SAMPLE ACT460: COST ACCOUNTING I

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1 ACT460: COST ACCOUNTING I Credit Hours: 3 Contact Hours: This is a 3-credit course, offered in accelerated format. This means that 16 weeks of material is covered in 8 weeks. The exact number of hours per week that you can expect to spend on each course will vary based upon the weekly coursework, as well as your study style and preferences. You should plan to spend hours per week in each course reading material, interacting on the discussion boards, writing papers, completing projects, and doing research. COURSE DESCRIPTION AND OUTCOMES Course Description: This course incorporates and applies theoretical concepts introduced in Managerial Accounting to financial decision-making. Internal planning (budgeting) and control (evaluation) cycles, managerial monitoring and feedback mechanisms, as well as behavioral performance issues in industrial and service firms, are all emphasized. Students will gain proficiency in practical accounting, procedural applications, and reporting. Topics include job costing, profit analysis, budgeting and forecasting, activity based costing, and variance analysis. Course Overview: This course will expand upon prior foundational knowledge of managerial accounting in both breadth and depth. Students will apply planning, evaluation, and decision-making concepts to the Discussion Board, Critical Thinking Assignments, Mastery Exercises, and a Portfolio Project. Course Learning Outcomes: 1. Demonstrate an understanding of cost classification as well as cost behavior, and develop predictive models using cost statistical analysis. 2. Prepare cost accounting reports essential for managerial feedback, including inventory production and profitability analysis. 3. Calculate and compare product costs through the application of various costing techniques. 4. Construct components of a master budget and evaluate managerial performance through control activities, including variance analysis. 5. Evaluate incremental costs relevant to strategic investments and decision making. PARTICIPATION & ATTENDANCE Prompt and consistent attendance in your online courses is essential for your success at CSU-Global Campus. Failure to verify your attendance within the first 7 days of this course may result in your withdrawal. If for some reason you would like to drop a course, please contact your advisor. Online classes have deadlines, assignments, and participation requirements just like on-campus classes. Budget your time carefully and keep an open line of communication with your instructor. If you are having technical problems, problems with your assignments, or other problems that are impeding your progress, let your instructor know as soon as possible.

2 COURSE MATERIALS Textbook Information is located in the CSU-Global Booklist on the Student Portal. COURSE SCHEDULE Due Dates The Academic Week at CSU-Global begins on Monday and ends the following Sunday. Discussion Boards: The original post must be completed by Thursday at 11:59 p.m. MT and Peer Responses posted by Sunday 11:59 p.m. MT. Late posts may not be awarded points. Opening Exercises: Take the opening exercise before reading each week s content to see which areas you will need to focus on. You may take these exercises as many times as you need. The opening exercises will not affect your final grade. Mastery Exercises: Students may access and retake mastery exercises through the last day of class until they achieve the scores they desire. Critical Thinking: Assignments are due Sunday at 11:59 p.m. MT. Live Classroom: Although participation is not required, Live Classroom sessions are held during Weeks 1, 3, 5, and 7]. There are four total sessions. WEEKLY READING AND ASSIGNMENT DETAILS Module 1 Readings Chapter 1 & 2 in Cost Accounting Cokins, G. (2013). Top 7 trends in Management Accounting, part 1. Strategic Finance, 95(12), Retrieved from Trends-in-Management-Accounting.pdf Cokins, G. (2014). Top 7 trends in Management Accounting, part 2. Strategic Finance, 96(1), Retrieved from Trends-in-Management-Accounting-Part-2.pdf IMA Research Foundation (2008). Definition of Management Accounting. Retrieved from IMA. (n.d.). IMA Statement of Ethical Professional Practice. Retrieved from Discussion (25 points) Live Classroom Critical Thinking: (90 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Management Accounting Professional Ethics Scenario: Steve Smith was recently hired as a controller for a chocolate bar manufacturing plant in the United States, which is a division of a Swiss parent company. Steve is a direct report to the corporate U.S. CFO, Roberta Blake, and has an indirect reporting relationship to the plant manager, Rick White. Blake has indicated that the planned manufacturing volumes will drop significantly according to company forecasts over the next few years. The intent of the parent company is to close the plant in two years and produce the current volume in an affiliate plant in the Czech Republic. Blake has indicated

