ACCG29014
Accounting for Non-Accounting Managers |
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I: Administrative Information II: Course Details
III: Topical Outline(s) Printable Version Public |
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Section I: Administrative Information
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Credit Value: 3.0
Credit Value Notes: N/A
Effective: Winter 2013
Prerequisites:
N/A
Corequisites:
N/A
Equivalents:
N/A
Pre/Co/Equiv Notes: N/A |
Course
Name (short): Acctg for Non-Acctg Managers
School: Business
Program(s):
Bachelor of EC Leadership
Program Coordinator(s):
Nathalie DiFrancesco
Course Leader or Contact: Nathalie DiFrancesco
Originator: Erin Mitzel
Designate: Erin Mitzel
Version: 2.0
Status: Approved (APPR)
Calendar Description
Students examine the role of financial and managerial aspects of
accounting information that can be applied in early childhood
programs.
Typical Instructional Format
Lecture
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42.0 |
Total hours: |
42.0 |
Courses may be offered in other formats.
Section I Notes:
N/A
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Section II: Course Details
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Detailed Description
Students examine the role of financial and managerial aspects of
accounting information that can be applied in early childhood
programs. The course presents foundations of financial statement
compilation and fundamental tools used to critique an organization¿s
performance. Students further develop information for decision
making to meet the needs and goals of a profit or not-for-profit
organization.
Program Context
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Bachelor of EC Leadership |
Program Coordinator: Nathalie DiFrancesco |
This is a Year 3 Semester 6
course for this Bachelor of
Applied Arts in Early
Childhood Leadership. This
course is designed to
provide a general overview
of managerial accounting in
the context of early
childhood programs.
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Course Critical Performance and Learning Outcomes
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Critical Performance
By the end of this course, students demonstrate the ability to
prepare and evaluate simple GAAP financial statements and internal
management reports.
Learning Outcomes
To achieve the critical performance, students will have demonstrated
the ability to:
1. Communicate clearly and concisely in written, spoken and graphic
form.
2. Generate alternative, innovative solutions to business problems
using critical analysis and creativity.
3. Evaluate the correctness and usefulness of financial information
using established audit techniques.
4. Prepare simple GAAP appropriate financial statements and internal
management reports for decision making.
5. Prepare timely and accurate submissions for all course
requirements that reflect the qualities and transferable skills
necessary for employment including the exercise of personal
responsibility and decision-making.
6. Evaluate personal limitations in the areas of financial and
managerial accounting knowledge.
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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:
Exam 1
(Case studies 15%; Short answer/essay/project 15%) 30%
Individual Assignments (Four assignments) 40%
Exam 2
(Case studies 15%; Short answer/essay/project 15%) 30%
Total 100%
TEST AND ASSIGNMENT PROTOCOL
To encourage behaviors that will help students to be successful in
the workplace and to ensure that students receive credit for their
individual work, the following rules apply to every course offered
within the Faculty of Applied Health and Community Studies.
1. Students are responsible for staying abreast of test dates and
times, as well as due dates and any special instructions for
submitting assignments and projects as supplied to the class by
the professor.
2. Students must write all tests at the specified times. Missed
tests, in-class activities, assignments and presentations are
awarded a mark of zero. If an extension or make-up opportunity
is approved by the professor as outlined below, the mark of zero
may be revised by subsequent performance. The penalty for late
submission of written assignments is a loss of 10% per day for up
to five business days (excluding weekends and statutory
holidays), after which, a grade of zero is assigned. Business
days include any day that the college is open for business,
whether the student has scheduled classes that day or not.
3. Students, who miss a test or in-class activity or assignment or
fail to submit an assignment on time due to exceptional
circumstances, are required to notify their professor in advance
of the class whenever possible. A make-up test may be supplied
for students who provide an acceptable explanation of their
absence and/or acceptable documentation explaining their absence
(e.g., a medical certificate). All make-up tests are to be
written at a time and place specified by the professor upon the
student's return. Alternately, students may be given an
opportunity to earn the associated marks by having a subsequent
test count for the additional marks. Exceptional circumstances
may result in a modification of due dates for assignments.
