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)
Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 15E 14E 15E 14E 15E 14E 15E 14E 15E 14E 15E 14E 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 16 17 Rev 18 19 Rev New 20 New 21 22 Rev 23 Rev New 24 25 Rev New 26 New 27 Rev 28 Rev 29 Rev 30 Rev 31 Rev 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 16 17 18 Rev 19 Rev 20 Rev 21 New 23 Rev 24 25 Rev New 27 28 Rev 29 30 Rev 31 32 Rev 33 Rev 34 35 36 Rev 37 Rev 38 Rev 39 Rev 40 Rev 41 Rev 42 Rev 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 16 Rev 17 18 Rev 19 Rev 20 21 22 Rev New 24 Rev 25 Rev 26 Rev 27 Rev New 29 Rev 30 Rev 31 32 Rev 33 Rev 34 Rev New 36 Rev 37 Rev 38 Rev 39 Rev 40 Rev New 42 Rev 43 Rev 44 45 Rev 46 47 48 Rev 49 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 16 Rev 17 18 Rev 19 20 21 Rev 22 Rev New 24 25 Rev 26 Rev 27 28 Rev New 30 31 Rev 32 Rev 33 Rev 34 35 Rev New 37 Rev 38 Rev 39 Rev 40 Rev New 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 16 Rev 17 18 19 20 Rev 21 Rev New 22 Rev 23 Rev 24 Rev 25 Rev 26 Rev 27 Rev 28 Rev 29 Rev 30 Rev 31 Rev New New 33 Rev 35 36 Rev 37 Rev 38 Rev New 40 Rev 41 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 16 17 Rev 18 19 Rev 22 Rev 20 Rev 21 Rev New 23 Rev 24 Rev 25 Rev 26 Rev New 27 Rev 28 Rev 29 Rev 30 Rev 31 Rev 32 Rev 33 Rev 34 Rev 35 Rev 36 Rev 37 Rev 38 Rev 39 Rev 40 Rev 41 Rev Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12