3 that Smith must complete a costing analysis that will serve as the basis for decision making for the plant closure; Blake has also indicated that this analysis is highly confidential due to its nature. Having recently earned his degree and landed his first corporate position, Smith is understandably shaken by this news. He has observed that the cost structure, particularly the overhead required to run the plant, renders it uncompetitive with affiliate plants. White, the plant manager, asks Smith about the new forecast for next year s planned manufacturing volumes, and would like Smith to prepare a short presentation for management once the analysis is complete. Smith realizes that an objective analysis will likely result in the loss of employment not only for himself but for all his colleagues at the plant as well. In a 3- to 4-page, well-written paper demonstrating CSU-Global standards, discuss an approach to resolving this ethical dilemma. What should Steve Smith do? Make sure to address the following questions, ensuring your analysis pertains to issues concerning management accounting ethics: 1. What are Steve s obligations regarding confidentiality in reporting results to Rick? Refer to the IMA Statement of Ethical Practice to structure your response. 2. What are Steve s obligations regarding preparation of an objective analysis in reporting results to Roberta? Refer to the IMA Statement of Ethical Practice to structure your response. 2. Questions pages in length (required number of pages does not include the title page and the reference page) Option #2: Complete the Cost of Goods Manufactured Statement The following costs and revenue pertain to the Swiss Chocolate Manufacturing Company, a U.S. producer of chocolate bars, for July Swiss Chocolate Manufacturing Company Jun-15 Jul-15 Raw materials inventory $ 77,000 $ 91,000 Work-in-process inventory $ 73,500 $ 70,000 Finished goods inventory $ 63,000 $ 80,500 Purchases of raw materials $ 262,500 Direct manufacturing labor $ 87,500 Indirect manufacturing labor $ 52,500 Factory Insurance $ 31,500 Depreciation -- machinery and factory $ 38,500

4 Repairs and maintenance -- factory $ 14,000 Selling, marketing and distribution expenses $ 40,000 General and administrative expenses $ 60,000 Revenues $ 1,050,000 Requirements: 1. Complete the cost of goods manufactured statement for Swiss Chocolate for July Complete the income statement for Swiss Chocolate (assume that the company incurs no interest financing costs and has a tax rate of 30%). 3. Compute Swiss Chocolate s gross profit margin and net profit margin for July Recall that the gross profit margin percentage = gross profit margin/revenue, and net profit margin = net profit margin/revenue. 4. Swiss Chocolate s closest publicly held competitor has a gross margin percentage of 50% and a net profit margin of 15%. Compare Swiss Chocolate s performance for July 2015 to that of its competitor. What do you note regarding relative production cost and relative period costs in this comparison? Which company appeared to have performed better? Explain your answer. 2. Requirements 1 3 (do not forget to show your work) 3. An assessment (Requirement #4) 4. Conclusion 3-4 pages in length including calculations (required number of pages does not include the title page and the reference page) PORTFOLIO PROJECT REMINDER Be sure to review the Portfolio Project Description and Portfolio Project Rubric in the Module 8 folder for details. Mastery Exercise (10 points) Module 2 Readings Chapters 3 in Cost Accounting ACCA (2014). Cost volume profit analysis. ACCA. Retrieved from: ACCA (2014). Cost volume profit analysis. ACCA. Retrieved from: Discussion (25 points) Critical Thinking: (90 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission.

5 Option #1: Cost Volume Profit Analysis Steve Smith has completed a forecast of cost volume profit analysis for the Swiss Chocolate Manufacturing Company s U.S. division manufacturing plant for the coming year. Smith notes the decline in volumes, prepares the breakeven analysis, and computes the margin of safety. Moreover, he notes that the current production volume projections indicate that the margin of safety will be positive for the period. However, the company will not achieve the sales volume required to achieve its desired level of operating and net income. In addition, the degree of operating leverage is high. The vice president of operations has tasked Rick White with suggesting some cost savings. In a 3- to 4-page, well-written paper demonstrating CSU-Global standards, discuss the following: 1. Given the fact pattern above, identify whether White should seek reductions in variable or fixed costs for the greatest impact on the forecast. 2. What types of costs might Rick suggest for potential savings based on your answer? Name three costs which could be addressed, and rationalize your response. 3. What parts of the value chain might be negatively impacted by Rick s decision in the current period? How will this affect the company in the future? Name three ways the company may be impacted by the decision to cut costs. 2. Requirements pages in length (required number of pages does not include the title page and the reference page) Include at least three outside sources Option #2: Cost Volume Profit Analysis Calculation Steve Smith is ready to complete a cost volume profit analysis for the current year for the U.S. chocolate bar manufacturing plant to determine if the breakeven point is achieved. Specific costs for production of 400,000 units include the following: Swiss Chocolate Manufacturing Company Variable Costs Total Fixed Costs Total Raw materials $ 200,000 Direct manufacturing labor $ 100,000 Indirect manufacturing labor $ 52,500 Factory Insurance & Utilities $ 31,500 Depreciation -- Machinery and factory $ 38,500 Repairs and maintenance -- factory $ 14,000 Selling, marketing and distribution expenses $ 20,000 $ 40,000