4. Unless otherwise specified, assignments and projects must be
submitted at the beginning of class.
5. Students must complete every assignment as an individual effort
unless, the professor specifies otherwise.
6. Since there may be instances of grade appeal or questions
regarding the timely completion of assignments and/or extent of
individual effort, etc., students are strongly advised to keep,
and make available to their professor, if requested, a copy of all
assignments and working notes until the course grade has been
finalized.
7. There will be no resubmission of work unless this has been
previously agreed to or suggested by the professor.
8. Students must submit all assignments in courses with practical
lab and field components in order to pass the course.
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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: Multiple PLA Contacts
Students may apply to receive credit by demonstrating achievement
of the course learning outcomes through previous life and work experiences.
This course is eligible for challenge through the following
method(s):
Challenge Exam |
Portfolio |
Interview |
Other |
Not Eligible for PLAR |
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Notes: N/A
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Section III: Topical Outline
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Some details of this outline may change as a result of circumstances such as weather cancellations, College and student activities, and class timetabling.
Effective term: Winter 2013
Professor: Nathalie DiFrancesco
Textbook(s): Required:
Horngren, G., Sundem, W., Stratton, H., & Beaulieu, P. (2012)
Management Accounting (6h ed.). Toronto: Pearson Education Canada.
Applicable student group(s): BAA in Early Childhood Leadership
Course Details:Module 1
Unit 1
- Introduction to the course and expectations
- Team project
- Audience identification
- The Nature of the Environment
- Intro to Financial Accounting
Readings and Assignments: Chapter 1
Unit 2
- The Transactions; specialized journals and entries
Readings and Assignments: Assigned readings, Complete assigned
questions
Unit 3
- The Statements; how to build them, their characteristics
Readings and Assignments: In Class Assignment - 2.5%
Unit 4
- Analyzing the Statements
Readings and Assignments: Work on Assignment 1
Unit 5
- Financial case analysis
- Reporting and auditing
Readings and Assignments: Assignment 1 due - 15%
Unit 6
- Intro to Management Accounting Systems; service organizations
Readings and Assignments: Chapter 2
Unit 7
- Mid-term exam
Readings and Assignments: Mid-term exam - 30% (15% case, 15% short
answer/essay)
Unit 8
- Cost behaviours - costing approaches; product costing (job and
process)
- allocated costs
- activity based costing
Readings and Assignments: Chapter 5 & 6
Unit 9
- Capital Budgeting Decisions
Readings and Assignments: In Class Assignment - 2.5%, Read Chapter 10
Unit 10
- Budgeting
Readings and Assignments: Chapter 11
Unit 11
- Management reporting
- variance analysis
- flexible budgeting
Readings and Assignments: Chapter 12
Unit 12
- Performance Evaluation
- Balanced Scorecard and Management Control
Readings and Assignments: Chapter 13 & 14, Assignment 2 - 20%
Unit 13 - Specialized topics:
- Needs vs. scarce resources
- Fund accounting processes
- Applying for grants
- Government funding/subsidies
Readings and Assignments: Assigned readings
Unit 14
- Final Exam
Readings and Assignments: Exam - 30%
Academic Honesty
The principle of academic honesty 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 faculty member, or otherwise submitting work that is not
the student's own violates this principle and will not be tolerated. Instances of academic dishonesty, including
assisting another student to cheat, will be penalized as detailed in the Student Handbook.
Students who have any questions regarding whether or not specific circumstances involve a breach of academic
honesty are advised to discuss them with the faculty member prior to submitting the assignment in question.
Discrimination and Harassment
Sheridan is committed to provide a learning environment that respects 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 are available in the Student Handbook.
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