ACCG32003D
Intermediate 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: Fall 2020
Prerequisites: ACCG22000D
Corequisites: N/A
Equivalents: N/A
Pre/Co/Equiv Notes: 45 credits including ACCG22000D

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): Lorraine Alyea, Sathy Sritharakumar, Carol Bureau, Maryam Hafezi, Mark Weaver
Course Leader or Contact: Maisa Al Mardini
Version: 20200914_02
Status: Approved (APPR)

Section I Notes: This course will be delivered in a face-to-face or hybrid format.

 
 
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 such topics as variance analysis, budgeting, costing and pricing as well as advanced topics such as decision making under uncertainty. 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): Lorraine Alyea
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): Sathy Sritharakumar
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. Identify competitive strategies and evaluate strategy implementation using a variety of techniques.
  2. Identify the strategic role and objectives of cost allocation and the implementation of the different cost allocation methods.
  3. Use relevant cost analysis and strategic analysis in evaluating various short-term decisions.
  4. Apply linear programming to develop optimal product mix decision with multiple constraints.
  5. Apply capital budgeting decision models and evaluate capital investment projects.
  6. Identify and apply various strategic methods to develop costing and pricing.
  7. Perform various performance measures computations and analysis.
  8. Develop a comprehensive framework for the management and control of quality.
  9. Identify the types of management control systems and explain the objectives and applications of strategic performance measurement for responsibility centres.
  10. Develop management compensation and apply various methods for business analysis and business valuation.

Evaluation Plan
Students demonstrate their learning in the following ways:

 Evaluation Plan: IN-CLASS & ONLINE INSTRUCTION
 Online Quizzes (10 x 1%)10.0%
 Assignments (10 x 2%)20.0%
 Group Project10.0%
 Midterm Exam (Modules 1-3)25.0%
 Cumulative Final Exam (Modules 1-6)35.0%
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 Respondus Lockdown Browser and/or monitor.



Evaluation Plan: IN-CLASS
 Online Quizzes (10 x 1%)10.0%
 Assignments (10 x 2%)20.0%
 Group Project10.0%
 Midterm Exam (Modules 1-3)25.0%
 Cumulative Final Exam (Modules 1-6)35.0%
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 Respondus Lockdown Browser and/or monitor.

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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