Sheridan Course Outlines

ACCG70011
Finance and Managerial Accounting

I: Administrative Information II: Course Details III: Topical Outline(s) Printable Version

Section I: Administrative Information

Total hours: 42.0
Credit Value: 3.0
Credit Value Notes: N/A
Effective: Fall 2013
Prerequisites: (ACCG16971 OR ACCG70016)
Corequisites: N/A
Equivalents: ACCG50123
Pre/Co/Equiv Notes: N/A

Program(s): Human Resource Management
Program Coordinator(s): Bonni Titgemeyer
Course Leader or Contact: Keith Roode
Version: 10.0
Status: Approved - Under Rev (AREV)

Section I Notes: This course is offered in a classroom version and an online version. The online version is a web-based course offered entirely online through Sheridan and hosted by Sheridan College. Students taking this course will need reliable access to the internet, and should have a basic level of comfort using computers as well as the self-discipline to study online. Students can expect to spend an additional three hours per week for online activities such as tutorials and projects. In addition, students need to have access to minimum hardware and operating system requirements in order to utilize online training, exams, and projects to complete tests. .

Section II: Course Details

Detailed Description
Students are introduced to the tools needed in financial and management accounting and learn to apply basic accounting principles to interpret financial data. Financial data is significant not only in the effective administration of the human resources function, but also in relation to the organization as a whole. Topics covered include: the roles of financial and managerial accounting, extracting data from financial statements, analyzing cost behaviour, preparing operating budgets, and interpreting budgetary variances For the online course students can expect to participate in online activities including online discussions, submitting online assignments, online assessments [i.e. quizzes] as well as a proctored exam.

Program Context

Human Resource Management

Program Coordinator: Bonni Titgemeyer

Program: Human Resource Management Program Coordinator: Bonni Titgemeyer This is a required course in the Human Resources Sheridan Certificate offered through the Faculty of Continuing and Professional Studies. This course is accredited toward a CHRP designation by HRPA (a minimum of 65% is required for accreditation towards CHRP)

Course Critical Performance and Learning Outcomes

 Critical Performance

By the end of this course, students will have demonstrated the 
ability to interpret managerial accounting and finance reports in the 
role of the Human Resources Professional and the business 
organization as a whole.
 
Learning Outcomes Replace

To achieve the critical performance, students will have demonstrated 
the ability to:
1.	Discuss the roles and functions of both managerial and  
          financial accounting in a business organization context.
2.	Extract data from the basic set of financial statements  
          used in a business enterprise according to generally   
          accepted accounting principles (GAAP).
3.	Interpret company performance based on financial statements 
          using ratio analysis and measures of return on investment.
4.	Apply various methods and techniques in cost behavior 
          categories and classifications of costs and how they vary  
          with changes within service departments and strategic 
          business units.
5.	Analyze cost behavior through break-even, c-v-p analysis, 
          and cost accounting methods and techniques.
6.	Evaluate business decisions for sales, operational, and 
          service departments including transfer pricing, and 
          activity based costing
7.	Prepare operating budgets, i.e. Flexible, static, 
          production, and materials
8.	Discuss performance measures such as Manufacturing Cycle 
          Efficiency, Process time, and Residual Income for business 
          units such as cost, revenue, and investment centres.

Evaluation Plan
Students demonstrate their learning in the following ways:

Students demonstrate their learning in the following ways:

Evaluation Plan
Students demonstrate their learning in the following ways:

In Class: 
Assignments (4 @ 5% each)	20%
In-class work (10 @ 1% each)	10%
Mid Term Test	                35%
Final Exam	                35%
Total	                       100%

Online:*
Assignments (4 @ 5% each)	20%
Discussions (10 @ 1% each)	10%
Quizzes (5 @ 7% each)           35%
Final Exam**	                35%
Total	                       100%

Please note: For the Online Course *Completion of assignments, 
discussions, and quizzes will be completed online. **The final exam 
will be in class proctored, students are expected to appear in 
person. 

For in class and online missed tests and/or exam will receive a 
grade of "zero" unless prior arrangements are made with the 
instructor's approval.  Late assignments may be penalized at the 
instructor's discretion.

Full participation and attendance is recommended for this course.  
Students who miss a class are responsible for any information 
discussed, assigned or distributed in that class period.

Students may withdraw up to the 3/4 point of the course duration
without academic penalty.  For example, if your course is 14 
sessions, you may withdraw (in writing) up to the 11th session 
without academic penalty.  If you withdraw after this point, you 
will receive the grade earned.  This policy applies only to courses 
and not seminars or workshops.

Section III: Topical Outline

Some details of this outline may change as a result of circumstances such as weather cancellations, College and student activities, and class timetabling.

Print	Effective Term	Professor	Applicable Student Group(s)
	Fall 2013	Multiple Professors	INCLASS TOPICAL: Continuing Education Students.
	Fall 2013	Multiple Professors	ONLINE TOPICAL: Continuing Education Students

Sheridan Policies

All Sheridan policies can be viewed on the Sheridan policy website.

Academic Integrity: The principle of academic integrity requires that all work submitted for evaluation and course credit be the original, unassisted work of the student. Cheating or plagiarism including borrowing, copying, purchasing or collaborating on work, except for group projects arranged and approved by the professor, or otherwise submitting work that is not the student's own, violates this principle and will not be tolerated. Students who have any questions regarding whether or not specific circumstances involve a breach of academic integrity are advised to review the Academic Integrity Policy and procedure and/or discuss them with the professor.

Copyright: A majority of the course lectures and materials provided in class and posted in SLATE are protected by copyright. Use of these materials must comply with the Acceptable Use Policy, Use of Copyright Protected Work Policy and Student Code of Conduct. Students may use, copy and share these materials for learning and/or research purposes provided that the use complies with fair dealing or an exception in the Copyright Act. Permission from the rights holder would be necessary otherwise. Please note that it is prohibited to reproduce and/or post a work that is not your own on third-party commercial websites including but not limited to Course Hero or OneNote. It is also prohibited to reproduce and/or post a work that is not your own or your own work with the intent to assist others in cheating on third-party commercial websites including but not limited to Course Hero or OneNote.

Intellectual Property: Sheridan's Intellectual Property Policy generally applies such that students own their own work. Please be advised that students working with external research and/or industry collaborators may be asked to sign agreements that waive or modify their IP rights. Please refer to Sheridan's IP Policy and Procedure.

Respectful Behaviour: Sheridan is committed to provide a learning environment that supports academic achievement by respecting the dignity, self-esteem and fair treatment of every person engaged in the learning process. Behaviour which is inconsistent with this principle will not be tolerated. Details of Sheridan's policy on Harassment and Discrimination, Academic Integrity and other academic policies are available on the Sheridan policy website.

Accessible Learning: Accessible Learning coordinates academic accommodations for students with disabilities. For more information or to register, please see the Accessible Learning website (Statement added September 2016)

Course Outline Changes: The information contained in this Course Outline including but not limited to faculty and program information and course description is subject to change without notice. Any changes to course curriculum and/or assessment shall adhere to approved Sheridan protocol. Nothing in this Course Outline should be viewed as a representation, offer and/or warranty. Students are responsible for reading the Important Notice and Disclaimer which applies to Programs and Courses.

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