to the New Course
BU:
ACCT 348
Cost Accounting
LHU:
MU:
1
New Course for Integrated University
7. Will the course be seeking General Education approval?
☒ No ☐ Yes (if yes, go to next section General Education Approval- click on this link)
8. Resources at Each Campus: List any resources, including faculty, facilities, technology,
equipment, or library resources necessary at each campus listed above.
Faculty currently at BU, needed at LHU and MU
Identify on which campuses the course is intended to be offered in the integrated university
(for administration use only):
☒ BU
☒ LHU
☒ MU
9. Identify Departments/Programs/Courses impacted by changes on this form (Identify any
programs/departments/courses that may be impacted by course changes. Contact programs,
departments to obtain support if you are offering a course that will impact their program:
No changes from current course. Current program AACSB approved.
10. Indicate Semester and Year Course will be implemented:
Fall 2023
11. Provide a rationale for how this course relates to the mission and goals of the related program:
Students begin learning to analyze and communicate accounting information for decision
making. Students also continue learning to follow professional and ethical standards imposed
by law and licensing associations.
12. Abbreviated Title (for Master Schedule, Maximum 20 spaces):
Cost Accounting
13. Course Description for Catalog (Maximum 75 words -start with an action verb.):
Provides an in-depth study of the three major production costs: raw material, factory
overhead, and labor. This course requires moderate spreadsheet skills. Three hours
lecture per week.
14. Credit(s): 3
Clock Hours:
Lecture: 3 hours
Recitation: hours Lab: hours
Contract Hours:
Lecture: 3 hours
Recitation: hours Lab: hours
15. Prerequisites (Courses completed prior to taking this course):
ACCT222 Principles of Accounting 2 or ACCT223 Managerial Accounting
16. Co-requisites (Courses which must be taken simultaneously with other courses):
None
2
17. Enrollment Restrictions (e.g., limited to majors in program XXX, restricted from majors in program
XXX, etc.):
18. Repeatable: Can this course be repeated for credit as a multi-topic class, not just for a grade
change?
☒ No ☐ Yes: How many times is the course repeatable?
19. Dual-Level or Cross-Listed: Is this course dual-level? ☐Yes ☒No.
If yes, list the course prefix and number.
If dual-level, indicate content, assignments, and assessments for graduate and undergraduate
courses on two separate Master Course Syllabus forms. Cross-Listed is across multiple
departments/programs.
20. Estimated Frequency of Offering:
How often will the course be taught for a two-year cycle? It is estimated that the course will be
offered 4 times in a two-year cycle--every fall and spring semester.
21. Recommended class size for student success: Provide the recommended class size number and a
clear rationale based on accreditation guidelines, discipline standards, or pedagogical limitations.
Recommended class size is 28 students to allow for student hands on experience in a computer lab,
faculty observation and guidance of students in high level class exercises and extensive problem
solving, and multimodal or online instruction.
Submit a Master Course Syllabus – (see attached)
3
General_Education_Approval
Locate the required Curricular Theme, Program Goal, and Learning Objectives and Desired Outcomes for
your selected area of this program in the General Education Plan (click on this link).
GE-1: Select the Curricular Theme and Program Goal you are applying from the drop down below (click
on the words Choose an item, then click on the arrow and select one option):
Choose an item.
GE-2: How does your course fit into the General Education Curricular Theme and Program Goal to which
you are applying (be sure to address all of the required areas of the selected Program Goal)?
➢ Caution, these terms Curricular Themes and Program Goals are specific to this General Education
Program, See Ship Guide pages 6-12 for clarification
https://www.ship.edu/globalassets/gec/handbook_generaleducationship_2018_09_25.pdf
➢ [A program goal is a clear statement that expresses what our program will do for students. Each goal
is designed to prompt and guide teaching practice and program assessment. For example in the
Curricular Theme of Diversity, a Program Goal is to Guide and prompt students to evaluate the
diversity of human experience, behavior, and thought, in order to better understand ourselves and
others, to respond to the roots of inequality that undermines social justice, while developing
awareness regarding diversity in culture, ethnicity, race, gender/gender expression, religion, age,
social class, sexual orientation, or abilities.]
