ACCT 3711 A01: Cost Accounting < Youngstown State University

ACCT 3711 - Cost Accounting

Fall 2026 Syllabus, Section A01, CRN 43702,
Credit hours: 3

Course Meeting Times

Instructor

Michael Villano

Public Instructor Information

Instructor Title: Senior Lecturer
Instructor Professional Qualifications: PhD-Kent State University-2016
Graduate Certificate in College Teaching-Kent State University-2013
Master of Public Administration-Cleveland State University-2004
Bachelor of Science in Business Administration-Accounting-YSU 1998
CPA-Ohio 1999
CMA-International 2000
CGMA-AICPA 2012

Instructor Office Location: WCBA Office 3330
Instructor Office Phone: 330-941-3199

Private Instructor Information

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. and 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

Course Learning Outcomes/Objectives/Goals

How to Succeed in This Course

Attendance Expectations

Late Work Submission Policy

Additional Course Expectations

Artificial Intelligence Policy Statement

Assignments/Assessments

Grading and Grading Scale

University Policies

Tentative Course Outline

Week of	Reading(s)	Proposed Topic	Due/To Prepare for Class
10/19	MODULE 1 - Chapters 1 & 3	Course Introduction, Cost Management and Stratgy; Basic Cost Management Concepts	All required Smartbook, homework, and quizzes are located in the Module Folders in Blackboard.
10/26	MODULE 2 - Chapter 8	Cost Estimation (excluding Learning Curve Anaysis)	All required Smartbook, homework, and quizzes are located in the Module Folders in Blackboard.
11/2	MODULE 3 - Chapters 4 & 6	Job Order Processing; Process Costing	All required Smartbook, homework, and quizzes are located in the Module Folders in Blackboard.
11/9	MODULE 4 - Chapters 5 & 7	Activity Based Costing (ABC); Cost Allocation-Service Departments (only pp. 241-259)	All required Smartbook, homework, and quizzes are located in the Module Folders in Blackboard.
11/16	MODULE 5 - Chapter 9	Cost-Volume-Profit (CVP) Analysis (excluding ABC applications)	All required Smartbook, homework, and quizzes are located in the Module Folders in Blackboard.
11/23	MODULE 6 - Chapter 10	Master Budgeting	All required Smartbook, homework, and quizzes are located in the Module Folders in Blackboard.
11/30	MODULE 7 - Chapter 11	Cost Information for Decision Making	All required Smartbook, homework, and quizzes are located in the Module Folders in Blackboard.

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.

ACCT 3711 A01: Cost Accounting