ACCG32003D
Intermediate Managerial Accounting
Sheridan
 
  I: Administrative Information   II: Course Details   III: Topical Outline(s)  Printable Version
 

Land Acknowledgement

Sheridan College resides on land that has been, and still is, the traditional territory of several Indigenous nations, including the Anishinaabe, the Haudenosaunee Confederacy, the Wendat, and the Mississaugas of the Credit First Nation. We recognize this territory is covered by the Dish with One Spoon treaty and the Two Row Wampum treaty, which emphasize the importance of joint stewardship, peace, and respectful relationships.

As an institution of higher learning Sheridan embraces the critical role that education must play in facilitating real transformational change. We continue our collective efforts to recognize Canada's colonial history and to take steps to meaningful Truth and Reconciliation.


Section I: Administrative Information
  Total hours: 42.0
Credit Value: 3.0
Credit Value Notes: N/A
Effective: Fall 2021
Prerequisites: ACCG22001D
Corequisites: N/A
Equivalents: N/A
Pre/Co/Equiv Notes: 45 credits including ACCG22001D

Program(s): Bach Bus Admin Market Manage, Bach Business Admin Accounting, Bach Business Admin Finance, Bach Human Resources, BachBus Admin Spply Chain Mgmt
Program Coordinator(s): Sean O'Flynn, Carol Bureau, Francis Fasanu, Maryam Hafezi, Mark Weaver
Course Leader or Contact: Meya Mardini
Version: 20210907_01
Status: Approved (APPR)

Section I Notes: The pre-requisite for this course for students registered in the Bachelor of Business Administration-Accounting and Bachelor of Business Administration Finance program prior to Fall 2020 is ACCG22000D - Managerial Accounting.

 
 
Section II: Course Details

Detailed Description
Students further develop the tools and techniques introduced in the Introductory Managerial Accounting course with an in-depth study of advanced topics. Students focus on the most effective methods to prepare, analyze and communicate management information to decision makers and will be introduced to the case approach. The development of the case approach in this course prepares students for the strategic business decision they will be required to make in the advanced managerial accounting course. Through the use of interactive lectures, online activities, classroom problem-solving activities and case study assignments students develop their proficiency in management accounting techniques.

Program Context

 
Bach Bus Admin Market Manage Program Coordinator(s): Carol Bureau
This is a required course in the Bachelor of Business Administration (BBA) Accounting program and an elective course in BBA Finance, BBA Human Resources, BBA Marketing and BBA Supply Chain Management. This course is an intermediate level course in managerial accounting and further develops the use of management information that was introduced, previously. This course will provide the students with a solid technical foundation needed for subsequent courses in managerial accounting. This course is designed to meet the requirements for the professional accounting program of study.

Bach Business Admin Accounting Program Coordinator(s): Francis Fasanu
This is a required course in the Bachelor of Business Administration (BBA) Accounting program and an elective course in BBA Finance, BBA Human Resources, BBA Marketing and BBA Supply Chain Management. This course is an intermediate level course in managerial accounting and further develops the use of management information that was introduced, previously. This course will provide the students with a solid technical foundation needed for subsequent courses in managerial accounting. This course is designed to meet the requirements for the professional accounting program of study.

Bach Business Admin Finance Program Coordinator(s): Mark Weaver
This is a required course in the Bachelor of Business Administration (BBA) Accounting program and an elective course in BBA Finance, BBA Human Resources, BBA Marketing and BBA Supply Chain Management. This course is an intermediate level course in managerial accounting and further develops the use of management information that was introduced, previously. This course will provide the students with a solid technical foundation needed for subsequent courses in managerial accounting. This course is designed to meet the requirements for the professional accounting program of study.

Bach Human Resources Program Coordinator(s): Sean O'Flynn
This is a required course in the Bachelor of Business Administration (BBA) Accounting program and an elective course in BBA Finance, BBA Human Resources, BBA Marketing and BBA Supply Chain Management. This course is an intermediate level course in managerial accounting and further develops the use of management information that was introduced, previously. This course will provide the students with a solid technical foundation needed for subsequent courses in managerial accounting. This course is designed to meet the requirements for the professional accounting program of study.

