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Total hours: 42.0
Credit Value: 3.0
Credit Value Notes: N/A
Effective: Spring/Summer 2015
Prerequisites:
(ACCG16971 OR ACCG70016)
Corequisites:
N/A
Equivalents:
ACCG50123
Pre/Co/Equiv Notes: N/A |
Program(s):
Human Resource Management
Program Coordinator(s):
Multiple Coordinators
Course Leader or Contact: Multiple Course Leaders
Version: 13.0
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.
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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
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Human Resource Management |
Program Coordinator: Multiple |
Program: Human Resource
Management
Program Coordinator:
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)
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Course Critical Performance and Learning Outcomes
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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.
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Evaluation Plan
Students demonstrate their learning in the following ways:
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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.
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Provincial Context
The course meets the following Ministry of Training, Colleges and Universities requirements:
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Essential Employability
Skills
Essential Employability Skills emphasized in the course:
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Communication
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Critical Thinking & Problem Solving
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Interpersonal
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Numeracy |
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Information
Management |
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Personal
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Notes: N/A
Prior Learning Assessment and Recognition
PLAR Contact (if course is PLAR-eligible) : Office of the Registrar
Students may apply to receive credit by demonstrating achievement of the course learning outcomes through previous relevant work/life experience, service, self-study and training on the job. This course is eligible for challenge through the following method(s):
Challenge Exam |
Portfolio |
Interview |
Other |
Not Eligible for PLAR |
X |
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Notes: N/A
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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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