ACCG22000D
Managerial Accounting
Sheridan
 
  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: Winter 2021
Prerequisites: ACCG12000D
Corequisites: N/A
Equivalents: N/A
Pre/Co/Equiv Notes: N/A

Program(s): Bach Bus Admin Market Manage, Bach Human Resources, BachBus Admin Spply Chain Mgmt
Program Coordinator(s): Sathy Sritharakumar, Carol Bureau, Maryam Hafezi
Course Leader or Contact: Maisa Al Mardini
Version: 20210118_00
Status: Approved (APPR)

Section I Notes: Students registered in Bachelor of Business Administration-Accounting and Bachelor of Business Administration-Finance are required to take ACCG22001D. This is course is required for the Bachelor of Business Administration-Human Resource Management, Bachelor of Business Administration-Marketing Management or Bachelor of Business Administration-Supply Chain Management Students.

 
 
Section II: Course Details

Detailed Description
Students examine the reports, statements and analytical tools used by management, and the manner in which these are applied in planning, controlling, decision-making and performance evaluation. The key areas covered include cost accounting fundamentals, job and process costing, cost-volume-profit analysis, budgeting and control, inventory costing, and information for management control and decision analysis. A combination of interactive lectures, problem solving activities and case study analysis will be used to aid students in understanding the concepts and practices used in the field of managerial accounting.

Program Context

 
Bach Bus Admin Market Manage Program Coordinator(s): Carol Bureau
This required core course provides a foundation for higher level courses that use both quantitative and qualitative information for understanding the financial and operational performance of an organization. This course is designed to meet the requirements of professional accounting programs of study.

Bach Human Resources Program Coordinator(s): Sathy Sritharakumar
This required core course provides a foundation for higher level courses that use both quantitative and qualitative information for understanding the financial and operational performance of an organization. This course is designed to meet the requirements of professional accounting programs of study.

BachBus Admin Spply Chain Mgmt Program Coordinator(s): Maryam Hafezi
This required core course provides a foundation for higher level courses that use both quantitative and qualitative information for understanding the financial and operational performance of an organization. This course is designed to meet the requirements of professional accounting programs of study.


Course Critical Performance and Learning Outcomes

  Critical Performance:
By the end of this course, students will have demonstrated the ability to create internal reports and provide information for managerial decision making through the application of management accounting tools and techniques.
 
Learning Outcomes:

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

  1. Discuss the role of management accounting in achieving an organization's strategic focus.
  2. Assess cost systems to determine an appropriate system for organizations.
  3. Evaluate management information to determine the unit cost of a product (or service) and to make appropriate pricing decisions.
  4. Apply cost accounting terminology, concepts and procedures used to facilitate planning and decision making.
  5. Analyze a company's cost-volume-profit relationships to evaluate affects of change on the company's overall financial position.
  6. Perform incremental analysis using relevant cost information for short-term decision making.
  7. Perform budgetary planning that support an organization's strategies and analyze variances within costing systems to evaluate performance.
  8. Measure and evaluate performance using various techniques.

Evaluation Plan
Students demonstrate their learning in the following ways:

 Evaluation Plan: IN-CLASS & ONLINE INSTRUCTION
 Online Pre-work and Homework30.0%
 Group Project10.0%
 Midterm Exam30.0%
 Final Exam (Cumulative)30.0%
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. Students may be required to complete exams using Excel (or a similar spreadsheet program) with Respondus Lockdown browser and/or monitor (or similar software) on their laptops.



Evaluation Plan: IN-CLASS
 Online Pre-work and Homework30.0%
 Group Project10.0%
 Midterm Exam30.0%
 Final Exam (Cumulative)30.0%
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.

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

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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