6 General and administrative expenses $ 60,000 There are no beginning or ending inventories. The total sales for 400,000 units produced are $1,050,000. Answer the following questions given the fact pattern above, showing all calculations. 1. What is the contribution margin per unit for each chocolate bar produced given the fact pattern above? 2. What is the Swiss Chocolate s U.S. division breakeven point in units and dollars given the fact pattern above? 3. What is the Swiss Chocolate s U.S. division margin of safety and degree of operating leverage given the fact pattern above? 4. Assume the fact pattern above changes. Swiss Chocolate would like to hire another salesperson at a fixed salary of $40,000 per year to focus primarily on marketing through social media. In addition, a drought in Brazil has resulted in higher costs for its major raw material, cacao; raw material costs will increase 5 cents per unit. Finally, the U.S. division s parent in Switzerland has indicated that its forecast target net income for the year is $150,000. What is the level of sales in units and dollars required to achieve this targeted level of net income? Assume a 30% tax rate. 5. What cost increases, fixed or variable, result in the greatest challenge in realizing a desired level of profit? In the context of Swiss Chocolate, explain your answer. 2. Requirements 1 5 (do not forget to show your work) 3-4 pages in length including calculations (required number of pages does not include the title page and the reference page) PORTFOLIO PROJECT REMINDER Be sure to review the Portfolio Project Description and Portfolio Project Rubric in the Module 8 folder for details. Mastery Exercise (10 points) Module 3 Readings Chapter 4 & 17 in Cost Accounting Jelly Belly Candy Company. (n.d.). Virtual plant tour. Jelly Belly Candy Company. Retrieved from: IMA. (n.d.). IMA Statement of Ethical Professional Practice. Retrieved from: Sandretto, M.J. (1986). Definition and measurement of direct material cost. IMA Statements on Management Accounting. Retrieved from: easurement%20of%20direct.pdf Discussion (25 points) Live Classroom

7 Mastery Exercise (10 points) Portfolio Assignment (25 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Title: Portfolio Project Milestone Review the requirements for the Portfolio Project. You will be required to select a snack item and demonstrate your knowledge of cost analysis for that product. Submit your selected product to your instructor and write a page on your rationalization for selection, noting which portfolio option you selected, in Word. This submission is worth 25 points of your portfolio project due in Module 8. One page in length. In addition to your one-page rationalization, be sure to include a title page and a reference page for any references used. Formatted according to the CSU-Global Guide to Writing and APA. PORTFOLIO PROJECT REMINDER Be sure to review the Portfolio Project Description and Portfolio Project Rubric in the Module 8 folder for details. Module 4 Readings Chapter 5 in Cost Accounting Cokins, G. (2006). Implementing activity based costing. IMA Statements on Management Accounting. IMA. (n.d.). IMA Statement of Ethical Professional Practice. Retrieved from: Jurek, P. et al. (2012). Activity based costing applied to automotive manufacturing. Retrieved from: %20version%20_Jan%2026%202012_.pdf Discussion (25 points) Mastery Exercise (10 points) Critical Thinking: (90 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Activity-Based Costing Automotive manufacturing companies such as Ford and GM have successfully implemented ABC over the past few decades, and achieved profitability in a competitive environment even though product offerings have become increasingly diversified. Drawing from the Module content, your text, and supplied articles, review the critical considerations in applying the activity-based costing method to a large automobile manufacturing company. Answer the following questions: 1. What are the most prominent signs that ABC methods might be appropriately applied to product costing for an automobile manufacturing company? 2. Should managers be concerned about broad averaging of product costs? 3. What are the steps required to implement ABC within the company? 4. Name the four classifications of the ABC cost hierarchy and discuss an example of each type of cost classification for an auto manufacturer.