4
GE-3: List the Course Specific SLOs that correspond to the General Education SLOs of the relevant
Curricular Theme and Program Goal and explain how your course will meet each one of these Course
Objectives. Please be specific and use examples to align in column two and to demonstrate how this will be
implemented in column three.
Course Specific Student Learning
Objectives (SLOs)
General Education Student
Learning Objectives (SLOs)
How do the methods and
structure of the course provide
students with the opportunity
to meet each aligned pair of
General Education and Course
Specific SLOs?
Submit the Master Course Syllabus (including assessment) in addition to this form to be considered for
General Education approval.
5
Signatures
Required
Signatures
Name
Date
Department
Chairperson
Loren F. Selznick
June 30, 2022
By typing my name in the box above, I am electronically signing this form. Dean, ICC Chair, and
President/Designee will sign to indicate approval directly in SharePoint.
6
MASTER COURSE SYLLABUS
1. DATE PREPARED:
June 23, 2022
2. PREPARED BY:
Loren F. Selznick, J.D., Chairperson
3. DEPARTMENT:
Accounting and Business Law
a. Program:
Accounting
4. COURSE PREFIX & NUMBER (without space in-between):
ACCT348
5. COURSE TITLE:
Cost Accounting
6. CREDIT HOURS:
3
7. RECOMMENDED CLASS SIZE:
28
8. PREREQUISITES/CO-REQUISITES:
ACCT222 Principles of Accounting 2 or
ACCT223
Managerial Accounting
9. COURSE DESCRIPTION FOR CATALOG:
Provides an in-depth study of the three major production costs raw material, factory
overhead, and labor. This course requires moderate spreadsheet skills. Three hours lecture
per week.
10. CONTENT DESCRIPTION:
A. The following areas of study will be included:
• Introduction to cost management
• The cost function
• Cost-volume-profit analysis
• Relevant costs
• Job costing
• Process costing
• Activity-based costing
• Budget processes
• Assigning support and joint product costs
11. STUDENT LEARNING OUTCOMES:
Upon completion of this course, the student will be able to:
Apply systems thinking to cost accounting
and cost management
2) Create and utilize cost accounting
information for improved cost
management decisions
3) Create and apply spreadsheet solutions to
cost accounting and cost management
problems
1)
12. STUDENT ASSESSMENT
Include assessment(s) and whether they are suggested or mandated
(e.g., to comply with accreditation or as a minimum standard)
Exams, cases, class exercises and
participation
Exams, cases, class exercises and
participation
Exams, cases, class exercises and
participation
7
Prepare cost accounting data to be used in
a variety of cost management techniques
5) Perform job order and process costing and
reporting
6) Design and use activity-based costing and
other cost allocation systems.
7) Create, implement, and assess
organizational budgets.
4)
Exams, cases, class exercises and
participation
Exams, cases, class exercises and
participation
Exams, cases, class exercises and
participation
Exams, cases, class exercises and
participation
*Note- Rows can be added
13. METHODS:
The course may be offered in traditional face-to-face format, or distance education
format. The traditional face-to-face format will include lecture, handouts, group
discussions, assessments and exams. The Distance Education format will utilize the
learning management to administer lectures, assignments, group discussions, and other
content necessary for the successful completion of the course.
14. COURSE ASSESSMENT:
The department will collect departmentally-develop rubrics and/or results on exam items
across all sections of the course on a regular basis. The assessment data will assist in identifying
needed changes to the course to ensure greater student attainment of the Student Learning
Objectives. The results of the evaluation will be reviewed by the department, and, if warranted,
adjustments to the course will be made.
15. SUPPORTING MATERIALS- SAMPLE TEXTS (Recommended):
Horngren’s cost accounting: A managerial emphasis (16th ed.). Pearson. ISBN-13:
9780134475585
MyAccountingLab
http://www.pearsonmylabandmastering.com/northamerica/
Indicate possible recommended texts for the course where appropriate, including author/editor, title, publisher, edition, and
date of publication. The style of entry should consistently follow a manual such as Turabian, MLA, APA, or an accepted guide
in a specific discipline.
8
Media of