BachBus Admin Spply Chain Mgmt Program Coordinator(s): Maryam Hafezi
This is a required course in the Bachelor of Business Administration (BBA) Accounting program and an elective course in BBA Finance, BBA Human Resources, BBA Marketing and BBA Supply Chain Management. This course is an intermediate level course in managerial accounting and further develops the use of management information that was introduced, previously. This course will provide the students with a solid technical foundation needed for subsequent courses in managerial accounting. This course is designed to meet the requirements for the professional accounting program of study.


Course Critical Performance and Learning Outcomes

  Critical Performance:
By the end of this course, students will have demonstrated the ability to support management recommendations using appropriate and relevant management accounting reports, tools and techniques.
 
Learning Outcomes:

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

  1. Use relevant cost analysis and strategic analysis in evaluating various short-term decisions.
  2. Develop optimal product mix decision with multiple constraints.
  3. Apply capital budgeting decision models and evaluate capital investment projects.
  4. Identify and apply various strategic methods to develop costing and pricing.
  5. Identify competitive strategies and evaluate strategy implementation using a variety of techniques.
  6. Identify the strategic role and objectives of cost allocation and the implementation of the different cost allocation methods.
  7. Perform various performance measures computations and analysis.
  8. Apply appropriate methods to account for spoilage, rework and scrap.
  9. Analyze and apply inventory cost management strategies.
  10. Identify the types of management control systems and explain the objectives and applications of strategic performance measurement for responsibility centres and its impact on management compensation.
  11. Utilize various tools and software in performing different types of analysis.

Evaluation Plan
Students demonstrate their learning in the following ways:

 Evaluation Plan: IN-CLASS & ONLINE INSTRUCTION
 Online Quizzes (Best 10 out of 11 - 10 x 1%)10.0%
 Assignments (Best 10 out of 11 - 10 x 2%)20.0%
 Group Project10.0%
 Midterm Exam (Modules 1-4)25.0%
 Cumulative Final Exam35.0%
Total100.0%

Evaluation Notes and Academic Missed Work Procedure:
In addition to achieving a minimum 50% overall grade, a student must have a combined average of at least 50% on the non-group components of the evaluation plan in order to receive credit for this course. Midterm and final exams will be completed using Excel (or a similar program) with Respondus Lockdown Browser.



Evaluation Plan: IN-CLASS
 Online Quizzes (Best 10 out of 11 - 10 x 1%)10.0%
 Assignments (Best 10 out of 11 - 10 x 2%)20.0%
 Group Project10.0%
 Midterm Exam (Modules 1-4)25.0%
 Cumulative Final Exam35.0%
Total100.0%

Evaluation Notes and Academic Missed Work Procedure:
In addition to achieving a minimum 50% overall grade, a student must have a combined average of at least 50% on the non-group components of the evaluation plan in order to receive credit for this course. Midterm and final exams will be completed using Excel (or a similar program) with Respondus Lockdown Browser.

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


 

Prior Learning Assessment and Recognition
PLAR Contact (if course is PLAR-eligible) - Office of the Registrar

  • Not Eligible for PLAR

 
 
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 Instruction Mode Professor Applicable Student Group(s)
In-Class Multiple Professors Bachelor of Business Administration
In-class & Online Instruction Multiple Professors Bachelor of Business Administration

Sheridan Policies

It is recommended that students read the following policies in relation to course outlines:

  • Academic Integrity
  • Copyright
  • Intellectual Property
  • Respectful Behaviour
  • Accessible Learning
All Sheridan policies can be viewed on the Sheridan policy website.

Appropriate use of generative Artificial Intelligence tools: In alignment with Sheridan's Academic Integrity Policy, students should consult with their professors and/or refer to evaluation instructions regarding the appropriate use, or prohibition, of generative Artificial Intelligence (AI) tools for coursework. Turnitin AI detection software may be used by faculty members to screen assignment submissions or exams for unauthorized use of artificial intelligence.

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. 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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