8 5. Name a significant challenge in the implementation of ABC within the company. Rationalize your response. 6. Name a significant opportunity in the implementation of ABC within the company. Rationalize your response. In a 2- to 3-page, well-written paper demonstrating CSU-Global standards, answer the above questions. 2. Requirements pages in length (required number of pages does not include the title page and the reference page) Include at least 2-3 outside sources Option #2: Applying Activity-Based Costing Swiss Chocolate s U.S. division will be diversifying its product line to include two product offerings: a basic plain milk-chocolate candy bar and a fruit infused high cacao content premium candy bar. The candy bars are processed through a molding operation in which molten chocolate is injected into a mold and cooled to room temperature, removed from the mold, and packaged for storage and bulk palletized shipment. Below is information regarding the direct costs and volumes of the two major products: Variable Cost and Volume Data Milk Chocolate Premium Cacao Raw materials $0.50 $0.75 Direct Labor $0.25 $0.40 Selling and General $0.05 $0.05 Volume in units 300, ,000 Sales prices of the two products are $2.65 for milk chocolate and $4.99 for premium cacao. The number of hours required to manufacture each unit is the same for both products. After an interview process with the Factory and Production personnel, the division controller, Steve Smith, completed the following table. From its simple cost structure, the company decided to reconsider its overhead pool and reallocate based on activity-based costing. Its simple overhead pool has been reclassified according to the ABC hierarchy within the following table:

9 Smith also noted the following percentage allocations of cost for the activities that are required to manufacture each product. ABC Cost Allocation Percentages Milk-Chocolate Premium Cacao Product Development 20% 80% Setup Candy Molding Equipment 60% 40% Equipment Operations 75% 25% Shipment Preparation 70% 30% Distribution 65% 35% Administration 50% 50% From the cost information provided, respond to the following questions: 1. Compute the cost of each product under the simple/traditional costing method. For period costs, use the same basis of allocation as factory overhead. 2. Compute the net operating profit margin of each product using the simple/traditional costing method. 3. Categorize the production activities under activity based costing according to the cost hierarchy. Indicate the type of cost category, which aligns with the activity. 4. Compute the total overhead and period cost allocation under ABC assumptions for each product. 5. Compute the per unit ABC cost of each product. 6. Compute the net profit margin of each product using the ABC costing method. 7. Compare the net profit margin of the products under the simple/traditional cost assignment and the ABC assignment for each product. Evaluate the difference. 8. Write a brief explanation (approximately two paragraphs) that Smith might deliver to management to justify the use of ABC for these two products. 2. Requirements 1 8 (do not forget to show your work) 3-4 pages in length (required number of pages does not include the title page and the reference page)

10 Include at least 2-3 outside sources Portfolio Project Reminder Be sure to review the Portfolio Project Description and Portfolio Project Rubric in the Module 8 folder for details. Mastery Exercise (10 points) Portfolio Assignment (25 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Portfolio Project Milestone Review the requirements for the Portfolio Project. For your previously selected snack item, begin your estimate of cost for that item. Submit the following information to your instructor in Schoology. This submission is worth 25 points of your portfolio project that is completed in Module Where is the product manufactured? 2. Given the suggested retail price of the company and using a 50% markup on price at retail, determine the sell price to the distributor/merchandiser. Review the company s overall gross margin. If the product is sold direct to the consumer, you may apply the gross margin as calculated. Applying the gross margin percentage to your product sales price, infer the cost of the product. Present your calculations in a supporting table. PORTFOLIO PROJECT REMINDER Be sure to review the Portfolio Project Description and Portfolio Project Rubric in the Module 8 folder for details. Module 5 Readings Chapter 6 in Cost Accounting ACCA. (2013). Beyond budgeting. Retrieved from: Gahagan, J. (2003). Reaching for financial success. Strategic Finance, 85(5): 28 Discussion (25 points) Live Classroom Module 6 Readings Chapters 7 & 8 in Cost Accounting Accounting for management. (n.d.). Problem-1 (materials, labor and variable overhead variances). Retrieved from: California State University Sacramento. (n.d.) Flexible budgets and variance analysis. Retrieved from: %20Flex%20Budgets,%20Var%20Analysis/Ch07%20InClass%20Problems,%20- %20STUDENT%20COPY.pdf Discussion (25 points) Mastery Exercise (10 points) Critical Thinking: (100 points)

