ACCT 3711 01: Cost Accounting

ACCT 3711 - Cost Accounting

Fall 2026 Syllabus, Section 01, CRN 40044,

Credit hours: 3

Course Meeting Times

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Instructor

Michael Villano

Email: mcvillano@ysu.edu

Public Instructor Information

Senior Lecturer of Accounting and Finance
PhD, Kent State University-Higher Education Administration/Business Practices Concentration 2016
Graduate Certificate in College Teaching, Kent State University - 2013
MPA, Cleveland State University-Public Finance Concentration - 2004
B.S. in B.A.-Accounting, Youngstown State University - 1998

Certified Public Accountant-State of Ohio
Certified Management Accountant-IMA
Chartered Global Management Accountant-AICPA

Office: WCBA 3330
Phone: 330-941-3199
Email: mcvillano@ysu.edu
Preferred Contact Method: E-mail

Private Instructor Information

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Course Description

3711. Cost Accounting. Study of cost accumulation for products manufactured under job order or continuous manufacturing processes; cost behavior and profit-volume relationships; cost structures for control and motivation; relevant costs for non-routine decision making. Prereq.: ACCT 2603 (C or better), 2.5 GPA. 3 s.h.

Course Readings

Group Title Author ISBN
Cost Management-A Strategic Emphasis (2024/Evergreen Edition) Blocher, E., Juras, P. Smith, S. 978-1264112265

REQUIRED MATERIALS: Cost Management-A Strategic Emphasis by Blocher, et.al 2024/Evergreen Edition, (McGraw Hill) with Connect Online Learning Management System access 

ISBN: 9781265525941 

Students can access the course resources for free for two weeks. After which time, Connect access for the online materials must be purchased.

The course readings are subject to change in the event of extenuating circumstances, research developments, current events, and/or to ensure better learning.  

Additional Course Materials

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Course Learning Outcomes/Objectives/Goals

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How to Succeed in This Course

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Attendance Expectations

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Late Work Submission Policy

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Additional Course Expectations

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Artificial Intelligence Policy Statement

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Assignments/Assessments

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Grading and Grading Scale

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University Policies

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Schedule of Topics and Assignments

Week of Reading(s) Proposed Topic Due/To Prepare for Class
8/24 Chapter 1 Cost Management and Strategy Homework: 1-18; 1-23; 1-37; 1-43
8/31 Chapter 3 Basic Cost Management Concepts Homework: 3-26; 3-27; 3-50; EXCEL 3-54*
9/7 Chapter 8 Cost Estimation Homework: 8-3; 8-20; 8-34; 8-36 (pt 1 only)
9/14 Chapter 4 Job Order Costing Homework: 4-3; 4-11; 4-33; 4-35; EXCEL 4-36*
9/21 Chapter 4 Job Order Costing Finish homework and content
9/28 EXAM 1 - Chapters 1, 3, 4, 8 Day One - Multiple Choice Day Two-Problems
10/5 Chapter 6 Process Costing (w/o appendices) Homework: 6-28; 6-34; EXCEL 6-43*
10/12 Chapter 5 Activity Based Costing (ABC) Homework: 5-28; 5-35; 5-38
10/19 Chapter 7 Cost Allocation-Service Departments (pp. 223-240 only) Homework: 7-28; 7-35
10/26 Chapter 9 Cost-Volume-Profit (CVP) Analysis Homework: 9-22; 9-27; 9-29; 9-36; EXCEL 9-26*
11/2 EXAM 2 - Chapters 5, 6, 7, 9 Day One - Multiple Choice Day Two-Problems
11/9 Chapter 10 Master Budgeting Homework: 10-31; 10-36; EXCEL 10-27*
11/16 Chapter 11 Cost Information for Decision Making Homework: 11-23; 11-32
11/23 Chapter 12 Strategy and Capital Investment Analysis TBA
11/30 Chapter 13 Cost Planning for the Product Life Cycle TBA
12/7 Course Wrap Up and Final Exam Review TBA

The course schedule, policies, procedures, and assignments in this course are subject to change in the event of extenuating circumstances, by mutual agreement, and/or to ensure better learning. 

Additional Information

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