Sheridan Course Outlines

ACCG70010
Intro to Financial Management Accounting

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

Section I: Administrative Information

Credit Value: 3.0
Credit Value Notes: N/A
Effective: Spring/Summer 2013
Prerequisites: (ACCG16971)
Corequisites: N/A
Equivalents: N/A
Pre/Co/Equiv Notes: N/A

Course Name (short): N/A
School: Continuing Ed & Corp Training
Program(s): N/A
Program Coordinator(s): N/A
Course Leader or Contact: Multiple Course Leaders
Originator: Jennifer Frost
Designate: Jennifer Frost
Version: 1.0
Status: Approved (APPR)

Calendar Description
Develop an understanding of accounting information used by business managers and a working knowledge of financial accounting for human resource managers. The fundamental principles of finance and accounting will be combined with practical application relating to various forms of organizations. Use accounting information to help effect plans, controls and decisions. It is recommended that students have a basic knowledge of accounting before taking this course. Mandatory group work. This course is delivered OntarioLearn.

Typical Instructional Format

Distance Education	42.0
Total hours:	42.0

Courses may be offered in other formats.

Section I Notes: This course is delivered through OntarioLearn and is hosted by Seneca College. Access to this course is from the OntarioLearn website.

Section II: Course Details

Detailed Description
Learn financial and management accounting concepts and techniques, focusing on the relationships between management of performance and basic management functions of planning, coordination and control. It is recommended that students have a basic knowledge of accounting before taking this subject. Mandatory group work. This course is delivered OntarioLearn.

Program Context

N/A

Course Critical Performance and Learning Outcomes

 LEARNING OUTCOMES:

To achieve the critical performance, students will have demonstrated 
the ability to:

1. Accounting: The Financial Information System

2. The purpose and objectives of accounting: Accounting reports: the
balance sheet.

3. Managerial Accounting: Cost Behaviour and Cost Accumulation for
Decision Making 

4. Managerial Accounting: Budgeting & Budgetary Control

Evaluation Plan
Students demonstrate their learning in the following ways:

Quizzes: 15%
Discussions: 15%
Individual Assignment: 30%
Final Exam: 40%

Students must pass the final exam or final assignment (if the
assignment is in lieu of the final exam) with a 55% or higher in 
order to pass Financial and Management Accounting, Introduction.

Provincial Context
The course meets the following Ministry of Training, Colleges and Universities requirements:

Essential Employability Skills
Essential Employability Skills emphasized in the course:

X	Communication	X	Critical Thinking & Problem Solving		Interpersonal
X	Numeracy		Information Management		Personal

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

Notes: N/A

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.
Effective term: Spring/Summer 2013
Professor: Multiple Professors
Textbook(s):

Managerial Accounting 4th Edition Jiambaloo Selected chapters from
Weygandt Accounting Principles 5th Edition Parts 1-2
Weygandt and Jiambaloo
Wiley and Sons
ISBN: 978-0-47-0681115-2

Applicable student group(s): All
Course Details:

Accounting: The Financial Information System 
The purpose and objectives of accounting: concepts, techniques and
conventions

Accounting reports: the balance sheet: the income statement; the
statement of retained earnings; the statement of changes in financial
position. 

Managerial Accounting: Cost Behaviour and Cost Accumulation for
Decision Making 
- Cost behaviour and cost volume relationships 
- Cost allocation systems and activity based costing  
- Relevant costs for decision making  
- Job costing & process costing  

Managerial Accounting: Budgeting & Budgetary Control 
- Budget preparation  
- Budgetary control: Responsibility accounting and decentralized
organizations  
- Long-term planning

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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