11 Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Variance Analysis The budgeting process may be approached differently in various firms. Top-down budgeting has its inception with directives from senior management who prepare the budget for staff and assess performance based on objectives established at higher levels. Any additional compensation received occurs because of achieving budgeted targets imposed by others. In contrast, bottom-up budgeting reflects the predictions of cost, revenue, profit, and investment center managers proposed and approved by senior managers. Incentives are negotiated by managers proposing the budget rather than imposed by higher-level executives. In a 3- to 4-page, well-written paper demonstrating CSU-Global standards, answer the following questions: 1. Define a flexible budget and describe its use. Under which budgeting approach would flexible budgets more likely be used, and why? 2. What might be the most important consideration in investigating budget variances? 3. What are the potential benefits of monitoring direct cost variances? 4. What are the potential benefits of monitoring overhead variances? 5. Should managers be commended for achieving favorable overhead spending, efficiency, and production volume variances? Rationalize your response. In addition to the advertising examples, include two or three other outside references to support your research and conclusions. 2. Requirements pages in length (required number of pages does not include the title page and the reference page) Include at least 2-3 outside sources Option #2: Calculating Variance Analyses for Direct Materials and Labor Swiss Chocolate s U.S. division is experiencing an increase in demand for the month of October due to the upcoming holiday season. The following fact pattern forms the basis for the static budget: Swiss Chocolate Manufacturing Company Variable Costs Total Fixed Costs Total Raw materials $ 200,000 Direct manufacturing labor $ 100,000 Indirect manufacturing labor $ 52,500

12 Factory Insurance & Utilities $ 31,500 Depreciation Machinery and factory $ 38,500 Repairs and maintenance factory $ 14,000 Selling, marketing & distribution expenses $ 20,000 $ 40,000 General and administrative expenses $ 60,000 Variable Cost and Volume Data Milk-Chocolate Raw materials = 0.25 lbs x $2.00/lb. $ 0.50 Direct Labor = hr x $10/hr. $ 0.25 Volume in units 400,000 Sales per unit are $2.65. Required: 1. In good form, prepare the static budget operating income in contribution format. 2. Suppose sales demand increases to 500,000 units for October. Prepare the flexible budget for October in contribution format. 3. Compute and reconcile the sales volume variance. Indicate whether the variance is favorable or unfavorable. 4. Presume the following: Total Direct Costs Incurred for October Raw Materials = 135,000 lbs. used $ 300,000 Direct Labor = hrs. incurred $ 112,600 Volume in units 515,000 Using the three-prong method to present your calculations, compute the direct materials price variance, the direct materials efficiency variance, the labor price variance, and the labor efficiency variance. Indicate whether these are favorable or unfavorable. 5. Appraise the outcome of the direct cost variance and give one possible explanation for each of the variances. Be sure that your explanation is interrelated and provides a complete picture of performance for the Swiss Chocolate Company for October. 2. Requirements 1 5 (do not forget to show your work) 3-4 pages in length (required number of pages does not include the title page and the reference page) Portfolio Project Reminder

13 Be sure to review the Portfolio Project Description and Portfolio Project Rubric in the Module 8 folder for details. Module 7 Readings Chapters 9 & 10 in Cost Accounting California State University Sacramento. (n.d.) Absorption costing vs. variable costing. Retrieved from: ingvideolecture.pdf Statsoft. (n.d.) How to find relationship between variables, multiple regression. Retrieved from: Discussion (25 points) Live Classroom Mastery Exercise (10 points) Critical Thinking: No Critical Thinking Assignment in Week 7 Module 8 Readings Chapter 11 in Cost Accounting University of North Florida. (2010). Chapter 11 Incremental Analysis. Retrieved from Myers, G. (2004). Incremental Analysis. Retrieved from: Discussion (25 points) Mastery Exercise (10 points) Portfolio Project (300 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Comprehensive Product Costing (7-10 pages) Select your favorite drink or snack item manufactured by a publicly held company. For this product predict the following: 1. Where is the product manufactured? 2. Given the suggested retail price of the company and using a 50% markup on price at retail, determine the sell price to the distributor/merchandiser. Review the company s overall gross margin. If the product is sold direct to the consumer, you may apply the gross margin as calculated. Applying the gross margin percentage to your product sales price, infer the cost of the product. Present your calculations in a supporting table. 3. Complete the same exercise for a competitor s product of the same type. Present your calculations in a supporting table included in your paper. 4. Comment on the differences in cost between the two competitors, and assert the reason for this difference (e.g., does the company compete on cost or differentiation?) 5. Apply the concept of the value chain to this product. What types of costs would be relevant for each segment of the value chain for this product? 6. Research a single critical ingredient of your snack and its source. Do you expect significant increases in the cost of this ingredient over the next year? Support your response with input from the commodities market or other economic data.

