Online Education

Online Education Center

Orientation Details

Online Orientation for ACCT-D066.-63Z
(It is highly recommended that you print out this page for future reference.)
Instructor Contact Information
Instructor Christopher Kwak
Office Hours Online/By appointment/Email instructor
Office Location Forum 5B
Office Phone 408.864.5727 (Voicemail)
A Message from your Instructor

I am looking forward to working with you this quarter. I am a licensed CPA in the state of California with over 17 years of industry experience in major firms such as Hewlett Packard (HP), PriceWaterhouseCoopers, and Chevron USA, specializing in cost management, financial reporting, mergers & acquisitions, and forensic accounting. I have held many positions at HP including Senior Corporate Internal Auditor, Senior Financial Analyst, and Business Control Manager (Division Controller level). I also worked as a Senior Associate and a manager at PriceWaterhouseCoopers (formerly Coopers & Lybrand), one of the Big Four (Final Four for now? international accounting/consulting firms, specializing in Mergers & Acquisitions, Financial Reporting, Business Litigation and Investigation services, and Start-up and Emerging business advisory services.

Current academic postings & professional affiliations:

  • A tenured professor at De Anza College Business-CS Division.
  • A visiting lecturer at Santa Clara University MBA program-Leavey School of Business
  • Adjunct Professor of Accountancy at S.F. Golden Gate University.
  • Adjunct Professor of Accountancy at Saint Mary's College of California.
  • A member of American Accounting Association, American Institute of Certified Public Accountants, and California Society of Certified Public Accountants.
Course Content:

This course deals with the behavioral aspects of accounting. The course presents the theory, procedures & practice relating to product costs, including job order, process & standard cost systems. It also includes analytical skills used to interpret accounting data used by management in planning and controlling business activities.

Cost accounting is concerned with the use of accounting data by managers to plan and control (evaluate) personnel and operations of the firm. The focus is on planning, decision-making, and control by the organization and on the accounting systems that managers have to assist them in their decisions about resource allocation, performance evaluation, etc. In addition to students in accounting, the course is designed for those who plan careers in management at all levels and in all functions and who will need to motivate other employees and evaluate both managers and business units in the organization. As such, it is also particularly useful for those interested in general management, operations, and management consulting careers.

The course can be categorized into two areas; cost management systems (the information managers require to make informed decisions) and management control systems (the organizational structure that determines the performance evaluation and reward systems). The emphasis will be on cost information. How it is computed and how it is used in decision-making. It is assumed that everyone has completed an undergraduate introductory managerial accounting course.

You obviously will need a computer with access to the Internet using a web browser. You must be able to access the Internet on a daily basis. If you cannot obtain this level of access you should enroll in one of the traditional classroom sections of cost accounting in other quarter. Please wait until the first day of each quarter term for new student registration activation on the system site.

Your active participation in the Discussions is required and is part of your grade points in calculating your final grade.

Online learning and Online platform Standard and Expectations:

These online courses cover the same material as the traditional accounting courses taught on campus. The online courses have been designed for students that are self-motivated and have good study skills and have difficulty attending classes on campus. In addition to online assignments and quizzes the online accounting students are required to take a comprehensive on-campus final exam.
In other words, both in terms of work load and work requirements, online course sections are equivalent to in-class sections of the same courses.(both in terms of content and rigor).
There is no reason to expect them to be any easier or less time-consuming. For many students, the advantage of taking a distance learning course such as this one is that it allows them to fit course work into their busy schedules by working at times other than those when traditional classes are scheduled. For example, students who work during the day can do their work at night or on the weekends. However, it is important to remember that the distance learning class is not a "lite" version of the equivalent classroom sections of the course. You should expect to devote the same amount of time or more to the online format course than you would spend if you were enrolled in any other section of accounting. Be prepared to spend a minimum of 12-15 hours per week using and studying the course materials.

Important Note on how to access to the course sites:
*Catalyst ( is the De Anza College-maintained online learning management system and free of charge to all enrolled students. Each term, on the first day of class, the DLC office will register you to Catalyst with your enrollment info from the college admissions and records office. All lecture notes, media files, demo cases, discussion topics, and many other learning resources are available at the class Catalyst site.

*Connect ( is the McGraw-Hill Higher Education learning system. All students have to purchase a unique access code (from McGraw-Hill or other parties) and use the access code to log-in to Cost Accounting class site:

If you experience any problems or difficulties, please call the McGraw-Hill Customer Experience Group at


Hours of Study
Be prepared to spend a minimum of 15 hours per week using and studying the course materials.
How to get started in your course
  • Apply for admission to De Anza College and register for this class, if you have not already done so. Completing this orientation DOES NOT enroll you in the course.
    On the First Day of a quarter term, please go to the class specific De Anza College Catalyst site as well as McGraw-Hill Connect site and follow the instructions to create your own accounts.(See also instructions on how to do so above and/or in the course syllabus).

    Please peruse the entire course syllabus and print out a copy to keep it handy. Refer to the syllabus (contractual bindings) for requirements, rules, and policies relate to this course.
    Required Course Textbook and other Study Aid course materials:

    • Required textbook and/or Connect access code (or e-book version ok within Connect system class site): “Fundamentals of Cost Accounting”, Third Edition, Lanen, Anderson, and Maher, McGraw-Hill.

    • Connect system (McGraw-Hill) access code can be purchased at the class site address stated below:

    Note: According to McGraw-Hill corporate site, Connect access code ($49.99) can be purchased at the site or Connect Plus access code ($116.99) also can be purchased at the site if a student wants a full version of e-book without a physical copy of the book.

    • Note: Our college bookstore might be carrying copies of physical books with a Connect access code included packaged for one price.

    • Required reading, term paper book title: “The Goal”, a Process of Ongoing Improvement/Theory of Constraint (TOC), authors: Eli Goldratt and Jeff Cox, The North River Press. This is not a textbook; college bookstore may not carry this business novel. Please use other sources, such as a commercial bookstore, online bookstores, and public libraries near you, etc.

    Free Study guide materials: Please also access a wealth of course materials (mostly free of charge) at the following linked textbook support site:

    De Anza College Book Store website address:

    Tentative Weekly Course Calendar for the entire academic term is available in the course syllabus.

    Important Notes:
    • End-of-chapter homework assignments will be posted by chapter on assignment tabs at the Connect site and available 24/7 with specified due date & times.
    • Thorough chapter reading should be completed prior to case analysis, assigned questions, papers, and homework attempts.
    • Instructor’s lecture notes, chapter outlines, power point slides, mini-cases, relevant real-world examples, news articles, and other study aid materials such as audio/visual files will be available at the Catalyst site under the “resources” area by topic.

  • Online Education
    Building: MLC 210

    Phone: 408.864.8969
    M-Th: 9:00a-5:00p
    F: 9:00a-4:00p


    Last Updated: 1/27/16