14 7. What are the opportunities to offset this price increase, maintain gross margin, and offer the product to consumers at the same price currently? Present your calculations in a supporting table included in your paper. 2. Requirements 1 7 (do not forget to show your work) 7-10 pages in length including supporting tables (required number of pages does not include the title page and the reference page) Include at least 2-3 outside sources Option #2: Comprehensive Decision Making (7-10 pages) Select your favorite drink or snack item manufactured by a publicly held company. For this product, predict the following: 1. Where is the product manufactured? 2. Given the suggested retail price of the company and using a 50% markup on price at retail, determine the sell price to the distributor/merchandiser; if the product is sold direct to the consumer, you may apply the gross margin as calculated. Review the company s overall gross margin. Applying the gross margin percentage to your product sales price, infer the cost of the product. Present your calculations in a supporting table included in your paper. 3. Complete the same exercise for a competitor s product of the same type. Present your calculations in a supporting table included in your paper. 4. Comment on the differences in cost between the two competitors, and assert the reason for this difference (e.g., does the company compete on cost or differentiation?) 5. Develop a project for this company that will require the purchase of additional equipment, in a short-term decision-making scenario. Research the cost of this equipment and develop an expectation regarding the cost savings for the company. Describe it fully and compute an incremental analysis for the company. Present your calculations in a supporting table included in your paper. 2. Requirements 1 5 (do not forget to show your work) 7-10 pages in length including supporting tables (required number of pages does not include the title page and the reference page)

15 Include at least 2-3 outside sources COURSE POLICIES Course Grading Grading Scale A A B B B C C D F 59.9 or below 20% Discussion Participation 0% Opening Exercises 0% Live Classroom 8% Mastery Exercises 37% Critical Thinking Assignments 35% Final Portfolio Project

16 IN-CLASSROOM POLICIES For information on late work and incomplete grade policies, please refer to our In-Classroom Student Policies and Guidelines or the Academic Catalog for comprehensive documentation of CSU-Global institutional policies. Academic Integrity Students must assume responsibility for maintaining honesty in all work submitted for credit and in any other work designated by the instructor of the course. Academic dishonesty includes cheating, fabrication, facilitating academic dishonesty, plagiarism, reusing /re-purposing your own work (see CSU-Global Guide to Writing and APA Requirements for percentage of repurposed work that can be used in an assignment), unauthorized possession of academic materials, and unauthorized collaboration. The CSU-Global Library provides information on how students can avoid plagiarism by understanding what it is and how to use the Library and Internet resources. Citing Sources with APA Style All students are expected to follow the CSU-Global Guide to Writing and APA Requirements when citing in APA (based on the APA Style Manual, 6th edition) for all assignments. For details on CSU-Global APA style, please review the APA resources within the CSU-Global Library under the APA Guide & Resources link. A link to this document should also be provided within most assignment descriptions in your course. Disability Services Statement CSU Global is committed to providing reasonable accommodations for all persons with disabilities. Any student with a documented disability requesting academic accommodations should contact the Disability Resource Coordinator at and/or ada@csuglobal.edu for additional information to coordinate reasonable accommodations for students with documented disabilities. Netiquette Respect the diversity of opinions among the instructor and classmates and engage with them in a courteous, respectful, and professional manner. All posts and classroom communication must be conducted in accordance with the student code of conduct. Think before you push the Send button. Did you say just what you meant? How will the person on the other end read the words? Maintain an environment free of harassment, stalking, threats, abuse, insults or humiliation toward the instructor and classmates. This includes, but is not limited to, demeaning written or oral comments of an ethnic, religious, age, disability, sexist (or sexual orientation), or racist nature; and the unwanted sexual advances or intimidations by , or on discussion boards and other postings within or connected to the online classroom. If you have concerns about something that has been said, please let your instructor know.